The movement of material assets outside the territory of the enterprise (including in the case of their movement to other organizations) is taken into account in accounting. In case of such a movement, an authorized person draws up a primary document. Its name and form can be approved by the organization independently in compliance with the law. In addition, the official unified form of the primary document can be used - consignment note M-15.
Primary accounting document for moving the MC to the side
The document in question was previously included in the list of mandatory primary documentation forms approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a. However, at present, the mandatory use of it has lost its relevance (Information of the Ministry of Finance No. PZ-10/2012).
Today, organizations have the right to independently determine whether to use a unified form of primary documentation or to develop and approve such a form independently.
Business entities have the opportunity to independently develop and apply primary documentation that complies with the law related to the transfer of MC to the outside (including the form in question).
The self-approved form must, in particular, contain:
- name and date;
- name of the business entity;
- content of the corresponding operation (fact);
- measurement value;
- names of positions and signatures of persons responsible for processing the relevant operation (fact).
Let us dwell in more detail on the use of the unified form M-15.
Invoice for issue of materials to the side
The unified invoice form for the release of material assets is filled out in duplicate by the person responsible for their transfer on the basis of:
- concluded agreements (contracts);
- received orders;
- other documents for the release of material assets;
- powers of attorney to receive valuables.
In addition, the requirements stipulated in clauses 12 and 13 of the Methodological Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n, namely:
- proper registration indicating all required details and signatures;
- putting dashes in empty fields of the document;
- The numbering of documents should ensure that there are no repetitions of numbers in the current reporting year.
The completed form of the primary document must be signed by the delivery and receiving parties and submitted to the accounting department in order to reflect the movement of materials in accounting.
We are the general contractor for the construction of the gas pipeline. We have entered into a contract with our contractor. Under this agreement, we transfer materials on a toll basis in form M-15. Can we not indicate the price of materials in M-15 or indicate not the purchase price, but, for example, the estimated price? How can we transfer the material to the contractor without showing the purchase price?
Form M-15 was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. At the same time, in the order of filling out, there are no requirements to indicate the cost of customer-supplied materials in the resolution. However, according to clause 156 of the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, the contractor must account for customer-supplied materials in the off-balance sheet account “Materials Accepted for Processing.” He keeps analytical records of them by customer, name, quantity and cost. Therefore, when transferring, the customer must indicate in form M-15 the cost of customer-supplied materials. At the same time, it is best to indicate the purchase price in the M-15 form, because Let's say that in case of damage to materials, the contractor will have to restore the cost indicated in the form.
Rationale
1. The cost of the transferred materials must be indicated in the invoice
Our organization (customer) transferred the materials to the contractor to perform work under the contract according to invoice form No. M-15 and the acceptance certificate for customer-supplied materials. They indicate the quantity and cost excluding VAT at our warehouse prices. In turn, the contractor makes a local estimate, forms No. KS-2, No. KS-3 and a report on the customer’s materials consumed (in the same quantity and cost as in form No. M-15, that is, without deviations). Are these materials conveyed correctly? Should prices be indicated or is it better to convey them without prices – only in quantities?
Answers
V.S. Rykova,
Leading Tax Specialist at JSC VNIIRA
The Contractor includes the prices indicated in Form No. M-15 in the report on the use of customer-supplied materials. After completing the work, he is obliged to provide the customer with a report on the consumption of material. And also return the rest of it or, with the customer’s consent, reduce the price of the work taking into account the cost of the unused material remaining with him (clause 1 of Article 713 of the Civil Code of the Russian Federation).
Since the form of such an act is not included in the albums of unified forms of primary accounting documentation, it can be drawn up in any form, but must contain the mandatory details provided for in paragraph 2 of Article 9 Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”. Based on the act of damage to material assets signed by both parties, the cost of double-glazed windows is written off from the contractor’s off-balance sheet accounting. At the same time, he has an obligation to the customer to reimburse the cost of customer-supplied materials received for processing and subject to damage.*
Behind such a short value M-15 is hidden an invoice for the release of materials to the side. Such a document is not considered mandatory, but it is very often used in enterprises.
An invoice for the release of materials to third parties is generated when used materials are released to third-party companies or divisions of one’s own company, and also when used materials are disposed of due to their sale. This invoice is issued by the appropriate department of the company performing procurement functions, or official performing similar functions.
Where to use an invoice for materials issue
Most often, this document is used within the enterprise, for example, for transmission to the main office to the company's branches. And also invoices for the release of materials for other companies, but only if they have a special agreement.
Basic filling rules
There is no single form for such an invoice, That's why legal entities and individual entrepreneurs, has the right to develop his own template and issue an invoice in any form. Although it is recommended to adhere to general standards.
Such a document is made only by an accountant and can sometimes be partially completed by a storekeeper. The invoice must be signed by responsible company employees. There is no need to print the details.
The invoice must be issued in two copies, the first copy is sent to the company's warehouse, and the second copy to the recipient.
- The date when the form was compiled;
- Operation type code;
- Who is the sender (division, type of activity);
- Who is the recipient (division, type of activity);
- Who is responsible (division, type of activity, contractor code).
