Invoice for moving goods and materials. Features of working with invoices

Any actions with material assets in the organization must be documented for clear control and accounting. To formalize the internal movement of goods and materials, a special invoice is filled out; for this, the TORG-13 form is used. This document confirms that the property has been transferred and accepted within the unit. An invoice in form TORG-12 is not used when moving fixed assets; for these purposes, a special document in form No. OS-2 has been developed.

What is internal movement?

The internal movement of goods and materials within one organization is understood as a transfer between divisions and warehouses of an enterprise, after which responsibility for these material assets passes to the recipient unit. In the future, it prepares financial statements, which must be submitted to the accounting department every month. Valuable property can be moved in an enterprise in several directions:

• For use for production purposes.
• For warehousing.
• For sale in the sales area.

In all cases, to document the movement of each batch of raw materials, semi-finished products or finished products, the TORG-13 consignment note is filled out. This document is intended to control and record internal movement in all directions.

Basic filling rules

The TORG-13 invoice form was approved by the State Statistics Committee in 1998. Since the beginning of 2013, it has ceased to be mandatory for unified completion. Now enterprises have the right to prepare their own version of the invoice, but it must reflect the same details. Information about this is specified in No. 402-FZ. The document can be issued to control the movement of raw materials, materials used in production, finished products and other inventory items.

The invoice must be filled out to confirm the transfer of valuable property between departments (workshops, warehouses, etc.), as well as between authorized persons. The document is drawn up by the person responsible for material assets and filled out in two copies: the first is transferred to the recipient, the second remains with the sender.

The header of the document contains the full name of the organization and the organizational and legal form of work. Data about the sender and recipient must be recorded in tabular form: the name and type of activity of each department must be indicated. In addition, you need to fill out account information on the same form.

In the following table you must enter information about the property being transferred. The following information about inventory items is recorded:

• Product name and characteristics.
• Code, product grade and units of measurement.
• Quantity and weight of goods. Net and gross weight is indicated.
• The book value of products in ruble equivalent.

Transfer of invoice

After the document has been signed by the responsible employees, it is transferred to the accounting department of the enterprise. where records are kept of the movement of material assets. This document records the receipt of inventory items upon transfer, for example, to warehousing. The invoice details must be recorded in the M-29 commodity report and in the enterprise’s registration cards.

Correctly filling out the TORG-13 form allows you to avoid the loss of material assets and maintain strict control at every stage of movement throughout the enterprise. If complex situations arise, it is easy to use invoices to track who and how transferred the goods or materials within the organization.

The movement of material assets between divisions of one organization (for example, from a warehouse to a workshop, from one warehouse to another), between financially responsible persons occurs with the filling out of a standard form M-11 invoice request.

Invoice M-11 is the primary document on the basis of which a corresponding mark is made in the accounting card for transported materials M-17, and the accountant also makes entries for the movement of material assets.

Requirement-invoice form M-11 - download the form for free.

A completed sample of Form M-11 can be downloaded below.

The request must be submitted in two copies. Both copies are signed by representatives of the sending and receiving parties. Each party retains one signed copy of the invoice.

Receipt transactions for the receipt of materials are formalized by receipt order M-4.

If limited values ​​are subject to release, then you should fill out the M-8 limit and withdrawal card.

Sample of filling out form M-11

The document should be assigned a number and the name of the organization within which the materials are being moved must be indicated.

Form M-11 is filled out on both sides.

On the front side of the demand invoice there are 2 tables, at the top they indicate:

• date of movement;
• transaction type code (if assigned);
• name of the sender's department and type of its activity;
• similar information about the recipient;
• materials account;
• accounting unit.

Below you should indicate the position and full name of the person through whom the materials are released from the department. The name and position of the person who requested these materials, and the name and position of the person who gave permission for internal movement are also written.

The lower table sequentially lists all transferred material assets:

• the account to which the materials are transferred;
• name and number according to nomenclature;
• unit of measurement (name and code according to the classifier);
• the quantity of materials that were requested and released;
• price per unit of materials;
• total amount for the item excluding VAT;
• serial number according to the card index.

This table continues on the reverse side of the M-11 form.

At the bottom of the reverse side of the M-11 invoice requirement, representatives of the sending and receiving parties sign.

The release of materials to the third party is documented by waybill M-15.

Download sample document

Requirement-invoice for internal movement of materials form M-11 form - download.

Request-invoice sample filled out M-11 - download.

