Bill of lading form form 1 t. Bill of lading: how to fill it out without errors

The activities of road transport are subject to registration with a primary accounting document. In particular, the unified form “Consignment note” form N 1-T (TTN) can serve as a supporting document. This form serves as a confirming document for concluding a contract of carriage and is a mandatory accompanying document certifying the legality of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products. You can download the bill of lading form at the end of this article.

TTN form

In the activities of an organization, there is a need to use road transport for the transportation and delivery of cargo. Whether it is your own vehicles or vehicles specializing in the company’s transportation, in any case, each transaction performed is subject to registration with a primary accounting document. This requirement is contained in Law No. 402-FZ " About accounting" (hereinafter referred to as Law 402-FZ).

The supporting document may be a unified form - “Consignment note” form No. 1-T (hereinafter referred to as TTN). The unified form of TTN is enshrined in Resolution of the State Statistics Committee No. 78 " On approval of unified forms of primary accounting documentation for recording the work of construction machines, mechanisms, work in road transport" (hereinafter referred to as Resolution No. 78).

Application of TTN

Why do you need form 1-T “Consignment note”:

• civil legislation - is confirmation of the conclusion of a contract of carriage and is recommended to be drawn up as an annex to the contract of carriage ( Article 785 of the Civil Code of the Russian Federation);
• accounting - used to record the movement of inventory items and payments for their transportation by road; for writing off inventory items from shippers and posting them to consignees (clause 49, clause 120 Order of the Ministry of Finance dated December 28, 2001 N 119n);
• tax accounting - is a document confirming expenses for transport services to determine the income tax base (clause 1 Article 252, Art. 272 NK) and the declared tax deduction for VAT (clause 2 Article 171 of the Tax Code);
• alcohol regulation - is a mandatory accompanying document certifying the legality of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products (clause 1, clause 1, article 10.2 of the law No. 171-FZ " On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products."

It is important for the organization not only to have this document, but also to fill it out correctly.

Procedure for filling out the TTN

Form 1-T (waybill) is drawn up for the transportation of goods by road separately for each consignee and separately for each trip. The TTN is issued by the shipper in four copies. All details of the form must be filled out, and if there is no data to fill out, dashes are added. The first copy remains with the seller and is used to write off the cost of goods. The second is handed over by the driver to the buyer and is intended for receipt of goods. The third and fourth copies are transferred to the carrier. The third copy serves as the basis for settlements between the trucking company and the customer for the transportation of goods (in this case, the seller). The fourth is attached to the waybill and serves as the basis for recording transport work.

As follows from the Instructions for filling out, the TTN consists of two sections.

1. Commodity, defining the relationship between the shipper and the consignee. Moreover, for the first it serves as the basis for writing off inventory items, and for the second it is used for capitalization. In this section of the TTN, the exact details of the parties are indicated and all available information about the consignment of goods being shipped is filled in (name, quantity, type of packaging, number of pieces, weight, price and amount of the consignment).

2. Transport, which determines the relationship of shippers of motor transport customers with organizations that own motor vehicles that carried out the transportation of goods, and serves to record transport work and settlements of shippers or consignees with organizations that own motor vehicles for the services provided to them for the transportation of goods.

Based on Law 402-FZ, organizations have the right to use any forms of documentation, both unified and developed based on their own needs, to confirm completed transactions. In this connection, the organization can use a unified form or modify it at its discretion, or develop and approve a completely new form. The main thing is that the forms of documents used meet all the requirements of Law 402-FZ and are approved for use by order/order of the head. Below you will find the TTN form (form 1-T), you can download the form for free by clicking on the “Download” button.

Consignment note (Bill of Lading) form No. 1-T is the primary accounting document used to formalize the movement of goods and materials and at the same time pay for their transportation by road. Let's look at the features of filling out this form.

When is a consignment note used?

The TTN form is a unified accompanying document that is issued when carrying out several operations:

• transfer of goods by the seller to the buyer;
• transportation of this product.

