Invoice form download sample. How to fill out an invoice? General rules, important details and common mistakes, form and sample for downloading

The TORG-12 consignment note is a document that accompanies the delivery of inventory items. The form is not mandatory for use.

What is the TORG-12 form

The TORG 12 consignment note is quite often used by organizations to register inventory items (material assets), measured in pieces or weight. The head of the organization may not use this form(see Federal Law-402 “On Accounting”). The consignment note (you can download it below) has a number of advantages, which we will discuss in this article.

You can download TORG 12 at the end of the article.

The TORG 12 consignment note form is included in the album of unified forms (OKUD 0330212). However, with the entry into force of Law 402-FZ, primary documents do not have to be unified form. It is enough that the document contains the entire list of mandatory details specified in the law.

However, the unified form TORG 12 (you can download the form below) is so convenient that many entrepreneurs have not abandoned the use of this consignment note for several reasons:

1. It is familiar and understandable.
2. Meets regulatory requirements.
3. If necessary, the consignment note will serve as the basis for the decision controversial situations, for example, complaints about the quality of purchased goods (Law No. 2300-1).
4. Confirms the fact of receipt or shipment of goods ( Art. 458 Civil Code of the Russian Federation).
5. Is the rationale for the adoption of VAT.
6. Serves as confirmation of expiration warranty period(Law No. 2300-1), etc.

Basis for registration of consignment note TORG-12

If the sale of goods is envisaged, then the basis for issuing a consignment note is the contract.

As a rule, the price and quantity of transferred products are indicated in the contract or in annexes (specifications). An option is possible when, under the terms of the contract, the price of the goods is determined by the current price list of the company, and the quantity is determined in the application from the buyer.

An alternative form is the universal transfer document (Letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/).

Consignment note TORG-12, filling rules

The TORG 12 consignment note is prepared by the seller. The form contains information about the seller, buyer, name of the product, its quantity and cost, information about the financially responsible persons who shipped and received the goods.

Document retention periods

The accountant should begin counting the shelf life of the invoice after the end of the reporting year. To determine the period, let us refer to Art. 17 402-FZ: for all primary documents this period is five years. It is necessary to adhere to it for the TORG 12 invoice, but only if with this document the organization does not confirm the amount of loss carried forward to the future. If this happens, then, in accordance with Art. 283 of the Tax Code of the Russian Federation, the document can be stored longer.

Responsibility for compilation and accounting

Employees of organizations should pay attention to the details of filling out the document. This often helps minimize legal and tax risks companies.

Pay attention to the seal! So, for example, a seal is not a mandatory requisite (it is not named in the list of mandatory requisites in 402-FZ). But the TORG 12 consignment note must have a stamp, since it is provided for by the form. By this issue disagreements may arise when offsetting VAT with tax office. On the other hand, if the consignee received the goods under a power of attorney certified by the organization’s seal, then it is not necessary to include it in the invoice. In this case, it is enough to attach a power of attorney to the invoice and ensure that these two documents are stored together.

Persons who signed the invoice on the part of the seller and the consignee bear, among other things, criminal liability in case of, for example, theft or theft of goods. Therefore, accountants need to pay special attention to the presence of all required signatures in the document when accepting it for accounting.

TORG 12 is also filled out by the buyer in case of returning the goods to the supplier. IN in this case the reverse implementation occurs. The rules for filling out the document in this case remain unchanged.

TORG-12, sample filling 2019

When using unified forms of documentation, the consignment note is drawn up according to the TORG-12 form. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can download the form on our website.

If necessary, you can enter additional fields, columns, and details into the form (see also Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20) or use independently developed and approved form consignment note (Part 4, Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

Read more about this in the article “Primary document: requirements for the form and the consequences of its violation” .

When and why is the TORG-12 form used?

The unified form TORG-12 is used to register the sale (release) of inventory items third party organization. The main scope of the document is wholesale trade.

The seller issues a delivery note. For him, it is a document on the basis of which the write-off and sale of goods is reflected.

For the buyer, the TORG-12 invoice is one of the documents confirming the acquisition of inventory items and serves as the basis for their capitalization.

What information does the delivery note contain?

