In this article we will look at what documents are needed to transport cargo or goods by road. It is necessary to find out in advance what kind of papers will be required on the way or at the destination, prepare them and give them to the driver who will handle the transportation. It is recommended to fill out everything correctly, because the carrier must have a package of accompanying certificates, certificates, TTN and others. Using it, inspectors will determine whether everything is in order and whether anything prohibited is being delivered. This is a whole procedure that is important to carry out in accordance with the rules of the organization and compliance with mandatory legislation. Let's look at everything in order.
General purpose papers
Many drivers are interested in what documents are needed to transport cargo, so that no problems arise in the event of an inspection with the competent authorities. The list of official papers is as follows:
- Driver's license for the right to drive a vehicle of the appropriate category.
- Waybill (Bill of Lading).
- An agreement between the sender, the recipient and the intermediary carrying out the transportation.
- Waybill.
All of the above documents are needed for the transportation of any types of goods, and cannot be replaced with other papers. It is worth noting some features of this documentation.
The invoice for the carriage of goods is one of the most important evidence that the driver will need to present during inspection. This document must be issued by the organization or person who is the sender. In this case, this paper must be officially approved by the appropriate seals. It must be made in four copies, one of which is received by the sender and the recipient, and two remain with the transport company. This document contains two important parts:
- Product section. This part indicates a complete description of the goods, which other documents for the carriage of goods do not provide.
- Transport section. This element should contain the most complete information about the route, the name of the sender and intermediary, as well as data about the driver and technical characteristics of the car.
Sample of filling out a consignment note. Product section (click on the image to enlarge)
Sample of filling out a consignment note. Transport section (click on the picture to enlarge)
In some cases, you can refuse the consignment note. Most often this happens when the buyer carries out transportation. Documents for the transportation of goods in this case do not require a specification form, since the entire process takes place between the two objects of the contract without intermediaries in the form of a transport company.
The contract must be signed. This is done by the driver or the forwarder accompanying the car. It is not necessary that this paper be original, as certified copies can be used. This confirms the legality of transportation. Instead of a contract, it is allowed to use a power of attorney if it also bears the appropriate seals of the organizations.
Basic list of documents for cargo transportation in Russia
The standard package of documents for cargo transportation that every cargo carrier must have is as follows:
- driver license;
- power of attorney for the right to drive a specific car (vehicle registration certificate);
- GTO coupon;
- OSAGO.
Also, depending on whether the driver of the car is not its owner, a copy of the employment contract concluded with the transport organization may be required. Otherwise it is not required. When transporting perishable goods, food products, the carrier must have a sanitary passport on hand.
The legislation of the Russian Federation provides for a package of documents that must accompany the transported cargo, it includes:
- waybill;
- TTN (consignment note);
- agreement on the performance of services between the sender of the goods and the transport company.
The waybill is provided to the cargo carrier directly by the logistics company itself before sending the cargo. One waybill is issued for each vehicle, and its validity is limited to 1 month. This paper contains all the required information about both the driver of the vehicle and the car.
The waybill is perhaps the most important piece of paper. The organization and execution of the TTN is carried out by the direct sender. The paper is divided into 2 parts: one section describes the features of transport, the second - the product.
The first records data about the carrier, transport and route. The second describes in detail key information about the product itself. Data on the price of the cargo, total weight, quantity are indicated, and the entire list of transported items is described in detail. If there is an additional product, it must also be indicated in the list. The TTN is filled out in 4 copies, each of which is intended for a specific party - the shipper, the recipient, the cargo carrier, and the latter is attached to the customer’s account.
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The last, no less important document that the driver must have is an agreement on the provision of a certain type of service. It is allowed to have a copy of the contract, which must be confirmed by the persons responsible for sending the goods. In certain situations, this paper is certified by a power of attorney using a seal for the transportation of goods by road. At the same time, only the recipient or the sender can write it out and provide it to the driver.
In most cases, completing these documents is sufficient. Depending on the type of cargo being transported and other features, other papers may be required.