The TTN gives the seller the right to write off, and the buyer the right to capitalize, the transported goods. The driver is paid a salary based on the amount of work performed, which is indicated in the TTN. A completed bill of lading confirms the right to deduct VAT, as well as transportation costs in order to reduce the income tax base. In addition, if any problems arise, the TTN simply identifies the goods being transported. Those. registration of transportation of goods and materials from one legal entity to another TTN is a necessary operation.

TTN form: document form

Multilateral purpose determines the form of the document, consisting of 2 sections:

1. Commodity, determining the relationship between the sender and the recipient of the cargo.
2. Transport, which determines the interaction between the sender of the cargo (customer of transport) and the motor transport company performing the transportation. This section is used to record the operation of the vehicle and the payments made by the vehicle customer to the transport company for the provided transportation services.

Filling out the TTN: features

According to the accepted rules, the sender of the cargo writes out the TTN in 4 copies (important! each of them is an original), and then the form is filled out jointly by the buyer and the carrier.

The seller includes the following information in all copies:

• Document number and date of transportation;
• Details/addresses of the parties;
• Information about the goods being sent (item, quantity, price, cost).

Then he certifies the document with signatures and seals, keeps one copy for himself, and transfers the rest to the carrier, who delivers them to the purchaser along with the delivered cargo. After unloading the car and checking the goods, the responsible persons representing the buyer company and accepting the cargo certify the fact of receipt of the goods and materials with signatures and a seal, leaving one copy for themselves. The last two are handed over to the driver.

The carrier company, relying on the issued consignment notes, draws up a certificate of completion of work, and, attaching it to one consignment note with an issued invoice for payment of services, sends it to the party to the transaction who must pay for the transportation of the goods. If the recipient establishes a discrepancy with the agreements in the quantity or quality of goods and materials, this fact is documented in an act, and a note is made in the TTN.

The last invoice with the waybill attached to it becomes the basis for paying the driver.

Note! In cases where several consignments of goods are transported for different purchasers in one trip, the transport specifications are issued separately for each purchaser.

New sample TTN 2018: sample filling

Let us note the changes that have caused many discrepancies in the registration of the TTN. They affected the form of the waybill (TN), and not the goods transport form. The technical specification, not being a primary document, only supplements the transport section of the technical specification. Form 1-T has not changed, all sections remain relevant and have not yet been updated with new information. Box 1

You can download the TTN form below.

Rules for filling out the TTN

So, form 1-T is divided into product and transport parts. The first is filled out by the seller, the second by the carrier. The design algorithm is as follows:

Upon arrival of the vehicle, the shipper begins filling out the document, entering the information that we indicated above - date, CTN No., addresses/details of the parties, a block of information about inventory items, and certifies the invoice.

Upon arrival of the vehicle, information about the carrier and driver is entered into the TTN:

• Waybill number;
• Name of the transport company;
• Make and license plate number of the car;
• Driver's name.

In addition to this information, the consignment note must contain information about the type of packaging of the goods being transported. Inventories without packaging are marked in the corresponding field with the “unused” icon. If the cargo is supposed to be sealed or sealed, then a stamp of the seal is affixed for comparison by the purchaser.

In the designated fields of the TTN, the goods must be thoroughly characterized: the type of loading/unloading operations, net/gross weight, and the number of places occupied by goods and materials in the vehicle are indicated. If conversion by number of items is not possible (for example, bulk cargo), this is also noted. After weighing the goods, the method of determining the weight and the type of scales used are indicated.

If the seller sends a product that requires some additional documentation, the driver delivers it to the buyer along with the cargo. The delivery of such documents is also noted on the TTN form. Let's show an example of filling out a TTN: Box 2

Thus, the consignment note, a sample of which we have presented, is drawn up by three parties.

Features of the design of the TTN form in 2018

Sometimes the 1-T form may be accompanied by an invoice for TORG-12. This happens when the product section of the technical specification does not fully contain information about the product and a lengthy version is needed. But it is impossible to replace the TTN with the TORG-12 form, since it does not have a transport section. TORG-12 serves as an independent document if the goods are transported by pick-up, when a third party carrier is not involved, but the purchaser himself transports the goods and materials. In this case, only the “shipment – ​​receipt” chain of cargo becomes important.

