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The reverse side of the form 1 t. What is a consignment note and how to fill out the form ttn

Directly as a document bill of lading refers to the category of primary documents intended mainly for enterprises that deliver goods and products by road.

The form of the document form 1-T was approved by the Resolution of the State Statistics Committee No. 78 in 1997. Currently, in order to optimize the process of shipment and accounting for goods, the waybill, and to be precise, an extract from it in the form 1-T, is made electronically using office and special computer programs.

Where and how to download the TTN form in Excel

Most enterprises and large trading companies operate using automated accounting programs, such as 1C: Enterprise, 1C Accounting, etc. In these programs, all the necessary forms of documents, incl. and TTN are integrated and filled in semi-automatic mode. Nevertheless, some novice individual entrepreneurs and organizations prefer to use ordinary office programs, which, as you know, do not contain any relevant forms. What to do in this case? You can develop a blank form yourself, using a single sample, or download form 1-T in electronic format on one of the Internet resources. The second option is much simpler and more convenient, but before using it, you should familiarize yourself with some of the nuances.

Forms offered by Internet sites can be made in different formats. Most often there are documents with the PDF extension, which are intended more for manual filling, the possibility of automatic editing of files of this type is quite rare. DOC, DOCX text format forms are also not very convenient in work due to the lack of automatic summation and filling functions in them.

The most acceptable option for keeping records is the office program Excel. Documents made in this format have the extension XLS, XLT, XLSX. Why are they convenient? Microsoft Excel is focused on complex work with various tables, which allows you to keep a quick and efficient record in various areas of activity.

Particular attention should be paid to the relevance of the TTN form you found. This can be determined by looking at the upper right corner of the document, where the Goskomstat marks are. The current form 1-T is marked No. 78 of 1997.

Waybills in Russia

Despite the fact that the TTN form was adopted back in 1997, no changes were made to it until the beginning of 2016. The only exception is the waybill, which was additionally introduced into the document flow, approved in 2011 under No. 272. This causes some confusion, because it is not always clear which invoice needs to be issued in a particular case, because, starting from 2011, both documents operate in parallel.

However, there is a difference between them. Bill of lading Form 1-T contains a commodity section, which indicates the name of the product and its price. A regular bill of lading does not contain such information; it only indicates the declared value of the goods being transported. Given this fact, there is one general rule regarding the application of a particular document. If the transportation is carried out by the transport of the buyer or supplier of the products, then a TTN is issued. In the case when the goods will be carried out in transit, or delivered by a third-party carrier, it is more appropriate to use a regular waybill.

What exactly is causing the confusion? By letter of the Ministry of Finance dated November 6, 2014 No. 03-03-06/1/55918 (as well as by letter dated April 30, 2013 No. 03-03-06/1/15213). These letters say that the document confirming the transportation of goods is directly the waybill and nothing more. And the amount of transportation costs, according to the ministry, must be reflected in the consignment note filled out in the prescribed form.

At the same time, the Federal Tax Service gives its own explanations on this matter. The official letter of the Federal Tax Service dated March 21, 2012 explicitly states that the TTN 1-T form, as well as the waybill, can be used as the main document to confirm transportation costs at the time of calculating corporate income tax.

Therefore, if you use waybills in circulation, and for you this accounting option is the most convenient and familiar, then you should not change anything. The new transport reporting form is not mandatory. In addition, you can download the TTN form on any specialized website for free.

Features of filling out the consignment note at the enterprise

TTN are compiled by the consignor of the cargo for each trip of the vehicle without fail. Moreover, in this case it does not matter at all which party the vehicle belongs to, whether it is the property of the consignor or a third-party transport organization. Despite the fact that a truck can simultaneously transport a large number of the same type of products for different consumers, consignment note in form 1-T issued for each recipient of the goods separately.

The bill of lading, along with the route sheet, is one of the main documents of a truck driver. Form 1-T must be presented to traffic police officers, in case of checks on the road, as the main accompanying document of the cargo. If the driver of the car does not have a TTN, then the car and all the cargo in it can be until the details of the cargo transportation are clarified.

The document in form 1-T is drawn up in 4 copies. The first, signed by the driver, according to generally accepted rules, remains with the sender of the cargo.

From the moment of signing 1 copy of the TTN, the transport company bears all responsibility for the safety of material values ​​(inventory and materials). If, for any reason, goods and materials are damaged or lost on the way, then on the basis of this copy, the product supplier may recover damages from the carrier company. Three copies are sent accompanied by cargo.

When the goods are delivered, the consignee carries out its acceptance, making all the necessary marks about the absence or presence of claims. Then he signs the remaining three copies of the consignment note. The second copy of the TTN, after delivery and acceptance of the goods, remains with the consignee. The third copy remains with the transport company, and the fourth, signed by all parties, is returned to the consignor.

A waybill is an accounting document in the accounting department responsible for the movement of goods. In the field of trade and cargo transportation, this is one of the main and primary accounting documents. A sample invoice will be presented in the article, the procedure for filling it out must meet the requirements, the design is done correctly.

The bill of lading documents the movement of goods

TTN use

Without TTN it is impossible to issue more than one legal movement of goods from the seller to the buyer. The TTN must be correctly filled out by the sender - the seller in three or four copies and the carrier. The sample is available to everyone on the net and is available at every company involved in the sale and transportation of goods.

The goods are sent to the receiving party - the buyer, using a third-party shipping company. Either delivery is carried out on our own or rented transport. When picking up the goods, the seller does not fill in, the execution of the accompanying documents is the responsibility of the buyer.