The set of sections of the unified form TORG-12 is as follows:

1. Information about the delivery participants (seller, consignor, consignee, payer), including their names, addresses, telephone numbers, bank details and OKPO and OKVED codes.
2. Details of the contract on the basis of which the delivery takes place, and the waybill.
3. Details of the consignment note itself - its number and date.
4. Information about the product: name, unit of measurement, quantity, price, as well as cost and VAT charged to the buyer ( Read about filling out the invoice without VAT in the material “How to fill out a delivery note (TORG-12) when working without VAT (sample)” ).
5. Information about attachments to the invoice (for example, certificates, passports, etc. for goods).
6. The document ends with a section with numerous signatures. On the seller’s side, it is signed by the employee who authorized the release of the cargo, the chief accountant and the employee who directly released the cargo. On the other side, signatures are affixed by representatives of the buyer and consignee. Information about the power of attorney on the basis of which the buyer’s representative accepts the goods is also provided here, and the dates of signing the document by the parties are indicated.

The unified form TORG-12 also provides for the affixing of seals of the parties to the delivery. At the same time, the seal is not a mandatory requisite of the primary document (Article 9 of Law No. 402-FZ), therefore organizations that have officially abandoned the seal may not certify the invoice with it (see also letter of the Ministry of Finance of Russia dated 06.08.2015 No. 03-01 -10/45390).

Number of copies of the delivery note

The invoice is authorized employee the selling organization at the time of release of goods in 2 copies. One of them remains with the seller, the second is transferred to the buyer.

Electronic consignment note TORG-12

Primary documents can be prepared not only in paper, but also in in electronic format(Part 5 of Article 9 of Law No. 402-FZ).

About what signature should be used for electronic documentation, read.

For the electronic consignment note, the format for transmission via TKS has been approved ( from July 1, 2017 - Federal Tax Service order No. ММВ-7-10/551@ dated November 30, 2015), which allows not only to establish electronic exchange invoices with counterparties, but also submit invoices electronically at the request of tax authorities.

Sample of filling out the unified form TORG-12

A sample of filling out the unified form TORG-12 can also be seen and downloaded on our website.

Results

The unified form TORG-12 is the primary document on the basis of which the seller sells the goods and the buyer arrives. The form is issued in 2 copies: 1 for each of the parties to the transaction, or sent electronically to the buyer, subject to its certification with an electronic digital signature.

Unified form of consignment note No. TORG-12 approved by resolution State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation on accounting of trade transactions".

Rules for filling out a delivery note

Trade waybill-12 is the primary document used when registering the sale of inventory items to the outside. It reveals information about the name of the product, its price, quantity, total cost and the amount of VAT. IN mandatory When issuing a delivery note, indicate the details of the two parties, the seal of the organization and the signatures of the responsible persons.

The bill of lading form is drawn up in two copies.One copy remains with the transferring party, and the second – with the party that accepted the inventory items. The invoice is issued simultaneously with the invoice, on the basis of which the buyer records the receipt of goods and materials in his accounting.

The Album of unified forms of primary accounting documentation contains a sample form bargaining-12 “Consignment note”. Therefore, the unified form Torg-12 is the primary accounting document. Every fact business transaction must be confirmed by a primary document with mandatory details. This is spelled out in the Law on Bugs. accounting of the Russian Federation.

Mandatory details of the consignment note:

• Title of the document;
• Date of preparation;
• name of the organization that compiled the document;
• the content of the business transaction itself;
• units of measurement in monetary and physical terms;
• Name officials who performed a business transaction;
• signatures of responsible persons.

The consignment note Torg-12 is unified, therefore it must be filled out in accordance with the requirements. And even in mandatory requirements nothing is said about printing on the invoice form, it must be placed on the form. IN otherwise Problems may arise during inspection by regulatory authorities.

Incorrect execution of the invoice does not provide grounds for writing off inventory items in accounting and for including them as expenses in tax accounting. The same applies to the buyer: an incorrectly executed form Torg-12 does not give the right to capitalize inventory items, as well as to include the VAT amount in the tax credit.

Rules for filling out the consignment note:

The top field of the form reveals information about the company that shipped the goods: its name, address, postal code, INN, current account, BIC, correspondent account and telephone number.

The columns “Supplier” and “Payer” are similar to the columns “Consignor” and “Consignee”.

Filling out the “Bases” field reflects information about the transaction agreement: its number and date of preparation.

The invoice summary table data must match the data on the invoice for this transaction.

