Consignment note download word form. Nuances of filling out a new waybill. General rules for issuing a waybill

The first paragraph of Article 9 of Federal Law No. 129 (“On Accounting”), under pain of administrative punishment, forces organizations to conduct all business transactions taking into account the execution of supporting papers.

One of them is familiar to all TTN drivers. This is a document used to record data on the movement of various valuables using transport. At the same time, such paper becomes the basis for the sender to write off these valuables from himself, as well as for their acceptance by the recipient. One copy is located in the organization handing over inventory items. The second is given to the mediator. It gives the recipient the official right to post the delivery item.

Why is it needed, difference from a delivery note?

The invoice you are looking for is different from the others. For example, it only confirms the existence of a moving service agreement. TTN is needed both when paying for delivery, and for the purpose of directly accounting for goods and valuables. Its standard form contains two sections. The second of them (“commodity”) determines, using the above accounting, the relationship between the shipper and the consignee. Both documents duplicate each other only in the first section, so they should not be perceived as equivalent.

The paper in question is filled out in one of two situations: when the movement of material assets is carried out by an organization that is not related to any of the parties to the contract, or when the goods are delivered by the sender by car (even his own). In this case, filling out this invoice is mandatory in any conditions and for each client. Conversely, its registration is not required when one organization has acquired something from another and moves it “at its own pace.” Here you can get by with TORG-12.

An exception is also provided for the following cases:

• cargo moves that is not accounted for in the warehouse;
• vehicles servicing power and communication lines, oil and gas overpasses, as well as film studios, carry anything directly related to the activities of the companies for which they work;
• periodicals and mail are delivered;
• trips are related to scientific research or geological work;
• vehicles are involved in collecting recyclable materials.

Who should write it out and sign it?

According to the logistics rules dictated by Russian legislation, in most cases everything is written out exclusively by the sender (for each recipient separately). But during centralized removal from railway stations, transhipment warehouses, ports and air terminals, the logistics process can be formalized jointly with the employees of the “carrier companies” involved in it.

The TTN is signed by the financially responsible representative of the sending organization and the driver involved.

How to fill it out correctly

According to the Decree of the Government of the Russian Federation No. 272, a form of consignment note is in force in Russia No. 1-T.

The parties may provide in the contract a different algorithm for drawing up the required paper. For example, it is possible to assign many items to the delivery person to fill out. At the moment, the invoice only confirms the conclusion of an agreement on the transportation of goods and materials. Today, write-off and capitalization are not taken into account. Accordingly, now there are no longer any tabular columns of the product section familiar to accountants, characteristic of the previous form.

However, there remain 17 positions related to cargo transportation itself. The sender fills in the details of his organization and the consignee’s company and indicates:

• name of delivery items (what is in the transported shipment);
• quality certificates and product passports (only when they are available);
• special wishes of the person making the shipment;
• time and date of car pickup (those specified in the contract);
• time and date of unloading (filling out this item can be entrusted to the intermediary, in this case the one who moves the cargo).

The following eight positions are now filled by the carrier:

• conditions of movement (inside which vans or containers certain items are delivered, what kind of container);
• data on the acceptance of the order (using seals and signatures of representatives of the sending organization and the receiving organization);
• information about the person responsible for delivery (full name),
• information about the vehicle (make and number);
• comments on the condition of goods and materials (upon loading);
• when moving large, dangerous or heavy objects, the date, validity period and number of the special permit, as well as the route of movement, are indicated;
• forwarding information is entered if the delivery address has changed;
• The representative of the company involved in the transportation indicates the final amount of payment that the customer must make (previously it was broken down into separate items).

The clause on the date of drawing up the document with the signatures of both parties is retained, as well as a field for marks by the organization that sent the valuables, the people who received them, and transport intermediaries (the brief circumstances of the penalty are recalled in cases of violation of the contract; the calculation and amount of the penalty must be indicated).

The consignment note for each truck is written in 3 copies (to the recipient, the sender and the carrier). According to paragraph 9 of the modern rules, each of them has the status of an original and will have equal force in court.

An accompanying statement is also drawn up for three parties. According to Appendix No. 8 to the new rules, it is written if necessary and handed over in a situation where goods and materials are transported in containers (clause 41).

The fifth position of the latest rules contains explanations of the basic concepts used when moving various objects. According to them, a consignment of cargo is objects with one or more names, transported under a single document. Therefore, accompanying papers must be issued based on the number of vehicles transporting the order.

