TTN is what? How to fill the TTN correctly? Sample filling TTN

TTN is a commodity-transport waybill, which must be registered when transporting any commodity-material assets by means of road transport. Drawing up this document, the driver confirms the fact of the legal movement of goods, and also makes it easier to keep records not only to the supplier, but also to the buyer. In addition, the document represents the basis for settlements with the carrier.

Basic rules of filling

Filling a TTN is a rather complicated procedure that obeys a multitude of different rules.

When checking the validity of the VAT deduction, most tax inspectors try to confirm the fact of the transaction, in order to start, by requiring them to submit a commodity consignment note to them. It is also worth noting that if you use a reduction in income tax due to the costs incurred for transportation, you will also need to provide the necessary transport documents, in particular TTN. This is one of the most important requirements. That is why it is necessary not only to have such a document, but also to fill it correctly in accordance with the norms of the current legislation.

The form of TTN No. 1-T was approved by the current resolution of Goskomstat No. 78, and no significant changes have been made to it at the present time. There is nothing difficult in filling such a TTN. This is done in four copies, two of which use the consignor and the consignee, and the remaining two are transferred to the transport company.

After the cargo has been delivered to the place of destination, an additional copy is sent to the payer, and an invoice for payment and a written report on the performed work are also attached to it. One of the required documents required for compiling the carrier's reports is also a waybill that must be attached to the last copy of the consignment note.

The sample of filling TTN includes two basic sections - transport and commodity. At the same time, the obligation to fill the second one is entirely the responsibility of the shipper, while the transport part must be compiled by the carrier.

How do I fill out a TTN to the sender?

The sample of the TTN filling for the consignor shall include the serial number of the received document, the exact date of its compilation, the full details of both parties, as well as the necessary information on the shipment of the goods, including its quantity, name, type of packaging, cost, total number of seats and batch value.

In the line "Sender" and "Recipient" it is necessary to indicate the full names of the parties identical to those recorded in the constituent documentation, as well as their telephone numbers and exact legal addresses. On the contrary to these lines, you must specify the registration numbers of each enterprise in the table section. It should be noted that in accordance with Resolution 78 there is no precise definition of how to properly prepare a sample for filling a TTN, and what exactly is required to write in the lines "Recipient" and "Sender", so everyone decides what to indicate there. Some prefer to start from the sub-prompts that are present in the standard 1-T template, while other taxpayers also specify tax numbers there.

In the column "Payer", which most often becomes the sender of the goods, you must specify his bank details. In the commodity section indicate any available information about the consignment. The quantity, price, name, as well as the total amount in the TTN, is in most cases duplicated afterwards also in standard commodity invoices. For this reason, the parties do not have the opportunity to issue additional commodity invoices, if initially all the information was filled in the TTN, and it will not be necessary to separately allocate VAT.

There are also cases in which the commodity section indicates information that the sample of the TTN has been supplemented by a specialized form of TORG-12. In this case, it will act as an integral element of the consignment note.

If the bill of lading is made on several sheets, the information on this should be indicated under a separate table section of the corresponding section. Next, specify the total number of goods, as well as the weight of the goods and the shipment cost.

Other Features

The carrier must issue a special power of attorney to the authorized driver, and the cargo sender must fill out all information in the relevant place of the TTN. The lower left part of the first section of the TTN should include the signatures of all authorized persons of the consignor, that is, those people who authorized and delivered the shipment, as well as the full name of the chief accountant, while the driver's signature is indicated on the right, which is evidence of the fact of the assignment to His responsibility for the further safety of the cargo received.

After the goods have been delivered to the final destination, the recipient on the same side of the consignment note in the commodity section should make a note of the existing delivery claims, and then he signs. Also, there must be a signature of the materially responsible person who personally receives the delivered cargo (often it is a storekeeper).

How is the document filled out by the carrier?

The duties of the carrier also include the completion of the transport section of the second consignment note.

The sample of the TTN should include the company's main data, namely:

• legal address;
• full name;
• Bank details;
• contact number.

All this information should also be indicated in relation to the payer. Also, you need to specify the registration information of the car transporting the goods, and the name of the driver whose signature contains the invoice. The TTN, among other things, should include information on the place of loading and unloading the vehicle.

The tabular part should contain the basic information about the cargo. In particular, you need to write its exact name, gross weight, number of places occupied, as well as a complete list of documentation accompanying the goods. It is absolutely necessary to fill in the lines relating to the method for determining the exact weight of the goods. Under this part, information on seals is written, the exact number of places is determined, and the gross weight is also determined.

Registration of TTN provides for duplication of signatures of all financially responsible persons of the sender on the same side (they should be indicated near the word "Surrendered") and the recipient (near the word "Accepted"). The driver must subscribe in two places - first at the sender in the process of taking the goods for transportation, and then at the time of unloading, when the goods are transferred to the recipient.

The table "Loading and unloading operations" during loading and unloading of the goods must include notes on the performer, the type of operation performed, the person in charge, the chosen method of carrying out the procedures, and the time of their execution. The lower lines must be filled in by the carrier's accounting department, since it is on the basis of the information specified here that the driver's salary will be calculated.

Conditions and nuances of registration TTN

For each individual case, a separate form must be completed. Filling of TTN is carried out only in two situations:

• For the transportation of a particular cargo, a hired organization was involved;
• Transportation is carried out on a leased or own transport.

