Cargo transportation services are considered quite popular, but for their provision, companies must correctly compile various transport documents. If it is absent, then this may become the basis for problems with the traffic police or the tax inspectorate. All services involving the transport of goods are freight forwarding. For their provision, it is required between the client, represented by the consignee or the sender of the cargo, and the forwarder to conclude an expedition agreement, for which the requirements of Art. 801 Civil Code. A forwarding receipt containing information about the goods transported must be attached to it. Each participant in such an agreement must understand what the forwarding receipt is for, how it is drawn up, by whom it is signed, and what information it contains.
Document concept
The forwarding receipt is presented by the documentation generated when the client transfers the goods to the forwarder. Citizens often ask themselves whether a forwarding receipt is needed. It is mandatory for registration, as it is an indispensable part of the contract for the carriage of goods.
The documentation is filled out by the direct forwarder, but at the same time it must have the signature of the sender. Why do I need a forwarding receipt? It serves as evidence that the forwarder really accepted the goods, therefore, is obliged only to transport it to the appointed place on time.
Additionally, this document serves as evidence that the forwarder acts as the owner of the transported cargo for a certain period of time. It is he who must take care that no circumstances can adversely affect the integrity of the transported items. The freight forwarder is responsible for the cargo, so if it is damaged, then the specialist will have to cover the damage caused to the customer.
Types of forwarding documents
Clause 5 of the Rules of Forwarding Activities, which were approved by PP No. 554, lists all the documents that should be available to the forwarder. These include:
- direct forwarding receipt;
- an order intended for the forwarder and drawn up by the consignor;
- warehouse receipt.
Why do I need a forwarding receipt? It is at the expense of her that the freight carrier can confirm that he received specific goods from the client. After transporting items, he ceases to be responsible for them.
Is it compulsory to compile it?
When forming the contract of transport expedition, it is mandatory to attach additional documentation to it. Often, participants in a transaction have a question whether a forwarding receipt is needed. It is an indispensable document drawn up in writing and signed by both parties to the process.
If this document is not available, then difficulties will arise taking into account the cost of transportation. This will lead to the inability to correctly calculate income tax.
Paragraph 6 of the Rules states that instead of a forwarding receipt, other documents may be used that confirm the acceptance and transportation of a specific cargo. These papers are compiled in writing and include a list of all goods transported by the forwarder. The contract drawn up between the two parties to the transaction should indicate which additional documents are attached to the agreement.
Who draws up?
Filling out a forwarding receipt is considered a simple process, and the forwarder himself must deal with it. A specialist can contact the client for additional information about the goods transported.
It is issued to the client after all the goods have been accepted. It is on the basis of this document that the forwarder has the right to own the goods until the end of its transportation. Therefore, the bill of lading and forwarding receipt are the most important documents for any carrier. Based on this documentation, proper accounting is provided in any company.
Can a receipt be used instead of an invoice?
Often, citizens have the question of the need for an invoice if there is a receipt. The features of compiling different documents include:
- if the contractor acts as a forwarder, then its transportation costs are confirmed by the corresponding forwarding documents;
- the forwarder does not need to draw up a bill of lading, but it is a binding document for the carrier, which is often involved for the direct transportation of goods;
- these documents are completely different and cannot replace each other.
If the forwarder independently engages in transportation, therefore, he does not involve a third-party carrier, then he does not need an invoice, so only a receipt is sufficient. The customer can track the goods on a forwarding receipt in the same way as on other transport documents.
How is it drawn up correctly?
It is important not only to understand what the forwarding receipt is for, but also how to compile it correctly so that it is really used as official documentation. When forming this document, the rules are taken into account:
- necessarily fixed the date when the receipt is drawn up;
- the number plate of the document is registered;
- information about the consignor and the consignee is indicated;
- other persons who are involved in the process of cargo transportation are listed;
- information about the direct forwarder who is responsible for the cargo during its transportation is entered.
All participants in the process can be both individuals and different companies. If the organization acts as a participant, then its name and contact details are recorded in the receipt. If an individual acts as a party to the transaction, then it is required to register the full name of the citizen, his phone number and passport data.
Type and content of the document
There is no strict form of forwarding receipt, therefore, the documentation can be drawn up on standard A4 sheet or on letterhead of the transport organization. For this, a printed or handwritten version can be used.
A sample forwarding receipt is located below.