The bill of lading confirms and fixes the transport delivery of the goods. The waybill is filled in by authorized representatives from the side of the sender and the carrier.

The form for the waybill of goods delivery, use the standard intersectoral form No. 1-T:

  • 3 copies can be filled in if the cargo has no commercial value (soil, household waste);
  • in 4 copies, filling is carried out in other situations.

Form No. 1-T, a sample approved by the Decree of the State Statistics Committee No. 78, provides for filling on both sides. Two copies for carriers from the transport company, one sample remains with them, to account for the work performed, the second is attached to the invoice for payment for transport services. The carrier is enclosing a waybill for reporting purposes. One copy of the document remains with the sender and receives the consignee. TTN is used for the delivery of goods within the country, between the countries of the CIS and the Customs Union. For international delivery of goods, the CMR document is filled out.

Bill of lading 1-T is filled out on both sides of the form

Commodity and transport sections

The document is necessary for the legal movement of goods - this is the basis for reducing VAT, and the tax office will require confirmation of the transaction and the movement of goods from the seller to the buyer. Income tax may be reduced, taking into account the transport costs of transportation, for this you need to present a correctly completed bill of lading.

The document contains a commodity section and a transport section. The front side is drawn up by the sender, confirmed by the signatures of persons authorized to ship and the seal. The commodity section of TTN includes all information about the goods being moved:

  • serial number of the bill of lading, date of completion;
  • exact details of the details of both parties;
  • clear indicators for the shipment of goods (name, features, quantity of goods and number of places, type of packaging, price and amount of the lot).

In the columns "Consignor" and "Consignee", the names of the parties of the sender and recipient, their legal address, telephone numbers for contacts are filled in. Opposite these indicators, the registration numbers of enterprises are written in the table, sometimes tax numbers are indicated.

Fill out, based on the interlinear and example of the form. In the "Payer" section, which is the sender, but other options are possible, as an example, payment by order.

Bank details are entered. Sometimes the TORG-12 form is attached to the waybill, it becomes part of the TTN. If the document is forced to issue on several sheets, this is indicated under the table in the commodity section. The full number of items of goods, the number of pieces, weight (net and gross), and the total amount are indicated in words. The carrier must issue a power of attorney for the driver, and the shipper indicates the necessary data in the commodity section of the TTN.

At the bottom left of the commodity section, authorized persons of the sender are signed, allowing the shipment, those who shipped the goods, signed by the chief accountant. On the right is the signature of the driver who accepted the cargo and is responsible for it on the way. The consignee, having received the cargo, signs on the commodity side of the document and puts a mark on the presence or absence of claims. The signature of the materially responsible person who accepted the goods is put.

The transport section contains information about the product

Filling in the TTN by the carrier

The transport section of the consignment note is filled in by the carrier. They provide the following information:

  • Company name;
  • legal address, phone numbers for contacts;
  • Bank details;
  • vehicle registration data;
  • surname, name, patronymic of the driver of the vehicle;
  • the place where the loading and future unloading took place. Information about the customer (repeated from the commodity side of the document).

In the table of the TTN form, information about the goods is indicated. Its name, number of seats, gross weight and a list of accompanying documents. The table indicates the method by which the mass of the cargo was determined. Under the table, data on seals are written, the final number of places and the total gross weight are determined. On the reverse side of the bill of lading, the signatures of the sender of the goods near the word "Sent" and the signature of the recipient near the word "Accepted" are duplicated.

The forwarder or the driver of the vehicle signs two times when the goods are shipped from the sender of the goods and when the delivered goods are handed over to the consignee. In the table "Loading and unloading operations" TTN, the method of loading and unloading, their performer, type of operation, time period for performing work, and the person responsible for this are indicated. The lines below are filled in by the shipper's accounting department. Based on these marks, the driver's salary is calculated.

On the transport side of the form, the carrier must indicate all information about himself

The international waybill (CMR) has its own sample and form filling procedure. CMR is filled in 3 copies, with the exception of some countries, there are requirements to fill in 4 copies, an additional invoice for tariff control. If the goods are transported by several vehicles or one vehicle delivers different types of cargo, then the documents correspond to the number of vehicles or types of cargo, or several batches of one product are transported.

When delivering dangerous goods, the sender is obliged to indicate: the nature of the danger of this cargo, precautionary measures, for the safety of transportation.

Before signing the bill of lading, the carrier needs to make sure that the indicated initial data are correct: the number of pieces, the normal state of the cargo, the integrity of the packaging, the correctness of the labeling of the goods.

When transported by several firms - carriers, each subsequent participant in the transportation signs a document, accepting the cargo and signing about his participation in the delivery and the measure of responsibility. The carrier fills in the form with the name and address, makes notes on the receipt of the goods. If there are comments, he indicates them, otherwise it will be considered that everything was accepted in good condition. The international consignment note provides information:

  • date of creation of the document;
  • name of the company and its address (sender);
  • name of the company and its address (carrier);
  • the place of loading and the date of dispatch of the transported cargo, and the place of its delivery;
  • name of the company and its address (recipient).

International TTN sample

Instead of all this, it says:

  • accepted marking (designation of the nature of the cargo) and its standard packaging;
  • list of payments to be paid by the sender;
  • payments during transportation, duties and fees collected by customs;
  • instructions required when crossing the border and processing customs documents;
  • a mark that overload is not allowed;
  • the amount of payment payable upon receipt of the goods;
  • instructions to the carrier on the insurance of the goods;
  • delivery time agreed by the parties;
  • package of documents for the carrier.

