Delivery note excel. Download the bill of lading form. Sample of filling out a delivery note

And who fills it out - the carrier or the customer, it is worth considering such a common situation as transportation of the shipped goods with the help of a third-party road carrier.

When issuing TTN No. 1-T, three parties enter into a relationship:

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

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

If delivery is carried out by the supplier

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

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

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

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

If the customer organizes the removal

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

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

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

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

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

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

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

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

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

If you use the services of a transport company

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

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

Drawing up the technical specification

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

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

What does the document look like?

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

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

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

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

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

Registration procedure: how to fill out correctly?

Required details

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

Number of copies

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

1. For the sender.
2. For the recipient.
3. For the payer.
4. To record the driver's work.

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

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

Examples, depending on the document column

"Shipper"

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

The following information is entered into the TTN:

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

"Consignee"

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

Things to keep in mind:

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

"Payer"

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

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

Specifying the product code

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

1. Using a product range approved and used at the enterprise.
2. Using the all-Russian classifier approved by order of Rosstandart No. 14-st of 2014.

Third party delivery

How to fill out a waybill (Bill of Lading) for transportation if the carrier is a third party? In the event that the invoice is filled out for transportation with the participation of a separate transport company, the following points must be kept in mind.

1. How many copies should be made in this case? At least four: for the sender, recipient, payer - and for recording the work done and charging the driver (this copy is stored along with the waybill).

   The parties have the right to additionally produce other copies if they are required during the contractual relationship.

2. What additional fields need to be filled in in this case? In the event that an additional company is involved in transportation, additional columns in the second section of the TTN are filled in:
   • name of the transport organization and its details;
   • documents that are attached to the technical specification (for example, TORG-12 or similar);
   • date and number of waybill;
   • details of the vehicle on which the cargo is transported;
   • driver data;
   • distance for transporting cargo;
   • freight forwarding code;
   • accrued amounts to the driver.

   If necessary, other details must be filled in.

– one of the most important documents when delivering cargo. However, it is filled out according to certain rules, and if they are violated, the invoice may not have legal force.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

After an audit, any auditor will say that the absence of a consignment note (Bill of Lading) entails unpleasant tax consequences for the organization. And he will be right, because, in accordance with paragraph 1 of Article 9 of the Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), all business transactions carried out by the organization must be documented documents. They serve as primary accounting documents on the basis of which accounting is conducted. Let's consider this issue in more detail.

When to draw up a TTN

TTN (for a sample of filling, see Example 1) is an accompanying document when transporting goods by road (clause 2.1.2 of the Methodological recommendations for accounting and registration of operations for receiving, storing and releasing goods in trade organizations (approved by a letter from Roskomtorg dated July 10, 1996 No. 1-794/32-5).

When transporting goods by road, acceptance of incoming materials is carried out on the basis of a consignment note received from the shipper (clause 49 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

The need for the consignor to draw up a specification form is also confirmed by paragraph 47 of the “Charter of Motor Transport of the RSFSR”, approved by Resolution of the Council of Ministers of the RSFSR dated January 8, 1969 No. 12 (hereinafter referred to as the Charter). In accordance with this document, the shipper must submit to the motor transport enterprise or organization a consignment note for the cargo presented for transportation, which is the main transportation document and according to which this cargo is written off by the shipper and received by the consignee.

Transportation of goods by road in urban, suburban and intercity traffic is carried out only if there is a registered TTN (clause 2 of the instructions of the USSR Ministry of Finance No. 156, USSR State Bank No. 30, Central Administration of the USSR No. 354/7, Ministry of Autotransport of the RSFSR No. 10/998 dated November 30, 1983 . “On the procedure for payment for the transportation of goods by road” (hereinafter referred to as Instruction No. 156)).

Larina S.N., lawyer, tax consultant Another argument in favor of drawing up a TTN can be considered clause 2.1.1 of the Traffic Rules, approved by Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. According to this norm, the driver is obliged to carry with him and, at the request of police officers, hand over to them for inspection, including shipping documents. The absence of accompanying documents specified in paragraph 2.1.1 of the Traffic Rules is sufficient grounds for the seizure of transported inventory items. TTN is the only document used for writing off inventory from shippers and posting them to consignees, as well as for warehouse, operational and accounting (clause 6 of Instruction No. 156). The consignor must draw up a specification form for the transportation of goods by road for each vehicle trip for each consignee separately, with the obligatory completion of all details (clause 10 of Instruction No. 156). TTN must be necessarily attached to waybills (clause 17 of Instruction No. 156). However, there are exceptions here (clause 5 of Instruction No. 156). No TTN required: for the transportation of goods for which warehouse records are not maintained; for the use of vehicles when servicing communication and power lines, oil and gas pipelines, and filming; for transportation of mail and periodicals; during scientific research and geological work; when collecting secondary raw materials. Since waybills are drawn up by all organizations that have their own or leased vehicles, when releasing a vehicle onto the line (clause 15 of Instruction No. 156), a TTN should be drawn up if the cargo is delivered by the shipper. Thus, TTN compiled by the shipper in two cases: if the cargo is delivered by a motor transport organization; if the cargo is delivered by the shipper using his own or rented vehicles. In the event that the buyer (the consignee) removes the cargo independently , registration of a TTN is not required.

