Transportation of goods by road. Inventories and payments for transportation Delivery of goods and materials to the point of destination

Almost any company in economic activity is faced with an operation for the acquisition and delivery of inventory items (goods and materials). Despite the seeming simplicity with the execution of documents confirming this operation, difficulties often arise. After all, the company can deliver goods and materials both on its own and by the forces of the buyer, as well as hire a special transport company for the transportation of goods. Let's figure out what documents are needed to confirm the costs incurred.

First of all, let us recall that expenses are recognized as justified and documented expenses incurred by the taxpayer (clause 1 of article 252 of the Tax Code of the Russian Federation). Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state, on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming the incurred expenses. expenses (including customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.
According to Art. 313 of the Tax Code of the Russian Federation, tax accounting is carried out on the basis of data from primary documents. In accounting, organizations use independently developed and approved forms of primary documents (part 4 of article 9 Federal law dated 06.12.2011 N 402-FZ "On accounting" (hereinafter - the Law on accounting)). Moreover, they must contain the mandatory details named in Part 2 of Art. 9 of this Law.
What are these primary documents? First, there is a waybill. To register the sale (vacation) of goods and materials to a third-party organization, a consignment note is provided. Although unified forms are no longer required, they are the most common form used by companies. Recall that the waybill in form N TORG-12 was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.
The waybill is drawn up in two copies, one of which remains in the organization that hand over the inventory, to confirm the basis for their write-off. The second is transferred to a third-party organization and is the basis for posting these values.
Secondly, the consignment note (TTN), which is designed to record the movement of goods and materials and settlements for their transportation by car... TTN in form N 1-T was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78.
The document is divided into two sections:
- commodity, which determines the relationship between consignors and consignees and an employee for writing off inventory items from consignors and posting them from consignees,
- and transport, which determines the relationship of customers of vehicles with organizations - owners of vehicles that have carried out the transportation of goods, and an employee for accounting for transport work and settlements of shippers or consignees with organizations - owners of vehicles for the services rendered to them for the transportation of goods.
To understand whether these documents are always needed, let us turn to the Order of the Ministry of Finance of Russia dated 28.12.2001 N 119n "On Approval of Methodological Instructions for accounting Inventories. "Clause 49 says that when transporting goods by road, the acceptance of incoming materials is carried out on the basis of the consignment note received from the shipper (in the absence of discrepancies between the data of the consignment note and the actual data).
But according to paragraph 2 of Art. 785 of the Civil Code of the Russian Federation, the conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance of a bill of lading to the consignor (bill of lading or other document for the goods, provided for by the relevant transport charter or code).

Arbitrage practice. In the Decree of the FAS East Siberian District of April 30, 2009 on case No. waybills. TTN is the only document used for writing off goods and materials from consignors and posting them with consignees, as well as for warehouse, operational and accounting records.

Arbitrage practice. A similar opinion is set out in the Resolution of the FAS of the East Siberian District of 11.11.2008 N A19-4274 / 08-43-F02-5524 / 08. It is noted there that in order to take into account the goods arriving by road, a set of documents is required: TTN and consignment note.

If the buyer does not pay for the transportation of the goods (there is no contract for the provision of services for the transportation of goods by a third-party organization), then either the TTN or the consignment note (Letter of the Ministry of Finance of Russia dated 31.01.2011 N 03-03- 06/1/42). And this is logical, because the TTN fills out a commodity section, which serves to write off inventory items from shippers and post them to consignees, similar to the functions of a consignment note.
Interesting is the opinion of the Federal Tax Service of Russia, set forth in the Letter No. ShS-20-3 / 1195 of 18.08.2009: if the buyer is not the customer of the transportation, then the TTN is not needed for him. In principle, what has been said is understandable, because the buyer does not have a contract for the transportation of goods. Accordingly, the TTN is not issued, because it serves as the basis for settlements between the customer of the transport transport and the carrier.
As you can see, the set of documents depends on the availability of a contract for the provision of services for the delivery of goods.
Thirdly, the bill of lading (TN) drawn up by the consignor, which from 25.07.2011 confirms the conclusion of the contract for the carriage of goods. The form is indicated in Appendix N 4 to the Rules for the carriage of goods by road (hereinafter referred to as the Rules), which are approved by the Decree of the Government of the Russian Federation of April 15, 2011 N 272.
Note that in accordance with paragraph 20 of Art. 2, part 1 of Art. 8 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport" bill of lading is a transportation document confirming the conclusion of a contract for the carriage of goods.
TTN in form N 1-T has not been canceled. However, since the use of unified forms has not been mandatory since 2013, it is advisable to use the bill of lading in the form given in Appendix No. 4 to the Rules to confirm the costs of delivery of goods and materials by road (Letters of the Ministry of Finance of Russia dated April 30, 2013 No. 03-03-06 / 1/15213, dated 04.23.2013 N 03-03-06 / 1/14014).

For your information. Initially, the financial department allowed the use for these purposes either of the TTN in the form of N 1-T, or the bill of lading in the form approved by the Decree of the Government of the Russian Federation of 15.04.2011 N 272 (Letters of the Ministry of Finance of Russia of 17.08.2011 N 03-03-06 / 1 / 500, dated 17.08.2011 N 03-03-06 / 1/498, dated 22.12.2011 N 03-03-10 / 123). In the same explanations, the Ministry of Finance of Russia noted that if the contract of carriage was not concluded and the buyer transports the goods from the shipper's warehouse by his own transport, no transportation services are provided and the bill of lading is not drawn up, and the costs of carriage of goods and the fact of its transportation are confirmed by the waybill for transport means. Thus, the buyer, when taking out the goods by his own motor transport, draws up only a waybill for his vehicle.
A similar point of view can be found in the Letters of the tax authorities (Letters of the Federal Tax Service of Russia dated July 16, 2012 N ED-4-3 / 11630, dated March 21, 2012 N ED-4-3 / [email protected], UFNS of Russia dated 01.11.2011 N 16-15 / [email protected]).
Then the position changed. The Ministry of Finance of Russia in a Letter dated 02.28.2013 N 03-03-06 / 1/5971 noted that on 01.01.2013 the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory, therefore, TN should be applied, and not TTN.

Please note: the main difference between the bill of lading and the consignment note according to the form N 1-T is that there is no commodity section in it. As a result, if you use the bill of lading as a primary document, then all the data on the goods will be indicated only in the bill of lading in form N TORG-12.

Application of documents

The package of documents required to confirm the costs incurred directly depends on the conditions of transportation (carriage) of goods and materials. Let's consider what documents are required in different situations.

Situation 1. The seller has entered into a contract with a transport company

The seller sells the item to the buyer. The obligation to deliver the goods lies with the seller, who enters into a contract with the trucking company for the carriage of goods. There are two possibilities here.

Issued by TTN

As noted above, the TTN is intended to account for the movement of goods and materials and settlements for their transportation by road. It serves to write off inventory items from shippers and post them to consignees. Please note: the functions are the same as for the consignment note (in form N TORG-12).
Also, the TTN serves to record transport work and settlements between shippers or consignees with a trucking company for the services rendered to them in the transportation of goods.
TTN is issued by the supplier in four copies. The first copy remains with the seller and is used to write off the cost of goods. The second is transferred by the driver to the buyer and is intended for posting goods. The third and fourth copies are handed over to the carrier. The third copy serves as the basis for the calculations of the trucking company and the customer for the carriage of goods (in this case, the seller). The fourth is attached to the waybill and serves as the basis for accounting for transport work.
It should be noted that it is rather difficult to list all the names and characteristics of the transferred goods and materials in the section "Information about the cargo" of the TTN. As a commodity section, a special form, approved in accordance with the established procedure, must be attached to it as an integral part. According to it, goods and materials are written off from the consignor and posting from the consignee, as well as warehouse, operational and accounting records. This can be a consignment note in form N TORG-12, issued in duplicate. After the buyer marks the receipt, one copy remains with the buyer, the second - with the seller.
In these cases, it is necessary to indicate in the TTN that a form is attached as a commodity section, without which the TTN is considered invalid and should not be used for settlements with shippers and consignees, as well as for accounting for the volume of traffic performed and the driver's wages.
In other words, if in the consignment note it is possible to list all the names and characteristics of the goods, then it is no longer necessary to fill out the consignment note in form N TORG-12.
The buyer from the carrier will accept and post the goods according to the TTN. If a consignment note is attached to it as an integral part, then the quantity and range of goods will be checked against the latter.
By the way, the Ministry of Finance of Russia in its Letter dated 10.22.2013 N 03-03-06 / 1/44091 noted that writing off the cost of goods shipped on the basis of a bill of lading (instead of a bill of lading) is rather risky. In other words, the financial department believes that, in addition to the TTN, it is necessary to have a consignment note in the form approved by the head of the organization, in accordance with Art. 9 of Law N 402-FZ (unified or independently developed).
Note that the seller also issues an invoice for the shipped item in duplicate. One remains with him, the second is handed over to the buyer along with the cargo.
Auto transport company to confirm the fact of the provision of services, an act of completed work on the carriage of goods is drawn up, as well as an invoice in two copies. One copy of these documents remains with her, the second - with the seller.

