The act of acceptance of the transfer sample. The act of acceptance and transfer of goods - is the transaction a guarantee? Mandatory details of the act of acceptance and transfer

But sometimes the terms of delivery may require a different transfer document proving the fact of the movement of valuables, their price and characteristics. In such situations, an act of acceptance and transfer of goods is formed. What are its features?

General aspects

Acceptance of goods on the basis of the invoice implies that all the values indicated in it have been delivered and correspond to the declared quantity.

But the volume of goods in fact may differ from that shown in the invoice, a different type of goods may arrive, or the goods may turn out to be defective.

In order to be able to make claims against the supplier, it is required to register all existing deviations from the terms of the supply contract. To do this, an act of acceptance and transfer of goods is created with the display of all inaccuracies.

Some types of valuables can be transferred exclusively by act, since the procedure for their acceptance involves a mandatory inspection, performance test, and so on. For example, equipment is accepted only after a thorough inspection.

What it is

The act of acceptance and transfer of goods is a document certifying the fact of the transfer of values and their receipt.

The act is used in a variety of situations where the transfer of values is expected, including when transferring goods for storage from one warehouse to another within the same organization.

The standard form of the act contains:

Name;
date of compilation and place;
data on interacting parties with details, exact addresses and contacts;
information about authorized representatives, their passport data and the basis for representing the party;
number and date of the supply contract to which the act is attached;
enumeration of transferred goods with display of quantity and assortment;
qualitative parameters of values;
total cost;
presence/absence of defects;
a list of identified deficiencies;
complaints arising from admission.

At the request of the parties, the act may contain additional aspects, in particular:

terms of payment for the delivery;
final settlement period;
drawing up a separate act for a certain group of goods.

Purpose of the document

An acceptance certificate can be created both for one commodity unit and for a large batch. The main purpose of the act is to display probable claims regarding the quality and quantity of goods.

If defects or defects are found during the transfer of valuables, the recipient may demand monetary compensation or replacement of the goods from the supplier.

There may be situations when some goods are damaged or lost during the delivery process. It is considered expedient to include in the supply contract a condition on compensation for losses related to non-receipt of goods.

The decision on the need for formation is made by agreement between the parties, the supplier and the recipient.

For the seller, the act of acceptance and transfer is important from an accounting point of view. It becomes the basis for debiting the transferred values.

On the basis of the act of acceptance and transfer, the recipient draws up, where the identified shortcomings are described in detail, and the reason for the return shipment is indicated. The act plays a special role in the transfer of values for responsible preservation.

As a rule, the conditions of preservation, the value and quantity of goods transferred and other significant moments determined by the contract. But the true number of valuables transferred for preservation confirms the act.

Current regulations

The act of acceptance and transfer of goods refers to the primary ones, it certainly contains the mandatory details prescribed.

In addition, they write:

serial number of the act;
activities according to OKPO and;
final indicators of the goods;
conditions for storage and transportation.

Russian legislation does not regulate the strictly established form of the act of acceptance and transfer. The parties can independently develop a template, observing the requirement for the availability of mandatory details.

But at the same time, if the circumstances of the transaction allow, it is better to use unified forms. The approved form will prevent claims from tax forms regarding the correctness of accounting.

So, to account for goods handed over for responsible storage, the MX-1 form is used.

Do you need an act of transfer of goods

Is an act of transfer of goods really necessary if a consignment note is used? The invoice displays only the quantity and cost of goods; the form of the document does not provide for the display of defects.

The act of transfer describes in detail the condition of the transferred goods, and indicates the existing shortcomings. Therefore, the presence / absence of an act of transfer depends on the specific situation.

So when selling goods, the presence of a consignment note is quite sufficient. If the goods are transferred on the basis of or without an act of transfer, it is practically indispensable.

Can the act of transfer replace the invoice? Quite, you can draw up an invoice and an act, or one of these documents. But the treaty itself cannot replace the act.

All the main conditions for cooperation between the parties, payment terms, force majeure situations are described in the contract. The act of transfer is formed on the basis of the contract and acts as a kind of document closing the transaction.

What is the purpose of issuing

The main purpose of creating a transfer and acceptance certificate is to confirm the presence / absence of defects. In fact, this is the only document that captures the true characteristics of the product.

At the same time, the information displayed is supported by signatures and seals. Thus, in the event of disputes, the parties may refer to this act.