TTN or TORG-12?

Larina S.N., lawyer, tax consultant answers the question

It is not clear from the question who delivers the goods: the supplier independently or with the participation of the carrier. Let's consider both options.

The organization delivers the goods by engaging a carrier.

The consignment note (form No. TORG-12) (for a sample filling, see Example No. 2), in accordance with the album of unified forms for recording trade operations, approved by Resolution of the State Statistics Committee of December 25, 1998 No. 132, is used to register the sale (issue) of goods -material assets of a third party organization. Thus, TORG-12 is the primary document certifying the transfer of ownership of the goods from the seller to the buyer.

As for the TTN, in accordance with paragraph 2 of Article 785 of the Civil Code, the conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance of a consignment note to the sender of the goods. In addition, as noted above, the cargo transport document is a transportation document and on its basis the cargo is written off by the consignor and received by the consignee.

Thus, both TORG-12 and TTN confirm the completion of the same business transaction - the transfer of goods by the seller to the buyer. However, the fact of transportation of goods should be formalized specifically with a consignment note, and TORG-12 acts as an annex to the consignment note. The fact is that, in accordance with paragraph 6 of Article 9 of Law No. 129-FZ, in order to control and streamline the processing of data on business transactions, consolidated recorded documents are compiled on the basis of primary documents. Therefore, one of the documents will be primary, and the second - summary.

In our opinion, the transport invoice will be primary in the situation under consideration, since it confirms the fact of shipment and delivery of the goods to the buyer. So, on the first page of TORG-12 there is a section “Consignment note”, in which information about the consignment note is entered.

But keep in mind that you can’t do without TORG-12 in this situation either. Note that, unlike the trade invoice, the TTN does not have a column in which it is necessary to enter information about VAT in a separate line. But in accordance with paragraph 4 of Article 168 of the Tax Code, in settlement documents, primary accounting documents and invoices, VAT amounts must be highlighted on a separate line. It is on this formal basis that tax officials can refuse to deduct VAT.

As for the risks due to the absence of a specification form, they may arise from the buyer or the shipper. In the first case, due to failure to confirm the fact of transportation of the goods, in the second - due to the lack of shipping documents. In any case, even if you have a properly executed invoice and despite positive judicial practice, in order to avoid disputes with the tax authorities, we recommend that you also issue a TTN.

The supplier independently delivers the goods.

In this case, the primary accounting document will be the delivery note. The first copy of TORG-12 remains with the seller, who hands over the material assets and is the basis for their write-off. The second copy is given to the buyer, and based on it he receives the goods. The second copy is handed over by the seller's forwarder, who accompanies the transportation of the goods, at the time of delivery of the goods. Thus, formally, in the situation under consideration, drawing up TORG-12 is sufficient.

However, one should not forget about the requirement of paragraph 2.1.1 of the Traffic Rules, according to which the driver is obliged to have with him and, at the request of the police officers, hand over to them for verification, including shipping documents. But in their absence, the cargo may be seized.

TORG-12, as a primary accounting document, has a strictly defined purpose - registration of the sale of inventory items to a third party and is not an accompanying transport document. But the TTN acts not only as a primary document, on the basis of which the seller writes off inventory items and the recipient arrives, but also as an accompanying transportation document.

Therefore, in this situation, similar to the previous one, we recommend issuing both TTN and TORG-12.

Consequences of missing TTN or incorrectly drawn up TTN

In accordance with paragraph 2 of Article 9 of Law No. 129-FZ, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain mandatory details. The form of the consignment note (Form No. 1-T) was approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machines and mechanisms, work in road transport” (hereinafter referred to as Resolution No. 78).

Tax authorities often refuse to deduct VAT in the absence of a tax identification document. Courts often side with the taxpayer and indicate that in order to deduct VAT, it is enough to have a properly executed delivery note and invoice. Let's consider the opposite situations, when the absence or incorrect completion of the TTN leads to negative consequences for the organization.