Filling out the tabular part of bargaining-12:

• The trade 12 product code is assigned by the organization independently. As a rule, it can be found in the company’s price list. Some organizations indicate this code in accordance with a single Russian classifier products. Because this prop The invoice is optional; there are no problems with it during checks.
• Units of measurement - when filling out the consignment note, it is better to fill them out in accordance with the unified Russian classifier of units of measurement.
• Type of packaging. This column is filled in briefly. Instead of "box" indicate "box." etc.
• The quantity in one place is the quantity of goods in the package.
• Number of places, pieces – total packages
• The mass is filled only if the goods are by weight. If the goods are unpackaged, then a dash is entered in the “Gross weight” column.
• Unit price excluding VAT.
• Product price excluding VAT.
• Column 13 shows the VAT rate, so you need to put 18% there.
• Column 14 reflects the amount of VAT itself.
• The last column indicates the cost of the goods including VAT.
• The “TOTAL” field is the sum of all lines on the invoice page. If the document is not compiled on one sheet, then each page is counted separately, and on the last page the total amount of the invoice is displayed in the line “Total by invoice.”

If some fields in the tabular part of the document are not filled in, then dashes are placed in them. You cannot leave blank lines on the invoice.

After the section “The delivery note has an attachment for...” in the delivery note, indicate the number of sheets of attachments to it in words. A consignment note can be used as an attachment.

After the words “and contains” indicate in words the quantity serial numbers column 1.

In words on the form indicate:

• “Total seats” is the final figure from the eighth column of the summary table.
• “Cargo weight (net, kg)” is the final figure from the tenth column of the summary table.
• “Cargo mass (gross, kg)” is the final figure from the ninth column of the summary table.
• “Total amount issued” is the final figure from the 15th column of the summary table.

The 2014 delivery note form can be filled out in paper and electronic form.

If an error was made at the time of drawing up the document, it is corrected as follows: in two copies incorrect entry crossed out and certified by the signature of the responsible persons of both organizations. The date of correction is indicated next to the signature.

When accepting goods according to the invoice responsible person checks the documents of the unloaded goods with the actual received item of trade. Places his signature on the form 12 and gives one copy to the supplier.

Legislatively established rules There is no storage of the delivery note. The company develops them independently. As a rule, in a warehouse the storekeeper draws up a product report and chronological sequence attaches delivery notes. The storage period for invoices is three years.

Based on materials from: formy-i-blanki.ru and besplatniy-urist.ru

Is there a common unified standard for all types?

When using unified documentation forms the invoice is drawn up using the TORG-12 form. Instructions for filling it out were approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998.

The unified invoice was adopted by the Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998. Special attention When filling out please note:

• Initials (full name) of the person receiving (for example, “seller” grocery store No. 5 on the street. Soviet"). If the goods are delivered by courier, then information about this employee is entered in the corresponding line “via ___”.
• The table contains information about the product: name, cost, and so on.
• IN empty graphs it is advisable to indicate tables Additional information about the product.

The employee dispensing the products must indicate his position and sign and give it a transcript. In addition, at the end of the working day, the total amount of revenue for the products sold is entered in column No. 15. Afterwards, the document is submitted to the company’s accounting department. At the end of the invoice along with the number and date cash order the income amount is also indicated.

Expendable

The invoice is filled out if there is a movement of inventory. Since 2013, unified forms of invoices have been abolished. Due to this standard form there is no invoice.

Authorized employees of companies have the right to create it independently. Required condition drawing up this invoice - compliance with mandatory sample documents (for example, TORG 12) or a template approved by the company.

The document is printed in 2 copies. One of them remains with the employee sending the goods; the second is the recipient. The invoice must contain the signatures of materially responsible employees. The form can be prepared on an A4 sheet. And fill out - as in printed form, and in writing. The invoice consists of 3 parts. The first includes:

• and the date of its preparation;
• the full name of the company sending the goods, as well as the name of the company receiving the product;
• number and date of conclusion of the contract.

Note! In the event that a person acts under a power of attorney, information about this fact must be entered into the form - enter the date of issue and number accordingly.

The second part of the invoice is a table that contains information about the goods being shipped:

• Name;
• number;
• cost of 1 piece;
• total price.

In the final part of the invoice, based on the data from the table, the name of the product and total amount products.