Paperwork
The waybill must be issued by the company directly involved in transportation. This form must have certain elements, among which experts highlight:
- type of car and its license plate number;
- name of the organization that issued the document;
- information on the amount of fuel consumption;
- date of registration;
- cargo invoice number.
Sample of filling out a waybill (click on the picture to enlarge)
Sample of filling out a waybill (click on the picture to enlarge)
The waybill is issued together with a tear-off coupon - a special element that is issued by the customer of the cargo and certified by his own seals. This form is processed by the transport company, after which it, along with a check for the service provided, is sent to the person who ordered it.
The waybill form must be filled out by the appropriate persons, who are the medical officer of the organization, the dispatcher and the technical worker. It is important not only to correctly fill out the documents for transporting cargo, but also to give the driver the appropriate permission.
Additional Document Types
The question of what documents are needed to transport cargo is quite difficult to answer unequivocally. This is due to the fact that there are quite a lot of nuances in each specific case that should be taken into account. Without them, responsible persons may receive a fine for non-compliance with laws or have certain difficulties dealing with the competent authorities.
If necessary, the following documents must be prepared for transporting cargo by road:
- Agreement and document confirming the actual shipment of goods.
- Invoice for goods, if incomplete information about the transported cargo was indicated in the consignment note.
- Vehicle title and technical inspection.
- Document of compulsory insurance of the vehicle owner.
- An employment contract under which the driver works, if he is not the direct owner of the car (or a copy of this document).
- Sanitary passport if food products are transported.
- Certificate confirming the quality of the product.
- A book indicating the temperature of the refrigerator-refrigerator if perishable products are transported.
- Veterinary passport if animals are transported.
- A certificate issued for products containing alcohol if alcoholic beverages are transported.
What accompanying documents are needed to transport cargo is determined directly by the type of cargo. In each specific case, this may be an individual, unique package of papers, so it is very important to be extremely careful when receiving and filling them out.
What are shipping costs?
Transport costs represent the costs of an organization associated with the provision of services for the delivery of various goods: goods, materials, fixed assets.
Depending on the method of transportation, type of goods, as well as places of departure and destination, the list of documents justifying expenses may vary. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, a taxpayer can take into account expenses when calculating income tax if they have:
- documenting;
- economic justification.
Thus, in order to display transport costs as expenses when determining the tax base for income tax, it is important to have their real confirmation on paper.
Read about the peculiarities of tax accounting for transport expenses in the material “Transportation expenses when calculating income tax .
The most common type of transport service is the delivery of goods from the supplier to the buyer. The party who bears the costs themselves is determined by the terms of the sales contracts. Costs may be incurred:
- seller of goods;
- buyer.
In this case, transportation can be carried out by the following persons:
- by the seller himself;
- by the buyer using his own vehicle;
- a third party company with which either the seller or the buyer enters into an agreement.
Next, we will consider the features of documenting delivery costs carried out by the seller and buyer when transporting goods independently or with the involvement of an intermediary.
Read more about how the seller and buyer take into account transport costs in the Ready-made solution from ConsultantPlus. If you don't have legal access, a full access trial is available for free.
On the classification of transport costs for tax accounting purposes, see the material “Transportation costs - are they direct or indirect costs?” .
Special cases of transportation
In some cases, special documents are required for the transportation of goods by road. These include the following official papers:
- A certificate confirming the company’s right to transport large or dangerous goods.
- Certificate indicating the driver’s preparatory process for carrying out work transporting dangerous goods. In it, the total driving experience must exceed three years without interruption of this work activity. If the driver does not have the appropriate experience, the collected and executed documents for the transportation of goods are of no importance.
- A certificate confirming the safety and quality characteristics of cargo packaging.
- Special identification mark for dangerous goods.
- A certificate confirming the preparation of a vehicle for the carriage of dangerous goods.
- Pre-created route sheet with transportation permission period.
- Telephone numbers and addresses of all persons concerned with the transportation of these dangerous goods.
- A specially designed waybill, which indicates the hazard number of the cargo in accordance with UN standards.