Since the end of April 2012, when transporting dangerous objects and perishable food cargo, the parties are required to comply with the requirements stipulated by the European Agreement concerning the International Carriage of Particularly Dangerous Goods of September 30, 1957 (Appendices A and B). We are talking here about special vehicles with appropriate containers and special delivery times. This provision is recommended for study by both the sender and the carrier.

Sample waybill, which is discussed in this article, is issued in all cases of transportation of inventory items by road. This primary document confirms the fact of movement of goods, which is important for record keeping for both the supplier and the buyer, and also serves as the basis for settlements with the cargo carrier.

Rules for filling out the TTN

When checking the validity of applying a VAT deduction, tax inspectors often ask to confirm the fact of the transaction by presenting a consignment note. Also, when reducing income tax due to transportation costs, to confirm these costs, the submission of a transport document is required, in particular the TTN in form 1-T. Therefore, it is important not only that this document is available, but also that it is completed correctly.

TTN form No. 1-T was approved by State Statistics Committee Resolution No. 78. To date, no significant changes have been made to form 1-T. The consignment note is filled out in 4 identical copies: one each for the consignee and the shipper, and 2 for the transport company.

After delivery of the cargo, the third copy must be sent to the payer along with an invoice for payment and a certificate of work performed. The obligatory document for the carrier's reporting is the waybill, which must be attached to the fourth copy of the invoice.

The consignment note consists of two sections: commodity and transport, and the responsibility for filling out the commodity part of the consignment note rests entirely with the shipper. The transport section is filled out by the cargo carrier.

Sample of filling out the TTN by the shipper

In the product section of the cargo transport form, the shipper indicates the serial number of the document and the date of its preparation, the exact details of the parties and data on the shipment of the goods (its name, quantity, type of packaging, number of pieces, price and amount of the shipment).

In the lines “Consignor” and “Consignee” you should indicate the names of the parties (the same as in the constituent documents), their legal address and telephone numbers for communication. Opposite these lines in the tabular section, you should fill in the registration numbers of enterprises (OKPO). Since Resolution 78 does not explain how the lines “Consignor” and “Consignee” should be filled in, everyone decides for themselves what to write there. Many rely on the line-by-line tips contained in the 1-T form template; some taxpayers also prefer to indicate their tax numbers in these lines.

Don't know your rights?

In the “Payer” line, which is most often the shipper (but there are different cases, including payment by order), it is necessary to indicate the bank details of this party. In the product section, all available information about the consignment is filled in. The name, quantity, price and amount in the consignment note are most often duplicated in regular invoices. That is why the parties may not issue additional invoices if all the information is filled out in the CTN and a separate allocation of VAT is not required.

Or there may be situations when the product section indicates that a specialized form TORG-12 is attached to the TTN, which in this case will be considered an integral part of the consignment note.

If the invoice is drawn up on several sheets, this is indicated under the tabular part of the product section. Next, you should indicate in words the total number of items and places of goods, as well as the total weight of the cargo (gross and net) and the amount of shipment.

The carrier must issue a power of attorney for his driver, and the shipper must fill out this information in the appropriate place in the goods section of the consignment note. At the bottom of the first section of the TTN, there should be signatures of authorized persons of the shipper on the left (those persons who authorized and made the shipment, and the chief accountant), on the right - the signature of the driver (this confirms the fact of transfer of responsibility for the safety of the cargo from the shipper to the carrier).

After delivery of the cargo, the consignee on the same side of the cargo transport form in the goods section makes a note about the presence or absence of claims and puts his signature. The signature of the financially responsible person who personally accepted the cargo (usually a storekeeper) must also be placed here.

Sample of filling out the TTN by the cargo carrier

The responsibilities of the cargo carrier include filling out the transport (second) section of the consignment note - here you must indicate the details of the cargo carrier company (exact name, legal address, contact phone number and bank details). The same set of information must be indicated about the payer (they are duplicated from the front side of the TTN). You should also fill in the registration details of the vehicle and the driver's name, as well as the loading and unloading location (and, if available, forwarding information).

In the tabular section you must indicate information about the cargo. The name of the cargo, the number of places it occupies, the gross weight, as well as a list of documents that come with the cargo are indicated here. It is necessary to fill out the lines regarding the method of determining the mass of the cargo. Under the tabular part information about the seals is indicated, the number of places and the total gross weight are indicated.