Below is a typical sample document. The documents were developed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, agreement or contract of any complexity, contact professionals.

ON-LINE APPLICATION

Standard interdepartmental form No. M-13
Approved by order of the Central Statistical Office of the USSR
dated 12/14/72 No.

Your account has been created!

816
____________________________ +————-+
enterprise, organization OKUD code ¦ 0303010 2 ¦
+————-+
+————+
Invoice No. ¦ ¦
+————+
FOR INTERNAL MOVEMENT OF MATERIALS
"___"_______________199__
+————————————+
¦ View ¦ Object- ¦ Object- ¦
¦transactions ¦-sender ¦-receiver¦
+———+————-+————¦
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+——————————————————————-+
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¦ruling account +————¦ measurements+————¦ ¦ ¦kovy ¦
+————¦Name-¦Code +———-¦From- ¦Semi-¦ ¦ ¦number ¦
"account" Code "new"
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"counting" grade, "class"
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Unified form N TORG-13

Approved
Resolution
Goskomstat of Russia
dated December 25, 1998 N 132

———- ¦ Code ¦ +———+ Form according to OKUD ¦0330213 ¦ +———+ ___________________________________________________ according to OKPO ¦ ¦ organization +———+ Type of activity according to OKDP ¦ ¦ +———+ Type of operation ¦ ¦ — ——- ———————— ¦ Number ¦ Date ¦ ¦of the document¦compilation¦ +———+————+ CONTRACT ¦ ¦ ¦ ———-+———— FOR INTERNAL MOVEMENT, TRANSFER OF GOODS , CONTAINERS ———————————————————————- ¦ Sender ¦ Recipient ¦ Corresponding account ¦ ¦ +——————- +——————-+—————+————-+ ¦structure-¦type of activity- ¦structure-¦type of activity- ¦account,¦ana code-¦ ¦noe ¦activity ¦subject- ¦sub- ¦litical-¦ ¦section- ¦ ¦section- ¦ ¦account ¦whom ¦ ¦ ¦nie ¦ ¦nie ¦ ¦ ¦accounting ¦ ¦ +———+———+—— —+———+——+———+————-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———-+———+———+———+——+——— +————— ———————————————————————- ¦ Product, container ¦ Variety ¦ Unit ¦ Issued ¦ According to accounting ¦ +————— + ¦ measurements +———————+ prices ¦ ¦name code¦ +————+quantity¦ weight +————-+ ¦name, characteristics ¦ ¦name code +— ——-+———-+price, ¦amount,¦ ¦teristics ¦ ¦ ¦new- ¦by ¦in ¦places,¦gross-¦no-¦rub. ¦rub.

Unified form TORG-13 - form and sample

¦ ¦ ¦ ¦ ¦nie ¦OKEI¦od- ¦pieces ¦to ¦to ¦kop. ¦kop. ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦+---+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+ -+——+—-+—-+—+——+—-+——+——+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ + ————+—+—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——— —+—+—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+— +—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+—+—- +——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦and ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ etc.¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —— ——+—+—-+——+—-+—-+——+——+—-+——+——+ Total ¦ ¦ ¦ ¦ Х ¦ ¦ ——+——+—-+— —+——- Reverse side of form N TORG-13 ———————————————————————- ¦ Product, container ¦ Variety ¦ Unit ¦ Issued ¦ According to accounting ¦ +—————+ ¦ measurements +———————+ prices ¦ ¦name- ¦code¦ +————+quantity¦ weight +————-+ ¦ ¦ ¦ ¦name-¦ code +———-+———-+price, ¦amount,¦ ¦ ¦ ¦ ¦new- ¦ by ¦in ¦place,¦brut-¦net-¦rub. ¦rub. ¦ ¦ ¦ ¦ ¦nie ¦OKEI¦od- ¦pieces ¦to ¦to ¦kop. ¦kop. ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦+---+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+-+ -+——+—-+—-+—+——+—-+——+——+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ + ————+—+—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——— —+—+—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+— +—-+——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+—+—- +——+—-+—-+——+——+—-+——+——+ ¦ ¦ ¦ ¦ ¦ ¦and ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ etc.¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —— ——+—+—-+——+—-+—-+——+——+—-+——+——+ Total ¦ ¦ ¦ ¦ Х ¦ ¦ +——+——+—-+ ——+——+ Total according to the invoice ¦ ¦ ¦ ¦ Х ¦ ¦ ——+——+—-+——+——- Released _________________ _________ ___________________________ goods position signature transcript of signature and containers by quantity and proper quality for the amount of _________________ _________________________________________________________ rub. __ kop. in words Received ____________________ _________ ________________________________ position signature transcript of signature

Source - Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132

—>Lesson No. 61. Internal movement of goods and materials.

