Any actions with material assets in the organization must be documented for clear control and accounting. To formalize the internal movement of goods and materials, a special invoice is filled out; for this, the TORG-13 form is used. This document confirms that the property has been transferred and accepted within the unit. An invoice in form TORG-12 is not used when moving fixed assets; for these purposes, a special document in form No. OS-2 has been developed.
The internal movement of goods and materials within one organization is understood as a transfer between divisions and warehouses of an enterprise, after which responsibility for these material assets passes to the recipient unit. In the future, it prepares financial statements, which must be submitted to the accounting department every month. Valuable property can be moved in an enterprise in several directions:
In all cases, to document the movement of each batch of raw materials, semi-finished products or finished products, the TORG-13 consignment note is filled out. This document is intended to control and record internal movement in all directions.
The TORG-13 invoice form was approved by the State Statistics Committee in 1998. Since the beginning of 2013, it has ceased to be mandatory for unified completion. Now enterprises have the right to prepare their own version of the invoice, but it must reflect the same details. Information about this is specified in No. 402-FZ. The document can be issued to control the movement of raw materials, materials used in production, finished products and other inventory items.
The invoice must be filled out to confirm the transfer of valuable property between departments (workshops, warehouses, etc.), as well as between authorized persons. The document is drawn up by the person responsible for material assets and filled out in two copies: the first is transferred to the recipient, the second remains with the sender.
The header of the document contains the full name of the organization and the organizational and legal form of work. Data about the sender and recipient must be recorded in tabular form: the name and type of activity of each department must be indicated. In addition, you need to fill out account information on the same form.
In the following table you must enter information about the property being transferred. The following information about inventory items is recorded:
After the document has been signed by the responsible employees, it is transferred to the accounting department of the enterprise. where records are kept of the movement of material assets. This document records the receipt of inventory items upon transfer, for example, to warehousing. The invoice details must be recorded in the M-29 commodity report and in the enterprise’s registration cards.
Correctly filling out the TORG-13 form allows you to avoid the loss of material assets and maintain strict control at every stage of movement throughout the enterprise. If complex situations arise, it is easy to use invoices to track who and how transferred the goods or materials within the organization.
An invoice for internal movement is the primary accounting document for documenting the movement of inventory items within a trade organization.
It is issued taking into account a number of requirements applied to primary documents. The organization has the right to expand them by changing the form of the invoice or establishing additional requirements for its execution.
The invoice is used to document the transfer of marketable products and packaging between structural divisions, warehouses or materially responsible persons of one organization. This could be moving goods from warehouse to warehouse or from warehouse to store. An invoice for internal movement is issued on the basis of an oral or written order from the manager.
To account for internal movement, an organization has the right to develop its own document form or use the unified TORG-13 form. If an organization develops its own document form, it must be approved by order of the enterprise and contain the following data:
The document for the movement of inventory items within the organization is drawn up by the materially responsible person from whose warehouse the inventory items are released. Vacation without documentation is not permitted.
TORG-13 is drawn up in two copies, and one remains with the person who released the goods, and the second - with the person who accepted them. The executed documents serve as the basis for writing off inventory items from the materially responsible person releasing them, and the department that received the inventory items accepts them for accounting on the basis of the invoice.
Numbering is carried out according to the rules established in each specific enterprise. As a rule, each type of document has its own continuous numbering; for ease of recording, a letter prefix can be added to the document number.
When filling out documents, special attention must be paid to the columns where the names of the sender and recipient should be indicated. Errors in the names of issuing and receiving structural units lead to distortion of data in accounting and to discrepancies between the actual availability of inventory and materials and data in accounting.
Errors in the names of inventory items are not allowed., for better identification, it is recommended to keep records not only by name, but also using a code. If goods of the same name differ in grade, it is necessary to indicate the grade of the goods and materials being sold.
Some types of inventory items can be accounted for in different units of measurement (for example, in kilograms and linear meters). When releasing such goods, it is necessary to indicate the unit of measurement in which they were accepted for accounting. The responsible person cannot transfer goods from one unit of measurement to another, bringing all sold goods and materials into a single form.
Columns indicating the quantity of goods sold are required.. When transferring inventory items in packages, you must indicate the number of piece products in one package and the number of such packages. The weight of the goods is indicated not only net, but also gross, if the financially responsible person has such information.
Data on the price and cost of inventory items at accounting prices are also indicated. The columns indicating quantity and amount are summed up and a total is summed up. The quantity of commercial products in various units of measurement is summed up for the purpose of control checking the quantity of products supplied.