An example of filling out an international TTN can be easily found on the Internet. Properly completed documents guarantee the successful transportation of your cargo. The bill of lading is an important accounting document. The TTN must be filled out correctly, the seals on it must be clear, all data is correct. An example to fill out is available to everyone. Then your cargo will be delivered to its destination without unnecessary delays.

http://sovetnik.consultant.ru/nakladnaya_torg12_ttn/tovarnotransportnaya_nakladnaya_obrazec_i_pravila_zapolneniya_ttn/

The questions were answered:
E.A. Sharonova, economist
A.A. Komandirov, Consultant of the Department of Freight Road Transport of the Department of State Policy in the Field of Road and Urban Passenger Transport of the Ministry of Transport of Russia

Nuances of filling out a new bill of lading

At the end of July, the Rules for the carriage of goods by road came into force. m approved Decree of the Government of the Russian Federation of April 15, 2011 No. 272 ​​(hereinafter referred to as the Rules). Together with them, the form of the bill of lading was also approved. th Appendix No. 4 to the Rules which must be drawn up when concluding a contract of carriage And paragraph 2 of Art. 785 of the Civil Code of the Russian Federation; Art. 8 of the Federal Law of November 8, 2007 No. 259-FZ "Charter of road transport and urban ground electric transport" (hereinafter - the Charter of motor transport). When accountants began to deal with the new document, they had a lot of questions: who and when should fill out the bill of lading, what line to write, whose signatures to put, whether it is necessary to put a seal, etc. The procedure for using and processing documents related to automobile transportation, is under the jurisdiction of several departments, including the Ministry of Transport of Russia. Therefore, together with us, a representative of this department answered the questions on filling out the consignment note.

The buyer can be both the shipper and the consignee at the same time.

I.V. Egorova, Penza

Under the supply agreement, our organization-buyer picks up the goods from the supplier's warehouse. To do this, we hire a carrier. Since our supplier has nothing to do with the contract of carriage, he refuses to sign and stamp the consignment note as a consignor. If our organization lists itself as both a consignor and a consignee, would that be correct? What invoice items do we need to complete? Do I need to specify something about our supplier, for example, a loading point? Somewhere in the new waybill it is necessary to indicate who is the customer of the transportation, who pays for the transportation services?

: It is correct that your supplier refuses to sign and stamp the bill of lading. He shouldn't be doing this. After all, his obligations to deliver the goods are considered fulfilled at the moment when you (the buyer) or the carrier pick up the goods from the warehouse. To paragraph 1 of Art. 223, paragraph 2 of Art. 458 of the Civil Code of the Russian Federation. And the fact that the supplier is the actual shipper is irrelevant. After all, a bill of lading is a contract of carriage. It consists of the one who hires the transport T clause 6 of the Rules. And in your situation, you will be both the shipper and the consignee in one person. You need to fill in the data in the consignment note for both the consignor and the consignee, that is, paragraphs. 1-7, 16, 1 7Appendix No. 4 to the Rules; clause 6 of the Rules; pp. 4, 5 art. 2 Charter of motor transport. The bill of lading can be drawn up in two copies (instead of three) - for yourself and for the carrier. And then transfer both copies to the carrier so that he fills in his data.

However, in reality, you may have problems filling out clause 3 “Name of the cargo”, clause 4 “Accompanying documents for the cargo” and clause 6 “Receiving cargo”. Indeed, in order to fill them out in advance, you must know: the address of the place of loading, the date and time the car was delivered for loading, the actual date and time of the arrival of the car, the actual state of the cargo, containers, packaging, markings, the weight of the cargo and the number of packages, numbers and a series of cargo certificates, etc. In principle, you can proceed like this.

OPTION 1. Send your employee to the supplier's warehouse so that he himself accepts the goods according to the TORG-12 consignment note approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, and after that he handed over the goods according to the waybill to the driver of the carrier. Then your employee himself will fill out paragraphs. 3, 4 and 6 invoice. In paragraph 6, he will indicate the real address of the receipt of the goods, that is, the address of the supplier's warehouse.

OPTION 2. Issue a power of attorney to the representative of the carrier (for example, the driver) to accept your cargo and transport it at paragraph 1 of Art. 185 of the Civil Code of the Russian Federation. Then pp. 3, 4, 6 waybill will be filled in by the driver. And in paragraph 6 (signature and seal of the consignor), he will put his signature. Since he will act under a power of attorney, there will be no seal of your organization on the invoice, but he needs to indicate the details of the power of attorney next to his signature. A copy of this power of attorney must be attached to the bill of lading.

As for the indication of the customer of transportation and the payer in the new waybill, these data are not directly indicated there. The customer of the carriage is the one who concludes the contract for the carriage of goods. As a rule, he also pays for transportation services. Consequently, the data on the customer (payer) will be indicated in the points of the consignment note, where the consignor or consignee is mentioned (depending on which of them orders the transportation).

You can add invoice details if you really need to.

K.M. Davydov, Murom, Vladimir region

In the last lines of paras. 6 and 7 of the waybill put two signatures: the consignor and the driver who accepted the cargo, the consignee and the driver who handed over the cargo. Signatures are not decrypted. Is it possible to enter on your own: “driver's last name” or “signature decoding”?

: You can, but why would you do it? Surname, name and patronymic of the driver are indicated in paragraph 10 of the bill of lading. So in deciphering these signatures in paragraphs. 6 and 7 is not necessary.

Bill of lading = contract of carriage

O.S. Shudel, Pskov

We have one contract of carriage for the whole year. Is it correct? Is it necessary to draw up a separate contract for each shipment?