TN is drawn up in three copies - one for the consignor, consignee and carrier (clause 9 of the Rules). It is a transport document confirming the conclusion of a contract for the carriage of goods.
Unlike TTN, it does not have a product section, therefore, there is no information about the price and value of the goods. Therefore, it is necessary to issue a consignment note (N TORG-12 or independently developed), which will be the primary accounting document for accounting for goods and materials. It is issued in two copies (one for the seller, the other for the buyer).
As you can see, in this case it is necessary to draw up two documents: a waybill and a waybill.
Invoices are issued in the same way as in the first option: for goods and services performed by a trucking company. The latter also draws up an act of work performed for the service provided in two copies: for itself and the seller.

Situation 2. The buyer has entered into a contract with a transport company

The seller transfers the goods to the buyer. In this case, an agreement is concluded with a third-party organization for the carriage of goods. Let's say that the responsibility for the delivery of the goods lies with the buyer and he enters into a contract with a trucking company. It should be noted that if the contract for the provision of motor transport services is concluded by the buyer, then the buyer must draw up the TTN or TN (clause 6 of the Rules).
Two options are also possible here.

Issued by TTN

First, it is filled in by the buyer as a customer of transport services in the transport section in four copies and handed over to the carrier. The latter goes to the seller, who fills out the goods section in the TTN, having entered all the characteristics of the goods being shipped. If all of them are difficult to enter into the TTN, then a record is made that an integral part of it is a consignment note (N TORG-12 or independently developed), where the characteristics of the goods are reflected.
Having signed the TTN, the seller keeps one copy for himself, and gives the other three to the carrier for transferring the goods to the buyer. One after acceptance of the cargo will remain with the carrier, the second will go to the buyer as payments for transport services together with an invoice from the transport company, the third is attached to the waybill of the transport company.
Registration of invoices and acts of work performed is carried out in the same way as in the first situation.

A bill of lading is issued in the form according to Appendix N 4 to the Rules

As mentioned earlier, TN is a contract of carriage, and the supplier does not make any marks on it. It is drawn up by the buyer, who in this case will be both the consignor and the consignee at the same time, filling in the columns for both sides. Therefore, the TN in this situation can be written out in two, and not in three copies: one for the carrier and the buyer.
All other documents (consignment note, invoices and acts of work performed) are issued and drawn up in the manner described earlier.

Situation 3. The buyer takes out the goods own vehicles

The seller sells the product to the buyer from his own warehouse. The latter takes out the cargo in his car. Accordingly, the contract for the carriage of goods is not concluded, transportation services are not provided, and the bill of lading is not drawn up.
In this case, the cost of transporting the goods from the buyer and the fact of its transportation are confirmed by the waybill issued by the buyer for the vehicle in his organization (Letters of the Ministry of Finance of Russia dated 17.08.2011 N 03-03-06 / 1/500, dated 17.08.2011 N 03-03-06 / 1/498, Federal Tax Service of Russia dated 01.11.2011 N 16-15 / [email protected]).
In this case, the seller draws up a consignment note (No. TORG-12 or an independently developed form) and an invoice for the shipment of goods in two copies: for the buyer and for himself.

Situation 4. The seller delivers the goods own vehicles

This situation is similar to the previous one, with the only difference that the waybill for the vehicle is issued by the seller to confirm the delivery of the cargo and the costs for it.

We transport without sale

In practice, the question may arise: what primary documents will be required to confirm the costs incurred for the transportation, for example, of your furniture when moving or property to the exhibition in the place of its holding?
Two situations can also arise here.

We take out property on our own transport

Since there is no contract for the carriage of goods, TTN and TN are not issued. To confirm the fact of transportation and the costs incurred (for example, for gasoline), it is necessary to issue a waybill for the vehicle.
You should also issue a consignment note. If you receive the goods yourself (say, when moving), then the consignor and consignee are one and the same person. In this case, the organization can write out a consignment note in one copy - for itself.
If another company receives the goods (for example, at an exhibition), then it is required to issue a waybill in two copies: one for each organization.
In this case, an invoice is not issued, since this shipment is not a sale of goods and materials.

Cargo transportation is carried out third party transport company

In this case, a contract of motor transport services is drawn up, a transportation service is provided. Therefore, it is necessary to issue a bill of lading or TTN. But, as we indicated earlier, it is advisable to choose TN as the primary document. It can be issued in duplicate if we receive the goods ourselves, since in this case we are both the consignor and the consignee.
A consignment note is also issued to it. If the organization (customer) receives the cargo itself, then one copy of this document can be dispensed with. No invoice is issued.

For your information. Organizations that are payers of income tax, in order to confirm their costs for the delivery of goods and materials, as well as write off the value of the property upon shipment, must have all the primary documents listed above. Otherwise, a situation may arise when the company will also have to pay income tax in the amount of 20% of their cost from the expenses incurred (Resolution of the FAS of the Volgo-Vyatka District of 09/07/2011 N A79-8159 / 2010).
Organizations working on a simplified taxation system are also interested in having supporting primary documents in order not to overpay the single tax on amounts not confirmed by primary documents for the goods.
An invoice is a document serving as the basis for the acceptance by the buyer of the goods presented by the seller (work performed, services rendered), property rights of VAT deductible. At the same time, primary accounting documents must be available (Article 169 of the Tax Code of the Russian Federation). Although judicial practice shows that in the absence of some of them, it is still possible to accept the amount of VAT for deduction on the presented invoices (Resolutions of the FAS North-West District of February 20, 2008 on case No. A56-2004 / 2007, of the Thirteenth Arbitration Court of Appeal dated November 29 .2007 in case No. A56-2004 / 2007).

On the market since 2006.

Class: "B" Total area: 10,237 sq.m.

Location: Moscow, South Administrative District, metro Kantemirovskaya, st. Promyshlennaya, 11A

Placement of goods: floor, rack Railroad line: yes

Unloading wagons in Moscow

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Dear Clients!

For the most part, each of our clients is individual, with personal tariffs, in connection with which we inform you about the order of prices for the services of the Warehouse Complex Gabarit MSK under the current contracts of 2017:

Warehouse storage

Working hours:

Day shifts - weekdays from 09:00 to 18:00

Night shift - weekdays from 22:00 to 06:00 Trucks only (at least 25 pallets) !!!

The rest of the time by agreement.

* Inventories (inventory items).

All of the above rates include VAT-18%

Consignment note TTN (form N1-T) is designed to record the movement of inventory items (goods and materials) and settlements for their transportation on the territory of the Russian Federation and, as a rule, is drawn up by the consignor. However, by agreement of the parties, the document can also be drawn up by the carrier.

For an organization carrying out the transportation of goods, registration and availability of a waybill and shipping documents for the driver is mandatory.

The waybill contains the following key figures:

Ø type of transportation (centralized, container, batch, etc.);

Ø type of cargo and its mass;

Ø idle time under loading and unloading;

Ø transportation distance.

