Legal topics are very complex, but in this article we will try to answer the question “Does Bargaining 12 need a stamp 2021?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.
The unified form TORG-12 also provides for the affixing of seals of the parties to the delivery. At the same time, the seal is not a mandatory requisite of the primary document (Article 9 of Law No. 402-FZ), therefore organizations that have officially abandoned the seal may not certify the invoice with it (see also letter of the Ministry of Finance of Russia dated 06.08.2021 No. 03-01 -10/45390).
When using unified forms of documentation, the consignment note is drawn up according to the TORG-12 form. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can visit our website.
Electronic consignment note TORG-12
For the electronic consignment note, a format has been approved for transmission via TKS ( from July 1, 2021 - Federal Tax Service order dated November 30, 2021 No. ММВ-7-10 / [email protected] ), which allows not only to establish an electronic exchange of invoices with counterparties, but also to submit invoices in electronic form at the request of tax authorities.
three from the seller’s side: (manager, accountant, responsible for shipment). In some large organizations, one person signs the delivery note upon shipment. Usually this is a certain “operator” who, based on information received from the accounting department and warehouse, generates a document and signs it with his signature. This procedure must be enshrined either in an order, or in a power of attorney, or in the job descriptions of the “operator”;
Rules for registration of auction 12 law
A consignment note is a unified document that regulates the sale of inventory items to third parties. Therefore, it must contain information about the name of the product, quantity, selling price, as well as the total cost and value added tax.
Drawing up a delivery note
Accounting and tax accounting in any organization cannot be imagined without taking into account primary documents. One of them is a consignment note in the form TORG-12. It is a primary document drawn up when any product or goods are released to customers.
Summary of the article Consignment note A consignment note is a primary accounting document used to formalize the transfer of ownership through sale, release of goods or other material assets from the seller to the buyer. The invoice indicates the name of the type of goods, its price, quantity and total cost, as well as the amount of VAT. In addition, the delivery note must contain the details of the transferring and receiving parties, handwritten signatures of authorized persons, and the seal of the organization. The invoice form is contained in the album of unified forms of primary accounting documentation called the TORG form. It is compiled in two copies, one of which remains with the supplier organization and is the basis for writing off inventory items.
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TTN, as a rule, is used when there are few items of cargo or when transporting alcoholic beverages. The consignment note further - TN confirms the conclusion of a transportation contract between the customer of the cargo transportation and the contractor, the form is regulated by the resolution.
Registration of a consignment note: legislative gaps and contradictions
The conclusion of the contract is confirmed by the waybill drawn up by the shipper unless otherwise provided by the contract. This document is necessary for you, the taxpayer and the consignee, as well as the transport company. The legislation provides for at least 3 copies of the waybill or 4 copies of the consignment note, one original for each participant in the cargo transportation, and 2 copies for the carrier, depending on which document the company uses.
Articles for an accountant Who needs a waybill and what are the consequences of not having one? For so many years, taxpayers have been arguing with the tax authorities regarding the rights to deduct VAT and reduce the tax base for income tax, when the purchase of goods is registered with a TORG waybill, and the waybill is Form 1 -T buyer does not have. If, among other things, the taxpayer sees in the request for documents a request to provide invoices, there is no need to be alarmed. We need to act. Namely, to raise the agreement with the supplier and check the correctness of filling out the invoice in the TORG form, because these actions, ultimately, will not allow the tax authorities to charge additional VAT and income tax. So, what is TTN? A consignment note is a unified document. Its form is approved by the Resolution of the State Statistics Committee of the Russian Federation dated there. The procedure for applying and filling out the consignment note is also described.
The responsible manager or accountant will check every line in the document in order to promptly notice an error or incorrect information. Is a stamp required on the 2-NDFL certificate - is it mandatory or not? Forms of invoices for payment are not included in the list of primary documents, since they do not reflect a fait accompli of the economic life of the enterprise, and therefore the composition of the invoice information is not rigid.
Rules for filling out the bill of lading 2021
The buyer's representative picks up the goods by proxy. This raises the question: Tambov The invoice for the shipment of goods must contain both the seal of the seller and the seal of the buyer. In addition, the seal of the recipient is a mandatory requisite in the form of the invoice, approved by the Decree of the State Statistics Committee of Russia dated December 25.
Law 402-FZ. This article establishes that every fact of economic life (including the shipment of goods) is subject to registration with a primary accounting document. By virtue of Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents are approved by the head of the economic entity upon the recommendation of the official charged with maintaining accounting records. Thus, from 01/01/2021, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use *(1).
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Receipt of goods by proxy
The power of attorney form M-2, M-2a gives a specific right, namely the receipt of inventory items, accordingly the right to sign only in the Cargo column accepted
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the right to sign in the Cargo
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To pay personal taxes, citizens no longer have to fill out a payment order inside and out. Accordingly, the signature of the sole executive body should be regarded as an expression of the will of the legal entity, even in the absence of a seal.
Is it necessary to stamp the IP on the invoice?
- Tax - she does not maintain her own register of stamps, but upon request the individual entrepreneur can record the necessary data;
- OVD (in Belarus and Kazakhstan it is necessary to register a seal, individual entrepreneurs in the Russian Federation can do this at their own request);
- Chamber of Commerce and Industry;
- Manufacturer's register (many companies conduct this automatically).
Is it necessary to print IP on the waybill, simple form?
Thus, for the validity of the concluded transaction, as well as the documents drawn up as part of its implementation, only the signature of the person is sufficient. The presence of a seal on these documents is allowed if only the parties to the transaction (agreement) have reached an independent agreement on this.