A: You need to prepare a bill of lading for every shipment. And by filling it out, you thereby conclude a contract of carriage for a specific group h paragraph 2 of Art. 785 of the Civil Code of the Russian Federation; pp. 6, 9 Rules.

Invoice without printing will attract the attention of tax authorities

I.N. Nozdrachev, Samara

Clause 9 of the Rules says that the waybill is signed by the shipper and the carrier and certified by their seals. And in the invoice itself in paragraphs. 6, 7 and 16 it is written: "... an imprint of the seal (if any) ...". Is the seal of the consignor, consignee and carrier required, or is a simple signature of the person responsible for the shipment sufficient? I just heard from many that the phrase “seal (if available)” is perceived by the people unambiguously: “We don’t set it!”.

: The phrase "... an imprint of a seal (if available) ..." indicates that the seal may not be put by someone who does not have it in principle. Only an entrepreneur is not required to have a seal And Letter No. 28-10/15239 dated February 28, 2006 from the Federal Tax Service of Russia for Moscow. Therefore, if an entrepreneur acts as a consignor, consignee or carrier, then his signature is sufficient on the invoice.

Organizations must have a seal s paragraph 7 of Art. 2 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies"; paragraph 5 of Art. 2 of the Federal Law of 08.02.98 No. 14-FZ "On Limited Liability Companies". So, in addition to the signature of the person responsible for the transportation on the part of the consignor, consignee, carrier, there must also be a seal of the organization.

Read more about when printing is needed on documents: 2010, No. 9, p. 73 For information on when additional seals can be used, see:

But if the head of the consignor (consignee, carrier) organization issues a power of attorney to the person responsible for the transportation to sign the waybills on behalf of the organization And paragraph 1 of Art. 185 of the Civil Code of the Russian Federation, then in this case it is not necessary to put the seal of the organization. But then a copy of the issued power of attorney must be attached to the copy of the invoice.

If you are afraid that the tax authorities may not recognize shipping costs if there is no stamp on the waybill, then you can do so. Make additional seals, for example, with the inscription "For the bill of lading" or the stamp "For documents", give them to trusted persons, and let them put them on the invoice.

In one car, goods to different buyers - each buyer has a separate TN

Z.F. Baisarova, Ufa

In agreement with customers (buyers and suppliers), the waybill is compiled by our carrier organization. Paragraph 9 of the Rules provides an opportunity to draw up one bill of lading for several consignments transported by one vehicle.
Our driver in one car carries cargo from different suppliers to different buyers. When we fill out one bill of lading, then we have difficulty filling in clause 15 “Cost of carrier services and the procedure for calculating freight charges”. In this case, it is difficult to allocate the cost of transportation for each customer of transportation (shipper or consignee). Can we not fill out item 15? Or do we need to draw up several bills of lading for each consignment, that is, for each consignee?

: The fact is that one bill of lading can only be drawn up when batches of different goods from one seller to one buyer are delivered on the same machine. After all, a bill of lading is a contract of carriage between the customer and the transport organization. th clause 6 of the Rules. And several consignors and consignees cannot appear in one contract.

In your situation, for the supply from each supplier for each buyer, you need to fill out your waybill. The same should be done in the case when the consignor is one, and there are several consignees.

You just can't do it any other way. Even if we assume that you enter the goods that you are transporting to different buyers in one invoice, then all buyers must sign and stamp on it in paragraph 7. And it is unlikely that any of them will agree to sign for those goods that he did not order and did not receive. Yes, and enter all buyers (consignees) in paragraph 2 of the invoice will not work either.

When you draw up an invoice for each customer (shipper or consignee), then the issue of filling in clause 15 will disappear by itself. In it you will indicate the cost of transportation, which you agreed with the customer.

In the TN, you can specify the generalized name of the product

N.V. Khrunova, Moscow

We sell a fairly large range of products: various canned food (stew, fish, vegetables), confectionery (candies of various names, cookies, biscuits), etc. When we indicate the name of the cargo in TORG-12, we break it down for each item, for example, pork stew, beef stew, or all the names of sweets. As a result, we have this invoice for 20-30 pages. Tell me, what name of the cargo should be indicated in clause 3 of the bill of lading, also detailed?

: If the range of goods sold is large, then in paragraph 3 of the bill of lading, you can write a generalized name of the cargo, for example, canned food or confectionery. This is quite enough, because in clause 4 of the bill of lading there are links to the number and date of TORG-12 and other documents in which everything is described in detail and which you will hand over to the driver along with the TN. The main thing is to make sure that the number of boxes transported and the weight of the cargo are correctly indicated. Such filling of the consignment note should not cause claims from the tax authorities.

The declared value of the goods must not exceed the actual

S.G. Zavadsky, Kemerovo

Clause 5 of the bill of lading contains the following phrase: “declared value (value) of the cargo”. What should be the cost? And you can not specify it at all?

: The declared value (value) of the cargo must be indicated. It's in your own interest. This is the cost that the transport company will have to reimburse the customer in case of loss of cargo due to its fault. e pp. 1, 2 art. 796 of the Civil Code of the Russian Federation. The value of the cargo must not exceed its actual value. And clause 12 of the Rules. In principle, you can specify the same value as in TORG-12.

Three copies of TN will not necessarily be the same for all parties of transportation

M.P. Sviridov, Nizhny Novgorod

For the first time I fill out a bill of lading of a new sample. Our organization delivers the goods to the buyer using the services of a carrier (IP). If I understand correctly, one copy, after being drawn up and signed by the carrier's driver, remains with me (he confirms that the goods have been accepted for transportation). And I will not see the other two copies (they will not return to me). I will indicate the unloading address, but there will be no marks on the delivery by the driver of the goods to the buyer and on its acceptance by the buyer (clause 7 of the invoice) in my copy of the invoice. These marks will only be in the copies of the carrier and the consignee. And there will be no seal and signature of the recipient on my copy either. How to be? Wouldn't the tax authorities take issue with this?