There are rules for transporting different types of goods. For example, for the transportation of alcoholic products, a special certificate is drawn up for form 1-T, grain is delivered via TTN with the accompanying form SP-32, dairy products have mandatory support in the form of form SP-33, etc. Those. in any transportation, the main document is the technical specification, and its appendix is ​​the accompanying waybill forms, developed in accordance with the specifics of the industry.

Statistical reporting is one way to centralize information about the activities of companies and entrepreneurs. To disclose and systematize information on wages and headcount, the 1T statistical form is used. Let's look at what Form 1-T (statistics) is and a sample for filling out this document.

Form 1-T: who should take it

Until recently, the provisions on statistical documentation were regulated by Rosstat order No. 379 dated August 2, 2016. However, Form 1-T (statistics) was changed in 2017 - a new document came into force, approved by Rosstat order No. 566 dated 01.09.17 (hereinafter referred to as the order), according to which all legal entities must provide this reporting form, regardless of from the type of activity carried out with the number of employees no more than 15 people who do not generate a statistical report in Form P-4. The exception to this is small businesses.

The report on the new Form 1-T for the period of preparation belongs to the annual category. Accordingly, it is necessary to report to Rosstat no later than January 20 of the year following the end of the reporting period. Since this day falls on a Saturday in 2018, the deadline for submitting the report to statistics in Form 1-T will be January 22, 2018.

An important point is that it is necessary to report not only to the head office of the company, but also to its branches, representative offices and separate divisions, if any.

The statistical form must be submitted to the territorial offices of Rosstat located at the location of the company as a whole or its branch.

There are several available ways to submit a reporting document to an authorized authority. This can be done either during a personal visit or using mail or electronic reporting services.

How to fill out form 1-T “Information on the number and wages of employees”

The document in Form 1-T consists of two tables. The first is used to reflect information about the reporting organization, while the second directly discloses data on the average number of personnel, as well as actual payments in relation to both company employees and part-time workers.

Table 1 is intended to disclose the following data:

1. Full company name;
2. Postal address of the organization (or actual location of the company);
3. OKUD form code;
4. OKPO code.

Table 2 contains the following columns:

1. Name of the types of economic activities carried out by the company;
2. Line number;
3. Economic activity type code;
4. Average number of employees, excluding part-time workers;
5. Fund of accrued wages, general for a certain type of activity;
6. The wage fund for external part-time workers;
7. Social benefits for company employees.

At the bottom of the document “Information on wages” there is information about the person responsible for transmitting the statistical report to the Rosstat authorities. In this case, it is necessary to reflect the following information about the citizen: position, full name, signature, telephone number and date of preparation of the document.

If inventory items are delivered to the buyer by a third-party vehicle, then it is necessary to issue a waybill (Bill of Lading). There is a unified form 1-T, the form of which can be downloaded below. In this article we will figure out how to correctly fill out the TTN using the 1-T form as an example.

If the goods are delivered on your own, then it is sufficient to issue a TORG-12 consignment note, a sample of which can be found.

If delivery is carried out by a third-party organization, then a document is required that will combine information about the goods and materials being delivered, as well as information about the transport and the company that delivers the goods. The 1-T consignment note combines this information.

The TTN form has two sections: commodity and transport: the first contains data on the cargo, the second - data on delivery.

A consignment note is usually drawn up in 4 copies: the first remains with the shipper with the signature and seal of the carrier; the second is received by the consignee with the signature and seal of the shipper and carrier; the third remains with the carrier with the signatures and seals of the recipient and sender of the cargo and is attached to the delivery service; the fourth is attached to the waybill for calculating the driver’s salary.

Sample of filling out TTN form T-1

At the top of the form, fill in the details of the sender of the cargo, the recipient of the cargo, and the payer. For the first two, it is mandatory to indicate the name, location address and contact information; for the latter, you also need to indicate the bank details from which payment will be made.

