In an effort to bring the accounting provisions of our country closer to the norms of the international financial reporting system, from 01.01.2013, the obligation to use standardized forms of primary accounting documentation when recording events in the economic life of enterprises and organizations was canceled, with some exceptions falling under federal laws.
Duty or right
An invoice for the issue of materials to the party is outside the scope of the binding legislation and therefore is not mandatory. But despite this this the document does not lose its relevance.
According to the customs of business circulation and years of practice, the consignment note on the supply of materials to the side finds its application in processing the transfer of goods and materials from the head warehouse of the organization to its structural units located outside it, or when goods are delivered to an external counterparty on the basis of an agreement.
We give out to our
As a special case of internal use of this document, one can consider the design of the issuance of products or other types of stocks to the responsible person for an advertising campaign, accompanied by tasting, distribution of souvenirs and / or advertising brochures. An invoice for the release of materials to the party whose form is drawn up regardless of who carries out this campaign - an employee of an organization or a representative of a specialized company - is the basis for receiving the relevant items from the organization’s warehouse.
We give out to strangers
Most often, issues of documenting the transfer of goods and materials arise in the event of a vacation by their third-party organization. After the cancellation of the standardized form templates, all the conventions for the use of various forms of documents remain only at the discretion of the counterparties participating in the transaction. But there is an established practice of their application, from which it is not always wise to refuse.
So, the consignment note for the supply of materials to the side (form M-15) is often used in tolling production, that is, when documenting the transfer of raw materials from the contractor for the production of products or semi-finished products on his instructions by the forces and capacities of the processor. This clearance procedure tolling It is used not only in production, but also in construction, when an outsourcer performs work using customer materials. When issuing an invoice, you need to observe some nuances, namely:
- If the supplying organization calculates and pays VAT, it is worth indicating the value of the transferred inventories without taking into account the amount of tax. So, the inspecting authorities will be less tempted to re-qualify this operation as a purchase and sale transaction, which is the object of VAT taxation. At the same time, one should not forget about additional security measures and agree in the contract with the counterparty the condition on determining the cost of tolling materials in case of loss or damage.
- Register that goods and materials are transferred on tolling terms, indicate the document on the basis of which the transfer is made.
We sell
If the organization sells stocks accounted for in account 10 of the chart of accounts, M-15 is formed according to the accounting rules of the MPZ - an invoice for the issue of materials to the side. This undoubtedly applies to manufacturing enterprises and other organizations that do not have trade as their main activity.Whereas trade organizations operating with account 41 “Goods” will exhibit TORG-12 or UPD (those who pay VAT).
A waybill for the release of materials to the side is issued in double quantity, one copy is handed over to the storekeeper, the second remains with the recipient (buyer). Based on this document, records are made of the write-off of part of the reserves from the accounts of the organization. On the other hand, it is the basis for capitalization of acquired values from the counterparty.
Approve
Regardless of whether the company’s consignment note has been accepted for use by the company or if its own form developed by its specialists is used, this fact must be fixed in the internal regulatory documents of the business entity.
This administrative document may take the form of a separate document management provision at the enterprise, which describes in detail the entire process of creating and handling the primary documents of the organization, provides a list of them and includes samples. Or it may be an item of accounting policy governing the development and approval of forms of accounting documentation. If an enterprise has decided to save time and energy and be satisfied with the forms of documents contained in the albums of Rosstat, this decision should also be enshrined in its accounting policy.
Download the blank form for the release of materials to the side