An electronic waybill form can be found at: "Reference information" of the ConsultantPlus system

: According to the rules, the bill of lading is drawn up in three copies (originals) for each participant in the transportation - the consignor, consignee and carrier A clause 9 of the Rules. You can agree with the carrier that when he issues you an invoice for payment for services for the delivery of goods, he will attach a photocopy of his copy of the bill of lading (with the buyer's notes on acceptance of the goods) to confirm that the service has been completed.

Or you can make four copies of the bill of lading, give the driver three copies of the bill of lading, one of which will be returned to you with the original stamp and signature of the buyer. That is, the workflow will be the same as in the preparation of the consignment note (form No. 1-T) p. 2 of the Instructions for filling out the bill of lading, approved. Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.

If the freight forwarder is a consignor, then the TN is he

G.B. Spiridonov, St. Petersburg

Our forwarding company provides services for the delivery of goods with the involvement of a transport organization. How to issue a new bill of lading if four parties are involved in the transportation:
- supplier of goods (consignor);
- our company (we have concluded a freight forwarding agreement with a supplier to organize the transportation of his goods);
- a transport company (our company concluded an agreement with the carrier);
- buyer of goods (consignee).
Which sections contain data about our forwarding company and are they indicated at all? Who is the shipper in this case? Whose signatures and seals must be on the bill of lading? Will the supplier receive a bill of lading? If not, how does he know that the buyer has received the goods?

: As we have already said, the person who orders the transport must draw up the bill of lading T clause 6 of the Rules. And if the supplier has instructed you to arrange shipping A Art. 801 of the Civil Code of the Russian Federation, then in this case you conclude a contract of carriage with a transport company on your own behalf. And then you (the forwarder) will be the consignor and must draw up a bill of lading in three copies: for yourself, for the carrier and for the buyer I clause 9 of the Rules. In the points of the waybill, where the consignor is mentioned, you need to indicate your data, respectively, both the signature and the seal (in paragraphs 1, 6, 16) will also be yours.

In this case, the supplier of the goods will not receive the original bill of lading. He will have your receipt of acceptance of the goods A Appendix No. 2 to the Procedure for registration and forms of forwarding documents, approved. Order of the Ministry of Transport of Russia dated February 11, 2008 No. 23; , paragraph 4 of Art. 4 of the Federal Law of June 30, 2003 No. 87-FZ "On Forwarding Activities"; pp. 5, 7, p. 12 of the Rules for Forwarding Activities, approved. Decree of the Government of the Russian Federation of September 8, 2006 No. 554. And when you confirm that the services have been rendered, you will give the supplier a copy of the bill of lading signed and stamped by the buyer. This will confirm the receipt of the goods by the buyer.

If the freight forwarder concludes a contract of carriage on behalf of the supplier on the basis of an issued power of attorney And Art. 801 of the Civil Code of the Russian Federation; paragraph 4 of Art. 4 Federal Law No. 87-FZ dated June 30, 2003, then in this case the bill of lading is also compiled by the freight forwarder. But in it, in the paragraph consignor, you must specify the data of the supplier, and in paragraphs. 6 "Reception of cargo" and 16 "Date of compilation, signatures of the parties" - the name and signature of the forwarder. And this waybill must be accompanied by a power of attorney issued to the freight forwarder by the supplier. One copy of this bill of lading must be handed over to the supplier, the second to the carrier, and the third to the buyer.

If at the same time you will be a carrier (you will deliver the goods with your own transport), then you also need to draw up a waybill, in which:

  • your company (forwarder) must be indicated in those paragraphs where there is a mention of the carrier;
  • supplier (customer of transportation) - in those paragraphs where the consignor is mentioned;
  • buyer - in those paragraphs where the consignee is mentioned.

And everyone will receive their own copy of the bill of lading th clause 9 of the Rules.

The Ministry of Finance insists on the issuance of two bills of lading for transportation

I.G. Sevastyanov, Kasimov, Ryazan region

The Ministry of Finance issued several identical Letters dated August 17, 2011 on the procedure for registering transportation starting from July 25, 2011, that is, from the date the new waybill comes into force. In all these letters X Letters of the Ministry of Finance of Russia dated 17.08.2011 No. 03-03-06/1/501 , No. 03-03-06/1/500 , No. 03-03-06/1/499 , No. 03-03-06/1/498 , No. 03-03-06/1/497 , No. 03-03-06/1/492 it is said that the expenses of the organization for the transportation of goods by road are confirmed by "both the bill of lading and the waybill in the form No. 1-T used in accounting and tax accounting."
From this phrase it is not entirely clear how many bills of lading should be drawn up: one of them or both. Will it be possible to take into account the costs of delivering goods when calculating income tax if there is only one invoice?

: We addressed the question directly to the specialist of the financial department, since only there they can say what was meant in the Letters.

From reputable sources

Head of the Department for Taxation of Profit of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia, Honored Economist Russian Federation

“ A new bill of lading must be issued when transporting goods by road in accordance with the Rules for the Transportation To Decree of the Government of the Russian Federation of April 15, 2011 No. 272.

Bill of lading (form No. 1-T) Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 is designed to account for the movement of goods and materials and payments for their transportation by road. In addition, the requirement for its mandatory presence is also contained in paragraph 2 of Art. 785 of the Civil Code of the Russian Federation, clause 47 of the Charter of Road Transport of the RSFS R approved Decree of the Council of Ministers of the RSFSR dated 08.01.69 No. 12.

