The consignment note is a unified form N 1-T (TTN), which serves as a confirming document for concluding a contract of carriage and is a mandatory accompanying document certifying the legality of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products.
TTN form
In the activities of an organization, there is a need to use road transport for the transportation and delivery of cargo. Whether it is your own vehicles or vehicles specializing in the company’s transportation, in any case, each operation is subject to registration with a primary accounting document. This requirement is contained in Law No. 402-FZ " About accounting"(hereinafter referred to as Law 402-FZ).
The supporting document may be a unified form - “Consignment note” form No. 1-T (hereinafter referred to as TTN). TTN is enshrined in Resolution of the State Statistics Committee No. 78 " On approval of unified forms of primary accounting documentation for recording the work of construction machines, mechanisms, work in road transport" (hereinafter referred to as Resolution No. 78).
Application of TTN
Why do you need form 1-T “Consignment note”:
- in accordance with civil law - is confirmation of the conclusion of a contract of carriage; It is recommended to issue it as an annex to the contract of carriage ( Article 785 of the Civil Code of the Russian Federation);
- for accounting purposes - used to record the movement of inventory items and payments for their transportation by road; for writing off inventory items from shippers and posting them to consignees (clause 49, clause 120 Order of the Ministry of Finance dated December 28, 2001 N 119n);
- in tax accounting - is a document confirming expenses for transport services to determine the income tax base (clause 1 Article 252, Art. 272 NK) and the declared tax deduction for VAT (clause 2 Article 171 of the Tax Code);
- from the point of view of alcohol regulation - it is a mandatory accompanying document certifying the legality of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products (clause 1, clause 1, article 10.2 of the law dated No. 171-FZ " On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products."
It is important for the organization not only to have this document, but also to fill it out correctly.
Procedure for filling out the TTN
Form 1-T (waybill) is drawn up for the transportation of goods by road separately for each consignee and separately for each trip. The TTN is issued by the shipper in four copies. All details must be filled out, and if there is no data to fill out, dashes are added. The first copy remains with the seller and is used to write off the cost of goods. The second is handed over by the driver to the buyer and is intended for receipt of goods. The third and fourth copies are transferred to the carrier. The third copy serves as the basis for settlements between the trucking company and the customer for the transportation of goods (in this case, the seller). The fourth is attached to the waybill and serves as the basis for recording transport work.
As follows from the Instructions for filling out, the TTN consists of two sections.
Section 1
A product section that defines the relationship between the shipper and the consignee. Moreover, for the first it serves as the basis for writing off inventory items, and for the second it is used for capitalization. In this section of the TTN, the exact details of the parties are indicated and all available information about the consignment of goods being shipped is filled in (name, quantity, type of packaging, number of pieces, weight, price and amount of the consignment).
Section 2
The transport section, which defines the relationship between shippers of motor transport customers and organizations that own motor vehicles that carried out the transportation of goods, and serves to record transport work and settlements of shippers or consignees with organizations that own motor vehicles for the services provided to them for the transportation of goods.
Based on Law 402-FZ, organizations have the right to use any forms of documentation, both unified and developed based on their own needs, to confirm completed transactions. An organization may use a unified form, modify it at its own discretion, or develop and approve a new form. The main thing is that the forms of the documents used meet all the requirements of Law 402-FZ and are approved for use by order or order of the manager.
The consignment note is a mandatory document to accompany the cargo during its movement; you can download the consignment note in EXCEL and WORD formats on this page.
General concepts and types of consignment note
A waybill, abbreviated as TTN, is a document confirming the movement of goods from one place to another. Based on this invoice, the goods are written off from the consignor, and in turn, the consignee receives them. These types of documents usually accompany the cargo when moving.
