TTN - what is it?
All commodity values that one party sells, and the other buys and takes away, are required to be under certain accounting. To account for the material values are used various one of the varieties of which is the waybill (TTP).
TTN is an official paper which is written out in all cases when the seller transfers the available commodity values to the buyer. In this case, whether he himself bought, or the intermediary carrying the goods, takes the purchase along with this invoice. And this important document is stored for five years.
This official paper is always presented in four copies. TTN is, as we have said, taking into account the values, but also the services that were associated with the carriage of the acquisition. Therefore, such an invoice is needed in several duplicates:
- Oneof them stays where values are acquired and sent. That is, the seller.
- The secondpaper is needed to those who accept the goods in question.
- Third- added to the bill for delivery directly to the most ordered.
- Fourthstays with the company delivering the valuables. This paper takes into account the service provided. And the driver who delivered the goods will receive money due to him for the work done.
This four-time accounting provides control over the entire process of purchase-delivery. And along the way, the police may ask to show all the papers confirming the legality of transporting commodity values. In this case, as well as at any other stage of the inspection, it is sufficient to submit the waybill.
Who and what is it for?
Of course, it would be possible not to complicate life by filling in some papers. But TTN is also a guarantee. Without such official confirmation, it would be difficult for the tax authorities to verify whether all tax deductions of the main participants in the transaction are fair. Also, in the future, there should be no disagreement with the tax over tax deductions if the acquirer claims them. And here, as they say, the fact is obvious:
- how many goods are sold;
- the amount of the resulting goods;
- the rationale of how much the driver salary per month:
- How many transportation services have the transportation organization provided for the tax period?
And, of course, the acquirer himself needs such paper to make sure that the operation and the displayed figures are accurate and, if necessary, to make claims about the compliance of the purchased and eventually delivered. You never know what was lost on the road! And against written in paper, and even signed, you can not argue.
Fill in the image and likeness
All official papers are filled out and processed according to existing rules. And TTN is a document of a strictly defined pattern. It is a description in two parts:
- First- This is all information about the purchased product, its main characteristics, parameters, volumes and quantities. This section also provides information about counterparties and lists all those who are related to commodity values and their transportation.
- The secondthe part provides information on where and in what ways the cargo will be transferred. And also about what means will deliver it.
The first part, of course, is filled by the seller. He knows what he sold and in what quantity. And all the data necessarily reflects in the document - TTN, in the sample fill, of course.And the second part is the concern of the shipping company. With the document under review, they guarantee where they are being taken, how they are being taken, and by what means. Therefore, in the case of various errors or omissions, it will then be for what and with whom to ask.
TTN make out under strict regulations depending on the type of product. It may contain a different number of necessary items to provide all the information. Alcohol, petroleum products, grain, timber, transportation between states - everything has its own specifics and its own requirements for the consignment note.
Even before someone will go for the goods, inform the seller about this. He prepares TTN for shipping in advance. What can I write in advance? Almost everything that relates to the first part of this official paper. Plus, they indicate who is responsible for the shipment of goods, as the name of the driver, who will receive and carry this baggage, the number of his car. As a rule, the price list is applied to the purchased cargo. In a word, all the information has already been prepared and entered in advance. This reduces the time of shipment of goods.
And upon receipt such data as weight, volume of shipped and sold will be entered.The driver or the freight forwarder controls everything so that he is not guilty and makes information about his upcoming services in an official document.
The responsible person is responsible for everything. He signs all the invoice forms. Shipping consignments seals the document. The driver or forwarder who accepted the purchase is also signed. Of course, they first compare what is written and what is in reality. Because they are now responsible for the values entrusted to them.
When is paper not needed?
An example of filling out a consignment note is document form No. 1-T. But sometimes this invoice is not needed, because the seller did not discuss the delivery details with the buyer. On the one hand, less hassle. And on the other hand, the fiscal authorities may have questions. The next check can in no way confirm the fact of how the values were delivered, to what extent, by whom they were brought, whether in quantities, as was said in words, and much more, which is interesting for the tax service. And then how to get a tax deduction, if nothing official confirms the fact of purchase and delivery?