An ordinary waybill cannot serve as evidence of non-compliance of the characteristics of the goods with the terms of delivery. The act does not replace the contract, but is drawn up on its basis.

That is, if there is an act, then there must be a contract. The act becomes a confirmation of the full performance of the contract.

In fact, the deed of transfer is a legal confirmation of significant actions related to the movement of goods between organizations. Therefore, it is necessary to draw up a document correctly, indicating all the necessary data.

For implementation

The sale of goods is mainly accompanied by the preparation of an invoice in the unified form TORG-12. When selling goods to the buyer, it is not desirable to replace it with an act of transfer.

However, in the absence of an invoice, it is necessary to draw up an act in duplicate, for the buyer and seller.

Priority in the sale of goods is given to TORG-12, while it is necessary to take into account certain features of filling out the form, which are also relevant for the act:

Separately, it is worth touching on the sale of goods under a commission agreement. In this case, it is better to draw up a transfer act, since the unsold goods can be returned to the seller.

At the same time, in the absence of an act, it will not be possible to prove the discrepancy between the returned goods and the original characteristics or the presence of defects upon receipt.

For free transfer

When one of the parties wishes to transfer certain goods to the other party free of charge, it is drawn up.

The act of transfer acts as a documentary confirmation of the execution of the transaction and certifies that the subject of the contract has come under the responsibility of the receiving party.

The contract itself specifies the conditions under which the goods can be used by the recipient (irrevocably, with a return after a certain time, indicating the proper characteristics, etc.).

There is no approved form of the act for gratuitous transfer. Compose it in free form, indicating such data as:

name, number and date of drawing up the act;
details of the parties;
contract details;
list of transferred goods;
characteristics of goods (qualitative, quantitative, cost);
presence/absence of defects;
signatures of the parties.

In case of gratuitous transfer, the act becomes the only document on the basis of which the recipient accepts the goods for accounting, and the former owner writes off the transferred property from the register.

To the warehouse

When transferring goods to a warehouse, it is best to use a unified one. The form is filled in by the custodian organization when accepting the goods for responsible storage.

The basis for filling out is the data on goods and materials submitted by the bailor and accompanying documentation. Externally, the form MX-1 looks like a document of three components.

The first one displays mandatory details. Part two contains data on goods transferred for storage, displayed in the form of a table. The third part additionally specifies the conditions for preservation and the signatures of responsible persons.

Form MX-1 is quite capacious and allows you to display all the necessary information. There is practically no need to finalize the document.

When forming an act of transfer of goods for preservation, a sample of a simple form MX-1 can be used without additional adjustments.

Features of work in 1C

The form of the act of acceptance and transfer in the typical configuration of the 1C program is missing. In this regard, to draw up a document, it is necessary to create an additional form and save it in the database.

You can also use external printing plates. To create an act, it is allowed to use unified forms of acts:

Based on any of these forms, you can develop suitable option transfer act and add it to 1C solutions.

Shelf life

The act of acceptance and transfer of goods acts as evidence of the fulfillment of the contract. It needs to be kept for a certain amount of time.

You can determine the retention period based on the period limitation period, during which the parties can present property claims.

Video: a ct reception-transmission

The limitation period is three years. But the act is also recognized as a primary document, in certain cases it confirms the removal of goods from the register and its posting.

The retention period for primary documentation is five years. Therefore, it is necessary to store the act of acceptance and transfer of commodity values in the accounting department for at least five years.

The act of transferring the goods to the buyer

When transferring goods to the buyer, it is better to use unified forms, for example, TORG-12. But it does not oblige to draw up a transaction with any specific document.

Therefore, you can draw up an act in any form. In addition to the mandatory details, the act specifies:

date and place of creation of the document;
data of the parties (for individuals - passport data, address of residence);
grounds for drawing up the act;
list of goods;
unit of measurement;
the cost of one commodity unit;
total cost;
product quality data;
signatures of the parties.

In the act of transferring the goods to the buyer, you can additionally take into account such commodity properties as:

conformity of properties;
integrity;
quantity;
best before date;
staffing, etc.

In count

If the goods are accepted by quantity, then the supply contract must necessarily contain a condition on the name and quantity of the goods supplied. Otherwise, the contract will be considered not concluded.

Failure to deliver goods by the supplier is considered a breach of contract. In this case, the buyer has the right:

By quality

When accepting goods for quality, the interests of the buyer are protected by the provisions. Quality criteria are defined in, but in general, civil law does not establish signs of poor quality of goods.