!Important It is necessary to indicate the name of the company that issues the invoice, information about the recipient, the date of its preparation, and indicate specific materials that are carried out according to the invoice.
Instructions on how to fill out the invoice
The invoice for materials release consists of two parts.
The first part must be completed as follows:
| Invoice number | We put the number in the invoice, with our document flow; (For example: invoice No. 69) |
| Company name | You must provide the full name of the company; (For example: Stampgold LLC) |
| OKPO | Constituent documentation of the company; (For example:00866755) |
| date | When the invoice was drawn up; (For example:06.08.18) |
| Operation type code | If used, if not, put a dash; (For example: -) |
| Structural subdivision | The company issuing the document (for the sender and the recipient); (For example, for the sender: “Warehouse 2”, “Storage”; For the recipient: “Processing shop”, “production” |
| Kind of activity | |
| Delivery Responsible | Indicate without full name; (For example: “warehouse,storage,1234”); |
| To whom | Indicate who receives the material, full name. who exactly receives this product; (For example: “to: processing shop, Shop Manager Shorin.A.E); |
The second part includes a number of rules:
| Column | What does it include |
| 1 column | This column is filled in by the accountant, filling in: account, subaccount, accounting code; (For example: "15"); |
| 2nd column | |
| 3 column | The name of what is moving. (For example: corner, stamp;) |
| 4 column | We enter the number (code) that is assigned in the nomenclature; (eg:1233) |
| 5 column | Must enter the unit code according to the all-Russian measurement classification; (for example:123) |
| 6th column | You need to enter the specific name of the unit of measurement; (for example: ton); |
| 7 column | It is necessary to enter the exact amount of materials sold according to the invoice; (for example:0.66) |
| 8 column | It is necessary to enter the exact amount of materials that were released, this is filled in only by the storekeeper; (for example:0.66) |
| 9th column | We enter the total cost of the supplied material; (for example:3800.00) |
| 10th column | Enter the price excluding VAT; (for example:1320.00) |
| 11th column | We enter data on the amount of VAT; (for example:122.00) |
| 12th column | We pay the total amount, including VAT; (for example:1930.00) |
| 13th column | Enter the inventory number; (for example:13) |
| 14th column | This needs to be entered if suddenly there is a talk about the transfer of jewelry, if not, then put a dash; |
| 15th column | The serial number of the card in the warehouse is entered. (For example: 1289) |
Finally, the invoice must be signed only by the accountant and the storekeeper. It is not necessary to put a stamp, but if the recipient requires a stamp, then it is better to put it.
Purpose of such a document
The document represents itself as an invoice where materials are moved, both within the company and leaving the company:
- The most common is the movement of raw materials within a warehouse, for example to another warehouse;
- If the goods are transported to the buyer, then TORG-12 can be used;
In this case, the type of material, their type and material value does not matter:
- Product;
- Raw materials;
- Mechanisms;
- Constructions.
!ATTENTION If you are asked to provide documents upon first request by the official who is checking the cargo, you must provide them.
Who can sign the invoice
After drawing up the invoice, you must sign the document. It is signed by the person who issued the material, and upon receipt - by the buyer.
If we are talking about the final signature, from the warehouse to a specific buyer, then the following has the right to sign:
- Accountant (responsible for the branch);
- Deputy accountant;
- An employee who has a power of attorney (the director needs to write a power of attorney).
!Important The Seller must provide the original stamp with the full name and details.
In what cases is the M-15 form used?
The form is most often used in the following cases:
- Transfer values to structural divisions - they are used for production activities;
- Transfer goods or materials for safekeeping to a third party organization without the right of redemption or ownership;
- Release of raw materials for processing to other companies.
To reflect the movement of goods and materials to other organizations or its own separate divisions located abroad, the company can use a primary document such as an invoice for the release of materials to the outside. It refers to the primary forms for inventory accounting.
At an enterprise, registration of the movement of materials between its structural divisions, as well as to third-party companies, can be carried out using several documents. The use of a particular document, as well as its mandatory details, are fixed in the company’s accounting policy.
The form of the invoice for the release of materials to third parties is unified by Rosstat. The company can use it. Depending on your own needs, the form is either supplemented or simplified by the company. All specialized accounting programs contain Form M-15. This document is very similar to a demand invoice, which documents the movement of inventory within an organization.
If the need arises, at the time of release of materials to the third party, the responsible person (accountant or storekeeper) writes out this invoice in two copies. Materials are shipped on the basis of an order from the head of the company (to its structural divisions) or under an agreement concluded between the companies. In this case, the counterparty must present a power of attorney to receive them in cases provided for by law.
The release of materials to third parties is confirmed by the signatures of the releasing and receiving parties in the corresponding columns of the invoice. After this, one copy is reflected by the storekeeper in the expense section of the material report and transferred to the accounting department, and the second, along with the materials, is sent to the recipient.
How to correctly fill out an invoice for the release of materials to the third party
The top part of the document contains the name of the document and the serial number assigned to the invoice during checkout. Basically, continuous numbering is carried out throughout the year.