Commodity

Since there is no single unified form of consignment note, take into account certain nuances required when filling it out. Therefore, a sample invoice is created by the enterprise. So, in the line with the details you need to enter the OKPO number. No information is entered in the “Type of transaction” field.

The delivery note form contains the following information:

• Title of the document;
• date of formation;
• Name economic entity, responsible for forming the form;
• recording the fact of business practice;
• determining the results of economic activity;
• indication of the position of the employee who implemented the transaction;
• initials, full names and seals of the companies that carried out the operation.

Note! The presence of seals of the companies that carried out the transaction is required in the delivery note.

The delivery note is invalid if at least one of the listed items is missing. A placeholder who provided false information will be sentenced to criminal liability.

TTN

Consignment note is a document that is issued when transporting products by means of transport. Filled out in 4 copies. The need for registration arises if the cargo is transported by third-party transportation companies. When sending products by transport owned by the sending organization, there is no need to confirm invoices.

The invoice is a double-sided form. On front side– information about the customer and the transported products. On back side information regarding the vehicle and the goods being transported is displayed.

When filling out the form, pay attention to the following details:

• product sender– name of the company, its address, contact details and OKPO;
• recipient of the product– company name, location, contact details and OKPO;
• payer– company name, legal address, payer information, as well as OKPO.

In addition, when filling out the table, you must enter the following information:

• item number;
• quantity of goods transported;
• unit cost;
• designation of all positions;
• product unit of measurement;
• weight of transported goods;
• the final price of the entire transported cargo.

Note! When filling out the form, the final price must be indicated excluding value added tax.

Requirements

A demand invoice is a document used to record the movement of trade and material assets directly within the company. The company has the right to create the form of such a document independently. However, be sure to include the required details.

A unified invoice is filled out when moving goods between company departments. With its help, the return of materials to the warehouse that were transferred for use, but not fully used, is recorded in writing. In the header of the invoice request you should indicate the document number, name of the organization and OKPO code.

The peculiarity of this invoice is that it includes information about:

• date of compilation;
• sender's department;
• sender's activities;
• corresponding account;
• accounting unit of production.

Below them in the invoice request there are fields for filling in the following data:

1. the person through whom the cargo was sent;
2. the person who demanded the value;
3. the person who authorized the shipment of the goods.

For internal movement

Invoice for internal movement– evidence of the movement of products between company structures, or persons. Information on the transfer of valuables is entered into the code production documents, with the help of which the departure and arrival of goods are controlled.

The document is drawn up during the transfer of values ​​from one hand to another. All participants in the procedure must sign the invoice.

When filling out the invoice for internal movement, you must pay attention to the following:

1. company name and structural unit number;
2. organization details;
3. date of document preparation;
4. place of document preparation;
5. basis(s) of compilation;
6. cargo data;
7. signatures of all persons involved in the operation.

For goods release

An invoice for the release of goods, as a rule, is issued at enterprises operating in the field of public catering.

International commodity transport

International transport bill of lading is a document confirming the road transportation of products. The invoice form has a unified form. The basis for registration is the need to transfer the goods using Vehicle. This document used when transporting products abroad.

The international transport waybill contains the following information:

• quantity of transported products;
• transportation route;
• the person transporting the products;
• information about the sender and recipient;
• time spent on transportation;
• condition of the cargo;
• date of loading and unloading.

The international transport bill of lading form is written on several pages. The names of the graphs are written in both Russian and foreign language. Each consignee is given a separate copy of the consignment note.

Returnable

The return invoice is drawn up in a form developed by the organization independently, in accordance with the requirements for primary document established in Article 9 of the Law “On Accounting”. Nevertheless, the return of valuables is carried out using the unified form TORG-12.

The buyer under the contract is both the supplier and the shipper. Company name, legal address and bank details are entered in the appropriate lines. Filling in information about the shipper is not required. Return note receives unique number, assigned by the organization itself.

You will find additional information about each of the considered types of invoices in, and in we talked about their differences from an invoice.

Most common mistakes

Common mistakes that fillers of primary documents make ():

• Specifying incomplete details – gross mistake, which may lead to disagreements with tax authorities. It is important that all details of the delivery note are filled out completely and correctly.
• Signature of an unidentified person. Fillers often do not write down the positions of individuals, which causes the organization to have a lot of trouble.