Without specifying data on the exact name and quantity of goods and containers, the invoice for internal movement is invalid.
TORG-13 is signed by financially responsible persons who released and accepted the goods and materials. Be sure to indicate the names of their positions and the transcript of the signature.
Without the signatures of financially responsible persons, the document is invalid. It is not allowed to endorse the invoice by a person who does not have the right to do so. The right to sign is assigned by order of the organization.
The unified form does not provide for the affixing of a seal, however, if materially responsible persons have seals in structural units, then in order to provide greater control and prevent forgery of signatures, it is recommended to affix them additionally. The absence of a seal is not a violation unless it is established by a local act of the organization.
Documents reflecting the movement of inventory items within the enterprise are recorded in the accounting journal. A record of an invoice for internal movement is reflected for both the issuing and receiving parties.
The form of the journal can be arbitrary, but it must contain data that allows you to identify the documents specified in it:
The materially responsible person reflects data on the movement of inventory items in warehouse accounting cards, and they themselves invoices are transferred to the accounting department of the enterprise according to the register.
All primary documents must be stored in the organization for five years after the reporting year, i.e. the year in which they were issued, then they can be destroyed.
They may be needed if discrepancies are identified during a warehouse inventory or to confirm the correctness of the reflected data during a tax audit.
Thus, the internal movement of goods and containers is documented with an invoice. The organization has the right to develop its own document form or use the unified TORG-13 form. It is stored in the accounting department of the enterprise for five years, after which it can be disposed of.
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When moving inventory between departments of the same company, fill out the form TORG-13. Sample filling-2019 see below on the page.
Form TORG-13 is drawn up in two copies. One remains in the department transferring the goods and materials, the second is given to the receiving department. Let's look at the cases in which TORG-13 is used.
Within the same company, inventory items can be moved:
Invoice TORG-13 is an internal document that is needed to record inventory assets: goods, raw materials, containers and others.
Let's see how to fill out the TORG-13 invoice.
The document must indicate:
There is no need to print on the document. The TORG-13 form must be signed by the employee who transferred the goods and materials and the one who accepted them.
The TORG-13 consignment note is not difficult to fill out, but sometimes questions arise. We have analyzed the most common of them.
No. To record the movement of fixed assets, you will need the OS-2 form.
You can download the TORG-13 form from us in Word. Choose the format that is most convenient for you to work with - all documents have the necessary fields.
You can check the sample of filling out TORG-13 2019.
In the process of moving property, which is part of fixed assets, between divisions of one company, an invoice is drawn up in the OS-2 form. For each transferred property, the form must be filled out separately. The employee who is a direct participant in the process of transferring the object is responsible for issuing the invoice.
The document must be completed in triplicate. The first remains with the materially responsible person (MRP) carrying out the transfer. This copy must be signed by the entity accepting the property.
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The receiving party retains a second copy of the invoice with the signature of the transmitter. The third copy must contain the signature of both parties and is transferred to the accounting department by the employee who enters the necessary data for the OS-6 inventory card.
The invoice for the internal movement of objects confirms the fact of the transfer of property, which allows for the write-off and receipt of valuables. The basis is the content in the document of complete information about the participants in the fact of transfer and the parameters of the object.
The essential details that any invoice contains include:
Depending on the type of operation being carried out, it is possible to enter additional details without changing or excluding the required ones. It is allowed to use unified forms of documents that were approved by Decree of the State Statistics Committee No. 132 or independently developed templates with the preservation of mandatory information
Federal Law No. 402 defines the mandatory details that must be present in the primary document. In case of non-compliance with this norm, the document will be refused acceptance for registration.
Methodological recommendations adopted by Roskomtorg Letter No. 1-794/32-5 dated July 10, 1996 confirm the need to document the movement of property with shipping documentation. The invoice is drawn up by the financially responsible person during the transfer process.
Depending on the property being transferred, unified forms such as TORG-13 and OS-2 can be used. TORG-13 is used in the case of transfer of goods or materials to a company. OS-2 is used when the movement of fixed assets is required. Unlike OS-2, the TORG-13 invoice requires only two copies and does not need to be filled out in a strict form.
The document is valid if transferred by any MOL or department. The form is a guarantor of the movement of goods to another entity. Most often, such a document is completed before or during the transfer.