TTN is usually written out in 3 or 4 copies:
Remains with the sender to confirm the write-off of the goods
Transferred to the consignee and is the basis for capitalization
Intended for the cargo carrier and is the basis for payment for transportation
If there is a need, it remains with the carrier driver and is the basis for calculating wages
There are two main sections in the consignment note form No. 1-T:
- Product section - This section indicates the name and characteristics of the product, price, quantity. This section is filled out by the shipper and details for internal accounting are indicated (Product code, price list number, Price list item number). The commodity section is the basis for writing off and capitalizing material assets.
- Transport section - this section indicates the details of the sender, recipient, payer and is the basis for payment for transportation services. This section is filled out by both parties and certified with round seals of the organizations.
At the sender's request, the carrier must provide a price list for its services before concluding the contract.
Differences between the 2017 consignment note and the 2016 and 2015 forms
The form No. 1-T of the commodity transport form itself was approved back in 1997. The form was approved in the second quarter of 2011, but was subject to revision at the end of the same year and in 2015. Based on this, we can conclude that the form has not changed since 2015 and is still relevant today.
Other types of consignment note
There is also a consignment note SP-31; you can also download the form in EXCEL and PDF formats in this article.
The consignment note is intended for the transportation of grain and other agricultural products. The form was approved back in 1997, but since 2013, mandatory use has been abolished. But this invoice remains useful to this day for accounting and transporting goods.
Download the consignment note
If you have not found the answer to your question or there are still misunderstandings, contact a lawyer for a free consultation in the chat on our website
| Current consignment note No. 1-T |  |  |  |
| Consignment note SP-31 grain |
To record goods when transporting them by road, it is used TTN form according to form No. 1-T, approved by the Decree of the State Statistics Committee of Russia dated December 1, 1997. A waybill is required if a third-party carrier is involved in transportation or if the cargo is in transit. You can download the TTN form (Form 1-T) for free on this page. If you have any difficulties completing the document, read our memo. Below on the page there is a completed sample TTN.
TTN form 2019: free download in Excel
The invoice in form No. 1-T serves as the basis for writing off the goods from the shipper’s warehouse and posting it to the consignee’s warehouse. Based on the TTN, settlements are made with the carrier organization and the driver’s wages are calculated. Also, the consignment note will be useful on the way in case of inspection by employees of the Ministry of Internal Affairs - to confirm the legality of transportation.
When signing the consignment note, financial responsibility for the safety of the cargo is transferred to the organization that owns the vehicle on which the goods will be transported. Please take this into account when preparing a consignment note for 2019. You can download the form to fill out for free on this page. Choose the format convenient for you - word or excel. Also on this page you can see how to fill out the TTN correctly.
Consignment note: download the form (Word)
Distinguish between these two forms. There is no product section in the TN, and when specifying a product, the price is not indicated (only the declared value); this document is used if the seller or buyer transports the goods themselves. A TTN in form No. 1-T is issued when a transport company is involved in transportation or during transit.
TTN for cargo transportation: sample filling
The TTN consists of two sections: commodity and transport. The first is filled out by the shipper, the second - by all parties.
Consignment note (sample filling for 2019, product section)
The commodity section defines the relationship between the sender and the recipient of the cargo. It contains detailed information about the products. To be completed by the shipper. Serves as the basis for writing off goods from the sender's warehouse and posting them to the recipient's warehouse.
TTN (1-T): sample of filling out the transport section
The transport section defines the relationship between the sender and the organization that owns the vehicle that transported the cargo. It is necessary for settlements between shippers/consignees and the carrier organization for services rendered. The section also serves to account for transport work.
The section contains information about the organization that ordered the vehicle (it is also the shipper), the carrier, the vehicle itself, the driver, cargo, loading and unloading operations, as well as additional information about transportation. If you find it difficult to fill out this section yourself, you can download a sample TTN on this page and test yourself.
Please note: This section must be completed and signed by all parties. A blank TTN form (in word) can be downloaded for free
Rules for filling out the TTN (2019)
When preparing a consignment note (form No. 1-T), follow the following rules.
- The TTN is drawn up by the shipper. By agreement of the parties, the document can also be drawn up by the carrier.