In short, there may be nuances.And in order to solve the problem without complaining to each other afterwards, it is possible to agree in advance in writing whether the consignment note is necessary or not, as the law in some cases does not provide for the mandatory application of the document in question. But still, there are things that protect us - documents that we have the right to refer to if a dispute arose.
You can do without TTN and in another way.
The person sending the goods can add additional information to the form of official paper No. 1-T. And a separate column - for tax accounting. That's when these verifiers and questions will not arise. In this embodiment, you can avoid creating another document on the cargo - the form TORG-12. But still, in this case, it is worthwhile to stipulate in advance whether consignment notes are necessary, or to manage to refine the 1-T form.
However, in some cases, the fiscal authority requires two documents at once - 1-T and Torg-12. This is justified by the fact that the acquirer himself acts as a cargo transfer operator. Or the fact that he attracted a third-party baggage handling organization. There are moments with which the parties to the transaction cannot agree and dream of the appearance of a single document common to all situations.However, it is necessary to follow the letter of the law that is today.
And this is something new!
Some are wondering: maybe something has changed in 2017? Perhaps a sample of an important document on the accounting of transportation of valuables is now different? TTN of the new model has actually been adopted for a long time and has not changed since 2011. It indicates:
- Who sent the cargo, and who is going to take it.
- What exactly is the baggage item description.
- What kind of official paper follow the load.
- The day and the hour when the goods were shipped, when they accepted it.
- What are the features and conditions of transportation (especially for the timing and temperature conditions during transshipment for a certain group of goods).
- What machine is thrown and how it is equipped.
This is not a complete list of everything that needs to be reported to the consignment note, which is important if there are any likely disagreements and disputes between the parties to the transaction, as well as the requirements of the tax authorities.
One buys, the other sells
Accounting for invoices is also unthinkable in the case of transit of freight. That is, first, the trading company acquires something from those who sell.Throws goods to your warehouse. And then it acts as a seller and makes deals with the final buyer. Such intermediary schemes between the manufacturer-seller and the end user are also under the controlling eye of the fiscal authority.
In the case of transit of freight traffic, the trading company is firstly referred to in TTP as the “payer”. And whom to designate as a “shipper” depends on who was given the rights to possession of commodity values. Whoever receives the luggage directly from the warehouse, now for final transfer to the purchaser, is the consignee. If the buyer himself accepts his goods, he is entered as the consignee.
Automation to help
Of course, the bill of lading (consignment note) must be properly composed. And there is a program to help, known as 1 C. The automatic system does half the work for a person. And if there is no such program? Then suit and office. A system administrator in an enterprise can help with this, although it’s not difficult to do it yourself.
Enough on the PC to save the workpiece in the form of an electronic format - the waybill. You don’t have to do anything yourself.There are many resources from which it is easy to download a ready-made form. However, not every file is suitable. If it is with a pdf extension, then it will not be possible to fill it in electronic form. But if you have an editor for files of this type - no problem. It is worth noting that not everyone has such an editor. Formats doc, docx, odt will also bring you a lot of trouble. There is a significant drawback in them - they are limited in the possibilities of auto-counting.
The most loyal in all respects for work - type excl and its variations. They were specially created for tabular versions, everything in them works clearly and everything is provided for. Just do not be mistaken in the correctness of the downloaded invoice form. See that it is not the old model and comply with the decision of the State Statistics Committee of the Russian Federation
There is a difference
Some people are interested to know: what is the difference between a bill of lading for a product and just a bill of lading for a product? Do you need two documents at once or just one?
It is important to understand what these official papers are. For example, TN takes into account the accounting, the financial issue of sale. Both the parties to the contract and the tax party are satisfied, everything is under control and with a guarantee.
And if a third party is also wedged in - on the transport of freight traffic, then it is impossible to do without a consignment note. This is taking into account the transport, and not just the purchase and sale. The triple relationship is what TTN fixes.
Thus, TN and TTN are different official papers. ТН make out anyway when the transaction of purchase and sale is made. A TTN occurs when this baggage needs to be transported somewhere. But such an invoice does not reflect the fact of the transfer of wealth from one owner to another. It turns out that when transferring a purchased product from one place to another, both documents must be filled out. Not everyone is satisfied, but otherwise it is not yet possible. Until they create a single document for special cases.