According to the Charter of road transport and the Rules for the carriage of goods by road, consignors and consignees are responsible for the accuracy of the data specified in the consignment note:

Ø weight of the transported cargo;

Ø number of packages;

Ø time of arrival for loading and unloading;

Ø time of departure from the point of loading (unloading).

The road transport company is responsible for the correctness of the transportation distances indicated in the waybill, which are affixed upon receipt of the consignment note together with the waybill to the company. If the calculations are carried out for the performed volume of transportation, the trucking company is responsible for the correct indication of the cargo class.

The consignment note consists of the commodity and transport sections, therefore it performs several functions at the same time.

Commodity section defines the relationship between the consignor and consignee and serves to write off goods and materials from the consignor's warehouse and post them to the consignee's warehouse.

Transport section reflects the relationship between the consignor (customer of road transport services) with the organization (owner of the transport) carrying out the transportation of goods, and serves to record transport operations and settlements for services rendered for the transportation of goods and other related work.

Correct design TTN is important for both the sender and the recipient of the cargo, since the TTN is a document confirming the fulfillment by the consignor of its obligations to the consignee in accordance with the contract concluded between them.

The consignment note for the carriage of goods by road is drawn up by the consignor for each consignee separately for each trip of the car with the obligatory filling of all details (empty fields are crossed out).

If several cargoes are simultaneously transported on one car to the address of one or several consignees, the TTN is issued for each consignment of goods and for each consignee separately.

As a rule, the TTN is issued in four copies:

Ø the first copy remains with the consignor and is intended for writing off goods and materials from the warehouse;

Ø the second, third and fourth copies are certified by the signatures and seals (stamps) of the consignor, the driver's signature and handed over to the driver;

Ø the second copy is handed over by the driver to the consignee for posting goods and materials at the consignee;

Ø the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the accounting department of the transport organization - the owner of the vehicle;

Ø the third copy, which serves as the basis for calculating the payment for transportation, the transport organization - the owner of the vehicle shall attach to the invoice for transportation and send it to the payer-customer of the vehicle;

Ø the fourth copy is attached to the waybill and serves as the basis for recording transport work and calculating wages for the driver.

For goods of a non-commodity nature, for which warehouse accounting of inventories is not kept, but accounting is organized by measuring, weighing, geodetic measurement, the consignment note is issued in three copies:

Ø the first and second copies are handed over to the organization - the owner of the vehicle;

Ø the first copy serves as the basis for the calculations of the organization - the owner of the vehicle with the consignor and is attached to the invoice;

Ø the second copy is attached to the waybill and serves as the basis for accounting for transport work;

Ø the third copy remains with the consignor and serves as the basis for recording the volume of transportation performed.

The consignor may issue additional copies of the consignment note, the number of which is established by the parties to the agreement.

Depending on the characteristics of the goods, the consignment note may be accompanied by other documents following with the cargo.

Consider filling of TTN by the consignor(the general case of registration of the TTN), when the goods are transported by a specialized organization that provides transport services.

First, part of the TTN details is filled in by the consignor before the vehicle arrives for loading. In the heading part of the TTN, the consignor puts down the date of its preparation and assigns it a number.

In addition, the following data is filled in: the name of the consignor, consignee and payer of transport services (the payer is the consignor); their details - such as the address, phone number and account of the organization that pays for the transport work, as well as the OKPO codes of the sender and recipient of the cargo).

In the commodity section, a table of data about the product is filled in (codes, nomenclature, quantity, price, name, units of measure, packaging, number of pieces and weight, amount).

In cases where, in addition to those specified in the consignment note, additional characteristics of the goods being shipped are required for writing off goods and materials from the consignor and posting them from the consignee, specialized forms may be attached to the consignment note, for example, a consignment note in the form of TORG-12. In this case, the table of the commodity section of the TTN indicates that a specialized form is attached as a commodity section, without which the TTN is considered invalid and should not be used for settlements between the consignor and the consignee and for accounting for transport work.

When the consignor issues documents that determine the quality of the goods and the relationship between the supplier and the buyer (for example, certificates, invoices, invoices, proforma invoices, certificates, certificates, etc.), which are listed in the "Application" line, the driver must accept these documents and transfer them along with the cargo to the consignee.

It should be borne in mind that when accepting cargo transported in bulk, in bulk, in bulk or in containers, the consignment note must indicate the mass of such cargo in tons (with an accuracy of 0.01). When accepting packaged cargo for transportation in the TTN, it is imperative to indicate only the total number and marking of packages.

If the invoice consists of more than one sheet, the number of continuation sheets, their blank numbers and record numbers, the total number of product names, the number of pieces, the weight of the cargo, the margin, the amount of storage costs and the total "Total to be paid" are indicated.

In the line "Total for the amount", the total cost of the goods shipped is written in words, and in the line "Vacation allowed" the position of the person responsible for the shipment of inventories is indicated, who, with his signature, certifies the correctness of the entries made and allows the shipment of the goods to the consignee.

The chief accountant also puts his signature in the appropriate field.

The transport section contains the name of the transport organization and its details, the name and details of the organization that will pay for transportation services, and in the lines "Point of loading" and "Point of unloading" - the corresponding addresses.

In the table "Details of cargo", the shipper, prior to the arrival of the vehicle for loading, can:

Ø in column 1 " Short description cargo "- indicate the name of the cargo;

Ø in column 2 "Documents follow with cargo" - enter the names and numbers of documents attached to the consignment note (certificates, licenses, certificates, etc.); the specified documents the driver-forwarder is obliged to accept and transfer together with the cargo to the consignee;

Ø in column 3 "Type of packaging" - write in abbreviated form of the container in which the cargo is transported (for example: "boxes", "boxes", etc.); when presenting unpackaged cargo for carriage, abbreviated "n / a" is indicated;

Ø in column 4 "Number of pieces" - indicate the number of pieces separately for each of the items listed in column 1 and for each type of packaging; when transporting goods in packages on pallets, the number of packages is indicated, when transporting goods in bulk, in bulk or in bulk, a corresponding entry is made, and the number of places is not indicated.

After the arrival of the car, on the basis of the waybill presented by the driver and other necessary documents, the consignor fills in the rest of the TTN details.

In the transport section, the date and number of the waybill and all the necessary details of the car arriving for loading are entered, such as the surname, name and patronymic of the driver, the details of the license card confirming the right to carry out cargo transportation, the make of the car and its state number plate, etc. or the props are missing, a dash is inserted.

The table "Details of cargo" indicates:

Ø in column 5 - the way in which the mass of the cargo is determined; when weighing the load on the scales, the type of scales must be indicated (commodity scales, truck scales, etc.); if the weight of the cargo is determined by the standard, measurement or by calculation, a corresponding entry is made in the column (the weight of the cargo and the number of packages are determined jointly by the consignor and the carrier technical means shipper);

Ø Columns 6 "Cargo code" and 8 "Cargo class" are filled in by the carrier;

Ø in column 9 "Gross weight" - the mass of the cargo (t) with an accuracy of 0.01 for the types of names of the transported goods and the total weight of the cargo.

When registering several rides with a load, one TTN in the line "Number of rides, arrivals" indicates the total number of rides performed.

If the carriage of goods is carried out under the consignor's seal (covered vans, containers, tanks, etc.), seals are put in the TTN in the appropriate fields under the table "Information about the cargo".

If, upon acceptance of the goods, the consignee turns out that the seal was damaged, an act is drawn up and a corresponding entry is made in the TTN in the section "Notes on the drawn up acts".

In the line "Delivered" below the table "Details of the cargo", the materially responsible person of the consignor confirms the delivery of the goods to the driver with his signature, and in the next line the driver signs for the acceptance of the goods for transportation.

In the section "Loading and unloading operations", the consignor fills in the details for loading operations: the name of the organization performing the loading operations (in our example, this is the consignor himself), the method of loading (manual, mechanized, etc.), the name of the mechanism by which the loading operations were performed , and its characteristics (carrying capacity, bucket capacity, etc.), then puts down the time of arrival of the vehicle for loading and departure after its completion.

The time of arrival for loading is the time when the driver presents the waybill at the entrance gate (checkpoint). The time of departure of the car from under loading is the time of signing and transferring the TTN to the driver.