Representatives of banks report that the signature of the general director on any documents is sufficient for them if the company refuses the seal. It's risky to do this for now. After all, the rules for filling out work books still say that the entry on the title page and records of dismissal must be certified with a seal. Now printing on documents is the right of the company. Previously, LLCs and JSCs were required to have a round seal containing the full company name in Russian and an indication of the location of the company.
Also, the signature of an accountant, chief or senior is not required. The TTN must contain all these signatures - in the product section. It does not include information about the payer - name, address, bank details - unlike the TTN.
Do you need a stamp on the waybill in 2021?
Since this year, new Rules for freight transport by road have been in force on the territory of the Russian Federation, which were approved by the Decree of the Government of the Russian Federation from Important. This information is not indicated in the TTN. The document will come into force seven days after publication, but at the time this issue of the newspaper was signed for publication, the commented resolution had not been published. Primary documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.
OJSC Avtotrans, after indicating in the TTN the data necessary for calculating transport services (distance to the consignee, cost of services, time for loading and unloading, etc.), sends the transport customer a third copy of the TTN and an invoice for payment for transportation services.
Officials refer to laws on joint stock companies. And about limited liability companies (LLC). From which it follows that the company’s use of the seal is a right. Not an obligation. And information about the presence of a seal must be contained in the company’s charter.
How to refuse the organization's seal?
Both goods and waybills are the primary documents for recording the movement of goods. The forms of invoices TORG-12 and 1-T are contained in the albums of unified forms of primary accounting documentation (Resolutions of the State Statistics Committee of Russia dated December 25, 1998 No. 132, dated November 28, 1997 No. 78).
Irina Poyarkova answers,
expert The instructions for filling out the consignment note in the TORG-12 form do not say whose signature and seal should be the supplier or the shipper. The decision of the Twentieth Arbitration Court of Appeal dated 02/11/2021 N 20AP-84/13 states that the consignor and the consignee have the right to sign the consignment note in accordance with the contents of the TORG-12 form.
Systematization of accounting
Correct execution of the consignment note is important for both the sender and the recipient of the cargo, since the consignment note is a document confirming the fulfillment by the shipper of his obligations to the consignee in accordance with the agreement concluded between them.
Separate rules for filling out the consignment note are regulated by the provisions of the Rules. In particular, paragraph 68 of the Rules states that when submitting a vehicle for unloading, the consignee notes in the waybill in the presence of the carrier (driver) the actual date and time of submission of the vehicle for unloading, as well as the condition of the cargo, containers, packaging, markings and sealing, cargo weight and number of cargo pieces.
What kind of stamp can be placed on invoices?
Many organizations, in addition to the main seal, also use additional ones in their work. They may be identical to the main one, or may contain various inscriptions indicating the type of structural unit, “Accounting”, “Warehouse”, “Secretariat”, “Branch”) or the type of documents that are stamped (“For financial documents” “For accounts”, “For information”, “For contracts”, etc.). This is especially convenient when you urgently need to put a stamp, but there is no access to the main seal. However, counterparties are often suspicious of such seals and sometimes even ask to replace the document. Sometimes the tax authorities and the Resolution of the Federal Antimonopoly Service of the North-West District of October 13, 2021 No. A21-8887/2021 cling to special seals. Let's find out whether such claims are legitimate.
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What is put on the invoice stamp or seal or can I put nothing on it?
Also, in accordance with paragraph 2 of Article 9 of Law No. 402-FZ, the primary document is signed by the persons who completed the transaction and are responsible for the correctness of its execution. If the shipment in accordance with the contract is carried out by the shipper, therefore, it is the signature of his employees that must be in TORG-12. The shipper's seal confirms the authenticity of the signatures of these persons.
The “Consignee” line is intended to provide the same information about the consignee, who, depending on the situation, may be your buyer or again your legal entity (for example, when moving cargo between separate divisions) or you as an individual entrepreneur.
The procedure for drawing up a TTN, the rules for signing and stamping it
Shipper and seller may differ . For example, the seller of a product is located in one city, and the cargo itself is stored in a warehouse in another city. It turns out that the shipper listed in the invoice will be the company that manages the warehouse. It is the employee of this organization who should be responsible for completing the 1-T form.
There is one important aspect in the case when the delivery of goods is carried out by a transport company: if the ownership of the cargo at the time of transfer does not pass to the transport organization, then the responsibility for drawing up the invoice will lie with the shipper.
Filling out the TTN: rules in 2021
If you have a certificate for the production of denatured ethyl alcohol and if you sell ethyl alcohol to a buyer with a certificate for the production of non-alcohol-containing products, the excise tax is not indicated in the TTN (Clause 9 of Article 198 of the Tax Code of the Russian Federation).
Filling out the title part of the TTN
According to clauses 6, 7, part 2, art. 9 of the Law of December 6, 2021 No. 402-FZ “On Accounting”, clause 58 of GOST R 7.0.8-2021, as well as letters of the Ministry of Finance of Russia dated December 8, 2021 No. 03-03-06/1/81951, dated April 13. 2021 No. 03-03-06/20808 facsimile signatures in primary documents are not allowed. All employees are required to put their signatures in their own hand, and a transcript of the signature with surname, initials and position is also indicated.
When using unified forms of documentation, the consignment note is drawn up according to the TORG-12 form. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can visit our website.
The formation of an electronic version is similar to a paper one , the only difference is that the electronic technical specification is created in one copy. It consists of two files: the first file is compiled by the seller, the second - on the buyer’s side, when sending the document.