One of the most common warehouse accounting operations is the internal movement of inventory within an enterprise. In this case, the transferred values ​​do not leave the enterprise, but only arrive from one structural unit to another. For example, in a manufacturing enterprise, raw materials and materials can be transferred from a materials warehouse to a production warehouse; in a trading company, goods are transferred from a central warehouse to a warehouse of a specific retail outlet, etc.

To reflect in the accounting of operations on the internal movement of inventory items in the 1C: Accounting 8 program, the document “Movement of Goods” is intended. To start working with documents of this type, you need to execute the main menu command Warehouse | Moving goods (or in the function panel on the Warehouse tab, click on the Moving goods link). The document list window that opens on the screen:

List of documents for the movement of goods

This window displays the basic details of previously entered documents, as well as the name of the sending and receiving warehouse for this document. Entering new and editing existing documents is carried out in the window:

Entering and editing a document for internal movement of goods and materials

The procedure for working in this window is the same as in the editing windows for other shipping documents. Let us only note that in the Sender and Recipient fields, the name of the sender warehouse and the recipient warehouse of the valuables for this document is indicated, respectively.
In the fields Shipping account.

Form TORG-13 “Invoice for internal movement, transfer of goods, containers”: sample and form

(BU) and Receipt Account. (BU) the accounting accounts are indicated, respectively, for the write-off and capitalization of inventory items according to this document.

To print a document, you need to click the Print button and in the menu that opens, select the printed form of the document Movement of Goods (this form is offered by default) or TORG-13 (Invoice for internal movement).

the document is shown in the form "TORG-13":

Invoice for internal movement according to the form "TORG-13"

As for the default form “Movement of goods”, this is a simplified form of the document. In this case, it will look something like this (only it will indicate the sender and recipient of the valuables):

Lesson No. 62. Inventory of goods and materials in a warehouse

In the process of economic activity, material assets arrive at warehouses and storerooms not only from suppliers. Their internal movement is also carried out from the organization’s departments to storerooms and warehouses. Paragraph 57 of Methodological Instructions No. 119n establishes that the delivery of materials to warehouses by departments must be documented with invoices for the internal movement of materials in cases where:

products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;

the organization's divisions return materials to the warehouse or workshop storeroom;

waste from production of products (performance of work), as well as defects are handed over;

delivery of materials received from the liquidation (disassembly) of fixed assets is carried out;

other similar cases.

Operations for the transfer of materials from one division of the organization to another are also documented with invoices for the internal movement of materials.

Resolution No. 71a for these purposes developed form No. M-11 “Demand-invoice”, used in cases where material assets are moved between structural divisions of an organization or between financially responsible persons.

The invoice is drawn up by the financially responsible person of the structural unit that delivers the material assets. One of the two compiled copies of the invoice serves as the basis for the delivering warehouse to write off valuables; on the basis of the second copy, the receiving warehouse accepts these values ​​for accounting. The invoice is signed by the financially responsible persons of both the delivering and receiving departments and is submitted to the accounting department to record the movement of materials.

It should be noted that the same invoices are used to document the delivery of on-demand and unused materials to the warehouse, as well as the delivery of waste and defects.

The internal movement of materials is also considered as their release to warehouses (storerooms) of the organization's divisions and to construction sites.

In the case when the release of materials to departments is carried out without indicating the purpose of use of the materials, such release is also taken into account as an internal movement, and the materials are considered to be issued to the department that received them. The department that received the materials draws up a consumption report for the amount of materials actually consumed. The specific procedure for drawing up an expense report, as well as the list of departments that can apply it, are established by the organization. This act must reflect:

name of the received materials;

quantity, accounting price and amount for each item;

number and (or) name of the order, product, product for the production of which the materials were used;

quantity of manufactured products or volumes of work performed.

The drawn up act is the basis for writing off materials from the reporting unit of the unit that received them.

In case of movement of inventory items between structural divisions or materially responsible persons of the organization, in accordance with Resolution No. 132, an Invoice for internal movement, transfer of goods, containers (form No. TORG-13), drawn up in two copies by the materially responsible person of the warehouse or division, is drawn up. handing over inventory items. The first copy of the invoice remains in the delivery department and serves to write off inventory items, the second is transferred to the department receiving the values ​​and serves to accept them for accounting.