If in one trip the cargo is shipped by several TTNs, the time of arrival for loading is recorded in the first of them, and in the rest, dashes are put in the corresponding columns.

In the commodity section, in the line "Goods released", the position and full name of the representative of the shipper who issued the goods for transportation are recorded, his signature and stamp (seal) are put and, thus, the correctness of all data in the TTN, as well as the issuance of goods for transportation, is verified.

In the line "Cargo accepted for carriage", the full name of the driver (forwarder) is recorded, who certifies the acceptance of goods for transportation with his signature, and in the field "By power of attorney N" - the number of the power of attorney, date and name of the carrier that issued it.

The cargo is considered accepted for carriage after the driver has handed over a copy of the consignment note signed by him to the consignor.

Consider filling of TTN by the consignee... After delivery and acceptance of the cargo from the driver, the consignee fills in the following details in three copies of the TTN.

In the transport section, the consignee completes:

Ø details for unloading operations: the name of the organization performing the unloading (in our example, this is the consignee), the method of unloading, the time of arrival of the car for unloading and departure after its completion;

Ø in the line "Delivered by the driver-forwarder", the driver-forwarder, by his signature, certifies the delivery of the cargo to the consignee;

Ø in the line "Accepted" (below the table "Information about the cargo") the position, full name of the person who accepted the cargo, the signature of this person, as well as the stamp of the consignee, are affixed, which confirms the acceptance of the cargo.

The materially responsible person who accepts the goods puts his signature on other shipping documents accompanying the cargo, and certifies it with the round seal of the organization.

After receiving the goods in terms of quantity and quality, the consignee in the commodity section puts his signature in the line "The consignee has received the goods." In the event of a discrepancy between the actual availability of goods or a deviation in the quality established in the contract with the data specified in the accompanying documents, an act must be drawn up, which is the legal basis for filing claims with the supplier.

In the TTN, a note should be made about the drawing up of the act.

The consignor and consignee are responsible for all consequences of incorrectness or incompleteness of the information specified by them in the TTN. The road transport companies have the right to check the correctness of this information. The second copy of the TTN remains with the consignee and serves as the basis for posting goods and making mutual settlements with the consignor. The third and fourth copies of the TTN, certified by the signatures and seals of the consignor, consignee and driver, together with the waybill, the driver hands over to the dispatcher (or to the accounting department) of the carrier organization.

Filling of the TTN by the carrier organization. After the delivery of the cargo to the destination, the copies of the TTN handed over by the driver to the dispatcher (or to the accounting department) are recorded in the "Other information" section:

Ø in columns 20-24 - distance of cargo transportation;

Ø in column 25 - cargo forwarding code;

Ø in columns 26 and 27 - the amounts charged to the driver for the performed transport work;

Ø in columns 29 and 30 - correction factors to the driver's salary (to change the driver's rates) and to the basic tariff.

The "Other Information" section is completed to calculate the cost of the transportation service and present an invoice to the customer of the transportation service.

Since the filling of the consignment note by the consignor and the consignee is considered, and the calculation of the cost of transport services is within the competence of the carrier in accordance with the concluded contract for the provision of transport services, in the example, the "Taxi and Calculation of Cost" fields for the provision of transportation services were not filled.

The agreement of the carrier with the consignor and the consignee may provide for the driver's participation in loading and unloading goods with appropriate remuneration for his labor.

Loading and unloading is considered complete after the delivery of correctly executed shipping documents for loaded or unloaded cargo to the driver.

Form TORG-2 "Act on the established discrepancy in quantity and quality when accepting inventories" is used to register the acceptance of inventories (inventories) that have quantitative and qualitative discrepancies in comparison with the data in the accompanying documents of the supplier. It is a legal basis for filing a claim with the supplier, the sender. Acceptance of goods by the recipient in terms of quantity, quality and completeness of goods from the organization of transport and postal items from communications organizations is drawn up by an act in accordance with the rules in force in transport and in communications organizations.

The act of acceptance of goods by quantity is drawn up in accordance with the actual availability of goods, the data contained in the transport, accompanying or settlement documents, and when accepting them in terms of quality and completeness, the requirements for the quality of goods provided for in the agreement or contract.

The act is drawn up based on the results of acceptance by members of the commission and an expert of the organization, which is entrusted with the examination with the participation of representatives of the supplier and recipient organizations, or a representative of the recipient organization with the participation of a competent representative of the disinterested organization.

The act is drawn up separately for each supplier for each consignment of goods received by one transport document. Columns 6, 7, 8 (12, 13, 14) indicate a brief description of goods - basic information characterizing the goods: article of the goods; grade, category; size, height; completeness, model, etc. Columns 10, 11 (16, 17), 21, 23 are filled in in accordance with the rules for accepting imported goods (in terms of indicating the price and value of imported goods in monetary terms).

Inventories for which no discrepancies in quantity and quality have been established are not listed in the acts, which is noted at the end of the act with the following content: "For other inventory items listed in the supplier's accompanying documents, there are no discrepancies in quantity and quality." When accepting goods and materials, acceptance certificates with the attachment of documents (invoices, waybills, etc.) are transferred to the accounting department against receipt and for sending a letter of claim to the supplier or the transport organization that delivered the goods. An act in form N TORG-2 is drawn up for domestic goods in four copies.

Form TORG-12 "Consignment note" is used to register the sale (release) of goods and materials to a third-party organization. Drawn up in duplicate. The first copy remains in the organization that hand over the inventory, and is the basis for their write-off. The second copy is transferred to a third-party organization - the basis for posting goods and materials.

Form MX-21 "Forwarder's Report" is used to record goods and materials delivered to consignees through the expedition of the organization - manufacturer (supplier). The forwarder (driver - forwarder) reports to the accounting department of his organization for the goods and materials delivered to the consignees for each trip of the vehicle. It is drawn up by the forwarder (driver - forwarder) based on the results of the delivery of goods and materials to the consignees. The number of copies of the act and the completeness of the drawn up documents is determined in each specific case.

9.3. Complexes of tasks for processing primary accounting documents. Reporting on the implementation of the transportation plan and statistical reporting

The driver hands over the waybill with the waybills attached to it to the shift dispatcher of the operation department, who checks the correctness of its filling and the completion of the shift task, and the taxation department calculates the results of the car's work for the day, which are recorded in the corresponding section of the waybill:

Ø time in dress(car-watch in the outfit - ACh n), calculated from the moment the car leaves the garage on highways common use before his return to the enterprise, organization, to the garage, minus the time for lunch and rest of the driver (according to the waybill);

Ø downtime(car-idle hours - ACh p), which is the sum of the idle time for loading and unloading ACh p-r(according to the waybills), downtime on the line due to technical malfunctions of the vehicle and for other operational reasons (according to the waybill);

Ø time in motion(car-clock movement - ACh d) - the difference between the time in the outfit and the time in idle time ( ACh d = DCh n - ACh p);

Ø number of riders with load n, determined by counting the number of runs with cargo between the starting point of loading and the final point of unloading (unloading part of the cargo from the car at intermediate points of the route is considered to be arrivals);

Ø total mileage L o(according to the waybill) - the difference between the speedometer readings when returning to the company, to the garage and when leaving the line from the garage;

Ø mileage with load L g, equal to the sum distances for the transportation of goods for each trip (based on consignment notes);

Ø run without load, which is the difference between the total mileage and the mileage with a load;

Ø amount of transported cargo Q(t) determined by the waybill by summing up the actual gross weight of the transported cargo delivered to the destination points (the amount of cargo transported on trailers is allocated from the total amount of the transported cargo); the weight of piece, long and bulky cargo (firewood, timber, sand, lime) can be determined using the conversion factors established for this purpose;

Ø volume of transport work (freight turnover) R(t-km), calculated by multiplying the mass of the transported cargo by the distance of transportation (mileage with cargo) for each ride (arrival) and then summing up the cargo turnover for all trips (from the total, the amount made on trailers is allocated);

Ø actual fuel consumption(according to the waybill), equal to the total amount of fuel that was in the tank of the car at the time of leaving for work and received during the work (including in the form of coupons), minus the balance with which the car is returned to the enterprise, to the garage;

Ø fuel consumption according to standards established for individual car brands.

