Correct filling of invoice 12 sample. Invoice from an individual entrepreneur without VAT: rules and sample

A goods invoice from an individual entrepreneur without VAT, a sample of which is available to every entrepreneur, is one of important documents filled out by an accountant. A bill of lading is inevitable when registering and as proof of sale, release or acceptance of goods and other material items from another company. To complete it, you need a special form, form TORG-12. Despite the statement of the form itself, certain rules Officials made no provision for filling them out. The resolution, along with a sample form, contains only recommendations for its design.

The instruction is limited only to the need to fill out the invoice in 2 copies:

1. The first is retained by the organization selling the product in order to have a motive for writing off the sold product.
2. A similar document is issued to a representative of the company with which the transaction was made as a basis for registering the received goods.

The form must be created on paper or in an electronic source. In the second case, the act must be confirmed electronic signature. The consignment note refers to the initial accounting documentation, which is necessary for both accounting and tax accounting:

1. Accounting. The law obliges to accompany every event economic activity filling out the original documents.
2. Tax accounting. A complex of generalized information on all initial acts, to which the invoice belongs. It determines the tax.

The main purpose of the invoice is to record all purchase and sale transactions of a product. On its basis, the level of taxes paid to the state is determined.

What should be on the invoice?

The following data must be recorded in the invoice:

• names of companies, recipient of goods, seller and supplier;
• basis: agreement or work order with details;
• document number and date of preparation;
• OKUD and OKPO codes of the selling company.

• name of the value or its code;
• number of product units;
• unit cost;
• other features.

At the bottom of the invoice, the positions of the persons conducting the transaction, their own signatures, sealed with the seals of the companies of the seller and the payer must be indicated. A sample invoice without VAT for individual entrepreneurs can be obtained from the tax office. Despite the actual freedom to choose the form of the document, it is better to use a special form of the TORG-12 form.

In any situation, it must be endorsed by the head of the company. Individual entrepreneur does not have to keep accounts, but in reality he also uses invoices to control income and expenses, with priority given to the established form. A delivery note from an individual entrepreneur without VAT, sample 1 is given below, is an accompanying document of goods sold or received.

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Entries in the invoice

There is no order for filling out all the lines and columns of the invoice regulatory document, so the rules are determined by actual circumstances. The supplier of valuables fills in all the fields in the invoice.

Due to the lack of explanation of documentation, entrepreneurs often have many questions on this topic. For reliability, it is better to always have a sample of filling out the document with you. All data is recorded in order from top to bottom:

1. Filling in information about the company - the seller (sometimes the sender of the goods and the supplier may indicate the same organization) and the company - the recipient of the goods. Indicate the name, TIN, postal address with zip code, telephone and fax numbers, current account and name of the bank, BIC and correspondent account. The actual address is indicated from where the value is sold. If this happens in structural unit, then the address of the sender of the goods and the supplier will be different, even if the name is identical.
2. Then entries are made in the “Base” field. Either “Agreement”, “Delivery Agreement” or “Order” is indicated here. On the right is the document number and the date of the transaction.
3. Next, fill out the right numbered column. The following information is recorded here: form according to OKUD, code according to OKPO, activity code of the recipient of the goods according to OKDP, data of the consignment note that approved the transportation of value. The final field indicates the type of transaction - sale.
4. Afterwards, the title of the act is drawn up, the number of which is determined on the basis of internal document flow.
5. Filling out the main part consists of making entries in all fields according to the headings.
6. It is important to pay attention to column 13 if you are filling out a delivery note for an individual entrepreneur without VAT. This column indicates the VAT rate corresponding to the shipment. When carrying out transactions not subject to VAT or special regimes, an entry “without VAT” is made in this column. When carrying out actions taxed at a preferential rate, the entry is “0%”. In other cases, the rate is 18%.
7. You must indicate the number of applications, if any, in the corresponding line.
8. Next, the last columns are filled in. The left indicates the number of sheets in all applications, if any. Their absence can be indicated by a “no” mark or a dash. The value of the “Total amount issued” column is similar to the value of the “Total by invoice” field. Positions and signatures are indicated on the left. The right column is intended to record information about the presence of a power of attorney for the recipient of the value. Both columns are certified with company seals and identical dates of receipt and acceptance of the value are indicated.

The reporting act must be kept in the company archives for at least 5 years.

An example of filling should be studied before drawing up the document. Particular attention must be paid to filling out column 13. Indicating erroneous information in it may serve as a reason for non-recognition of expenses incurred. If there are errors, you need to ask to re-issue the document, indicating real information in it.