According to the Regulations on documents and document flow in accounting No. 105, the placeholder has the right to correct mistakes only black ballpoint pen . In this case, it is necessary to affix the date and signature of the person who made the adjustment to the text, as well as a seal certifying the changes.

Thus, a delivery note is the documentation necessary for sending and receiving products. So, based on the invoice data, the buyer can conduct own accounting expenses, and the seller - profits, respectively.

In this article we will look at the invoice form. We will tell you in detail how to design it, why it is needed, and in what cases it is written. We will try to reveal the most unclear points and point out some of the subtleties and aspects that should be taken into account when filling out the invoice. At the end of the article you can download the invoice form absolutely free from excel format in order to be able to independently fill out this, in principle, simple documentation form. But first, in order for there to be some logic to our narrative, we will give definitions to the basic concepts of the question and make some kind of introductory part, so as not to build our article on the principle of “from the ship to the ball.” So, let's begin.

Sales Invoice

What is an invoice? This is a certain paper that has documentary force, and on the basis of this paper a vacation can be given to someone material property as a product. In general, let us immediately determine that there is no single standardized form of invoice in Russian legislation. Hence the conclusion that there cannot be an invoice form, because there is no structure that would draw it up and officially approve it. What to do then? The way out in this situation is as follows: take documents of the type TORG 12, 13, 14 as a sample for filling out, because their execution, in principle, is no different from the execution of an invoice.

It is worth noting right away that this paper may be made in two copies. One copy must be provided to the company that issues the release of tangible property. Based on this copy, in fact, the entire procedure for writing off the company’s material assets is carried out. Another copy is sent to another company that accepts these material assets. In fact, only this document indicates that this product or the cargo has been accepted and registered.

What is the difference between a delivery note and a delivery note?

So, let's answer the question that the reader has probably already asked - what is the difference between a goods invoice and an invoice? In principle, if you think logically, the question becomes absolutely clear and simple. It's all about the place where the material property is sent.

If cargo and material assets travel from the warehouse to sales departments, branches or stores, then we are dealing with an invoice. In simple terms and in simple words, if cargo or material assets undergo internal movements, then this is within the authority of the invoice. For the invoice, it is for this reason that many companies create own forms and shapes. Naturally, such forms must contain the information that is required in such cases, according to the law. Russian Federation. By the way, it is precisely because of such a minimal difference between the supply invoice and the delivery note that we mentioned above that filling out bid 12, 13 or 14 is suitable as a sample.

How to fill out an invoice form?

So, we have come to the most important part of our story - the design of the invoice form. As we already mentioned above, such a concept does not exist in principle, and in our recommendations we will rely, first of all, on documents of the bargaining 12 format and similar ones. If you need to somehow testify internal movement material assets, then take a simple invoice form, where there are fields with the name of the cargo and material assets, with prices, with an exact count of the goods that are to be transferred.

In general, the invoice form is usually made up of three parts:

• At the top are the names of the enterprise, the title of the document, serial number And so on. This part is usually referred to as the “head” of the document. Do not forget to indicate here the details of the buying company and the selling company
• In the middle of the invoice is information about the goods being transferred and material assets, which are presented in the form of a table.
• At the bottom there are signatures of the parties, seals and other closing items

It is worth adding to this diagram a number of data that must be present in the invoice, otherwise the document will not have legal force. Such data includes: the name of the material assets that are transported, the total figure that shows the exact quantity transferred goods, the cost of material assets. Also, by agreement between the companies that enter into a transaction, information about the batch series, the serial numbers of the goods used, the code numbers of the cargo, and the like may be mandatory.

Now let's take a closer look last part invoice, which is located at the very bottom of the document. We decided to consider this point separately, since it is perhaps the most important legal point vision. What must be indicated at the very end of the document:

The total cost of the entire product

• Signatures and transcripts of those company employees who are responsible for carrying out such actions. Don't forget to include their job titles here. Eg, CEO or Chief Accountant
• Your invoice form must have a strictly designated place for company stamps and seals, because they are the guarantor of the authenticity and formality of the transaction
• Be sure to indicate the date when you made specified actions With material assets company, because without this small point, the invoice will not be considered valid
• In the case when all actions with material assets are carried out by power of attorney, do not forget to indicate the serial number and the date when this power of attorney was drawn up