Therefore, one should proceed from judicial practice. Thus, when considering disputes, the courts accept as evidence:

discrepancy of the transferred goods to the characteristics displayed in the contract;
expert opinion on inadequate quality;
the supplier's consent to the replacement of the goods.

If the buyer discovers hidden shortcomings after the execution of the acceptance certificate, he may demand their elimination during the warranty period (-

The act of acceptance and transfer is a document that is drawn up upon the transfer of various assets and things. It confirms the normal condition of the goods, its integrity, the absence of marriage. The document records the purchase price and other indicators (brand, number, etc.).

When is the act of acceptance and transfer drawn up?

The act is necessary when products are received by one person and transferred to another person. The document accompanies almost any operation related to acceptance and transmission. For example, an act is needed in the presence of these circumstances:

The goods are transferred from the seller to the buyer. The document confirms that the object has been accurately received by the consumer.
Products are sent to the warehouse. Under these conditions, it is necessary to draw up an act in 3 copies, for all participants in the operation. The act is supplemented by an agreement on the storage of valuables.
Valuables are sent for safekeeping. In this case, the act is also required to be supplemented by an agreement on safekeeping.

In most cases, the act is drawn up when the product is sold. But the need for it also arises during internal movements of values. For example, when placing an object in a warehouse.

What is contained in the act of acceptance and transfer?

The form of the act has not been established. The exact content of the document depends on the specific situation. However, under any circumstances, the act must contain the following mandatory details:

The subject of the operation, its name.
Characteristics of this item: article, number, brand.
The person who passes the object.
The person who receives the object.
The name of the company that is donating the item.
Date of issue of the act.
A link to a document, the supplement of which is an act (for example, a sales contract).
Item cost.
The number of copies of acts.

If the receiving person has claims regarding the quality of the transferred item, these claims must also be recorded in the act. Sometimes the document fixes the place of transfer of the object. If one of the parties to the transaction is a sole proprietor, it is necessary to record the full name of the person, passport details, address.

The act can be drawn up both for a separate product and for a complex of goods. But if this is a set of products, it is necessary to indicate this in the act.

IMPORTANT! If the receiving party signs the act, it thereby confirms the absence of claims regarding the quality of the goods. Therefore, before signing, the buyer must check the products for defects.

ATTENTION! The act is a paper with legal force. It limits the demands of the parties to each other. For example, an act signed by the buyer means that the buyer has no claims. If disagreements arise between the parties to the transaction, the document will help defend their interests in court.

Additional features

The act will have legal force only if these conditions are simultaneously met:

The act is an annex to the main agreement. It is not a standalone document. If there is no main document, then the act loses its force. It must contain a link to any contract. For example, a contract of sale.
The document must be certified by the signature and seal of an employee with the appropriate authority.
The act is drawn up in 2 copies (minimum). Each of the copies is transferred to the participants in the transaction.

That is, the act is not an independent document. However, it must be issued in accordance with standard requirements: seals, signatures, required details.

What documents can replace the act of acceptance and transfer?

The act of acceptance and transfer fixes these provisions:

The existence of an agreement between the parties.
Rights and obligations of participants.
The order of pre-trial regulation.

That is, the document replacing the act must contain the same information. A bill of lading performs a similar function. It also contains information about the participants in the transaction, about the product. Dates are also posted there.

That is, when transferring goods, either an act or an invoice can be used. However, in some cases, it is necessary to draw up an act. It is required when it is necessary to record consumer claims or their absence. For example, it is needed when transferring expensive equipment.

Often the parties to the contract do not know how to fill in the accounting documentation correctly. Today we will talk about the competent preparation of the act of acceptance and transfer of goods. In the article I will tell you what kind of document it is, in what form it is drawn up and what information it needs to reflect.

○ What is the act of acceptance and transfer of goods.

The act of acceptance and transfer of goods is a document that is drawn up in the course of business operations in the execution of contracts of sale or delivery.

Act features:

It does not have a strictly prescribed form.
Usually compiled in the form of a table.
Must contain the basic details prescribed in Part 2 of Art. 9 of Law No. 402-FZ.
Compiled based on the characteristics of the product.
It is often an addition to the main contract.
Compiled during the direct transfer of goods.
It is drawn up in several copies - according to the number of counterparties.
It is drawn up in the presence of all parties to the transaction, must contain the signatures of all its participants.

Why do you need to make an act of acceptance and transfer to the contract?