Below is written the name of the company and the registration code of the company assigned to it by the statistical authorities.
The first table contains the date of release; if there is a coding system for the operation, its code. After this, for the sender and recipient of the materials, you need to fill in the name of the structural unit (buyer) and the type of activity performed (for example, for a warehouse - storage).
The following columns indicate similar data for the person responsible for the delivery. This may be one of the parties to the transaction, or an involved intermediary.
IN line "Bases" The name of the document according to which the materials are issued is recorded. To move between separate divisions, here you need to write down the details of the order or instruction of the manager, to formalize a transaction between third-party companies - the name, number and date of the corresponding agreement.
The following table contains information about valuables shipped externally.
The first column records the corresponding materials account and its analytics. After this, you need to fill in the name of the inventory and their nomenclature numbers. The column with units of measurement indicates the OKEI code and their names.
IN box 9 the price per unit of materials is indicated, in box 10- their cost excluding VAT. Next, the VAT amount is calculated by multiplying the value of the previous column by the corresponding tax rate, and the result is written in the next column ( column 11).
IN column 12 the total amount is entered columns 10 and 11.
The last columns of the table are filled in by the person making the vacation. The inventory number of the material, the details of its passport (if any), and the entry number in the warehouse record card are recorded here.
In the line below the table you need to indicate in words the number of items sold under this invoice, as well as their total cost. If necessary, the total VAT amount is indicated.
Nuances
When filling in the quantity allowed for issue and actually shipped, you must keep in mind that the value of the first is always either greater than or equal to the second. Vacation in excess of the established norm without permission is prohibited.
In the case of the supply of material assets to the farms of one’s organization located outside its territory, or to third-party organizations, on the basis of contracts and other documents, an invoice is issued for the supply of materials to the third party. More often the document is used in the first case.
The standard intersectoral form No. M-15 (approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a) is used as a document form.
The invoice is issued in two copies: the first is transferred to the warehouse (as the basis for the release of goods and materials); the second - to the recipient of the goods and materials.
The invoice can be issued in the accounting department - by the employee responsible for this accounting area, in the warehouse - by the storekeeper on the basis of a written order from the manager and a power of attorney presented by the recipient of the goods and materials, or in a structural unit - by the responsible employee.
Several people can take part in drawing up the invoice. When describing the procedure for filling out columns of form No. M-15, we will be sure to indicate if any column must be filled out by a specific employee.
The numbering of invoices is continuous. Starting from the new year, the numbering starts from number 1.
The first table indicates:
- date of preparation of the invoice;
- transaction type code (filled in if the organization uses a coding system);
- sender: name of the structural unit and type of its activity;
- recipient: name of the structural unit and type of its activity;
- person responsible for delivery: name of the structural unit, type of activity and contractor code (filled in if the organization uses a coding system).
In the “To” line indicate the name of the recipient of material assets: the farms of your organization or third-party organizations. In addition, enter the last name, first name, patronymic, as well as details of the power of attorney submitted by the recipient.
If, in accordance with the document flow schedule established in the organization, the invoice is not issued in the accounting department, then columns 1 and 2 of the main table of the invoice will then be filled in by the accountant of the material desk:
- a synthetic accounting account and a subaccount with which the correspondence of the inventory account will be compiled based on this invoice;
- code for analytical accounting of written-off values. The following columns can be filled out by a non-accountant.
Column 4 indicates the nomenclature number assigned at the enterprise to this type of material assets in accordance with the developed nomenclature-price tag. If an enterprise has a small range of inventories, then it may not assign item numbers to them. In this case, a dash is placed in the column.
Column 5 indicates the code of the unit of measurement in accordance with OKEI.
Column 6 indicates the name of the unit of measurement adopted for this type of material (pieces, kilograms, meters, etc.).
Column 7 indicates the amount of material that should be issued according to the invoice.
Column 8 is filled in by the storekeeper when releasing goods and materials from the warehouse. It indicates the actual amount of material released.
If only quantitative accounting is maintained at the warehouse (or the responsible employee of the structural unit does not know the prices of materials), then columns 9 to 12 are filled in by an accountant.
Column 9 indicates the unit price of inventory items excluding VAT in rubles and kopecks.
In column 10 - the cost of the entire quantity of inventory items excluding VAT in rubles and kopecks. It is calculated as the product of indicators from columns 8 and 9.
Column 11 indicates the amount of VAT on the entire quantity of goods. It is calculated by multiplying the indicator in column 10 by the corresponding VAT rate.
Column 12 indicates the total cost of the goods including VAT. It is calculated as the sum of indicators from columns 10 and 11.
Columns 13 to 15 are filled out by the storekeeper:
- Column 13 indicates the inventory number assigned to the material according to the warehouse card file;
- in column 14 - the passport number, which is usually available for material assets containing precious metals and stones. In other cases, a dash is placed in the column;
- Column 15 contains the entry number in the materials accounting card.
- the responsible person who authorized the release of material assets;
- the person who released the material assets;
- Chief Accountant;
- recipient of valuables.