The goods can be received by an authorized person by providing a power of attorney form M-2, M-2a, executed in the prescribed manner, with the obligatory presentation of an identification document (passport).

Filling out TORG-12 by proxy.

If the goods are received by proxy, the following three fields must be filled in:

• 
  By power of attorney No. _- indicate the number and date of issue of the power of attorney. If the power of attorney is without a number, then indicate b/n and the date of its issue.
• 
  issued by _- the name of the organization that issued the power of attorney is indicated (for example, LLC "Buyer", forwarder A.V. Ivanov).
• 
  Next in the column Accepted the cargo- the position, signature and full name of the person to whom the power of attorney was issued is indicated.

A power of attorney form M-2, M-2a gives a specific right, namely to receive inventory items, accordingly the right to sign only in the column Accepted the cargo. Rights to sign in the box The consignee received the cargo This power of attorney does not give.

Rules for filling out and issuing a power of attorney

A power of attorney to receive the goods is issued official enterprises, organizations and institutions and must contain the following mandatory details (or issued on a form standard form M-2):

• 
  organization data (name, legal address, TIN);
• 
  Full name, passport details, place of residence of the representative;
• 
  signature of the manager or other person authorized to do so by the constituent documents;
• 
  seal of a legal entity;
• 
  date of execution of the power of attorney;

Powers of attorney are signed by the director and chief accountant of the enterprise or persons authorized by them. The right to sign a power of attorney by persons authorized to do so by the management and the chief (senior) accountant of an enterprise, organization, institution is formalized by order.
Powers of attorney are issued to receive goods released by the supplier according to a work order, invoice, contract, order, agreement or other document replacing them.
In cases where the authorized person must receive the required goods in one place (from one warehouse), but according to several orders, invoices and other documents replacing them, he may be issued one power of attorney indicating the numbers and dates of issue of all orders, invoices and others similar documents
The release of goods under a power of attorney that is completely or partially unfilled, and under a power of attorney without a sample signature of the person in whose name it is issued, is not permitted.
The validity period of the power of attorney is established depending on the possibility of receiving and exporting the relevant valuables according to the order, invoice, invoice or other document replacing them, on the basis of which the power of attorney was issued, but, as a rule, for no more than 15 days.
Powers of attorney to receive goods, payments for which are made in the order of scheduled payments, may be issued for the entire calendar month.
If an authorized person is deprived of the right to receive valuables under powers of attorney issued to him, the validity of which has not yet expired, the powers of attorney are taken away from such person, and the recipient of the goods immediately notifies the supplier of the cancellation of the relevant powers of attorney. From the moment of receipt of such notice, the release of valuables under the revoked power of attorney is terminated. In these cases, the supplier is responsible for the release of valuables under canceled powers of attorney.
Powers of attorney, regardless of their validity period, remain with the supplier upon the first release of inventory items. It should be borne in mind that the list of commodity-material assets to be received, provided for back side power of attorney, filled out in cases where the vacation document (agreement, etc.) indicated on front side, the names and quantities of valuables to be received are not given. If the specified documents contain the names and quantities of inventory items to be received, the list of assets on the reverse side of the power of attorney is crossed out.
Filling out the power of attorney line by line:

• 
  Organization – the name must be indicated.
• 
  Date of issue of the power of attorney - Necessarily.
• 
  The power of attorney is valid – be sure to indicate the date.
• 
  Consumer's name and address – it is necessary to indicate the form of ownership, name and address.
• 
  Payer's name and address – write “he” or indicate everything from the previous paragraph.
• 
  Account No. ____ in___ - indication of the bank account number and bank name is desirable, but not required.
• 
  Power of attorney issued – required position, full name.
• 
  Passport – necessarily series, number, who issued it, date of issue.
• 
  To receive from – is written Sadtorg LLC, DISTORTION OF THE NAME OF THE ORGANIZATION IS NOT ALLOWED, IT IS NOT ALLOWED TO INDICATE SadTorg LLC, Sad-Torg LLC, Sad Torg LLC, Dom-Sad LLC, Tekhnosad LLC, etc.
• 
  Inventory assets by – the delivery note (or invoice) number and date must be indicated.
• 
  List of inventory items to be received – fill out the list, indicating: name of the cargo, units of measurement (pieces), quantity (quantity according to the invoice of Sadtorg LLC - in words).
• 
  Signature of the person receiving the power of attorney – Necessarily.
• 
  Supervisor – .
• 
  Chief Accountant – signature and transcript required (facsimile is not allowed).
• 
  Seal - blue round stamp, registered in state register, the use of typesetting stamps is not allowed.