The act records the condition of the property upon the transfer of the goods, confirming that the seller is ready to accept it.
In the event of claims from the buyer, the seller will be able to prove that all the terms of the transaction were met during the transfer of the goods.
The price at which the values were transferred is fixed.

○ What should be reflected in the document?

Consider the main details of the act.

✔ Name, place and date of the contract.

The document is drawn up as a separate agreement (which is less acceptable, but acceptable) or as an annex to the main agreement.

In the first case, the parties need:

Correctly format the title of the document. It is written in the middle, a number is attached to the act.
Indicate the city of drawing up the act, usually it coincides with the place where the action for the transfer of material assets takes place. The city is written immediately below the name on the left.
The date of compilation is affixed to any document or in the title of the document itself, or on the top right.

✔ Informative component about the parties to the contract.

If the document is a separate document, not being part of any agreement, the following information about counterparties must be indicated:

Full name indicating the legal form.
Registration address.
FULL NAME. leader on which to act.
Registration information.
OGRN.
OKPO.
OKATO.
Checking account.
Servicing bank.
contact information.

If the document is part of the contract, this information can be omitted, reflecting only the basic data about the parties.

✔ Contract details.

If the act is an addition to the main agreement, it is necessary to make a reference to the agreement on the basis of which the document was drawn up. To avoid confusion, the date and number of the main contract are indicated.

In this case, the acceptance certificate is assigned a serial number, since often several documents drawn up by the parties at different times are attached to the agreement.

✔ Product information.

The act reflects:

Name of product.
Quantity of goods. Specified in units or other measures of measurement. It can be tons, kilograms, liters and other indicators. If these data are not available, the contract is considered not concluded.
Articles, brands, model numbers, types, physical properties it is advisable to indicate for generic things (for example, for dairy products, its fat content is indicated, for wood - the type of tree).
For individual things (for example, a car, a computer), their serial number must be indicated.
Unit cost. This line is needed so that one or more of the units can be easily returned.
Product quality. This item can be included in the main table or recorded separately. If the buyer fully accepts the goods, agreeing to the transaction without specifying the quality, it is considered that he has no claims against the seller.

✔ How are claims reported, if any?

Claims can be reflected in a separate document or spelled out in the act itself.

How to submit a claim? The buyer has the full right not to accept the goods in whole or in part. In the table of the act, he can reflect this by accepting only a certain part of the goods or refusing to sign the document.

Further, in the act, instead of the provision that the parties have no claims against each other, the amount of goods not accepted and the reason why the transfer of material assets did not occur is prescribed. Contractors have the right to agree on the replacement of low-quality goods.

✔ Cost of goods.

The price of the goods is indicated in the form of the price per unit, the total cost for the category of goods, as well as the result of the transaction. Determined in rubles. In addition, since many enterprises are VAT payers, it is desirable to reflect the amount taking into account this tax.

✔ Signatures and seal.

The signatures and seals of the parties confirm that the transaction has taken place, and the buyer is satisfied with the goods received. Of course, only citizens who are endowed with such powers under statutory documents or by proxy have the right to sign.

Signatures and seals are placed at the end of the document.

The act of acceptance and transfer of property is a confirmation of the fact that material values \u200b\u200bare transferred between the subjects. In addition, in the act of acceptance and transfer of property, a sample of which is given below, it is recorded in what condition the property is.

It is compiled in the course of business transactions related to rent, pledge, etc.

There is no mandatory unified form according to which the act of transfer of property is drawn up.

When filling out the acceptance and transfer procedure with such a document as an act of acceptance and transfer of property, the company can develop it independently or use forms from albums of unified forms of primary accounting documentation for accounting for trade operations or for accounting for commodity values in storage places (see resolutions of the State Statistics Committee of the Russian Federation, respectively, dated 12/25/1998 No. 132 and dated 08/09/1999 No. 66).

When developing your sample act of acceptance and transfer of property, you should take into account paragraph 2 of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ, containing the mandatory details of this form.

Forms of acts of transfer of property for temporary use and for the purpose of sale

In the course of the transfer of valuables, it is possible to identify shortages, understaffing or defects, therefore, all deficiencies identified during acceptance must be reflected in the act.

NOTE! The powers of the person accepting / transferring property under the act must be confirmed by an appropriate power of attorney. An exception is the situation when the powers are clear from the situation (clause 1, article 182 of the Civil Code of the Russian Federation).