The invoice is signed by the financially responsible persons of the deliverer and recipient and submitted to the organization’s accounting department to record the movement of inventory items.

Within an organization, not only materials and goods, but also fixed assets are moved from one structural unit to another. To register and record such movements, the Invoice for internal movement of fixed assets, form No. OS-2, is used.

The invoice is issued by the transferring unit in triplicate and signed by the responsible persons of the structural units of the recipient and the deliverer. The first copy is transferred to the accounting department, the second remains with the financially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.

Data on the movement of fixed assets is entered into the inventory card or book of accounting of fixed assets (forms No. OS-6, No. OS-6a, No. OS-6b).

Form TORG-13 refers to the internal documentation of the company and serves to register the movements of inventory and containers between its structural divisions.

FILES

In what cases is the document used?

This form is essentially an ordinary invoice reflecting the movement of inventories, which include raw materials, semi-finished products, products, containers, and other goods that are important for the implementation of the enterprise’s production processes.

At the same time, everything related to fixed assets is not recorded in it (since there is another form for moving fixed assets).

The invoice for internal movement is valid within the framework of the activities of one legal entity and is used in the interaction between workshops, sites, warehouses, departments, head office, remote separate divisions, as well as persons charged with financial responsibility.

In addition, the TORG-13 form is used when it comes to transportation by company vehicles and even when returning goods by customers in retail trade.

Despite the apparent insignificance of the form, it is absolutely necessary for the correct accounting of inventory items and the correct reporting of the enterprise.

In addition, it guarantees that the organization’s property will not get lost during the transition from one department to another, and if this does happen, it will allow you to quickly identify those responsible for the incident.

When is the document issued?

The formation of the form occurs directly during the transfer of goods (containers) from one hand to another. The signatures of the employees participating in this process indicate that the acceptance and transfer procedure was carried out properly.

After the form is filled out and signed, it “goes” to the accounting department, where, on its basis, all the necessary accounting manipulations are made to correctly account for the movement of inventory items.

Features of the form, general points

If you are faced with the task of filling out the TORG-13 form, read the recommendations below and look at an example document. Based on our tips and sample, you can easily enter the necessary data into this form.

Before moving on to a detailed examination of the form, we will provide here general information about this document.

The use of single unified forms of primary forms is currently abolished by law. This means that employees of organizations and enterprises can draw up such invoices in free form or, if the company has its own document template developed and approved in local regulations, by its type.

Many, in the old fashioned way, prefer to use the previously commonly used and mandatory form TORG-13. This is explained by the fact that it contains all the necessary lines, is understandable and convenient to fill out. In addition, if necessary, you can easily customize this form to suit yourself by including or, conversely, removing some columns in the main table.

The chosen method for issuing such invoices must be recorded in the company’s accounting policies.

You can fill out the document manually or on the computer - it doesn’t matter. However, in the second case, it must be printed, since it must necessarily contain the “live” signatures of the person who transferred the goods and accepted them.

Form TORG-13 is issued in two identical copies(if in kind, then it is best to do this through a copy sheet), one of which remains with the transmitting employee, the second with the receiving one.

Subsequently, on the basis of these documents, inventory items are written off in one department, and their receipt is recorded in another.

There is no need to stamp the TORG-13 form with a seal, since it relates to the internal documentation of the enterprise. But the very fact of its existence should be reflected in a special journal for recording this kind of documentation (most often it is located in the accounting department).

When preparing a document, you must ensure that there are no errors in it, much less deliberately incorrect or unverified information. We must not forget that on the basis of this form, accounting operations are subsequently carried out, which are strictly supervised by government regulatory structures.

Sample invoice for internal movement, transfer of goods, containers in the TORG-13 form

At the beginning of the document it is written:

• the name of the organization, as well as its OKPO code, activities according to OKPD and type of operation;
• number and date of invoice;
• the sender of the product (package) and the type of activity of this division;
• similar information about the recipient;
• accounts through which the movement of inventory items is carried out.

Below is a table where they fit:

• name of the product (container);
• its code, grade, unit of measurement (name and according to OKEI);
• quantity and price supplied (quantity, weight).

The table summarizes the results and places the signatures of the financially responsible persons.