Thus, since the TTN serves to account for the transport work and settlements of the customer with the carrier for the services rendered, its presence with the organization is a necessary condition for accepting the costs associated with the transportation of goods for tax purposes. organization of cargo transportation. That is, its purpose is different from the purpose of Form No. 1-T.

As you can see, the Ministry of Finance believes that it is still necessary to draw up two waybills for one transportation - both the State Statistics Committee and the government one. And if one of them is missing, then this will certainly lead to disputes with the tax authorities.

If the contract of carriage is concluded with a citizen, then it is safer to draw up a TN

E.N. Kiseleva, Naro-Fominsk, Moscow region

Our organization has bought the equipment. We must pick it up from the seller ourselves. Our leader agreed with his friend that he would bring us equipment on his Gazelle. This acquaintance is not an entrepreneur, but an ordinary private person.
How can we arrange this? Do I need to fill out a bill of lading for the delivery of goods? If not, what document should be drawn up so that delivery costs can be taken into account when calculating income tax?

: You can conclude a contract of carriage And paragraph 1 of Art. 785 of the Civil Code of the Russian Federation. But you are not required to issue a bill of lading. Indeed, the provisions of the Charter of Motor Transport and the Rules for the Transportation of Goods by Road do not apply to non-entrepreneur citizens, since ordinary citizens are not named among the carriers there. V paragraph 13 of Art. 2, paragraph 1 of Art. 3 of the Charter of motor transport.

In order to calculate income tax, all expenses must be documented And paragraph 1 of Art. 252, art. 313 of the Tax Code of the Russian Federation. Therefore, you can draw up an act of rendering services in any form, which will be signed by your organization and the carrier. Of course, this act must contain all the details required for primary documents; they do not contain restrictions on who the carrier should be - an individual or a legal entity (organization). It follows that the waybill is drawn up by the consignor, regardless of who the carrier is - a citizen or a transport organization. Therefore, when concluding a contract of carriage with an ordinary citizen, the consignor must draw up a bill of lading Yu clause 6 of the Rules. In this case, the citizen must put his signature and fill in those items of the consignment note that are intended for the carrier.

But one bill of lading is not enough. After all, another document designed to account for the movement of inventory items and payments for their transportation by road is the waybill approved by the State Statistics Committee (form No. 1-T) approved Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. Despite the fact that the transport section of the TTN refers only to the organization that owns the vehicle, it is impossible to make an unambiguous conclusion that it is not necessary to draw up a waybill if the carrier is an individual. Thus, the cost of transportation paid to an ordinary citizen can be taken into account in expenses for the purposes of taxation of profits if there is a consignment note in the form No. 1-T and a waybill” .

Most likely, the tax authorities will adhere to the same position. Therefore, if you do not want disputes with them, draw up two bills of lading.

The bill of lading consists of two sections:

1) The first, commodity, refers to everything related to the product;

2) The transport section contains information regarding the carrier.

Number of copies

TTN The bill of lading is always issued in 4 copies.

The consignee fills out all 4 copies of the bill of lading, and first copy of TTN leaves on hand. It serves as the basis for deregistration of transported inventory items (TMC). In this case, the TTN plays the role of a primary document in the formation of the expenditure part of the balance sheet.

The remaining three copies of the TTN are handed over to the forwarding driver. Main requirement- these copies must be signed by the persons present (the driver and a representative of the shipper's company) and certified by the seal of the shipper.

Second copy of invoice the driver hands the cargo to the recipient. This copy serves as the basis for registration of received goods. Third and fourth copies of TTN the consignee certifies with the signatures and seal of the organization and passes it to the driver. The driver submits these copies to the accounting department of the motor transport company. One copy of the TTN serves as the basis for issuing an invoice to the client (customer of cargo transportation) and is sent to him along with an invoice for payment for services. Last, fourth copy of the TTN form, is attached to the waybill and serves as the basis for calculating wages for the driver who delivered the goods. An important detail: since the TTN serves as the basis for the payment of wages, it must be issued separately for each flight, regardless of the homogeneity of the transported goods. The driver was loaded - received TTN. Unloaded - handed over TTN to the accounting department. 1 flight - 1 TTN.

Instructions: Filling out the TTN (consignment note)

Example: Freight carrier: LLC "Gruzovik" works under an agreement dated June 22, 2013 with LLC "Stroitel".

Consignee: LLC "Stroitel", according to the contract dated June 22, 2013, pays for the delivery of goods to LLC "Gruzovik".

Consignor: LLC "Dry Mixes" - ships the goods from the warehouse to the representative of LLC "Gruzovik".

Commodity: dry building mixes, packaged in 50 kg bags.

The price for 1 kg is 5 rubles. The total batch is 15 tons.

Sections of the bill of lading to be completed by the consignor

Prior to the arrival of the carrier's car, the sender of the goods (Dry Mixes LLC) must partially fill out all 4 copies of the waybill. Based on the TTN data, Dry Mixes LLC will deregister, and Stroitel LLC will register the goods received.

Fill out the form TTN form 1-T

Enter the date of issue of the goods. Strings "shipper" And "Consignee" filled in with the names of the organizations participating in the transaction. Dry Mixes LLC writes off goods (inventory and materials), and Stroitel LLC receives the goods received.

In line "Payer" the name of the organization that actually pays for the receipt of the goods is entered (in our case, this is the customer of the transportation and the buyer in one person - Stroitel LLC). The cargo information section related to the commodity part of the consignment note must be filled in as clearly as possible. It's all about value added tax.