Signature of the forwarder is necessarily included in the document, which confirms that all the information entered into the document is reliable, and the specialist really accepted the cargo for storage. A receipt is generated exclusively in two copies, since one remains with the client of the organization, and the other is transferred directly to the forwarder.
If necessary, additional copies can be made, which are necessarily signed by the forwarder. Without his signature they are considered invalid. As soon as the cargo is delivered to the destination address, the receipt from the client is not returned to the forwarder, but remains with the sender. Therefore, the document is non-negotiable.
The procedure for filling out documentation
Making a forwarding receipt is considered a simple process. To do this, it is enough to enter certain information sequentially. Therefore, it is recommended to use the following algorithm:
- initially, the date is set when the receipt is formed, and it must comply with the date when the forwarder receives the goods from the client;
- a specific number is assigned to the documentation, for which the features of the internal document flow of a particular transport organization are taken into account;
- data on the client submitted by his F. I. O. and passport data are entered in the form, and if he is a company, then its name, details, legal address and contact information are indicated;
- data on the direct carrier are provided, and if he is a private person, his passport data must be included;
- the country of origin of the goods is indicated;
- an identification number or commodity code of the cargo is provided in order to present this information to the inspectors when the vehicle is stopped;
- information is provided on the marking, which allows you to establish, under such conditions, the goods must be transported, which conditions must be met, and usually the marking is represented by different holographic signs, symbols or other signs;
- the type of packaging is indicated, as it can be represented by a plastic container, a cardboard box, a bag or other items;
- prescribes how much space the cargo takes in transport;
- the weight of the cargo is indicated, both net and gross;
- data on the volume and dimensions of the transported items are entered;
- the full value of the cargo is given based on the payment documents received from the client;
- especially much attention is paid to the conditions of transportation, which indicate the forwarder's obligations to ensure the safety of the cargo during its transportation;
- a line is created for special conditions where different information can be entered if both parties agree to their availability;
- at the end, the forwarder’s signature with the transcript is put on the receipt.
It is not required to certify the document with the seal of the organization. An example of a forwarding receipt is located below.
Other nuances
The receipt is not presented with a negotiable document, so the client of the company should not return it to the forwarder after he fulfills his obligations under the existing agreement.
Errors in the document are not allowed, and corrections are not allowed. If the freight forwarder makes a mistake during the preparation of the documentation, then he just needs to start again to draw up the receipt. Most of the fields in this document are intended directly to describe the cargo, making it easy to identify. This is necessary not only for the forwarder himself, but also for traffic inspectors who can stop the truck for inspection. They usually study the information that the invoices and the forwarding receipt contain. In these documents, the data must be identical.
Other forwarding documents include a warehouse receipt and an order generated directly for the forwarder. Based on these papers, the forwarder assumes the responsibility not only of transporting the cargo, but also of protecting it, so that it remains intact during transportation. It is for these services that a specialist’s fee is intended.
If necessary, the contractor may engage third-party organizations to carry out the task. Most often, carrier services are used for this.
Is it possible to track the cargo?
Another unique purpose of the receipt is the ability for the customer to track exactly where his cargo is located. To do this, you can use various services located on the Internet.
Tracking cargo on a forwarding receipt is considered a simple process, since it is enough to enter the document and cargo number, as well as the application number in the selected service. Based on the information entered, the client will be able to understand exactly where his cargo is located, as well as how quickly the terms of the contract will be fulfilled by the forwarder.
Legal advice
Forwarding receipt is considered an important document not only for the customer himself, but also for the direct forwarder.This is due to the fact that the document is used in tax accounting to calculate the costs incurred by a specialist during transportation of goods. Therefore, it must be drawn up carefully, taking into account numerous requirements and without errors. If different blots or inaccuracies are identified, then this may become the basis for employees of the Federal Tax Service to refuse to use it to reduce the tax base.
The receipt contains data only on the parties to the agreement and the cargo. It does not contain information about the period of cargo transportation. Therefore, it is additionally necessary to separately issue and pay an invoice for payment. The forwarder must take care of the formation of the bill of lading.
The entire package of documents is required not only by the direct contractor, but also by the customer. This will allow you to easily deal with tax calculations and bookkeeping.
Conclusion
Forwarding receipt is considered an important document for all organizations and individuals specializing in the transport of goods. It is on the basis of it that responsibility for specific goods is transferred to the forwarder.
It is required to approach responsibly with filling out and filling out such a receipt. It should contain extremely reliable and accurate information. This will allow in the future in case of any unforeseen cases to confirm that the goods were accepted and delivered by a specific transport company to its destination.