Filling out the commodity section of the consignment note:

This section is filled out by the shipper; it contains information about the goods being shipped: product numbers and articles, name, quantity, price, information about packaging, weight, cost. That is, the table reflects standard data on inventory items, repeating the data on the invoice. That is why, when registering a consignment note, you don’t have to issue a consignment note.

Under the table with the list of inventory items, the number of serial numbers of records, the number of places, the weight of the entire cargo, and the total amount of the invoice are written down in words.

The form 1-T completed in this way is signed by the representative of the shipper who released the cargo. There must also be signatures of the chief accountant, manager or persons authorized to sign such documents on the basis of a power of attorney.

The driver of the transport company, accepting the cargo from the shipper, writes down the number and date of his power of attorney to receive the goods and materials in one copy of the TTN form, and puts his signature. A sample power of attorney for receiving goods and materials can be downloaded. This copy of the TTN with the driver’s signature remains with the shipper. He takes the other three with him.

Filling out the transport section of the consignment note

The transport section of the consignment note is filled out by the driver who accepted the cargo.

Indicates data:

• on your vehicle (registration number, vehicle name, body number if available),
• your details (full name, driver’s license number),
• information about the carrier (name of the carrier’s organization, its details).

In addition, the transport section displays the addresses of the loading and unloading locations. A date is set by which the cargo must be delivered to the consignee. The name of the person who will pay for delivery services is written: this can be the shipper, consignee or a third party.

The “cargo information” section is filled out below, a short name of the cargo is given, indicating the type of packaging, weight and number of pieces.

As an example and understanding of who fills it out - the carrier or the customer, it is worth considering such a common situation as transporting the shipped goods using a third-party road carrier. When issuing TTN No. 1-T, three parties enter into a relationship:

1. The supplier who directly supplies the goods.
2. The carrier that delivers it.
3. The customer who must accept the transported cargo.

Which one of them will be responsible for ensuring that the TTN is drawn up correctly, and who should issue it?

If delivery is carried out by the supplier

The procedure for filling out the TTN for transporting goods by road is specified in the Decree of the State Statistics Committee of the Russian Federation No. 78 of 1997. It contains a unified form of TTN No. 1-T, intended for use when transporting cargo by road.

According to the instructions for filling out this form, the TTN is compiled by the shipper and consists of two parts:

• Product section. It describes exactly what kind of cargo was sent and in what quantity. It is the information from this section that serves to capitalize material assets by the customer who received the goods.
• Transport section, which indicates what kind of transport was used for transportation. It also notes who exactly provided transportation services.

In the event that delivery was carried out by the supplier’s own transport, the procedure for issuing an invoice will look like this:

If the customer organizes the removal

Who issues the TTN if the buyer hires the transport? In addition to delivery of goods by the supplier, it is also possible to remove them at the expense of the customer. Export can be carried out in two ways:

• The customer-consignee hires vehicles for transportation.
• Transportation is carried out by transport owned by the consignee (pickup or, in the terminology of international transport, free warehouse).

In the event that the customer carries out export by his own transport, responsibility for the safety of the cargo passes directly to him (Article 458 of the Civil Code of the Russian Federation). TTN is not required in this case.

According to Art. 785 of the Civil Code of the Russian Federation, the invoice confirms the transportation of goods under the relevant transport agreement. If there is no separate contract for the carriage of goods, there is no need to draw up a consignment note..

Article 785 of the Civil Code of the Russian Federation. Contract of carriage of goods

1. Under a contract for the carriage of goods, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and deliver it to the person authorized to receive the goods (recipient), and the sender undertakes to pay the established fee for the carriage of goods.
2. The conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance to the sender of the goods of a consignment note (bill of lading or other document for the cargo provided for by the relevant transport charter or code).

The same applies to cases where pickup is carried out using hired transport. Here, in fact, both the consignor and the consignee according to the TTN is the customer, since it is he who has already received the goods at the supplier’s warehouse. Therefore, there is no need to issue a TTN here either.