On the same side of the consignment note, the signatures of the materially responsible persons of the shipper (next to the word “Passed”) and the consignee (next to the word “Accepted”) are duplicated, and the signature of the driver (forwarder) is affixed in two places: first at the shipper when accepting the cargo for transportation, and then at the unloading point when the cargo is delivered to the recipient.

In the “Loading and unloading” table, notes are made when loading and unloading cargo about the performer, type of operation, loading/unloading method, responsible person and time for performing this work. The lines below are filled in by the cargo carrier's accounting department. It is on the basis of the information provided here that the driver’s salary is calculated.

Starting from July 25, 2011, when transporting goods by road, enterprises will need to issue a bill of lading using a new form.

As a rule, enterprises pay little attention to accompanying documents when delivering goods. Meanwhile, their correct completion is a necessary condition for recognizing expenses. Therefore, it is necessary to monitor changes in legislation in this area.

On July 25, 2011, the Decree of the Government of the Russian Federation of April 15, 2011 comes into force. No. 272 ​​“On approval of the rules for transporting goods by road.” Appendix 4 to this Resolution contains a new form of the consignment note.

In accordance with the new Rules, the transportation of goods by road is carried out on the basis of a contract for the carriage of goods, which can be concluded through the carrier’s acceptance of an order for execution, and if there is an agreement on the organization of the carriage of goods, an application from the shipper (clause 6 of Rules No. 272). 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).

At the moment, when transporting cargo by road, a consignment note is issued in Form No. 1-T. Form 1-T “Consignment note”, as well as instructions for its use and completion, were approved by 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 machines and mechanisms, work in road transport.” Recommendations for the use of a consignment note are also contained in the General Rules for the Transportation of Goods by Road (approved by the Ministry of Automobile Transport of the RSFSR on June 30, 1971).

What are the main differences between the new form of the waybill?

The most noticeable change is the absence of division of the invoice into goods and transport sections. The consignment note (form 1-T) consists of two sections:

1) commodity section - determines the relationship between shippers and consignees; on its basis, inventory and materials are written off and capitalized.

2) transport section - determines the relationship of shippers with transport organizations - carriers, serves for payments for services for the transportation of goods (Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78).

And the consignment note established by the Decree of the Government of the Russian Federation dated April 15, 2011. No. 272 ​​actually consists only of a transport section. At the same time, the developed form largely eliminates duplication of information about the shipper and the goods being transported, which are reflected in the invoice. The new form of the waybill does not contain information about the code (item number) of the product, quantity, price, or total cost of the product.

The waybill in section 3 “Name of cargo” indicates the shipping name of the cargo, the number of packages, markings, type of container and packaging method, net (gross) weight of packages in kilograms, dimensions in meters, volume of packages in cubic meters.

Unlike the invoice in the T-1 form, information about the parties to the transportation agreement excludes information about the payer (customer), information about the carrier’s bank details, details with signatures and transcripts of the chief accountant and employees who authorized and carried out the release of the cargo.

The bill of lading does not indicate the telephone numbers of the companies of shippers, consignees and carriers. Instead, the consignment note contains information about the means of communication of the person responsible for the transportation.

The new form also contains a number of additional information necessary for better organization and control of the process of transporting goods. Thus, the waybill includes data on the conditions of transportation, properties of the vehicle, recommendations and instructions of the shipper, information on the actual condition of the cargo, containers, packaging, marking and sealing upon acceptance and delivery of cargo, changes in transportation conditions during movement and unloading, etc. .d.

A feature of the new waybill is the lack of information about the price of the goods being transported. Section 5 of the bill of lading form provides only the declared value of the cargo, but it is indicated by the shipper only if the cargo is considered valuable. Information about the value of the cargo in the new invoice is filled out only in order to calculate the amount of compensation for damage in case of shortage or damage to the goods due to the fault of the carrier (clause 12 of Rules No. 272).

For this reason, the waybill does not replace the consignment note in form No. TORG-12. This is one of the main differences between the new waybill and the T-1 form. The goods section of the consignment note indicates the cost of the cargo, that is, the amount that the buyer must pay to the seller. That is, the waybill contains all the data necessary for writing off and posting the goods. Some organizations add additional columns to Form No. 1-T indicating the amount of VAT. This makes it possible to abandon TORG-12 and limit ourselves to invoices when accepting goods for accounting.