Invoice form for internal movement of objects:
The invoice for the internal movement of objects OS-2 is drawn up in triplicate. The first goes to the entity performing the registration of the movement, the second goes to the recipient, and the third goes to the accounting department. The header located on the front side of the document is filled with information, including the name of the company, the deliverer and the receiver, OKUD codes and, the date when the filling took place and the serial number are also entered.
In the main part of the OS-2 act there is a table containing the following points:
Below the table there are lines where technical information about the condition of the transferred property is recorded. Afterwards, the signatures of the parties, their transcript, the position of each of the MOLs, the report card number and date are located. Form OS-2 must be signed by the chief accountant.
A transfer within an organization is not a sale because there is no transfer of ownership. Both independent development and approval of the document and the use of a unified form are allowed.
In the case where the division is not allocated to a separate balance sheet, the use of the OS-2 form is allowed. Otherwise, this form will not be enough, so it is better to develop and approve your own form.
Information about the fact of moving objects must be included in the OS-6 inventory jacket of the transferred OS (if a unified form is used).
If the OP is allocated to a separate balance sheet, together with the invoice, the recipient must receive the following documents:
Reflection of the fact of transfer of an object in accounting is carried out depending on the allocation of the EP to a separate balance sheet. If the division is allocated to a separate balance sheet, then the movement is reflected using the “intra-business settlements” account (sub-account “Settlements for allocated property”).
In cases where a division is not allocated to a separate balance sheet, analytical accounting is maintained using the “Fixed Assets” account. If such analytics are not carried out, then it is permissible not to enter the movement into accounting.
Expenses that arose in the process of moving property in accounting are classified as production costs of the division. To calculate income tax, expenses that were associated with the movement of property are usually classified as other expenses and confirmed by a certificate of work performed.
If the moving work was carried out in-house, then an accounting certificate is drawn up with invoices attached for the materials used, payroll statements, waybills, etc. Input VAT on work that was performed by third-party companies must be deducted based on the invoice - textures.
Sample of filling out an invoice for internal movement of objects:
How to take into account the movement of an object depends on the presence of a separate balance sheet for a separate unit.
In the case where the division is on the general balance sheet, the following transactions must be made: D01, subaccount OP-2 - K01, subaccount OP-1 - fixed assets are moved from the transferring division to the receiving one. Then, they move: D02, subaccount OP-1 – K02, subaccount OP-2.
In the case where the division is on a separate one, the following transactions should be made: D79, subaccount 1 - K01 - the initial cost of the moved object is written off. Afterwards, the accumulated depreciation savings are transferred: D02 - K79, subaccount 1.
The second division receives fixed assets from the transferor: D01 - K79, subaccount 1, as well as accumulated depreciation: D79, subaccount 1 - K02. In this case, the initial cost of the object does not change. For this reason, depreciation on the received property of the unit that receives the object is calculated in accordance with the previous procedure.
Form TORG-13 is filled out as follows. The header must include information about the company within which the move is being made. In addition, it is necessary to indicate the date when the invoice was drawn up and its number. Next, a table is filled in, the upper part of which is intended for information about the entity transferring the property and the recipient.
The table contains the following data on the transferred goods:
You can find a form and sample for filling out this document on the Internet. Upon completion of filling out, the signatures of the parties must be affixed.
Form OS-2 is filled out on both sides. The front side contains information about the legal entity with the full name of the divisions between which the object is transferred. The document also indicates the date of transmission and the serial number of the form. Afterwards, the table indicates the list of transferred property, date of manufacture or release, inventory number, number of transferred objects and their cost.
An invoice for the internal movement of an object constituting non-financial assets is used when registering and accounting for the movement between structural divisions of an institution of such objects as fixed assets, intangible assets, finished products produced by the enterprise.
Previously, a form was used that related only to fixed assets, but the instructions prescribed it for intangible assets and legal acts. Now even from the name it follows that the invoice is intended for all types of non-fiscal assets, despite the fact that the header only talks about fixed assets.
The composition of the indicators has undergone almost no changes: only details have been added that are associated with an increase in the scope of use of the form. “Base (type of document, date and number)” was added to the header. The table has been updated with units of measurement, which is directly related to the change in the purpose of the form.
To add an invoice for internal movement of property, you need to enter the context menu and click on add. The document parameters are indicated in the window that appears. The document type must be selected only when entering the first invoice into the system. In the future, this parameter will be selected automatically.
The data for automatically entering information into the “Organization” field is taken from the last invoice entered into the system for movement within the enterprise. The program will automatically assign a document number based on a unique sequence for a specific enterprise. The date of the document is set automatically.