Comparison of the actual fuel consumption with the consumption at the rate (departmental and company production standards are often used) allows you to determine the amount of savings or excessive consumption of fuel by each driver and, in accordance with this, make an additional payment or deduction from wages.

If the organization has a fuel and lubricants warehouse, drivers fill up fuel directly in their fleet. Otherwise, they are given money, coupons, and other means of payment for the purchase of fuel. It becomes necessary to calculate and write off these funds. The situation is complicated by the constant changes in prices at gas stations.

Travel and transportation documentation is also the basis for determining the cost indicators of cargo transportation based on the results of work per day (shift, flight):

Ø driver's salary (calculated according to the waybill and the waybills attached to it), including: payment for the amount of transported cargo, hours worked, freight forwarding operations performed during transportation, other work and services, surcharge (deductions) for savings (cost overruns ) fuel, for the quality of customer service, fines for violations of the terms of the task and other payments and deductions in accordance with legislative acts and regulations in force at the enterprise;

Ø the cost of the performed transport work, which is calculated for each bill of lading (the main components of the total cost are the cost of transporting goods, additional payments for freight forwarding operations, other work and services, the amount of taxes and fees).

From total cost the fee that the carrier must receive from the customer-payer for the performed transportation of goods and accompanying transportation of transport and forwarding operations and services is determined.

The result of calculating the cost of transport work is recorded in the corresponding section of the bill of lading and serves as the basis for issuing a payment document to the paying customer. On the basis of the entries in the waybill, the wages of the loaders are also calculated.

For trucks operating at an hourly (time-based) rate, the primary document for accounting for traffic is the waybill of the car, on the basis of which the following indicators are determined:

Ø car-days of work ( AD r);

Ø car-watch in the outfit ( ACh n), including a simple technical malfunction ( ACh t);

Ø total mileage ( L o).

After processing the waybill and waybills, the third copy of the waybill together with the payment order is sent to the paying customer, and the fourth copy is sent along with the waybill to the carrier's archive.

Processing of information based on the data of travel and transportation documents provides operational and technical accounting, control and analysis of the carrier's activities, compilation of statistical and accounting statements for government and control bodies.

The company, based on the characteristics of the transportation of goods, can introduce its own forms of operational accounting of the work of drivers and vehicles used. In the operational forms of accounting, not only production indicators can be taken into account, but also economic indicators: the cost of transport services provided, the cost of transportation, including for delivery elements (Table).

Accounting for the performance of drivers per day

Information from waybills and waybills is grouped into summaries for summing up the totals (Fig.):

Ø by convoys;

Ø by car brands;

Ø for the enterprise as a whole;

Ø by type of cargo (according to the nomenclature of goods);

Ø by consignors (by clientele).

Drawing. Composition of daily reports of a road transport company

Daily summaries are used to compile monthly summary statements (Fig.).

Freight transport enterprises, regardless of the organizational and legal form and form of ownership, must submit statistical reporting for transportation to state statistics and regional authorities , carrying out public administration activities of road transport, by forms: No. 1-motor transport , N2-motor transport, No. 3-autotransport, No. 6-autotransport (Fig.).

Figure Monthly summary statements of the trucking company on the implementation of the transportation plan

Drawing. Monthly analytical consolidated statements of the trucking company

Drawing. The structure and content of the forms of state statistical reporting of a motor transport enterprise

For the preparation of quarterly statistical reports, starting from I quarter of 2006, new forms of federal state statistical observation were introduced:

Ø N 65-avtotrans "Information about the products of road transport";

Ø NMP-1 (auto cargo) "Information on the transportation activities of a small enterprise - the owner (lessee) of freight vehicles".

At the same time, without changing the form of federal state statistical observation: No. 1-autotransport (urgent), N 1-motor transport (survey), N 1-APT, N 1-TR (motor transport) - year, N 2-motor transport (sample survey), No. 3-autotrans, No. 6-autotrans, "Questionnaire for the survey of the transportation activities of entrepreneurs-owners of trucks"and N 31-GA (urgent).

Large-scale production and wholesale are inconceivable without road freight. But shipping documents are one of the most problematic areas in accounting.

For the transportation of cargo, multimodal transportation can be used, in which different types transport. From airplane to dog sled. But the most common remain road transport... At the same time, their documentation raises a lot of questions among accountants. The answers to them need to be sought in the field of motor transport law. Meanwhile, even the controlling departments cannot understand its intricacies. This is shown by the practice of numerous official clarifications.

Transportation options

To transport inventory, a company can use its own vehicles, which are included in fixed assets, either owned or leased. And he can conclude a civil law contract with a third-party organization or an individual entrepreneur - for the provision of transportation services (Chapter 40 of the Civil Code of the Russian Federation, Federal Law of November 8, 2007 No. 259-FZ "Charter of road transport and urban land electric transport") or transport expeditions (Chapter 41 of the Civil Code of the Russian Federation, Federal Law of 30.06.2003, No. 87-FZ "On forwarding activities"). But when the place of loading of the cargo and its place of delivery specified in the contract are located on the territory of different countries, the Convention on the Contract for the International Carriage of Goods by Road (concluded in Geneva on May 19, 1956) applies. Such transportation is not considered in our article.

Carrier provides the service personally, directly providing the shipper with a vehicle for loading. A forwarder Is the person who provides complex service organization of transportation. The main condition for such an organization is the delivery of the goods to the addressee indicated by the client. The result is the same as the carrier. But to achieve it, the forwarder does not only deliver the goods independently or conclude contracts with other carriers. He carries out a variety of operations of an auxiliary nature, providing cargo transportation. For example, preparation of goods for transportation, transfer of goods from one carrier to another, registration of shipping documents, insurance and customs formalities. The carrier, in addition to transportation, performs only loading and unloading operations.

If the customer endows the carrier with functions unusual for him, the contract of carriage will be re-qualified by the court. Of course, this is possible within the framework of a dispute, economic or tax.

Various intermediaries also offer services on the transport market. They provide assistance in the implementation of certain "accompanying" operations, without taking on the responsibility to achieve the ultimate goal - delivery of the cargo to the consignee. Most often you have to deal with agents (Chapter 52 of the Civil Code of the Russian Federation) or dispatchers (Chapter 39 of the Civil Code of the Russian Federation).

Accountant's task- to ensure the transportation of inventory items with proper documents, on the basis of which the company will fearlessly be able to deduct the VAT charged and recognize the costs of income tax. To do this, the accountant must understand the legal nature of transport operations.

Rules for the carriage of goods by road

In the field of cargo transportation, there are two sets of rules. Let's call them "Russian" and "Soviet". The first is a modern by-law that ensures the application of the Charter of Road Transport, that is, Law No. 259-FZ. These are the Rules for the carriage of goods by road, approved by the decree of the Government of the Russian Federation of 15.04.2011 No. 272 ​​(hereinafter referred to as the Rules). The latter were adopted in the era of the USSR. These are the General Rules for the Carriage of Goods by Road, approved by the Ministry of Transport of the RSFSR on 07/30/1971 (hereinafter General Rules).

Law No. 259-FZ regulates legal relations arising from the carriage of goods under a contract for a fee. In this area, for commercial transportation, the "Russian" Rules are applied.

From clause 1 of Art. 1 of Law No. 259-FZ it follows that the "Soviet" General Rules do not apply to commercial transportation. After all, they are not a normative legal act of the Russian Federation. Scope General rules- self-service motor transport, when companies use corporate transport without concluding a carriage contract. Examples: trucking between structural divisions companies, delivery of goods to customers under delivery contracts. In both examples, the company acts as the owner of the transported values ​​(the ownership will pass to the buyer after the goods are handed over to him).

The carrier is carrying cargo that does not belong to him. He is responsible for its safety to the consignor and consignee. The customer under the contract of carriage is the consignor. He pays for the carrier's service. The content of the service is to transport the cargo entrusted by the consignor to the destination and issue it to the person authorized to receive it, that is, the consignee. Consequently, the consignee accepts the carrier's service. Therefore, it is not required to draw up a special act of acceptance and transfer of services between the carrier and the shipper.