Judicial and arbitration practice

Judicial and arbitration practice

Judicial and arbitration practice

Judicial and arbitration practice

Judicial and arbitration practice

Procedure for filling out the TTN

In accordance with Resolution No. 78, the TTN is issued in four copies. The first one remains with the shipper and is intended for writing off inventory items. The second, third and fourth copies, certified by the signatures and seals of the shipper and the signature of the driver, are handed to the driver.

The second one is handed over by the driver to the consignee and is intended for the receipt of inventory items from the consignee.

The third and fourth copies, certified by the signatures and seals of the consignee, are handed over to the organization that owns the vehicle.

The third copy, which serves as the basis for calculations, is attached by the transport organization to the invoice for transportation and sent to the payer - the customer of the vehicle, and the fourth is attached to the waybill and serves as the basis for accounting for transport work and calculating wages to the driver.

There are no more detailed instructions on filling out this form in the regulatory documents. Section 2 of Instruction No. 156 provided clarifications, but they relate to Form No. 1-T, which was Appendix No. 1 to this Instruction and was canceled by Resolution No. 78.

You can download the TTN form for 2019 for free in formats convenient for you using the links below, where you will also find an example of filling out the new TTN form:

Sample of filling out the new TTN for 2019

Consignment note (WB) form 1-T is a document designed to record the movement of inventory items and payments for their delivery by road. According to the UAT and the Civil Code, it is confirmation of the conclusion of a contract of carriage.

According to the Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport”, a consignment note for the transportation of goods by road is drawn up by the consignor for each consignee separately for each driving a car with the obligatory filling of all details.

TTN consists of two sections:

In the first describes the commodity relationship between the consignor, consignee and buyer of the goods (often the consignee and buyer are the same person). This section reflects the write-off of goods from the sender and their receipt by the recipient.

Second section called “Transport” it indicates data on the car, driver, cargo transportation route,

How many TTN forms should a driver be given?

1st sample remains with the shipper to confirm acceptance of the cargo by the driver, the rest leave with the cargo. All copies must be signed by the driver upon receipt of the cargo.

Then, upon unloading, 4 TTN forms are given to the recipient for certification with his seal and signature. Of them:

2nd sample TTN remains with the consignee

3rd, 4th and 5th are given to the driver. These forms of the consignment note are already distributed between the carrier (one copy), the forwarder (one copy), and the latter is then sent to the consignee to confirm the completion of transportation and the transfer of material assets to the recipient in full and without claims.

Why does EVERYONE feel bad when there is no TTN???

1) To the shipper: there is no document confirming the acceptance of the cargo by the driver, as well as confirmation of delivery of the goods to the recipient. Therefore, the responsibility of the transport company and the recipient to the sender is “blurred”.

Consequence: in a conflict situation you will not find ends!

2) For the consignee: it is difficult to compare the cargo (total weight, number of units, etc.) loaded at the sender's warehouse with what actually arrived for unloading.

3) Transport company: there is no confirmation of the fact of transportation for the tax authorities. In case of a controversial situation regarding the safety of the cargo, the carrier is between the sender and the recipient, like “between a rock and a hard place.”

4) Although there is an EXCEPTION: the regulatory authorities on the road are satisfied, who can, under the threat of parking a car with a load, fine the driver.

Consignment note 2019 download form in Excel
Consignment note TTN, form No. 1-T

01.02.2019

TN form
The form of the transport bill of lading was approved by Decree of the Government of the Russian Federation dated April 15, 2011 No. 272 ​​“On approval of the rules for transporting goods by road” as amended: in ed. Decrees of the Government of the Russian Federation dated December 30, 2011 N 1208, dated January 9, 2014 No. 12 (as amended on May 18, 2015), dated December 3, 2015 No. 1311, dated November 24, 2016 No. 1233, dated December 22, 2016 No. 1442, dated December 12, 2017 No. 1529, as amended by the Appeal Ruling of the Supreme Court of the Russian Federation dated May 17, 2016 N APL16-142,Decree of the Government of the Russian Federation dated March 16, 2018 No. 285 (as amended on December 22, 2018).

Start of the latest edition dated 12/12/2017 No. 1529: 12/22/2017.

TTN form

The form of the consignment note (TTN, unified form No. 1-T, OKUD 0345009) was approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machines and mechanisms, work in road transport” .