The above documents for the carriage of goods by road are considered mandatory only under certain circumstances. In addition, such transportation still needs to be coordinated with the traffic police. The following cases that contribute to this should be highlighted: transportation of high-risk cargo; transportation in difficult road and climatic conditions; traveling in a convoy with more than 3 cars.
Documents for the transportation of cargo that has unusually large dimensions or weight are supplemented with special papers authorizing these actions. In this case, you will also have to pay a certain amount of money as a state fee.
Transportation of secret documents is carried out according to special rules. This is due to the fact that their design, reproduction, development and handling are much more difficult than with ordinary papers. Transportation of secret documents requires a strictly guarded vehicle and special storage conditions.
Delivery is organized by the buyer
If the seller does not deliver, the buyer has two options: self-pickup or using a third-party carrier. When picking up at your own expense, there is no contract of carriage, there is simply no one to conclude it with, and accordingly, there is no need to issue a waybill. The supplier will transfer the goods from the warehouse using the TORG-12 invoice. The buyer's driver will receive the valuables and deliver them to the buyer's warehouse. In this case, a waybill is sufficient to confirm the driver’s trip. Valuables are accepted for accounting using the TORG-12 consignment note. The fact that the purchased goods are transported by road does not mean that it is necessary to fill out a consignment note. When self-pickup, you do not need to issue a consignment note, and this was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 8835/10 of December 9, 2010. In the dispute, inspectors refused to deduct VAT on purchased valuables, since a transport invoice was not issued for the goods. For deduction, if you have a consignment note in the TORG-12 form, a transport invoice is not needed. Its mandatory presence is not provided for by the requirements for filling out TORG-12 (approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). The CTN is intended to account for the movement of inventory items and payments for their transportation by motor transport; it is a document defining the relationship for the carriage of goods, which also serves for settlements with organizations that own vehicles for the services they provide for the transport of goods. When the buyer does not act as a customer under the contract of carriage, CTNs are not needed. When the buyer engages a third-party carrier to deliver the goods, the relationship is governed by the contract of carriage. The customer in this case will be the buyer, therefore, it is he who will have to issue the delivery note. The seller will only draw up a consignment note in the TORG-12 form and transfer the cargo. Ownership of the goods passes at the moment of transfer of the goods, that is, at the supplier’s warehouse. The supplier in the contract of carriage no longer acts as a shipper. In this situation, the goods are transferred from the supplier’s warehouse to the carrier by the buyer who has received his goods, that is, in the contract of carriage the buyer is the shipper and consignee. It is he who makes up the TN. Summarize. In the case when a third-party carrier is involved (the supplier or buyer acts as the customer), a transport invoice is issued, since the legal relationship is regulated by the contract of carriage. Let us note that there is no need to sign a separate transportation agreement; the very fact of drawing up a bill of lading indicates the existence of an agreement (roughly speaking, the bill of lading acts as an agreement). When picking up the cargo at your own expense, a waybill is not drawn up (only if the buyer himself needs it for accounting). If the seller organizes delivery using his own transport, everything depends on the conditions of sale of the goods. When the buyer does not pay for delivery (the price is included in the price of the goods or is carried out free of charge), no contract of carriage arises. If delivery is paid separately, its cost is indicated separately in the documents, transportation is issued with a bill of lading.
Fines for violations of transportation rules
The Ministry of Transport has adopted another law that concerns road transportation. According to the bill, penalties for transportation without the appropriate accompanying papers will be increased. It is worth noting that both the drivers themselves and the company will be subject to fines. If the driver does not have a bill of lading, a work order, a cargo bill of lading and a work order, then the driver will be forced to pay up to 1,500 rubles, and as for officials, the amount will increase to 20,000 rubles. Transport companies, in turn, will pay a fine of up to 250 thousand rubles.
Transporting cargo without accompanying documents may result in a fine or deprivation of your driver's license. That is why it is very important to carefully fill out all the paperwork in each of the authorities that are responsible for this procedure.