Consequently, the absence of information on the value of the cargo in the bill of lading according to the new form does not allow it to be a document that serves as a sufficient justification for recognizing expenses.

The procedure for filling out the waybill

The consignment note confirms the conclusion of the contract for the carriage of goods.

First, the shipper submits an order (application) to the carrier for the transportation of goods. This application must be considered by the carrier, who, within 3 days from the date of its acceptance, informs the shipper about acceptance of the order or refusal to accept the order. The date and number of the accepted order (application) is indicated in the delivery note.

As a general rule, the consignor prepares the waybill (clause 6 of Rules No. 272). However, the contract of carriage may provide for a different procedure for its execution. For example, assign this responsibility to the carrier.

Clause 9 of the new Rules establishes the requirements for the form of the consignment note. It must be in writing, signed by the carrier and the shipper, and certified by the carrier’s seal. If the shipper is a legal entity or an individual entrepreneur, then the invoice is also certified by the seal of the shipper. Any corrections in the waybill are also certified by the signatures and seals of both the shipper and the carrier.

The consignment note, unless otherwise provided by the contract for the carriage of goods, is drawn up for one or more consignments of cargo transported on one vehicle, in 3 copies, respectively, for the shipper, consignee and carrier (clause 9 of Rules No. 272). Each copy is numbered, for which the column “Copy No.” is provided in the consignment note. Consequently, the driver of the vehicle carrying out the transportation must have two copies of the waybill with him - for the carrier and for the consignee. Let us remind you that the consignment note in form T-1 for the transportation of goods by road is issued in four copies.

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. In this case, information about several consignments of cargo delivered on one vehicle can be entered into one invoice.

In paragraphs 1, 2 and 10 of the waybill, information about the consignor, consignee and carrier is indicated. In order to avoid disputes with tax authorities, it is necessary that this information corresponds to the invoice.

The carrier agrees on the terms of cargo transportation with the shipper, and on this basis fills out paragraphs 8-11, 13, 15 and 16 of the transport bill of lading. When transporting dangerous, large or heavy cargo, 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 for transporting such cargo.

When submitting a vehicle for loading, the consignor notes in Section 6 “Reception of Cargo” of the waybill in the presence of the carrier the actual date and time of submission of the vehicle for loading, as well as the condition of the cargo, containers, packaging, marking and sealing, weight of the cargo and number of packages ( clause 25 of Rules No. 272).

After loading is completed, the carrier signs the bill of lading and, if necessary, indicates in section 12 “Reservations and comments of the carrier” of the bill of lading his comments and reservations when accepting the cargo. In this section of the waybill, the carrier (driver) also notes a change in the conditions of cargo transportation (clause 28 of Rules No. 272).

An entry in the waybill about the weight of the cargo, indicating the method of determining it, is carried out by the shipper, unless otherwise established by the contract for the carriage of goods. At the request of the carrier, the weight of the cargo is determined by the shipper in the presence of the carrier, and if the point of departure is the carrier's terminal, by the carrier in the presence of the shipper. When transporting cargo in a covered vehicle and container sealed by the shipper, the weight of the cargo is determined by the shipper (clause 55 of Rules No. 272). Information about the sealing of the cargo (type and shape of the seal) is indicated in the waybill.

The new Rules for the transportation of goods provide for a change in the place of delivery of goods (redirection). Redirection is carried out in the case when the initially declared consignee, for reasons beyond the control of the carrier, was unable to accept the goods (clause 66 of Rules No. 272). Information about the new unloading point or about the new consignee is entered by the carrier in paragraph 14 of the waybill.

When submitting a vehicle for unloading, the consignee notes in section 7 “Deliverance of cargo” of the waybill in the presence of the carrier (driver) the actual date and time of submission of the vehicle for unloading, as well as the condition of the cargo, containers, packaging, marking and sealing, cargo weight and quantity cargo packages (clause 68 of Rules No. 272).

Mandatory details of the waybill are the signatures and seals of the parties:

• carrier - in section 9 “Information on acceptance of the order (application) for execution”, in section 16 “Date of preparation, signatures of the parties”,
• shipper - in section 6 “Acceptance of cargo” and in section 16 “Date of compilation, signatures of the parties”,
• consignee - in section 7 “Deliverance of cargo”.