(xls, according to the Post. State Statistics Committee of the Russian Federation No. 78)

About the changes

On changes in the form of the consignment note in accordance with Decree of the Government of Russia dated December 12, 2017 No. 1529 (from the document):

Amendments have been made to the form of the consignment note and the procedure for filling it out. The changes affected sections 13 and 15 of the consignment note and the procedure for filling them out.
The new amendments establish that when transporting dangerous goods, as well as when transporting goods by heavy or large vehicles, the carrier indicates in paragraph 13 of the waybill information about the number, date and validity period of the special permit, as well as the route of such transportation. Such information is indicated if necessary.
Until now, we have been talking about indicating the route when transporting dangerous, heavy and large-sized cargo. Thus, now the route and information about the permit are indicated when transporting any cargo by heavy or large vehicles.

On changes in the form of the waybill according to the resolution Government of Russia dated December 3, 2015 No. 1311 (from document):

In section 4 of Appendix No. 4 to the Rules for the transportation of goods by road, approved by Decree of the Government of the Russian Federation of April 15, 2011 N 272 “On approval of the Rules for the transportation of goods by road” (Collected Legislation of the Russian Federation, 2011, No. 17, Art. 2407; 2012, N 10, art. 1223):

the words "(list of documents attached to the waybill, provided for by ADR, sanitary, customs, quarantine, and other rules in accordance with the legislation of the Russian Federation)" shall be replaced with the words "(list of documents attached to the waybill, provided for by ADR, sanitary, customs, quarantine, other rules in accordance with the legislation of the Russian Federation, or registration numbers of these documents, if such documents (information about such documents) are contained in state information systems)";

the words "(list of certificates, quality passports, certificates, permits, instructions, title and other documents attached to the cargo, the availability of which is established by the legislation of the Russian Federation)" shall be replaced with the words "(list of certificates, quality passports, certificates, permits, instructions attached to the cargo, title and other documents, the availability of which is established by the legislation of the Russian Federation, or registration numbers of these documents, if such documents (information about such documents) are contained in state information systems).”

Chairman of the Government of the Russian Federation D. MEDVEDEV

TN form

Procedure\rules\instructions for filling out the bill of lading form

(Excerpt from the Resolution of the Government of the Russian Federation dated April 15, 2011 No. 272 ​​as amended by Resolutions of the Government of the Russian Federation dated December 30, 2011 N 1208, dated January 9, 2014 N 12 (as amended on May 18, 2015), dated December 3, 2015 N 1311, dated November 24. 2016 N 1233, dated 12/22/2016 N 1442, dated 12/12/2017 No. 1529):

II. Concluding a contract for the carriage of goods, a contract for chartering a vehicle for transporting goods

6. Transportation of cargo is carried out on the basis of a contract for the carriage of cargo, which can be concluded through the carrier’s acceptance of an order for execution, and if there is an agreement on the organization of carriage of cargo, an application from the shipper, except for the cases specified in paragraph 13 of these Rules.

The conclusion of a contract for the carriage of goods is confirmed by a waybill drawn up by the shipper (unless otherwise provided by the contract for the carriage of goods) in the form according to Appendix No. 4 (hereinafter referred to as the waybill).

7. The order (application) is submitted by the shipper to the carrier, who is obliged to review the order (application) and, within 3 days from the date of its acceptance, inform the shipper about acceptance or refusal to accept the order (application) with a written justification of the reasons for the refusal and return the order (application ).

When considering an order (application), the carrier, in agreement with the shipper, determines the conditions for transporting the goods and fills out paragraphs 8 - 11, 13, 15 and 16 (as far as the carrier is concerned) of the waybill. When transporting dangerous goods, as well as when transporting a heavy and (or) large vehicle, the carrier indicates in paragraph 13 of the waybill, if necessary, information about the number, date and validity period of the special permit, as well as the route of such transportation.

(as amended by Decree of the Government of the Russian Federation dated December 12, 2017 N 1529)

8. Before concluding a contract for the carriage of goods, the carrier, at the request of the shipper, submits a document (price list) containing information about the cost of the carrier’s services and the procedure for calculating freight charges.

9. The consignment note, unless otherwise provided by the contract for the carriage of goods, is drawn up for one or several consignments of cargo transported on one vehicle, in 3 copies (originals), respectively, for the shipper, consignee and carrier.

The consignment note is signed by the shipper and the carrier or their authorized representatives.

Any corrections are certified by the signatures of both the shipper and the carrier or their authorized representatives.

(as amended by Decree of the Government of the Russian Federation dated December 30, 2011 N 1208)

10. In the case of loading cargo to be transported onto various vehicles, a number of waybills are drawn up that corresponds to the number of vehicles used.

11. In the absence of all or any individual entries in the “Conditions of Transportation” section of the waybill, the conditions for the transportation of goods provided for by the Federal Law “Charter of Motor Transport and Urban Ground Electric Transport” (hereinafter referred to as the Federal Law) and these Rules are applied.