- The technical specification form is drawn up for each flight: for each consignment of cargo carried by one vehicle. That is, there will be as many invoices as there are vehicles involved in transportation. And there will be more copies of each document - more on that below.
- TTN is compiled for each recipient separately. Even when you ship all goods at the same time in one vehicle.
- The rules for drawing up a TTN in 2018-2019 provide for drawing up a document in four copies, each of which is certified by the signature, seal or stamp of the sender:
- One with the driver’s signature confirming receipt of the cargo (this signature is placed on all copies, it confirms acceptance of goods and materials for transportation) - for the shipper. According to this document, the sender can recover material damages from the transport organization in the event of damage or loss of goods.
- Three others (each with the shipper's signature, seal and driver's signature) are handed over to the driver and follow with the cargo:
- The second is given to the consignee upon acceptance of the goods. The recipient makes a note about the presence/absence of claims and signs the document (not only his own, but all copies), puts his stamp, indicates the time of arrival and departure of the vehicle.
- The remaining two are transferred to the carrier organization:
- The third, signed by all parties, is returned by this organization to the shipper along with documents on transport services;
- The fourth one he keeps for himself.
- You must fill out all the details in the TTN. If you do not have data for a certain field (that is, if this detail is not mandatory for you), put a dash. To avoid problems during checks, strictly follow the procedure for filling out the TTN: there should be no blank fields left in the document.
Does the buyer need a waybill?
Needed: it is necessary to confirm the fact of acceptance of the cargo - the tax office pays close attention to its presence (as part of a full package of primary documents) when checking the grounds for applying VAT deductions. Also, using the bill of lading, when receiving the goods, the buyer can check the actual quantity with the one indicated by the seller.
How does the old sample of filling out the TTN differ from the new one?
The “old” TTN is Form No. 1-T, approved in 1997. It has not been changed since then, but now another document is in force - the waybill (TN). It was approved by the Decree of the Government of the Russian Federation dated April 15, 2011. There is no product section in TN. It will not suit you if you engage a transport company to transport the goods. Read more about using TN
Is a TTN required for self-pickup by the buyer?
There is no need to draw up a waybill when the buyer picks up the goods himself: after all, the carrier is not involved in the delivery. To confirm the fact of transfer of goods and materials, the TORG-12 form is sufficient.
Who should issue a TTN for self-pickup?
As in other cases - the seller.
How to fill out the TTN if the carrier is a third party?
If you engage a transport company to deliver the cargo, then use the usual filling out form to fill out the TTN - indicating information about the carrier and sections that the latter will fill out independently.
Registration of a TTN upon delivery by a transport company: sample
Who issues the TTN upon delivery by a transport company?
As in any other case - the sender of the cargo, or, by agreement of the parties, the carrier.
Who should issue the TTN - the supplier or the carrier?
The supplier, who is also the shipper, or, by agreement of the parties, the carrier.
Who issues the TTN - the customer or the carrier?
The consignment note must be issued by the customer of the transport, that is, the shipper. The carrier can issue this document only by agreement of the parties.
Type of transportation in TTN: what to write?
In the “Type of transportation” column, write a breakdown of information about the type of payment: hourly, piecework, payment for one trip. Also here you need to indicate whether it was a groupage transportation or transportation by additional loading, whether the transport stopped at the station (for example, railway).
Consignment note (form 1-T) - download for free at or
A waybill (BW) is a document designed to record the movement of inventory items and payments for their transportation.
TTN is drawn up according to form No. 1-T. Since this is a primary document, you need to fill it out carefully, do not exclude “extra” fields and use the form approved by the State Statistics Committee.
The TTN is drawn up by the shipper - the organization that enters into an agreement with the transport company for the carriage of goods, i.e. the shipper can be either the seller or the buyer.
A separate invoice is issued for each trip. If the driver transports different cargo to different organizations, each shipment must have its own TTN.