Document storage

Considering that the form relates to the primary documentation of the enterprise, it must be stored for a certain period of time, which is determined either by the regulations of the organization or the legislation of the Russian Federation (but not less than three years in case of a tax audit). Only after this period has expired can the invoice be disposed of (also in the manner prescribed by law).

In the process of moving property, which is part of fixed assets, between divisions of one company, an invoice is drawn up in the OS-2 form. For each transferred property, the form must be filled out separately. The employee who is a direct participant in the process of transferring the object is responsible for issuing the invoice.

The document must be completed in triplicate. The first remains with the materially responsible person (MRP) carrying out the transfer. This copy must be signed by the entity accepting the property.

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The receiving party retains a second copy of the invoice with the signature of the transmitter. The third copy must contain the signature of both parties and is transferred to the accounting department by the employee who enters the necessary data for the OS-6 inventory card.

Main details of the procedure

Purpose and standards of the document

The invoice for the internal movement of objects confirms the fact of the transfer of property, which allows for the write-off and receipt of valuables. The basis is the content in the document of complete information about the participants in the fact of transfer and the parameters of the object.

The essential details that any invoice contains include:

• a list of all parties participating in the procedure;
• type of transferred object and its characteristics;
• quantity and price of transferred property;
• signatures and list of all responsible persons;
• related documentation.

Depending on the type of operation being carried out, it is possible to enter additional details without changing or excluding the required ones. It is allowed to use unified forms of documents that were approved by Decree of the State Statistics Committee No. 132 or independently developed templates with the preservation of mandatory information

Federal Law No. 402 defines the mandatory details that must be present in the primary document. In case of non-compliance with this norm, the document will be refused acceptance for registration.

Methodological recommendations adopted by Roskomtorg Letter No. 1-794/32-5 dated July 10, 1996 confirm the need to document the movement of property with shipping documentation. The invoice is drawn up by the financially responsible person during the transfer process.

Shape characteristics

Depending on the property being transferred, unified forms such as TORG-13 and OS-2 can be used. TORG-13 is used in the case of transfer of goods or materials to a company. OS-2 is used when the movement of fixed assets is required. Unlike OS-2, the TORG-13 invoice requires only two copies and does not need to be filled out in a strict form.

The document is valid if transferred by any MOL or department. The form is a guarantor of the movement of goods to another entity. Most often, such a document is completed before or during the transfer.

Invoice form for internal movement of objects:

Sample filling

The invoice for the internal movement of objects OS-2 is drawn up in triplicate. The first goes to the entity performing the registration of the movement, the second goes to the recipient, and the third goes to the accounting department. The header located on the front side of the document is filled with information, including the name of the company, the deliverer and the receiver, OKUD codes and, the date when the filling took place and the serial number are also entered.

In the main part of the OS-2 act there is a table containing the following points:

• OS number;
• name of the property;
• transfer date;
• inventory number;
• number of transferred objects;
• price of one unit;
• total cost.

Below the table there are lines where technical information about the condition of the transferred property is recorded. Afterwards, the signatures of the parties, their transcript, the position of each of the MOLs, the report card number and date are located. Form OS-2 must be signed by the chief accountant.

Tips for maintaining an invoice for internal movement of objects

A transfer within an organization is not considered a sale because there is no transfer of ownership. Both independent development and approval of the document and the use of a unified form are allowed.

In the case where the division is not allocated to a separate balance sheet, the use of the OS-2 form is allowed. Otherwise, this form will not be enough, so it is better to develop and approve your own form.

Information about the fact of moving objects must be included in the OS-6 inventory jacket of the transferred OS (if a unified form is used).

If the OP is allocated to a separate balance sheet, together with the invoice, the recipient must receive the following documents:

• in accordance with the OS-1 form, issued at the time of admission;
• a complete set of technical documentation.

Reflection of the fact of transfer of an object in accounting is carried out depending on the allocation of the EP to a separate balance sheet. If the division is allocated to a separate balance sheet, then the movement is reflected using the “intra-business settlements” account (sub-account “Settlements for allocated property”).

In cases where a division is not allocated to a separate balance sheet, analytical accounting is maintained using the “Fixed Assets” account. If such analytics are not carried out, then it is permissible not to enter the movement into accounting.

Expenses that arose in the process of moving property in accounting are classified as production costs of the department. To calculate income tax, expenses that were associated with the movement of property are usually classified as other expenses and confirmed by a certificate of work performed.

