One of the most famous sales documents is the waybill. Not a single purchase and sale of goods is complete without this paper, which gives the right to reflect the trade transaction in accounting. Filling out the invoice (aka TORG-12 form) is not difficult, but any mistake can cost you serious problems with the tax authorities.
It is necessary
form TORG-12, information about goods, details of counterparties, details of the bill of lading
Instructions
Step 1
Fill out the header of the TORG-12 form by entering the data specified in the form itself, namely: name, address, telephone, fax and bank details of the consignor, consignee, supplier and payer. It usually happens that the shipper and the supplier are one person, and the consignee and the payer are also one person, but different. Codes for OKUD, OKPO and OKDP are indicated on the side.
Step 2
Also, the number and date of the bill of lading must be entered in the header.
Step 3
The most consignment note in the form of TORG-12 must also be assigned its own number and date.
Step 4
The main part of the TORG-12 form is a table, divided into two parts (on the main and reverse sides), in which information about the goods is entered: name, quantity, weight, packaging information, price excluding VAT and including VAT, and some others. Goods are signed for each item separately. The total amount is entered first on each page of the table separately, and then on the invoice.
Step 5
In addition to the figures in the table, its main points at the end of the back page are indicated in words. These are items such as the number of rows (i.e., product names) in the table, the total number of seats, total weight, and total cost. If the consignment note has attachments, their number is also indicated in this section of the form.
Step 6
Finally, a mandatory part of the consignment note are the positions and signatures of the persons who authorized and carried out the shipment. Signatures are affixed with the seal of the organization, and if the person receiving the goods by power of attorney does not have a seal with him, then instead of a print, information about the power of attorney is entered into the document. In addition to signatures, TORG-12 must necessarily contain their decoding in the form of “first initials, then surname” (this is the order that is important!).