Each rule has its own shipping document, the presence of which is required for transportation. According to the Rules, this is waybill(TN), and in accordance with the General Rules - consignment note(TTN). The TTN form was approved by the Resolution of the State Statistics Committee of Russia dated November 28, 1997, No. 78 (hereinafter, Resolution No. 78). A direct prescription on the use of consignment notes when transporting goods for the needs of their production on their own and leased vehicles contains clause 2 of the instructions of the USSR Ministry of Finance No. 156, the USSR State Bank No. 30, the USSR Central Statistical Office No. 354/7, the RSFSR Ministry of Aviation Transport dated November 30, 1983, No. 10 / 998 "On the procedure for settlements for the carriage of goods by road." This instruction was issued in support of the General Rules.

These are the sources of legal regulation of road transport.

It remains to add that Resolution No. 78, and with it the TTN form, are not mandatory. The fact is that this regulation does not have registration number in the Ministry of Justice of Russia and is not officially published (in violation of clause 10 of the decree of the President of the Russian Federation of May 23, 1996 No. 763, clause 3 of article 15 of the Constitution of the Russian Federation, clause 6 of the resolution of the Plenum of the Supreme Court of the Russian Federation of 10/31/1995, No. 8 ). For this piquant reason, the norm on the use of TTN is in a "suspended" state. What companies successfully use in tax disputes.

The Ministry of Finance of the Russian Federation in a number of letters, the last of which is dated December 22, 2011, No. 03-03-10 / 123, explains the following. If the company does not conclude a contract of carriage and carries the goods in its own car, then the costs of transportation are confirmed by waybill.

Forms of waybills are also approved by Decree No. 78. It follows from it that waybills of a truck are used in conjunction with TTN. In the waybill, the TTN numbers are indicated, and in the transport section of the TTN - the number of the waybill.

It is noteworthy that in the case of transportation for internal needs, we will not find a regulatory prescription about the need for a waybill. But it is generally recognized as the main primary document for accounting for the operation of a truck. Its form must be recognized as functional and optimal.

But for commercial cargo transportation, a waybill is required. Information about him is indicated in the TN, he acts as a power of attorney for the driver to receive the cargo from the sender.

Documentation of cargo transportation

Resolutions of the Government of the Russian Federation are an integral part of the legislation on accounting (Article 3 of the Federal Law of 21.11.1996, No. 129-FZ "On accounting"). Therefore, TN is the primary document for all participants in commercial transportation - consignor, carrier and consignee.

A record number of letters from the Ministry of Finance of Russia is devoted to the use of TN. True, these are answers to specific taxpayers. At the heart of the questions asked is a lack of understanding of the difference between TN and TTN. However, the officials did not delve into the difference between them either. But in order to build a proper workflow, you need to clearly understand the purpose of each of the forms.

Let us explain the properties of TN with an example.

Suppose the seller hired a carrier to deliver the goods to the buyer. For registration of trade operations, he uses consignment notes in the unified form No. TORG-12. And he has waybills for transportation.

Meanwhile, the carrier transports not goods, but goods, moreover, in batches. He does not accept goods in terms of quantity, assortment and quality. Goods are not visible in containers and under packaging. The "transformation" of goods into cargo is a separate business operation of the seller-shipper.

Let's turn to TORG-12. It indicates the date of compilation and provides a list of goods in the names and units in which they are registered in the seller's account. On this date, the listed goods, while remaining in the seller's warehouse, are considered reserved for the buyer.

In the lower left part of TORG-12, the seller's officials (the person who authorized the release of the cargo and the chief (senior) accountant) certify the transformation of goods into cargo. The latter is characterized by the mass and number of seats. These data are entered in item 3 of the bill of lading.

The date in the lower left part of TORG-12 characterizes the moment when the cargo was handed over to the carrier. It is confirmed by the signature of the official of the seller in the requisite "Goods were released". Note that the carrier signs the acceptance of the cargo only at the TN.

The date at the bottom right of the TORG-12 refers to the delivery of the cargo, not the goods. From the point of view of the seller, it does not matter who received the goods: the buyer-consignee himself or his representative (by power of attorney). One of the requisites must be filled in - “The cargo has been accepted” (if the cargo has been handed over to the representative) or “The cargo has been received by the consignee” (this signature is certified by the buyer's seal). Unused props are crossed out. And how the cargo is transferred from the attorney to the principal (buyer-consignee) in the future - the seller-consignor does not concern.

The buyer draws up the posting of the goods received by imposing a stamp on the TORG-12 (clause 2.1.3 Methodical recommendations on the accounting and registration of operations of receipt, storage and release of goods in trade organizations, approved. by letter of Roskomtorg dated 10.07.1996, No. 1-794 / 32-5; p. 49 of the Methodological Guidelines for the Accounting of Inventories, approved. 49 by order of the Ministry of Finance of Russia dated 28.12.2001, No. 119n). He will return a copy of TORG-12 with an imprint of such a stamp to the seller. At the same time, this copy plays the role of an act of acceptance and transfer of the carrier's services, signed by an authorized person (consignee) at the other end of the route.

The heading part of TORG-12 provides for the "Bill of lading (number, date)" variable. And in the TN there is p. 4 "Accompanying documents for the cargo." It indicates the number and date of the TORG-12, as well as the number of copies sent to the buyer. The seller may also include an invoice in the accompanying documents to the TN.

As you can see, TN and TORG-12 are inextricably linked. At the same time, TORG-12 specifies the object of transportation. Taken together, these two documents are equivalent to the TTN. Moreover, a separately taken TN does not allow us to establish what exactly the company is transporting. In clause 3 "Name of cargo" TN indicate the shipping (generalized) name of the cargo, and not the "accounting" characteristics of the goods. Therefore, the TN without the TORG-12 application does not ensure compliance with the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

The last official clarification on transport documents is addressed to an already undefined circle of persons (clause 8 of article 75, clause 3 of clause 1 of article 111 of the Tax Code of the Russian Federation). This letter of the Federal Tax Service of Russia dated March 21, 2012 No. ED-4-3 / [email protected] It says that the primary document confirming the cost of road transportation is either TN or TTN. It is not required to compose two forms for one trip. The officials still did not disclose the nuances of their application. But we showed how to reason and act in practice.

Freight forwarding documentation

The legal classification of the transaction determines the approach to its documentation. A good example of this is the contract of a transport expedition.

From the point of view of tax inspectors, the freight forwarder is an intermediary, since he acts for a fee on behalf of the client in his interests and at his expense.

Meanwhile, a transport expedition is an independent type of service (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 26, 1999 No. 5056/98; decision of the Moscow Arbitration Court dated May 4, 2008 in case No. A40-53580 / 07-104-296, supported by the definition of the Supreme Arbitration Court of the Russian Federation of May 7, 2009 No. VAS-2785/09 in case No. A40-53580 / 07-104-296).

True, in paragraph 2 of Art. 5 of Law No. 87-FZ says that the client reimburses the costs of the freight forwarder for the organization of transportation. However, we will not find a direct rule obliging the parties to the contract to indicate the amount of the freight forwarder's remuneration. The indemnification clause is applied if the forwarder pays for the services of third parties not provided for by the contract (resolution of the Third Arbitration Court of Appeal dated May 6, 2009 No. A33-16012 / 2008-03AP-1277/2009 in case No. A33-16012 / 2008). In other cases, the contract price is considered firm.

By the way, the price of work under a work contract has a similar structure. It includes the remuneration of the contractor and compensation for his costs (clause 2 of article 709 of the Civil Code of the Russian Federation). At the same time, the contractor also acts on the instructions of the customer (clause 1 of article 702 of the Civil Code of the Russian Federation) and has the right to involve subcontractors in the performance of his duties (clause 1 of article 706 of the Civil Code of the Russian Federation). However, the general contractor is not considered an intermediary.