Bill of lading form according to form 1-T 2019
Sample of filling out a consignment note
Form 1-T of consignment note
The waybill consists of two parts:
- The commodity part reflects the purchase and sale transaction between the sender and the recipient of the cargo, serves as the basis for writing off inventory items from the shipper's warehouse and posting them to the consignee's warehouse. Documents accompanying the cargo may be attached to the TTN: passports, certificates, certificates, etc. The presence of these documents must be indicated in the “Appendix” line of the product section.
- The transport section reflects the relationship between the shipper (customer of transport services) and the owner of the transport. Payments for transportation are made for this part.
Try the program for Business.Ru stores, which will allow you to automate accounting and tax reporting, always be aware of all mutual settlements with employees, control cash flows in the company, and your personal calendar will promptly remind you of important events.
Rules for filling out a consignment note
The TTN is issued in four copies.
The first one remains with the shipper; it is needed to write off inventory items from his warehouse.
The second, third and fourth copies, with the signatures and seals (stamps) of the shipper and the signature of the driver, are given to the driver.
The second copy is handed over by the driver to the consignee. It is intended for capitalization of goods and materials at the recipient of the cargo.
The third and fourth are signed and sealed by the consignee, after which they are transferred to the owner of the vehicle.
The owner of the vehicle, along with the invoice for transportation, sends the third copy to the payer (customer) of the vehicle, and the fourth copy is attached to the waybill and serves as the basis for accounting for the carrier’s transport services and calculating wages to the driver.
Sample of filling out the TTN
You can fill out the TTN manually by downloading the form, or buying it in a store, or you can use specialized services or programs.
A sample form can be found
If some data changes, and the document has already been drawn up, you can make changes to it by carefully crossing out the old data and entering new ones next to it. Each such correction must be certified by the signature of the responsible person.
In the central part of the form, opposite the line “Consignment note”, a unique TTN number is entered, the same in all its copies.
The date is entered as current, i.e. the date of compilation of the TTN.
The lines “Consignor”, “Consignee”, “Payer” indicate the names of the parties (the same as in the constituent documents), their legal address and telephone numbers.
Opposite these lines on the right in the table are the registration numbers of enterprises (OKPO).
The “Payer” column includes the organization that ordered and paid for the transportation of goods; Its bank details must be indicated: r\s, k\s, BIC.
Product section TTN
Almost the entire section, with the exception of the bottom right block, is filled out by the shipper.
It is required to fill out: a list of goods, its name (in detail, focusing on the characteristics noted in the column), unit of measurement, type of packaging, number of pieces, weight in tons of this product as a whole and the amount for the entire volume of this type of product.
The price of the goods in the invoice is indicated together with VAT (about this, you can add the entry “including VAT” to each total amount). Therefore, it is not necessary to issue an additional waybill Torg-12.
If the company needs to highlight VAT in the cost of goods in a separate column, then it is drawn up consignment note Torg-12.
Regarding the registration of Torg-12, a note is made in the TTN, and the Torg-12 form must be attached to the TTN.
If the invoice is drawn up on several sheets, this is noted in words under the tabular part of the product section. Further, the total number of names and places of goods, the total weight of the cargo (gross and net, in words in kg, in numbers in tons) and the total amount for the goods are also indicated in words.
The cargo carrier issues a power of attorney for his driver, and the shipper enters its data in the appropriate place in the goods section of the TTN (lower right corner).
On the left, at the bottom of the goods section of the TTN, the signatures of the shipper’s authorized persons (those who authorized and made the shipment, and the chief accountant) and a seal are placed, on the right - the driver’s signature (as confirmation of the fact of transfer of responsibility for the safety of the cargo from the shipper to the carrier).
After receiving the cargo, the consignee (the financially responsible person who personally accepted the cargo) makes a note in the lower right corner of the goods section of the cargo transport form about the presence or absence of claims for delivery and puts his signature.