Of course, in order to avoid disputes with both counterparties and regulatory authorities, it is necessary to fill out all sections of the invoice in as much detail as possible. However, if the company does not have the information to fill them out, then it is acceptable that the lines of the waybill may be empty. The absence of an entry is confirmed by a dash in the corresponding lines of the invoice. So, if the shipper and the carrier did not stipulate special conditions of transportation, then dashes are placed in all lines of Section 8 “Conditions of Transportation”. In this case, the conditions of transportation must be determined according to the general rules enshrined in the Federal Law “Charter of Automobile Transport and Urban Ground Electric Transport” dated November 8, 2007. No. 259-FZ (clause 11 of Rules No. 272).

If any other information is required for transportation that is not provided for in the established form of the bill of lading, then enterprises can enter additional lines and sections into the bill of lading. The Rules for the Transportation of Goods by Road No. 272 ​​do not establish any restrictions in this regard.

Basic information that must be contained in the consignment note approved by the Decree of the Government of the Russian Federation dated April 15, 2011. No. 272 ​​are shown in the following table.

Problems with using the consignment note

There are already disputes over the procedure for using the consignment note. The fact is that the introduction of the consignment note, given in Appendix No. 4 to the Rules for the Transportation of Goods, does not actually cancel the use of the consignment note in form No. 1-T (approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78) when documenting transportation. Thus, there will actually be two forms of document that confirm delivery costs. Officials from the Ministry of Transport and the Ministry of Finance have not yet outlined their clear position on this issue. Currently, there are two opposing opinions on this matter:

• From July 25, 2011, the use of the consignment note (form T-1) ceases and enterprises have the right to confirm the costs of delivery of goods only on the basis of the consignment note provided in the new Rules for the transportation of goods by road.
• The new form of the waybill is not a replacement for the T-1 form; therefore, when transporting goods, both documents must be drawn up.

The first position is argued by the fact that the new Rules for the carriage of goods by road should be predominantly applied as a later version of the normative act. And this document does not contain any provisions regarding the use of a consignment note in the T-1 form.

Adherents of the simultaneous use of these forms point to the fact that the waybill serves as confirmation of transportation costs (clause 6 of Rules No. 272), and the waybill is needed to account for the movement of inventory items and payments for their transportation by road (Resolution of the State Statistics Committee Russia dated November 28, 1997 No. 78). Therefore, they cannot replace each other.

Another approach to this issue is that the waybill and the bill of lading have different areas of application. Form No. 1-T is used by all legal entities operating vehicles and acting as senders and recipients of cargo (clause 2 of Resolution No. 78). Consequently, Form No. 1-T is drawn up both when concluding an agreement with a specialized carrier company, and in the case when the functions of the carrier are performed either by the consignor or the consignee.

The consignment note confirms the conclusion of the contract for the carriage of goods. 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 recipient, and the sender undertakes to pay the established fee for the carriage of goods (Article 785 of the Civil Code of the Russian Federation). That is, the goods are delivered by a third-party transport company with which a transportation contract is concluded.

If the delivery of goods to the buyer is carried out by the supplier himself, then no contract of carriage is concluded. Accordingly, there is no reason to issue a consignment note. If delivery is organized by the supplier or buyer, with the involvement of a carrier, then from July 25, 2011, drawing up a transport invoice in a new form is mandatory.

Thus, both forms of invoice when transporting goods by road are considered valid, but must be used in different cases.

It is unknown which of the above positions the tax authorities will adhere to when checking the validity of recognizing expenses for the acquisition and transportation of goods. In this regard, until there are official clarifications from the Ministry of Finance and the Federal Tax Service on the procedure for using waybills, enterprises when transporting goods by road are recommended to use both forms - the waybill, approved by Decree of the Government of the Russian Federation dated April 15, 2011 No. 272, and the goods receipt. -consignment note (form 1-T). Also, one should not forget about the need to draw up a consignment note upon delivery in form No. TORG-12. Otherwise, if the tax authorities recognize the obligation to draw up an invoice in Form 1-T, problems may arise with confirming the costs of purchasing and transporting goods and with deducting VAT.

Many companies interact with each other at a distance, periodically transferring to each other various inventory items that are delivered by transport. In this case, the cargo must be properly registered. A waybill (Bill of Lading) is an accompanying and acceptance document, and it will always need to be drawn up when delivering goods by transport. This document is required for a complete set when issuing an invoice as confirmation of receipt of the goods. It must also be used to confirm transportation expenses and write off gasoline for income taxes.