Nevertheless, the Ministry of Finance of Russia in letters dated March 30, 2005 No. 03-04-11 / 69 and dated June 21, 2004 No. 03-03-11 / 103 indicates that the forwarder pays VAT to the budget only on the amount of his remuneration. This position is essentially based on Art. 156 of the Tax Code of the Russian Federation. But the scope of this article is limited to contracts of three types - orders, agency and commission. It does not apply to the services of a transport expedition (Resolution of the Federal Antimonopoly Service of the Moscow District of 04/14/2011 No. KA-A40 / 2627-11 in case No. A40-84019 / 10-99-418). And the decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the Forms and Rules for Filling (Maintaining) Documents Used in Calculating Value Added Tax" does not give the forwarder the right to re-issue invoices for expenses "reimbursed" by the client.

In tax accounting, the services of a freight forwarder can be considered by analogy with intermediary services (clause 3, clause 1 of article 264 of the Tax Code of the Russian Federation), but not necessarily. With equal grounds, the client can classify the costs under the contract as material costs (subparagraph 6 of paragraph 1 of article 254 of the Tax Code of the Russian Federation), since the goal and result of forwarding activities is the delivery of goods. Then you will not need documents confirming the costs of the forwarder.

The client chooses the accounting policy option independently (clause 4 of article 252 of the Tax Code of the Russian Federation).

Another important nuance. Forwarding documents (forwarding receipt, order to the forwarder, warehouse receipt) - an integral part of the transport forwarding agreement. They are not primary accounting documents. Moreover, the transport forwarding agreement may specify the possibility of using forwarding documents not provided for by the rules of forwarding activities (clauses 6 and 7 of the Procedure for issuing and forms of forwarding documents, approved by order of the Ministry of Transport of Russia dated 11.02.2008 No. 23).

Carriage of goods by road is one of the largest and most important areas of activity in Russia. All year round transport companies provide a number of services for the clearance of goods, their loading, unloading, and also ensure timely delivery of goods and materials in the integrity and safety of the country and abroad. Many structures are involved in this area, including the logistics department. Automobile transportation of goods and their rules are approved by the Decree of the Government of the Russian Federation of 15.04.2011 No. 272 ​​"Rules for the carriage of goods by road".

Transportation of goods by road occupies a significant part of the freight market

Freight road transportation is carried out in accordance with the Civil Code of the Russian Federation and UAT. In the general rules for the transportation of goods on the territory of Russia and abroad, several important points are spelled out, the knowledge of which makes it possible to ensure the conduct of a reliable, profitable and stable business in this area of ​​activity.

Rules for accepting goods and materials for transportation

Acceptance of inventory items by carriers who are licensed is carried out on the basis of an agreement with the supplier of the goods.

The sender undertakes to present to the carrier the corresponding document for the transportation of goods and materials by road. In the absence of a contract, a one-time application is submitted.

Submission of documents for the transportation of goods and materials is provided within the period specified in the agreement. The number of loading places and their type is selected by the carrier, depending on the type of goods and materials transported, their number and the nature of transportation.

After the conclusion of the transaction, the transport companies undertake:

• Timely supply vehicles with a tail lift and other necessary devices to the points of loading and unloading goods and materials.
• Submit only serviceable vehicles suitable for transportation of a certain type of inventory. The supply of a faulty vehicle is equivalent to its failure.
• The vehicles provided for transportation with a tail lift, slats, shelters and other devices must comply with all sanitary standards.

• Carry out container road transportations along the shortest path that is open for the movement of cars. In case of an increase in the distance of the car with cargo, the carrier is obliged to notify the sender of the order.

The sender of the order is obliged to carry out a number of measures: prepare goods and materials for loading, fill out and prepare all the necessary documentation (pass documents for the carrier's travel to the place of acceptance and delivery of goods, licensing and all Required documents in accordance with sanitary and other standards).

In case of non-observance of these rules, the provided goods and materials are not allowed to be accepted for loading. The sender undertakes to pay the amount of calculating the mileage of the car from the place of dispatch to the place of its delivery for loading.

The sender of the order has the right to be present at the loading of his goods on the vehicle supplied by the transport company.

Container road transport should be carried out along the shortest possible route

Refusal to accept goods and materials for transportation

Freight road transportation in the city, in the suburbs, as well as intercity road transportation is not performed if:

• Products or goods for loading provided in improper packaging.
• If the means of transport are not indicated in the valid transport request.
• The mass of goods and materials exceeds the maximum permissible lifting capacity of the supplied train.
• Force majeure - unfavorable weather conditions, in connection with which delivery of goods and materials is impossible. In this case, road transport is postponed or restrictions are imposed on road freight transport by road.

There are some restrictions according to which the sender of the order does not have the right to present, and the trucking company to accept goods and materials for transportation. If such transportation is prohibited by UAT, in the absence of the necessary road documentation.

Almost every company licensed to carry out cargo transportation by road provides a service of receiving, escorting and delivering cargo by a freight forwarder. But this is not a prerequisite and is carried out by agreement of the parties.

Force majeure may cause refusal to transport goods

Rules for issuing and redirecting goods and materials

After sending the goods, the sender is obliged to notify the recipient about this for the timely preparation of access roads, the place of acceptance and delivery of goods and materials.

The point of issue of the transported goods and products is indicated in the bill of lading. After their acceptance and unloading, employees are required to clean the package and, if necessary, disinfect.

Acceptance of goods and materials is carried out in the same way as their dispatch - they are weighed, measured, and the number of packages is calculated.

If cargo transportation by road within the city, as well as intercity road cargo transportation, was carried out in accordance with all the rules and regulations - on a serviceable car, without damaging the sealing and damage to goods and materials, then checking their weight, condition and counting the number of packages is not performed.

The carrier company, which is licensed to carry out such activities, does not bear any responsibility in the event of a discrepancy between the data on the mass of the cargo and its actual weight, if such discrepancies are within:

• The permissible rate of decrease in the weight of goods and materials.
• Limit discrepancies in the readings of the weighing equipment.
• Accuracy standards for weighing cargo, which are regulated by the Civil Code of the Russian Federation for Metrology and Standardization.

In case of revealing shortages, damage or damage to goods and materials, an act is drawn up by the recipient and, at the request of the applicant, an examination is carried out by authorized persons.

The recipient may refuse the delivered order if its qualitative and quantitative indicators have changed so much that their possibility of using them for their intended purpose in whole or in part is excluded.

Trucking in the city, in the suburbs, as well as intercity trucking can be redirected. In case of refusal to deliver goods and materials by the recipient for unknown reasons, the sender must notify the transport company and provide the necessary data for their forwarding:

• First application number and TTN.
• The addressee of the first customer and the name of the company.
• New customer address.
• The name of the new recipient.

Such a document can be drawn up both in writing and orally - by phone, e-mail or fax, if it is provided for by the contract.

If the recipient refused the cargo, and the sender did not notify the transport company about the new customer, the carrier has the right to deposit the goods and materials for storage at actual address finding them before receiving instructions from the sender. Also, the transport company can transfer the cargo to another recipient if it is a perishable product.

Automobile cargo transportation within the city, suburb, as well as intercity truck transportation in accordance with the accepted norms provide for the return of the cargo, in case of its refusal by the recipient, the sender and demand reimbursement of all transportation services provided, taking into account penalties.

Return of cargo to the sender is provided for cargo transportation in the city

Temporary norms for loading and unloading vehicles

Based on the current time standards, payments are made for services for the transportation of goods and materials by transport companies and the remuneration of drivers.

These standards apply to almost all types of vehicles. This group includes on-board vehicles, vans, specialized rolling stock, as well as vehicles with a tail lift, tractors, vehicles equipped with trailers and semi-trailers.

These rules were developed with the aim of competent and profitable organization of the transportation of goods by road with a tail lift and other devices, namely

• Saving time for simple vehicles for acceptance and delivery of goods and materials.
• Rational stacking and loading of products and goods with maximum use of the lifting capacity of the machines and their capacity.
• Compact stowage of goods (even distribution of the load of the mass of goods and materials on the chassis of vehicles).
• Creation of an optimal mode of movement of cars along a given path, taking into account the state of the roads, traffic intensity and other factors.