The structural unit, as well as the Mol field, can be filled in automatically after entering the inventory property.
If the base document is not registered by the system, its details can be saved. To do this, fill in the required fields, after which you need to press the create button. This button is located next to the input fields.
If the base document is registered by the system, then the fields type, type, number and date of the document can be filled with information necessary for searching and further selection from the list of the base document. If there is only one document in the list that appears, it will be filled in automatically. The “Note” is filled with additional information.
After the basic parameters of the document have been filled in, detailed information about the object being moved is required. To do this, you need to open the “Invoice Specification” tab. Information can be added either as a list or individually.
To enter information about one of the objects, you need to select “Add” in the context menu. Next, the OS object is selected. After all fields have been filled in, you need to click “OK”. You can close without saving changes by pressing the “Cancel” button.
To add a list of positions, select the add list item in the specification menu. You can select more than one position in the window that appears by holding down the ctrl button on the keyboard. After all fields are filled in, click “OK”.
Once the invoice has been registered, it can be sent for printing. To do this, select the required print item in the application menu. After printing, the document is sent to the financially responsible persons for signature.
Afterwards, the invoice is processed in accounting. To do this, select “Workout” in the application menu, then “Work out”. After indicating the actual date of property movement in the window that appears, you need to press the “OK” button.
Upon completion of the work, the corresponding entries are generated and entered into the inventory file.
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Sometimes a company needs to move goods or material assets from one structure to another, but even such minor movements must be kept in the documents in order not to damage the reporting.
In any case, for internal movements, a document is drawn up that serves as a guarantee that the goods have been transferred and accepted by the other party. Depending on the goods being transferred, there are different forms of invoices. Let's take a closer look at this issue.
Internal movement is movement of certain goods or services that occurs within a single legal entity. It can be carried out between various financially responsible persons or structural divisions.
Goods, materials, core values, etc. can be transferred. But regardless of what exactly is transferred, it is necessary to fill out a certain unified form, which serves as reporting for warehouses and accounting. Depending on the goods there are different forms TORG-13 and OS-2. In addition, data on internal movements is entered into the documents of the organization itself.
To track the movement of goods, materials and fixed assets within an organization, there are special invoices that must be issued during the transfer of goods. This document is proof that material assets were transferred and accepted.
After the goods have been accounted for on both sides, the invoice must be submitted to the accounting department for a full report on the movement. It is also worth noting that only financially responsible persons can sign the document.
Depending on what kind of goods or valuables you are transferring, there are two unified forms: TORG-13 and OS-2. So, the first is used when we are talking about ordinary goods or materials of the company. OS-2 is used when it is necessary to transfer an item of fixed assets.
In order to draw up a document for the transfer of fixed assets of a company, you will need to refer to form OS-2, the document should be drawn up in triplicate. The first one will remain with the one who provides the object, and in the future it will serve to write it off from the warehouse. The second document goes to the person to whom you transferred the object - it also serves for reporting and confirmation of how much of the product was transferred and what it was. The third copy should remain with the person who entered the data in this form.
It is on it that the signatures of both parties must be on it, and later the signature of the chief accountant, as confirmation of the validity of the transaction.
The TORG-13 invoice requires two copies and a less strict form of completion. It can only be used when it comes to goods, containers and materials. It also applies when it comes to transportation by the organization’s transport. The document will be effective when transferred between any materially responsible persons (MRP) or departments:
Please fill out the form in duplicate, and this is usually done by the financially responsible person for this product or warehouse, division, etc. The form serves as a guarantee that he has transferred the goods to another person. Typically, such a document is completed before the transfer or during, if any questions arise.
To see how movement between warehouses is formalized in the 1C program, see the following video:
In order to fill out the TORG-13 form, you must do the following. The header requires information about the company within which the movements are made. In addition, you should also indicate the date the invoice was issued and its number.
After this, the table is filled out; its upper part is intended for data about the person who transfers the goods and the recipient. Further in the table it is worth indicating information about which goods are being transferred:
Then both parties should sign.
Form OS-2 should be filled out on both sides. The front side will contain the name of the legal entity, as well as the full name of the structural units from whom the object is transferred and to whom.
The document must also indicate the date of transmission and the form number. After this, in the table you need to indicate the name of the transferred object, as well as:
Below the table you should briefly describe the condition of the funds to be transferred, their damage, if any. After all the data has been filled in, both parties must check the accuracy of the entered data. Representatives must also sign, indicating their full name and position in the organization. After this, the document must be checked by an accountant and signed at the very bottom.