A TTN must be drawn up if the transportation of material assets is carried out by the sender or a third party. The TTN is issued by the company that organizes the delivery.

This document confirms the sending and receipt of goods, as well as the fact of transportation itself. Form 1-T is especially important when delivery is carried out by third parties. It is according to the TTN that carriers accept, check and transfer goods to consignees. It allows you to go to court in case of loss or damage to cargo.

If transportation is carried out by several transport companies, the consignor draws up separate consignment notes for each consignee.

Very often, one vehicle transports cargo intended for several consignees. In this case, invoices must be issued for each consignee.

The document does not need to be drawn up if the goods are transported by the recipient. In this case, the receiving organization records all data about it on the vehicle’s waybill.

The tax office requires the provision of a TTN from VAT payer organizations to confirm the deduction of input VAT as primary documents for the receipt of material assets.

According to PBU, costs for the delivery of material assets are included in their cost. To prove the economic feasibility of costs and the correctness of determining the cost of inventory items, the tax service first of all requires a TTN.

This invoice consists of two parts: commodity and transport.

The first part of the document regulates the relationship between the shipper and the consignee, the second part between the customer and the carrier. Since 2011, along with the 1-T form, a consignment note began to operate, which does not have a commodity section. It is also required to be filled out.

The TTN is drawn up by the seller in four copies. In the first, the driver of the shipper or carrier signs for acceptance of the goods, it remains with the seller. The second and third, after signing by the consignee, are taken by the transport company to issue invoices for transportation and pay the driver a salary. The fourth copy is with the receiving party upon receipt of the goods.

For the transportation of goods for which warehouse accounting is not organized (for example, in quarries - gravel, sand, crushed stone), this consignment note is drawn up in triplicate.

Consignment note sample filling

Organizations use the standard intersectoral form N 1-T.

Let's look at how to fill out the TTN for the shipper.

In the appropriate lines, the accountant of the sending organization writes down the serial number and date of the document. After this, you must fill in the names, codes, addresses, telephone numbers of the shipper, consignee and payer. For the latter, bank details are also indicated.

In the tabular part of the product section, information about the transported material assets is filled in: analytical accounting code (item number), article number, quantity, price per 1 unit, name of goods and materials, unit of measurement, type of packaging, number of pieces, weight and total cost. If the TTN is drawn up on several sheets, this must be reflected in the corresponding line in words as well as information on the number of items of the product, the space occupied, its net and gross weight. It is also necessary to enter data (if any) on other accompanying documents (certificates, passports, etc.). Below is the total cost of the transported goods.

Let's consider the rules for filling out the TTN regarding the transport section.

It must contain information about the delivery time, information about the TTN numbers and the waybill of the vehicle on which transportation is carried out. Next, enter the name, address, telephone number, bank details of the carrier organization, registration data for the vehicle, and information about the driver. If there are trailers, their information must also be reflected in the TTN.

Information about loading and unloading points is filled in the corresponding line.

The tabular part displays information about the cargo (name, accompanying documents, number of pieces and weight).

Below, the transfer records of the person who released the goods (shipper) and the person who accepted the goods (consignee) are filled out, and the corresponding stamps are affixed.

The driver must fill out information about loading and unloading operations (who carried them out, how and when).

At the bottom of the document there are columns that indicate all the necessary information and calculation of wages, if the driver is paid according to the piecework payment system.

Sample of filling out the form can be viewed below.

Nuances of filling out some waybills

The supply agreement may provide that the seller carries out loading and transportation of the cargo, and the buyer compensates him for the costs. Then in the technical document in the product section you need to fill in the column “Warehouse or transportation costs”.

The cargo can be transported by a transport company. The shipper's warehouseman must fill out the data from the corresponding power of attorney in the goods section in the lower right corner, and the transport section will be completed by the carrier.

Several trucking companies can be used to transport inventory items. In this case, the shipper needs to write out a TTN for each of them, and when filling out the transport section of the document, enter information about the redirection and the new consignee.

In accordance with the agreement, delivery can be ordered by the buyer of the goods. He finds a transport company and enters into an agreement with it. According to the rules, the buyer, who will be both the consignor (he organizes the transportation) and the consignee, must fill out the consignment note in this case.