However, in a situation where, although the transportation is paid for by the customer, the cargo is considered accepted from the moment it is delivered to the buyer, it is necessary to issue a consignment note.

The peculiarities of drawing up a consignment note for self-pickup of goods by the buyer are discussed in.

If you use the services of a transport company

How to fill out the TTN correctly if the cargo was taken away by a transport company? In the case when the services of a carrier are used, the TTN is filled out in the same way as when it is delivered by the recipient’s transport. However, in this case, four copies of the invoice are already filled out. Invoice copies are used as follows::

1. The first remains with the shipper and confirms the fact of shipment and deregistration of the goods.
2. The second remains with the customer (consignee) and confirms the acceptance of the goods for registration.
3. The third is transferred by the carrier to the party who pays the transportation costs. Depending on the terms of the supply agreement, such a party may be either the supplier or the customer. This copy confirms that the services for transporting the goods by the carrier were provided.
4. The fourth is attached to the waybill and serves as the basis for calculating the driver’s salary.

Drawing up the technical specification

Until 2013, the only possible option for preparing an invoice was the unified form No. 1-T, approved by the State Statistics Committee of the Russian Federation.

However, with the adoption and entry into force of the Federal Law “On Accounting”, organizations received the right to develop and approve their own forms of primary accounting documentation. The main thing is that the following conditions are met:

What does the document look like?

When issued using form No. 1-T, the TTN is a form consisting of three main parts:

1. « A cap" It indicates the date of preparation, the number of the cargo invoice, the consignor, the consignee, and also, if necessary, the payer (indicating bank details).
2. Product section in TTN. It indicates the name of the product, its quantity, item code, price and other data relating to the transported cargo.
3. Transport section. Here you enter information about the delivery date, the carrier (indicating his bank details), the make and number of the vehicle on which the transportation is carried out, the driver’s details, and the details of the transportation customer.

   In the event that the cargo was redirected during the delivery process, marks are made in the same section about where and on the basis of what document the cargo was delivered.

   In addition, the transport section contains data on the acceptance and transfer of cargo, taxation and driver remuneration.

In the photo you can see what an example of filling out a new sample consignment note looks like:

Registration procedure: how to fill out correctly?

Required details

The information indicated in the cargo transport form depends on the conditions of transportation and the nature of the cargo being transported. Therefore, in each case, different information can be entered into it. However, there are points without which this document will become invalid.

Number of copies

How many copies of the TTN need to be printed and what to do with them later? Government Decree, which approved Form 1-T, requires drawing up the document in 4 copies:

If the cargo is of a non-commodity nature and is not subject to warehouse accounting (for example, when transporting sand or crushed stone from quarries), the cargo specification form is drawn up in 3 copies:

• The first and second copies for the carrier. Based on the first, a settlement is made with the sender, and the second is attached to the waybill.
• The third is for the shipper. It serves to record transportation volumes.

Examples, depending on the document column

"Shipper"

Who is the shipper in TTN? In the “Consignor” column, the organization or individual entrepreneur that initially owns the transported goods (supplier) is indicated.

The following information is entered into the TTN:

• name of the shipper (for legal entities - indicating the organizational and legal form);
• address;
• contact phone number (if available).

"Consignee"

The column “Consignee” is filled in similarly. Information about the customer is entered into the TTN - this is the one who accepts the transported goods.

Things to keep in mind:

1. If cargo is delivered to two or more different consignees on one vehicle trip, the TTN for each is drawn up separately.
2. If two or more vehicles with cargo are sent from one sender to one recipient, a separate TTN is drawn up for each of them.

"Payer"

The same information is entered in the “Payer” column. Who should I indicate as the payer? Here's what you need to keep in mind:

• According to the filling rules, the bank details of this organization or individual entrepreneur are also indicated here.
• The payer in the TTN is the one who pays for transportation, and not the goods themselves.

Specifying the product code

What to write and where to get the item number (code) of the product to display it in the TTN? Column 1 of the product section of the TTN indicates the cargo code. The cargo code can be assigned in two ways:

1. Using a product range approved and used at the enterprise.
2. By using