The Business.Ru service, in addition to automating accounting and tax reporting, has a wide range of capabilities for automating the work of stores. You can implement sales of any complexity in the program: maintain separate contracts, draw up reports of completed work and set up reservations of goods. All necessary data on purchases and sales can be uploaded to the 1C: Accounting program.
Transport section TTN
The first third of the section, information about the cargo and loading, is filled out by the shipper.
Indicated:
- Cargo delivery time;
- In the “Organization” column, information about the carrier is indicated: name, legal entity. address, contact telephone number and bank details;
- In the “Payer” column, the details of the person who orders and pays for the transportation are indicated (also name, legal address, contact telephone number and bank details);
- Full name of the driver and technical data of the car: make, model, type, color, number. In the line License card, both options are crossed out, since licensing of the cargo transportation industry has been cancelled;
- Route and points of unloading and loading (actual addresses of the shipper and consignee are indicated);
- Information about the cargo is filled in according to the data from the product section. Documents accompanying the goods must be indicated, for example, an invoice, a quality certificate, etc. In the column “Method of determining weight”: if the cargo is weighed on scales, indicate the type of scale - commodity or automatic (commodity weight or auto weight) ; if weighed, they usually write “according to labeling” or “standard”. Columns 6 and 8 are filled in by the carrier. If the product has been sealed, indicate the number of the seal;
- The line “Transport services” lists the services for transporting cargo (packaging, labeling, tarpaulin) with a mandatory list and the number of services - if any.
- In the Performer column (car owner, recipient, sender) the name of the organization (or individual entrepreneur and his full name) that performed the loading/unloading is written.
Notes on cargo acceptance, as well as the “Loading and unloading operations” block, are filled out by the consignee.
The “Other information” table, columns 6 and 8 of the “Cargo Information” section, the columns “Cost calculation” and “Taxation” (if necessary) are filled out by the driver and accountant of the cargo carrier.
Based on these data, the cost of transport services and the driver’s salary are calculated.
In the remaining empty columns, a dash is placed, eliminating the possibility of adding anything in this column.
Example
The company Progress LLC sells televisions to Eskom LLC. According to the contract, delivery of goods by road to the buyer and payment for it is provided by the seller, but he does not have his own transport for transportation.
When organizing delivery, Progress LLC enters into an agreement with the motor transport company OJSC Avtotrans.
According to the application, the carrier must deliver 100 Samsung TVs to the Eskom warehouse on April 15, 2019. The price of one TV is 22,000 rubles, including VAT. The total cost of the consignment including VAT is 2,200,000 rubles.
When shipping, the seller-shipper draws up a consignment note in form No. 1-T in four copies.
The product data is reflected in the product section, and all other necessary fields are filled in. The document is signed by the persons responsible for shipping the goods and the chief accountant, and a stamp is affixed.
The TTN is accompanied by a certificate for the batch of televisions, an invoice and a delivery note in form No. Torg-12. A note about the attached documents is made in the TTN.
In the “Loading and unloading operations” table, the shipper enters data on the loading method (mechanical), notes the time of arrival and departure of the truck.
Arrival time is the time the driver presents the waybill at the warehouse checkpoint. Departure time is the moment of signing the invoice and handing it over to the driver.
Upon receiving the goods, the forwarding driver enters his data into the invoices. The first copy of the waybill remains with the supplier. The remaining copies are transferred to I.I. Konyukhov, driver of Avtotrans OJSC.
When the cargo is delivered to the consignee, it is checked; in this case, no discrepancies with the accompanying documents regarding the quantity and quality of the goods were found (dashes are placed in the corresponding fields of the invoice).
In the goods section, the consignee puts his signature and seal. He also fills out his part of the table in the transport section (“Loading and unloading operations”): the method of unloading (mechanized), the time of arrival of the vehicle for unloading and its departure from the consignee’s warehouse.
Consignment note, form which was approved in 1997 by Goskomstat Resolution No. 78, usually requiresenterprises that often use road transport to deliver their products. To automate the process of issuing this primary document, it is more advisable to use an electronic TTN form.