Transportation of rapidly perishable products by road

Groups of quickly perishable products:

• Vegetation for the garden and vegetable garden.
• Recycled products.

Automobile transportation of such products around the city, suburb, as well as intercity truck transportation requires compliance with a certain temperature regime in cargo places, regardless of the transportation season. There is a special table that lists all types of perishable products (prefabricated, bulk or liquid) and the required temperature for their transportation by car or truck.

There are certain norms for the loss of grocery goods during transportation, which were established by Order of the Ministry of Trade of the RSFSR No. 144 of 06/09/86

For each product group, special packaging is used.

When the cars are submitted by the carrier company, which is licensed for the supply and transportation of such goods and materials, the sender is obliged to provide perishable goods in good condition in accordance with the rules and regulations of the SES.

It is allowed to transport groupage cargo by road in one cargo or light vehicle or trailer, if these goods are included in the same group.

Different stowage methods are used for each perishable cargo. Frozen products are packed tightly with the possibility of maximum use of places for loading with a tail lift and other devices. Fresh and chilled produce is stacked to provide air circulation.

The sender of the order assumes all responsibility for the correct packing and placement of the cargo.

Intercity trucking provides for the calculation of the delivery time of groupage, liquid or bulk cargo, based on the actual distance from the point of loading to the point of unloading and the average daily mileage of the car - six hundred kilometers.

If the delivery of perishable goods and materials is impossible due to a breakdown of the vehicle, the consignor and the transport company undertake to take all possible measures to transfer the cargo to the nearest trading network for implementation.

After the end of the unloading process in a trailer or container with a tail lift or other devices, the packages must be cleaned of cargo residues and disinfected, if necessary.

Products of plant and animal origin are classified as perishable

Disputed situations and their resolution

Peculiarities of road cargo transportation include consideration and resolution of disputes. Disputes can arise at all stages of the implementation of transport and forwarding services and are resolved in court.

Responsibility for the person accompanying the cargo is assigned from the moment he accepts the goods and materials from the sender and until they are issued to the recipient.

In case of shortage, the consignor of the order may demand from the cargo escort:

• Compensation for damage is free of charge.
• Reducing the cost for the service rendered by the forwarder.
• Reimbursement of amounts spent to cover losses with own funds.

The freight forwarder is liable in the event that the trucking of goods was carried out with loss, damage or damage to goods and materials, as well as their untimely delivery. The blame rests with the accompanying person, if evidence is not provided on the implementation of all possible measures to eliminate or prevent the occurrence of such consequences.

Release of the freight forwarder from liability

The freight forwarder accompanying road freight is not responsible if:

• Damage to goods or products due to natural causes during their transportation on an open trailer, semi-trailer or container.
• The mass of the missing product does not exceed the natural loss limit, which is spelled out in the regulations of municipal and state bodies, as well as in the transport expedition agreement.

If the damage caused to the cargo was not noticed externally, the recipient of the order must prove the guilt of the accompanying person for the damage caused.

Transportation of trucks, as well as other goods and materials that have not been delivered within sixty days from the date of the transaction and the delivery time of the products can be considered a loss. Based on this, both parties have the right to demand from the accompanying person compensation for the entire value of the cargo.

After clarifying the circumstances and confirming the guilt of the forwarder, the applicant calculates the amount of damage. In accordance with the current rules and regulations, intercity trucking, as well as transportation within the city and beyond, the amount of compensation for losses incurred cannot be higher than the tariff for freight forwarding services, which is spelled out in the contract of the transport company.

None of the parties to the transaction shall be liable for any damage caused to the goods or products on the basis of a verbal order, order or notification. Cargo transportation by road is carried out after drawing up all the necessary documentation. These are documents that are certified by signatures and seals. They are legally binding.

The freight forwarder is not responsible for the natural drying out of the goods.

Rules for loading and unloading goods and materials

The loading process, the calculation of the amount of cargo, its distribution and closing is assigned to the consignor of the cargo according to the UAT. Removing the shelter, unloading and cleaning a car or truck from cargo residues is the task of the recipient of the order.

If agreed, the transport company can assume all obligations related to loading and unloading operations. To carry out such work, the firm must own necessary equipment and be licensed. This condition is prescribed in the contract between the customer and the carrier of the cargo, or an additional agreement to the contract is drawn up. Then the transport company bears full responsibility for the safety of goods and materials in the process of loading and unloading operations.

Also, a driver can take part in such work - the direct carrier of goods and materials, if this condition is spelled out in the agreement between the two parties.

Transportation of goods by dump trucks with a carrying capacity of 10 tons, as well as transportation of goods by other types of vehicles, is carried out with the most rational use of its capacity, but within the limits of the lifting capacity.

Automobile cargo transportation of lightweight cargo provides for the use of additional sides in order to prevent the spilling of materials during their transportation.

Bulk cargo, which is transported in bulk, is loaded at the level of increased sides to prevent them from tipping over during transportation.

For the transportation of heavy cargo, trucks with a carrying capacity of 10 tons are used, which are equipped with special devices - a tail lift, hinges, lugs and frames.

Before loading, the amount of cargo is calculated. The packing of goods and materials should be as reliable as possible in order to prevent their shifts, friction, pressure on the doors and to ensure maximum safety during the loading and unloading of goods and materials and the route.

After the process of loading the cargo is completed, the driver is obliged to check the correctness of its stowage in order to ensure the safety during transportation and traffic safety.

Transportation of trucks with a carrying capacity of 10 tons, as well as transportation of goods by other means of transport, provides for loading and unloading operations using automated equipment. Some types of cargo are loaded by hand if their mass does not exceed fifty kilograms.

Loading of goods heavier than 50 kg is carried out using equipment

Safety rules for loading cargo manually

• For the transfer of sharp, prickly and cutting objects, special cases and pencil cases are used.
• Loading and unloading of goods in packages with a hard surface and ice is carried out with the use of gloves.
• Inventories in damaged containers with protruding prickly and sharp objects are not allowed to be carried.
• Glassware is placed on special stable supports.
• For the transportation of boards, special supports are used to exclude the possibility of their sagging and damage during transportation. Elements with a thickness of at least 50 mm are allowed for loading.

Intercity trucking, as well as transportation of goods within the city and the suburbs, is carried out from the moment the driver submits a travel document at the point of acceptance of goods and materials. The time of delivery of the cargo is calculated from the moment the TTN is submitted at the point of its unloading.

The calculation of the running time of a rolling stock with a load excludes the time the vehicle is under loading or unloading.

Manual loading of goods must be carried out in a safe manner.

Rules governing the labor activity of a cargo carrier

There is a certain algorithm for preparing a car driver for the carriage of goods, which is spelled out in the regulations and applies to all types of freight transport by road:

• Preparing the car for loading.
• Passing the necessary medical examination before leaving.
• The process of transportation, which includes the delivery of a car to the point of loading and unloading of groupage, bulk, liquid and other types of cargo.

In addition, the duties of the driver include ensuring the efficient operation of the vehicle, the safety of transportation of goods and materials, the full use of the working hours for the current period and compliance with all the rules and regulations of the current legislation on the carriage of goods by road.

In accordance with the regulations, the carrier's working time should not exceed forty hours a week.

The working day for a chauffeur who works five days a week is eight hours, on a six-day day - seven hours.

For drivers transporting inventory items in intercity traffic, the working day can be increased to twelve hours.

Driver's rights

• Break during the working day for rest and meals.
• Rest on weekends and holidays provided for by the legislation of the Russian Federation.
• The right to annually paid vacation and additional vacation in accordance with the current legislation of Russia.

The process of organizing the work of drivers in intercity traffic is carried out as follows.

• If the turnover of the vehicle takes place during a work shift, the company provides one driver to transport the cargo.

• On routes more than two hundred and fifty kilometers long, a truck or car is served by several drivers.

• Shift-cargo driving involves the operation of several cars, to which a group of drivers is assigned, each of whom works on different cars and on a certain section of the route.

Each driver must know the Rules for the carriage of all types of goods, the purpose and principle of operation of all mechanisms and devices serving the car, timely identify and eliminate all malfunctions that may arise during the operation of the vehicle.

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