THE NAME OF THE ORGANIZATION ISSUING THE POWER OF POWER OFFER AND THE NAME OF THE ORGANIZATION IN THE PRINT MUST COINCIDE WITH THE NAME OF THE RECIPIENT ON THE BILL OF CHARGE ISSUED BY SADTORG LLC.

Source documents - important elements accounting and tax accounting. Checks, payment orders, powers of attorney, cash documents, invoices - evidence of business transactions and their confirmation. To carry out purchase and sale operations, a primary document such as a consignment note (TORG-12) is used.

The consignment note is prepared by an authorized person. The TN is necessary for the seller as confirmation of the write-off of products, and for the buyer it is proof of the arrival of goods.

TORG-12 is drawn up in duplicate. Puts his signature on the invoices Chief Accountant and the head of the company.

The director, in consensus with the accountant, can select several authorized persons who will also be able to sign documents. The transfer of the right to sign is carried out using an order or power of attorney from the manager.

Invoices must be stored at the enterprise for at least five years.

Electronic documents

Documents generated in in electronic format, do not have unified correction methods. Therefore, companies themselves establish such methods. Information about replacing an incorrect document with a secondary one is contained in the company policy.

The rework invoice states that it is an integral part of the initial one.

Can't be fixed using the usual method electronic document, therefore, the seller and buyer draw up and sign a separate invoice, against which adjusting entries will be made.

Where can I download a sample form in Word (on one sheet) and Excel format?

Consequences of incomplete filling of TORG-12

If not filled in:

1. "Invoice number." When a company ships the same goods in the same quantity at the same price to the same customer, The invoice number indicates multiple shipments of goods. The legality of writing off the cost of production based on several such identical documents will be justified.
2. "Date of preparation". If you do not indicate the date of the invoice, the company will not be able to prove when the proceeds from the sale of the goods will be presented in accounting. Companies that determine revenue for taxation “on shipment” must fill out this information.
3. “Name of supplier company.” The document is confirmed by the seal of the company that compiled it, so an empty field for this detail will not lead to consequences when audited by the tax service.
4. "Names of the buyer." The document is certified with the seal of the customer company, therefore tax service will not make serious claims.
5. "Product name and attributes." Without specifying these parameters, it is impossible to determine which product was actually shipped.
6. "Quantity of goods". Unspecified details do not make it possible to determine the selling price of the product.
7. "Cost of goods". If this field is left blank, the organization will be forced to prove the amount of the proceeds with other documents or tax company will do the calculations herself.
8. “Signatures of authorized persons.” Mismatch of autographs and positions of persons who can sign documents, forgery of autographs, signature by third parties who do not have a power of attorney to perform such an operation is illegal. Write-off of cost and fact of dispatch may be illegal.
9. "Seal of the selling company." Incomplete details cannot confirm the fact of delivery and write-off of cost.
10. “Stamp of the purchasing company.” If there is no stamp on the power of attorney or invoice, it will be difficult to confirm the shipment and write off the cost.

Conclusion

From all of the above, you can understand not only whether a delivery note is needed, but also how to fill it out, and how it should look correctly. At any enterprise in any country, with the help of this consignment note, you will be able to understand what cargo has arrived and who is responsible for it.

Still have questions regarding the delivery note? Then this video is for you:

When using unified forms 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 download the form on our website.

If necessary, you can enter additional fields, columns, and details into the form (see also Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20) or use an independently developed and approved form of the consignment note (Part 4 of Article 9 of the Law “On Accounting” dated 06.12 .2011 No. 402-FZ).

Read more about this in the article “Primary document: requirements for the form and the consequences of its violation” .

When and why is the TORG-12 form used?

The unified form TORG-12 is used to register the sale (release) of inventory items to a third party. The main scope of the document is wholesale trade.

The seller issues a delivery note. For him, it is a document on the basis of which the write-off and sale of goods is reflected.

For the buyer, the TORG-12 invoice is one of the documents confirming the acquisition of inventory items and serves as the basis for their capitalization.

What information does the delivery note contain?