When buying VAT is included in the price of the goods. Organizations, in order to declare VAT deductible, must show the amount of tax separately in the documents. The current TTN form is only recommended for filling out. Accordingly, you can enter the following wording by hand: “The total amount of goods, incl. VAT". This applies to all columns where the amount of the transported cargo is indicated.

Line "Vacation allowed" filled in by the person responsible for the release of inventory items (representative of Dry Mixes LLC). The signature in the document is a confirmation of the accuracy of the specified data. The signature must be certified by the seal or stamp of the consignor organization.

The bill of lading, completed and certified by the consignor, is a permit for the shipment and transportation of goods. If, for any reason, individual columns are not filled in, they must necessarily contain a dash, excluding the possibility of adding anything in this column. If it is impossible to fill out a part of the bill of lading form regarding the transported goods, a special form is filled out (derived from the main TTN).

At the same time, a note is made in the main form that the additional form of the TTN is an integral part of the main document. This document is also drawn up in four copies and is attached to the driver's waybill. In addition, it also serves as the basis for the write-off and registration of goods and materials.

Filling out the TTN (consignment note) upon arrival of the representative of the carrier

Upon arrival of the driver-forwarding agent of LLC "Gruzovik", the goods of LLC "Dry Mixes" are loaded. After that the filling starts. transport section TTN. This section fixes the contractual relationship of the carrier providing the vehicle with the consignor. This section serves as the basis for recording the working time of the driver, settlements of the consignee or consignor with the transport organization.

Filling in the transport section of the TTN by the consignor

Count "To waybill number" filled in with information about the waybill (number and date of issue of the waybill by Gruzovik LLC).

1 copy of the bill of lading is attached to the waybill. Line "Organization" filled with data about the organization-carrier. Detailed data can be taken from the driver's waybill.

Line "Customer": the name of the organization that ordered and paid for the cargo transportation, acquiring the goods, enters here - Stroitel LLC. The data is entered from the contract of sale of goods.

Line "Driver" filled in with the surname and initials of the forwarding driver.

Strings "Automobile" And "Trailers" are filled in respectively with the numbers and brands of cars and trailers that arrived for loading.

Line "Certificate" contains the full data of the driver's license of the driver-representative of the cargo carrier.

In line "License ID" a dash is placed. Licensing of the trucking industry has been cancelled.

In line "Loading Point" the actual address of Dry Mixes LLC is indicated.

In line "Unloading point"- respectively, the address of the consignee LLC "Stroitel". Thus, we filled in the beginning (header) of the bill of lading. We go further.


We fill in the information about the cargo in the bill of lading

Column 1- Name of product. Briefly enter the name "dry mixes".

Column 2 contains information about the documents accompanying the cargo. This may include product certificates, invoices, certificates. Column 2 contains short names of documents with numbers and dates of issue. A complete package of documents of the specified list is transferred to the driver. The driver, in turn, must transfer these documents to the consignee when unloading the goods.

Column 3 "Type of packaging" contains information about what the transported cargo is packed in. In this column, abbreviated names are allowed: box, mesh, box. If the goods are not packed, the abbreviation n\u is affixed.

Column 4 "Number of seats". Here the number of places (units) of each product is indicated by name. If in our case we are transporting 15 tons packaged in 50 kg bags, then the number of seats will be 300. If the goods are transported without packaging (for example, a sand truck), the number of seats is not indicated.

Column 5 "Method of determining the mass" filled in depending on how the mass of the cargo is determined. When weighing a load on the scales, their type must be indicated: “truck weight”, “commodity weight”. In relation to our situation, conventional commodity scales were used. The mark "commodity weight" is entered in the column.

Columns 6 and 8 completed by the carrier.

Column 9 "Gross weight, tons" filled with an error of up to 1 kg. For each item of goods, the weight in tons is entered, then the total weight of the transported goods in tons is indicated.

Count "Number of rides" should contain information about the number of routes actually completed. If a lot of homogeneous goods are transported, it is permissible to put down the total number of flights in this column.

Columns reflecting the transfer of goods by the representative of the consignor, must contain data: on the number of the seal (in cases where the goods are sealed), on the number of places (in words), on the total mass of the goods with an error of up to 1 kg (in words).

Column "Handed over" filled in with data on the position, as well as the last name, first name, patronymic of the person shipping inventory items. The signature and seal indicate that all documents are filled out correctly and the goods are ready for transportation.

In the column "Accepted by the forwarding driver" the driver's data is indicated, his signature is also affixed. This confirms that the driver checked the seal impressions, the number of seats and accepted the goods for transportation. If the cargo is received directly by the authorized person of the consignee, this column shall contain the data of the authorized person, certified by signature, as well as the number and date of issue of the power of attorney.

Column "Transport services" includes a list of cargo transportation services (packaging, labeling, tarpaulin) with a mandatory list and number of services.

The TTN section “Loading and unloading operations”, is filled in by a representative of Dry Mixes LLC - the consignor

Column 11 "Executor" contains information about who specifically performed the loading (carrier on their own, representatives of the shipper or a third-party organization).

Column 14 "Method"- information about the method of loading: automated (using loaders), manual, bulk or bulk.

Box 13 reflects data on what machinery or equipment was used in a particular method of loading.

In columns 16 and 17 the time (hours and minutes) of the arrival of the car for loading and departure after the completion of loading operations is set.

Box 18 includes information about additional types of work. Arrival for loading is determined by the time the waybill is presented to the person responsible for the release of goods and materials. Departure time - from the moment of affixing signatures on the acceptance of goods for transportation in the consignment note.