TTN: download the form in excel
If the company does not have automated accounting programs (for example, 1C:Enterprise), in which TTN form is integrated and filled in semi-automatically, you should use office programs. To fill out this document, you must have a blank on your computer. forms 1-T TTN in electronic format. To avoid wasting time developing this template yourself, it’s easier download TTN form from one of the Internet resources.
It should be borne in mind that it is unlikely that a file with the pdf extension will be filled out electronically, since not everyone has an editor for files of this type. TTN forms with extensions doc, docx, odt are also not very convenient, since the capabilities of auto-calculating quantities/amounts and auto-fill functions in documents of these formats are quite modest. It will be much more convenient downloadfree consignment note in excel format (xls, xlt, xlsx). Such files are most convenient for filling out electronic forms, since they are focused specifically on working with spreadsheet documents.
But it is necessary to pay attention to when it was approved consignment note, download form which you are going to. It is important that in the upper right corner there is a mark about the regulatory document by which this form consignment note (1-T) approved. The correct form will be the one on which the resolution of the State Statistics Committee of Russia No. 78 is indicated.
TTN form 2015-2016 (Russia)
In 2016, it is used on the territory of the Russian Federation form of consignment note 1-T, approved back in 1997. After approval, no other changes were made to the document form, but confusion may arise due to the adoption of the consignment note (Government Decree No. 272 dated April 15, 2011).
However, today both forms of documents - TTN and waybill - operate in parallel. The main difference between the waybill and the 1-T form is that the first does not have a product section and when indicating the goods the price is not indicated - there is only the possibility of indicating the declared value. Which form of these two should be used and when? The general rule in this case is the following: when transporting on your own (by the buyer or supplier), a TTN is issued, but if the cargo is carried by a third-party carrier or is in transit, then Form 1-T is used.
Don't know your rights?
The confusion with the use of document forms when registering the transportation of goods is caused by the fact that the Ministry of Finance, by its letter dated November 6, 2014 No. 03-03-06/1/55918, established that in order to confirm the contract for the carriage of goods, it is the consignment note that is required. This means that, in the opinion of the Ministry, transportation costs can only be confirmed by a consignment note filled out in accordance with the form approved by Government Decree No. 272.
However, there is also an explanation from the tax service on this matter. The letter of the Federal Tax Service dated March 21, 2012 No. ED-4-3/4681@ directly states that to confirm transportation costs when calculating income tax, you can use both the 1-T form and the invoice form.
Therefore, if it is more common to issue waybills, or the enterprise uses the TTN and does not fill out TORG-12, then there is no need to change anything and switch to a new form of transport documentation. Besides download TTN(and absolutely free) on any accounting website.
Nuances of filling out the TTN
The shipper is required to prepare waybills for each vehicle trip. It does not matter whether the vehicle is the property of the consignor or whether he used the services of a third party to provide transportation services. TTN, download the form, which can be found on any accounting website, is compiled for each consignee separately. This should also be followed in the case when all these inventory items are moved simultaneously in one vehicle.
For the driver, in accordance with the traffic rules, the TTN is the main document that must be presented for the cargo when checked on the road by traffic police officers. In the absence of this document, the entire cargo may be seized until the circumstances of the delivery are clarified.
Invoices are drawn up in four copies. In this case, the first copy with the driver’s signature confirming receipt of the cargo remains with the shipper. In case of loss or damage to the cargo in transit, according to this document, the sender of the cargo will be able to recover material damage from the transport organization carrying out the transportation of this consignment. After all, when signing the consignment note, responsibility for the safety of the cargo is transferred to the transport organization.
The remaining three copies of the TTN follow along with the cargo. The second copy is given to the shipper upon acceptance of the goods. The shipper makes a note about the presence or absence of claims and signs the document (all three copies). Subsequently, the transport company returns one copy of the TTN, signed by all parties, to the shipper along with documents on transport services.