The set of sections of the unified form TORG-12 is as follows:

1. Information about the delivery participants (seller, consignor, consignee, payer), including their names, addresses, telephone numbers, bank details and OKPO and OKVED codes.
2. Details of the contract on the basis of which the delivery takes place, and the waybill.
3. Details of the consignment note itself - its number and date.
4. Information about the product: name, unit of measurement, quantity, price, as well as cost and VAT charged to the buyer ( Read about filling out the invoice without VAT in the material “How to fill out a delivery note (TORG-12) when working without VAT (sample)” ).
5. Information about attachments to the invoice (for example, certificates, passports, etc. for goods).
6. The document ends with a section with numerous signatures. On the seller’s side, it is signed by the employee who authorized the release of the cargo, the chief accountant and the employee who directly released the cargo. On the other side, signatures are affixed by representatives of the buyer and consignee. Information about the power of attorney on the basis of which the buyer’s representative accepts the goods is also provided here, and the dates of signing the document by the parties are indicated.

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 06.08.2015 No. 03-01 -10/45390).

Number of copies of the delivery note

The invoice is drawn up by an authorized employee of the selling organization at the time of release of goods in 2 copies. One of them remains with the seller, the second is transferred to the buyer.

Electronic consignment note TORG-12

Primary documents can be prepared not only in paper, but also in electronic form (Part 5, Article 9 of Law No. 402-FZ).

About what signature should be used for electronic documentation, read.

For the electronic consignment note, the format for transmission via TKS has been approved ( from July 1, 2017 - Federal Tax Service order No. ММВ-7-10/551@ dated November 30, 2015), which allows not only to establish electronic exchange invoices with counterparties, but also submit invoices electronically at the request of tax authorities.

Sample of filling out the unified form TORG-12

A sample of filling out the unified form TORG-12 can also be seen and downloaded on our website.

Results

The unified form TORG-12 is the primary document on the basis of which the seller sells the goods and the buyer arrives. The form is issued in 2 copies: 1 for each of the parties to the transaction, or sent electronically to the buyer, subject to its certification with an electronic digital signature.

Every business operation is accompanied by a supporting document. This is a primary document and accounting is based on it. The consignment note certifies the fact of sale of goods. What does the TORG-12 form look like when filled out in 2019?

The documentation with which an organization formalizes and records the transfer of ownership of sold goods and materials includes a consignment note.

In most cases, it is drawn up according to the TORG-12 form. This document is an integral part of most transactions relating to the purchase and sale of goods. How is the Torg-12 form filled out in 2019?

General information

The legislator does not prohibit organizations from independently developing forms of primary documentation and using them after approval in the process of activity.

What it is

A trade invoice in the TORG-12 form is a unified document used by organizations when registering the sale of valuables to a third-party buyer. The main area of ​​application of the form is wholesale trade.

Form TORG-12 consists of sections that indicate:

• information about the parties to the transaction;
• details of the supply agreement;
• product data;
• information about all kinds of attached documents;
• certification signatures of responsible representatives.

When preparing a trade invoice, two copies of the document are drawn up - one for the parties. Each document must be an original; replacing one of the copies with a copy is unacceptable.

The presence of TORG-12 is important for accounting for both the supplier and the buyer. But the tax office is also showing interest in this form.

That's why it's so important correct filling document, indicating all the necessary information regarding the participants in the transaction and the goods.

The TORG-12 consignment note form was ratified by Resolution of the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998. The same standard also describes the basic requirements for using the form.

Purpose of the document

The seller of the goods fills out the TORG-12 form. The copy that remains in his possession is used as the basis for writing off valuables in accounting.

It is the delivery note that certifies the fact of sale of goods. The buyer uses TORG-12 as a primary document when registering purchased assets.

The form contains everything necessary information about the types of goods, their quantity and cost. This allows you to reliably reflect the fact of acquisition of inventory items in accounting.

A document is drawn up immediately after the transaction or, in some cases, immediately after its completion. The seller fills out the form when releasing goods, and the buyer checks the document when accepting valuables.

It is extremely important that the document creation date coincides with the goods release date. To display the characteristics of the goods being sold, a summary table is predefined in the TORG-12 form.

The information specified in it must exactly match the data displayed in.

Special attention deserve separate nuances regarding the moment of receipt of goods and materials:

Legal basis

Federal Law No. 129 “On Accounting” dated November 21, 1996 (the previous version of the current Federal Law No. 402) establishes that all activities carried out by the organization business transactions must be accompanied by supporting documentation.

This represents primary documents that become the basis for displaying business operations in accounting.

Primary accounting documentation is compiled on the basis of unified forms approved by. the approved special album of forms also contains TORG-12, positioned by the legislator as a consignment note.

Since 2013, organizations have been allowed to develop their own forms primary documents, guided by standardized forms.

The main requirement is the presence of mandatory details in the document. These are given in Federal Law No. 129 and duplicated in Federal Law No. 402. The developed form is approved by or by order of the manager.

