The waybill, or form TORG-12, is one of the most common primary documents. Such a document is used by almost any company that carries out trading operations, be it a large supplier or a small online store.
The main purpose of a waybill is to document the sale of goods to a third party. Its form, which received the abbreviated name TORG-12, was approved by Decree No. 132 of the State Statistics Committee of Russia dated December 25, 1998. According to the instructions of the Ministry of Finance of Russia, the consignment note is drawn up in two copies, one of which remains with the supplier, i.e. the seller of the goods, and the second - from the recipient. On the basis of the TORG-12 form, the seller writes off the shipped goods, and the buyer carries out its posting. This primary document has a strictly defined structure and must contain all the necessary details. In the header of the consignment note, information about the consignor, consignee, supplier and payer is indicated: name in accordance with the constituent documents, postal address, and there may also be a note that the organization is a structural unit. In addition, the date and number of the preparation of the document must be indicated. The following is a table that contains information about the name of the product, its quantity and cost. Both copies of the TORG-12 form must be certified with the seals of the organizations and signed by the officials responsible for this business transaction. Often there are disputes over which document the supplier should draw up when shipping the goods: TORG-12 or a consignment note (form T-1). The latter, in contrast to the waybill, contains a section on the transport by which the carriage is carried out and on the cost of this service. In practice, sellers of goods during shipment usually draw up a TORG-12 form, but this is not always correct. It is assumed that in the case of individual settlements for delivery services, the supplier must draw up a consignment note. For example, when a third-party trucking company is involved or the recipient pays for delivery separately from the cost of the goods. Otherwise, the buying organization may have difficulties in calculating income tax.