The absence of an entry is confirmed by a dash in the corresponding column when filling out the delivery note.

12. When the shipper declares the value of the cargo, the cargo is accepted for transportation in the manner established by these Rules, indicating its value in paragraph 5 of the waybill. The declared value must not exceed the actual value of the cargo.

13. Transportation of cargo accompanied by a representative of the cargo owner, transportation of cargo for which no records are kept of the movement of inventory items, is carried out by a vehicle provided on the basis of a vehicle charter agreement for the carriage of cargo (hereinafter referred to as the charter agreement), concluded, unless otherwise provided for by agreement of the parties, in the form of a work order for the provision of a vehicle in the form in accordance with Appendix No. 5 (hereinafter referred to as the work order).

14. The work order is submitted by the charterer to the charterer, who is obliged to review the work order and, within 3 days from the date of its acceptance, inform the charterer about the acceptance or refusal to accept the work order with a written justification of the reasons for the refusal and return the work order.

When considering the work order, the charterer, in agreement with the charterer, determines the conditions for chartering the vehicle and fills out paragraphs 2, 8 - 10, 12 - 14 (in the part of the charterer) of the work order.

15. When submitting a work order to the charterer, the charterer fills out paragraphs 1, 3 - 7 and 14 of the work order.

16. Changes in the conditions of chartering along the route are noted by the charterer (driver) in column 11 “Reservations and comments of the charterer” of the work order.

17. In the absence of all or any individual entries in the purchase order relating to the conditions of chartering, the conditions provided for by the Federal Law and these Rules apply.

The absence of an entry is confirmed by a dash in the corresponding column of the work order.

18. The purchase order is drawn up in 3 copies (originals), signed by the charterer and the charterer. The first copy of the work order remains with the charterer, the second and third copies are handed over to the charterer (driver). The third copy of the work order with the necessary notes is attached to the invoice for chartering a vehicle for the carriage of goods and is sent to the charterer.

19. Any corrections in the work order are certified by the signatures of both the charterer and the charterer.

(as amended by Decree of the Government of the Russian Federation dated November 24, 2016 N 1233)

20. In the case of loading cargo to be transported onto various vehicles, a number of work orders are drawn up that corresponds to the number of vehicles used.

21. The execution of a bill of lading or work order in the case of transportation of goods for personal, family, household or other needs not related to business activities is carried out by the carrier (charterer) in agreement with the shipper (charterer), unless otherwise provided by agreement of the parties.

TTN form

Excerpt from Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78:Instructions for the use and completion of forms of primary accounting documentation for recording work in road transport: Consignment note (form No. 1-T)

Designed to account for the movement of inventory items and payments for their transportation by road. The consignment note consists of two sections:
1. Commodity, which determines the relationship between shippers and consignees and serves to write off inventory from shippers and post them to consignees.
2. Transport, which determines the relationship of shippers of motor transport customers with organizations - owners of motor vehicles that carried out the transportation of goods, and serves to record transport work and settlements of shippers or consignees with organizations - owners of motor vehicles for the services provided to them for the transportation of goods.
A consignment note for the transportation of goods by road is drawn up by the consignor for each consignee separately for each vehicle trip with the obligatory completion of all details.
During the centralized export of goods from railway stations, ports, marinas, airports, transportation is documented by waybills drawn up jointly with employees of organizations that own vehicles, railway stations, marinas, ports, airports.
In conditions where several goods are simultaneously transported on one vehicle to one or more recipients, a consignment note is issued for each consignment of goods and to each consignee separately.
The consignment note is issued in four copies: the first one remains with the shipper and is intended for writing off inventory items;
the second, third and fourth copies, certified by the signatures and seals (stamps) of the shipper and the signature of the driver, are handed to the driver;
the second - is handed over by the driver to the consignee and is intended for the receipt of inventory items from the consignee;
the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization that owns the vehicle.
The third copy, which serves as the basis for calculations, is attached by the organization - the owner of the vehicle to the invoice for transportation and sent to the payer - the customer of the vehicle, and the fourth is attached to the waybill and serves as the basis for accounting for transport work and calculating wages to the driver.
For non-commodity goods, for which there is no warehouse accounting of inventory items, but accounting is organized by measuring, weighing, geodetic measurement, the consignment note is issued in triplicate:
the first and second copies are transferred to the organization that owns the vehicle. The first copy serves as the basis for settlements between the organization - the owner of the vehicle and the shipper and is attached to the invoice, and the second copy is attached to the waybill and serves as the basis for accounting for transport work;
the third copy remains with the shipper and serves as the basis for recording the volumes of transportation performed.