In addition, the Federal Tax Service approved a universal transfer document, which is a “2 in 1” form - a delivery note and an invoice. However, most organizations give priority to TORG-12.

First of all, because this way there will be fewer questions from the tax authorities. As for, not everyone still understands the essence of its application and the nuances of its design.

How to fill out a delivery note correctly

The consignment note, in the TORG-12 form or using another form, must be created in two copies. This is due to the need for each party to have the original in order to reliably reflect the business operation in accounting.

As an independently developed form, you can use the abbreviated or expanded TORG-12 template. In any case, the document must contain:

• number and date of compilation;
• names and details of the parties to the transaction;
• basis for release of inventory items;
• a list of released valuables indicating characteristics;
• , FULL NAME. and signatures of the persons who authorized the shipment, released the goods and accepted them;
• participants' seals.

When drawing up TORG-12 in the generally accepted form, you can draw up both a paper document and its electronic version. In this case, the document must be certified with an electronic signature.

Compilation rules

When filling out, you must follow the standard procedure for filling out the TORG-12 consignment note. In general, the structure of the document is divided into three sections:

• basic details of the parties;
• calculation part;
• summary section with signatures responsible persons.

First, fill out the “header” of the document:

A separate line is filled in for each type of product. The calculation table is filled with the following data according to the numbering of the columns:

The “Total” line is filled with the total value for each of the columns on one page. The line “Total for invoice” contains the total amount for each column (7,8,9,12,14,15) for the entire invoice.

Finally, fill out the final part of the document:

• the number of sheets attached to the main document is indicated;
• the overall total for the invoice is recorded;
• provides information about the positions of the responsible persons, their full names. and signatures;
• when using a power of attorney in a transaction, its details are indicated.

Finally, the stamps of the supplier and the recipient are affixed, and the dates of shipment of the goods and their receipt are affixed.

How to do it online

In accordance with Federal Law No. 402, primary documentation can be filled out electronically. Regarding the electronic form TORG-12, the format for transmission via TKS has been approved.

Using electronic form you can issue an invoice using accounting programs. You can fill out a delivery note without a special software using Internet resources.

There are services that allow you to fill out TORG-12 online and then download the document.

As an example, the Internet resource “Service-Online.su”. Using the service is free and available to any user after registration.

Using the online service, as a registered user, you can save the created invoice forms. This is very convenient for subsequent autofill.

Sample filling

If the technical filling of TORG-12 is not particularly complicated, then certain nuances of filling require close attention. So:

Emerging nuances

When filling out TORG-12, errors are often made in individual fields. The main ones are:

For individuals

It is necessary to issue a delivery note for any shipment. commodity values to the side. Can the release of goods individuals carried out without drawing up an invoice?

Individuals do not need the TORG-12 form, as well as other supporting documents. However, the selling organization needs to somehow write off sold inventory items as an expense.

Video: invoice, invoice, invoice

Therefore, documentation of any release of goods should be carried out with the preparation of a consignment note. Naturally, in this case there can be no question of the recipient’s seal; the buyer simply puts his signature with a transcript.

The registered address of the individual is indicated as the address. The details are filled in based on the passport details of the recipient of the goods.

In what cases is a power of attorney required to sign?

A power of attorney for the right to sign primary documents is necessary when the cargo is received not by the consignee himself, but by his authorized representative.

The authorized person provides a power of attorney, duly executed. When presenting a power of attorney, it is necessary to provide confidant identification document.

The power of attorney is retained by the seller after presentation. The delivery driver picks up the cargo based on a power of attorney by or.

This type The power of attorney allows you to sign only for acceptance of the cargo. It is not possible to sign for the receipt of cargo on the basis of such a power of attorney.

If without VAT for individual entrepreneurs

A delivery note with an empty “Rate” column is considered improperly executed. This line must be filled out even when operating as an individual entrepreneur without VAT.

The filling option depends on the applicable tax regime. So if an individual entrepreneur works without VAT using the regime:

No dashes or empty lines in the thirteenth column of the TORG-12 consignment note are acceptable, just as confusion with rates is not acceptable.

It is important to comply with the requirements for filling out TORG-12, since tax authorities note the slightest shortcomings when preparing a trade invoice, recognizing them as attempts to evade taxes and hide income.

In addition, an incorrectly executed document cannot be accepted for accounting, which means that the completed business operation will remain unconfirmed.

Violations when filling out the consignment note are fraught with penalties and unforeseen expenses for organizations.