The waybill has a unified form TORG-12, approved by Goskomstat No. 132 of 25.12.98. The primary accounting document is drawn up in two copies for the sale of inventory items. If the cargo is transported to the buyer by a third-party organization, then a consignment note of form No. 1-T, approved by Goskomstat No. 78 of 28.11.97, is issued. All documents must be correctly completed and signed.
It is necessary
- - invoice form;
- - a pen;
- - printing.
Instructions
Step 1
In the TORG-12 consignment note, indicate the full name of your organization and all the details of the buyer of inventory items, the full name of the goods sold, the quantity expressed in pieces, kilograms or liters.
Step 2
Put the date on which the document was drawn up. On the appropriate line, the buyer must put the date of receipt and his signature. The date of drawing up the invoice and the date of receipt of the goods from the warehouse must completely coincide.
Step 3
The TORG-12 consignment note must be signed by administrative officials, the chief accountant of the enterprise, the storekeeper who releases the goods and the signature of the buyer who has accepted and examined the goods. It is also necessary to put a square seal at the top of the document with the name of your organization and at the bottom of the document with the official seal of your organization.
Step 4
One copy of the TORG-12 consignment note remains with the seller, the second - with the buyer.
Step 5
When drawing up a consignment note, if you release the goods to the consignee using the services of a third-party transport organization, indicate the full name of your organization and the address of the consignee. Indicate the full name of the goods, supply the quantity in pieces, kilograms or liters.
Step 6
The document must be signed by the head of the company, accountant and storekeeper. Instead of the buyer, the consignment note is signed by a representative of the transport company. The buyer of the goods must sign and date after receiving the inventory.
Step 7
If the product is received by a notarized person and signs his / her signature, then it is necessary to indicate the number of the power of attorney and the date of its issue.
Step 8
All data on the invoice must correspond to the completed invoice with the indicated VAT amount. Organizations that accept a simplified taxation scheme and are exempt from paying value added tax need not complete columns 13 and 15.