If the buyer or the recipient has decided to independently organize the export of the ordered cargo, then in this case the seller completely discharges the obligation to prepare the accompanying documentation. The TTN of a new sample should be filled when transporting goods through the countries of the Customs Union, as well as throughout the CIS, if the goods are transported by road or international transport. If transportation is organized together with representatives of foreign countries, in such situations it is already necessary to make out invoices of international class CMR.

Beginning in 2011, the procedure for writing off the products from the company's balance sheet does not provide for accounting of information on which work was carried out with TTN. What does it mean? This confirms the fact that a contract on transportation has been concluded between the parties and, if necessary, the carrier has the possibility of presenting this document to ATS officers. The corresponding ATS form must accompany the consignment along the entire route. Its presence helps to regulate the relationship between all involved parties to the transaction, since TTN is the primary document.

What should the document contain?

The basic information that the TTN should contain about the transported cargo:

• Total weight;
• marking;
• name;
• Exact time of reception and shipment.

Basically, this document is used to resolve various problems in the process of transportation or when making various claims.

How to specify the requisites?

All the requisites should be written in the appropriate order. Before the start of loading, the sender must put in the heading section the number of the completed document, the date of its filling and the series, after which the necessary information is entered in the boxes. As an example, you can consider the main list of data that is used to compile the TTN "New Mail". What is this data?

• The column "Customer" indicates the exact name of the company or individual who orders the transportation service.
• "Sender": indicates the company that carries out the shipment of the goods.
• "Recipient": an individual or a company accepting dispatch.
• "Loading point": the exact place (address) where the goods are shipped for further transportation.
• "Unloading point": the end point of the route.
• "Information about the cargo": code and name. The total quantity and price of the goods are not indicated here.
• "Leave is permitted": the name of the officer responsible for filling in the invoice and loading the goods, as well as his signature.

According to the current legislation, the party considers one or several names of cargo, the transportation of which is carried out in accordance with one commodity-administrative paper. In this regard, the TTN is a strict accountability document that must correspond to the total number of vehicles transporting a particular lot.

Filling after loading

After downloading, the following information is recorded:

• The column "Car" indicates the brand, exact number, as well as any other necessary information about the machine on which the transportation is carried out.

• "Autoenterprise": the name of the company that organizes cargo transportation.
• "Driver": all personal data of the driver.
• "Trailer": numbers that belong to a fixed trailer.
• "Information about the cargo": a complete list of accompanying documentation, type of container, the total number of seats that each individual type of cargo occupies, and also the method for determining its mass.
• "Specified cargo": the impression of the seal is determined.
• "Gross weight": the exact weight is indicated, and the stamp and signature of the employee responsible for the weighing procedure are also put.
• "The driver accepted": the personal data of the driver, which confirms the information entered earlier in the waybill, fixing everything with his own signature.
• "Loading": all the necessary data about the loading time and time, work code and other information.
• "Transport services": the entire list of additional services that were provided by the driver (including packaging, strapping and others).

The consignment note will accompany the cargo throughout the whole route, and it is necessary to approach the design as much as possible, since filling out the TTN is not as simple as many seem at first glance.

Peculiarities of drawing up a document in the form of TOPG-12

Despite the fact that many people consider the issue of the necessity of printing a consumer on a commodity bill made in the form of TORG-12, it is quite simple, in fact it is not so. In the recommendations of the current legislation it is said that sign the consignment note must be materially responsible persons who hand over and accept the goods, after which the document is certified by round seals of the recipient and the supplier.

In itself, this form of TTN, in addition to the rest, also includes the props "MP".

It is believed that it is not necessary to place a seal on the TOPG-12, unless the powers of the buyer's representative have been fully confirmed. The seal of seal of the company has already been noted on the power of attorney, as this requirement is established by the current legislation. Also, the power of attorney includes all the necessary details of the invoice, on which the goods are accepted by the representative. In this regard, it can be applied to a written invoice. Any tax sanctions in the absence of a seal on an invoice can not be imposed.

To specify the exact requisites of the power of attorney in TORG-12, you must fill in the appropriate lines. In particular, the trustee must put a personal signature in the line "Cargo accepted", and if the reception of the products is carried out by the company's manager, he must sign in two lines already - indicated and "Gruz received the consignee". Since the head of the company as a sole executive body can accept goods without having to present a power of attorney, in the lines where the details of this document are indicated, you just need to leave dashes.

The sellers of the goods must also take into account that if the buyer of a certain product is an individual, then in principle, during transportation it is not necessary to fill in the form TORG-12, as in accordance with the Decree of the State Statistics Committee No. 132, Or material assets to outside organizations.

When and how to fill in TORG-12?

If you are a buyer and decide to pick up the goods from the supplier's warehouse on your own transport, you do not need to sign a contract with the carrier and, accordingly, deal with the specifics of filling the TTN.

If you are a supplier and are self-delivery of goods from your own warehouse using your transport, then you will need to issue only the shipment of the goods in the form of the TORG-12 consignment note, but you do not need to fill in other documents, including the number of the TTN. What is this TORG-12 and what are the main features of its compilation, was discussed above.

It happens that the buyer under the terms of the contract must pay the supplier the total cost of delivery of the ordered products. Any unified form of the document used to reflect such services does not exist at the moment, therefore, a special act is drawn up for the total amount of cargo delivery services. In this regard, you need to carefully understand the features of each individual case.

Filling in a consignment note is not at all impossible. The main thing when filling out is to be attentive, to maintain clarity and relative literacy. If this condition is met, there will be no problems using the document.