If the moving work was carried out in-house, then an accounting certificate is drawn up with invoices attached for the materials used, payroll statements, waybills, etc. Input VAT on work that was performed by third-party companies must be deducted based on the invoice - textures.

Sample of filling out an invoice for internal movement of objects:

Reflection of actions on paper

How to take into account the movement of an object depends on the presence of a separate balance sheet for a separate unit.

In the case where the division is on the general balance sheet, the following transactions must be made: D01, subaccount OP-2 - K01, subaccount OP-1 - fixed assets are moved from the transferring division to the receiving one. Then, they move: D02, subaccount OP-1 – K02, subaccount OP-2.

In the case where the division is on a separate one, the following transactions should be made: D79, subaccount 1 - K01 - the initial cost of the moved object is written off. Afterwards, the accumulated depreciation savings are transferred: D02 - K79, subaccount 1.

The second division receives fixed assets from the transferor: D01 - K79, subaccount 1, as well as accumulated depreciation: D79, subaccount 1 - K02. In this case, the initial cost of the object does not change. For this reason, depreciation on the received property of the unit that receives the object is calculated in accordance with the previous procedure.

Registration procedure

Form TORG-13 is filled out as follows. The header must include information about the company within which the move is being made. In addition, it is necessary to indicate the date when the invoice was drawn up and its number. Next, a table is filled in, the upper part of which is intended for information about the entity transferring the property and the recipient.

The table contains the following data on the transferred goods:

• number of objects;
• units;
• accounting value (established independently by the organization);
• the total value of the transferred property.

You can find a form and sample for filling out this document on the Internet. Upon completion of filling out, it is necessary to sign the parties.

Form OS-2 is filled out on both sides. The front side contains information about the legal entity with the full name of the divisions between which the object is transferred. The document also indicates the date of transmission and the serial number of the form. Afterwards, the table indicates the list of transferred property, date of manufacture or release, inventory number, number of transferred objects and their cost.

Examples of non-financial assignments

An invoice for the internal movement of an object constituting non-financial assets is used when registering and accounting for the movement between structural divisions of an institution of such objects as fixed assets, intangible assets, finished products produced by the enterprise.

Previously, a form was used that related only to fixed assets, but the instructions prescribed it for intangible assets and legal acts. Now even from the name it follows that the invoice is intended for all types of non-fiscal assets, despite the fact that the header only talks about fixed assets.

The composition of the indicators has undergone almost no changes: only details have been added that are associated with an increase in the scope of use of the form. “Base (type of document, date and number)” was added to the header. The table has been updated with units of measurement, which is directly related to the change in the purpose of the form.

Instructions for adding

To add an invoice for internal movement of property, you need to enter the context menu and click on add. The document parameters are indicated in the window that appears. The document type must be selected only when entering the first invoice into the system. In the future, this parameter will be selected automatically.

The data for automatically entering information into the “Organization” field is taken from the last invoice entered into the system for movement within the enterprise. The program will automatically assign a document number based on a unique sequence for a specific enterprise. The date of the document is set automatically.

The structural unit, as well as the Mol field, can be filled in automatically after entering the inventory property.

If the base document is not registered by the system, its details can be saved. To do this, fill in the required fields, after which you need to press the create button. This button is located next to the input fields.

If the base document is registered by the system, then the fields type, type, number and date of the document can be filled with information necessary for searching and further selection from the list of the base document. If there is only one document in the list that appears, it will be filled in automatically. The “Note” is filled with additional information.

After the basic parameters of the document have been filled in, detailed information about the object being moved is required. To do this, you need to open the “Invoice Specification” tab. Information can be added either as a list or individually.

To enter information about one of the objects, you need to select “Add” in the context menu. Next, the OS object is selected. After all fields have been filled in, you need to click “OK”. You can close without saving changes by pressing the “Cancel” button.

To add a list of positions, select the add list item in the specification menu. You can select more than one position in the window that appears by holding down the ctrl button on the keyboard. After all fields have been filled in, click “OK”.

Once the invoice has been registered, it can be sent for printing. To do this, select the required print item in the application menu. After printing, the document is sent to the financially responsible persons for signature.

Afterwards, the invoice is processed in accounting. To do this, select “Workout” in the application menu, then “Work out”. After indicating the actual date of property movement in the window that appears, you need to press the “OK” button.

Upon completion of the work, the corresponding entries are generated and entered into the inventory file.

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