Column 19 "Signature of the responsible person" filled in by a representative of the consignor (Dry Mixes LLC).

Delivery of goods to the consignee (Stroitel LLC)

Upon arrival at the destination, the driver hands over to the representative of the consignee all three copies of waybills. The consignee starts filling out the section "Loading and unloading operations".

Filling in the TTN section "Unloading"

Column 11 "Executor"- the direct executor of unloading operations is indicated (the consignee himself, an involved third-party organization).

Column 12 "Additional operations"- all actions beyond unloading associated with the receipt of goods (weighing, recalculation) are listed.

Column 13 "Devices and mechanisms"- the mechanisms and equipment with which the unloading was carried out are indicated.

Column 14 "Method of unloading"- list of unloading methods. It can be done partly by hand, partly by mechanization.

Columns 16.17 "Time of arrival", "Time of departure". It is determined in the same way as when loading. As soon as the driver has presented the waybill and three copies of the bill of lading to the consignee, they indicate the time of arrival of the transport. The time of departure is determined by the end of unloading operations and the transfer of the remaining copies of invoices to the driver. The line "Transportation services" contains a list of services provided by the forwarding driver during the transportation of goods.

Column 18 "Additional operations". This column includes a list of additional operations required to carry out the unloading process.

Column 19 "Signature of the responsible person". This column contains the signature of the person who accepts the goods. With his signature, the representative of the consignee confirms the correctness of filling in the bill of lading and the conformity of the actually received goods with the quantity and weight of the goods specified in the waybill. Lines containing data on the acceptance and transfer of goods must contain information about the numbers of seals, if the goods were sealed. The total weight of the goods and the number of pieces are also indicated. In addition, if the goods are heterogeneous (several items of different types were delivered), the weight is indicated for each item with an error of up to 1 kg (in numbers and in words).

String "Accepted" filled in by the representative of the consignee indicating the surname and initials, as well as the position. The data is certified by the signature and stamp of the organization.

The line "Passed" filled in with similar data of the forwarding driver.

Filling in the bill of lading by a motor transport organization - a cargo carrier (Gruzovik LLC)

Upon arrival, the driver hands over the remaining two copies of the TTN in his hands. Both copies must be filled in with the relevant data and must have the signatures and seals of the officials responsible for the loading and unloading of goods. In our case, these are Dry Mixes LLC and Stroitel LLC.

In the transport part of the consignment note, the carrier fills in the following lines: "Customer code", "Route number", "Garage numbers of trailers".

Column "Type of transportation" includes a breakdown of information about the type of payment (hourly transportation, piecework, payment for one trip). It also includes data on whether the team was transported or by additional cargo, whether the check-in was carried out at the station (railway, for example).

Section "Information about cargoes" it is filled in parts of columns 6 and 8. Data on the code of the cargo and its class are entered in them. filling section "Other information" begins with column 20-24. These columns contain information about the delivery of goods using various types of roads (highway, dirt road, virgin lands).

Column 25 contains the goods forwarding code. Columns 26, 27 may contain either codes for the services provided for cargo transportation, or amounts. Separately, the amounts receivable by the transport organization Gruzovik LLC and the amount receivable by the forwarding driver are indicated.

Boxes 29 and 30 contain information about the territorial coefficients necessary for calculating wages for the driver. Also, the coefficient of class is indicated here according to the Unified Tariffing Guide. Sections "Cost Calculation" And "Taxi" used by accountants or HR managers to calculate and accrue the cost of delivery services and wages to the forwarding driver for the work done. It seems that filling out a bill of lading is backbreaking work. This document is filled out at once by several organizations.

The main thing when filling out is to observe clarity, attentiveness and relative literacy. Then there will be no problems with filling out and using this document.

The consignment note (CTH) is the most important document that certifies the movement of goods and cargo carried out with the help of a transport company. At present, all movement of goods and cargo by road transport must be carried out only accompanied by an invoice drawn up on a form approved by the State Statistics Committee of the Russian Federation.

Sample of filling out a bill of lading

The bill of lading form (form 1-t) consists of two parts - commodity and transport. The commodity part is drawn up by the seller of the goods (consignor). It demonstrates the relationship between the seller and the buyer of the goods, and in addition, it is the basis for writing off or posting material assets. The transport part is drawn up by the sender and the carrier of the cargo and reflects the accounting of the work of the transport enterprise, as well as the relationship between these companies (or divisions).

It should be noted that Form 1-T is issued separately for each batch of goods and for each trip of the vehicle. At the same time, all details are indicated and all necessary signatures are collected. If there is a centralized export of goods from large railway, sea, river or air terminals, then the registration of the TTN is carried out with the participation of employees of these organizations. At the same time, if several consignments of goods intended for different recipients are exported on one vehicle, then for each consignment for each individual consignee, its own invoice is drawn up.

The bill of lading is drawn up in four copies, one for the sender and the recipient of the cargo; two remain with the carrier. Further, one copy is used to pay for cargo transportation services, and another one is the basis for accounting for the operation of the vehicle and for remunerating the driver.

In a situation where it is not possible to describe all the available cargo in the document, then a special inventory of goods (consignment note) should be attached, indicating that without an appropriate inventory, this waybill is invalid. In the future, the consignment note will serve as the basis for writing off valuables, as well as for all kinds of their accounting. In addition to the TTN, all transportation of goods must be provided with a waybill.

If the company independently carries out the transportation of goods on its own or rented vehicles, then the waybill must still be issued in each case of such transportation.