For example, the courts presume that the person who received the goods has the authority if he owned the company’s seal and affixed it on the act of transfer of valuable property, provided that there is no evidence of loss / theft of the seal (decree of the AC VSO dated 07.10.2014 in case No. A10-2969 / 2013 ).

At the same time, the seal itself is no longer a mandatory requisite for the documents executed by the organization, if it is not mentioned in its charter.

You can download a sample of the act of acceptance and transfer of property from the link: Sample act of transfer of property for use.

You can download the form of the act of acceptance and transfer of property for free at the following link: The act of transfer of property - sample.

A sample act for the transfer of real estate can be found in the article Sample act of acceptance and transfer of a real estate object.

Thus, the signing of the act is a standard workflow procedure confirming the fact of acceptance and transfer of property. The law contains mandatory details that must be provided in a self-composed form.

In most cases, the transfer of goods is accompanied by only one document - a consignment note, but sometimes the terms of the contract between the parties require the preparation of additional paper: an act of acceptance and transfer of goods.

FILES

The act serves as a certificate of the fact of the movement of material assets, fixes their cost, as well as such parameters as quality and quantity.

In situations where the recipient makes claims to the supplier regarding the volume, composition, or physical condition (marriage, defects, malfunctions, etc.) of the goods, this document is included in the evidence base. Very often, this paper is for the judge (in the event that the disagreement led to the court) the decisive argument for making the appropriate decision.

It should be noted that certain types of products are transferred only subject to the execution of an act of acceptance and transfer of goods (for example, high-tech equipment, machinery, etc.). This is due to the fact that during the transfer of such goods, they are subject to mandatory verification, inspection, etc. procedures.

Another case when drawing up an act for the acceptance and transfer of goods is inevitable is its sending for safekeeping. Here the act is created in order to fix appearance, state, specifications transferred material assets, as well as designate the conditions for their storage and appoint an employee responsible for their safety.

Rules for drawing up an act for the acceptance and transfer of goods

Before proceeding to the execution of the act, you should make sure that the representatives of both parties involved in the process are authorized to carry it out. In this case, orders, powers of attorney or notarized instructions issued by the management of enterprises to employees to perform such actions on behalf of the organization can serve as confirmation.

This act can be written in any form, but subject to the standards of office work for the execution of such documents.

It must contain information about the parties involved in the transfer process (name and details of companies, positions and full names of responsible persons), a list of transferred material assets indicating the quantity, assortment, cost, information about the presence of damage, defects, malfunctions, as well as claims, if any.

If necessary, by agreement of the parties, additional data can be entered into the act, such as the conditions and terms of payment for the delivery, the preparation of secondary acts drawn up in the form of applications, etc.

To draw up the act, a standard A4 sheet is suitable, drawn up in two copies (one for each interested party). Each copy must necessarily be certified by the original signatures of the heads of companies or persons authorized to approve documents.

Act Can certify with seals, but not necessarily (starting from 2016, the use of seals and stamps is not a legal requirement for legal entities, but in case of disputes that require a decision in court, the seal will not be superfluous).

Instructions for writing the Act of acceptance and transfer of goods

We will conditionally divide the filling of the document into three stages.

Information about the parties

The first part of the act contains information about which document it is an annex to (application number, date, contract number). Then the full name of the enterprise transferring the goods is entered, indicating the official representative (here it is usually written either the Director, General Director or other authorized employee) and the document on the basis of which he works (“Charter”, Regulations”, “Power of Attorney”, etc. .d.).

Terms of acceptance and transfer and list of goods

The second part includes the main points on the transfer of goods.

First, the very fact of the transfer is recorded, as well as the document on the basis of which it took place (its name, for example, "Agreement", the number and date of its compilation).
Then, a table must be included in the act, in which a detailed list of the transferred goods must be entered, indicating the name, quantity, price and total cost.
Below the table, you should once again indicate the total cost of the goods transferred (in numbers and in words).
Next, you need to make a point about the condition of the transferred products. If it is in excellent condition, then this must be noted, but if it has any defects and malfunctions, then this should also be recorded (preferably in a separate document).
After that, it is necessary to make sure that the receiving party has no claims to the quality and quantity of the transferred goods.
In the next paragraph, it is necessary to note the number of copies of the act, as well as to note their equivalence before the law.

Signatures of the parties

In conclusion, the act of acceptance and transfer of goods must be certified by the signatures of the heads of organizations or authorized persons. If necessary, the document can be certified with seals.

After signing the act, the responsibility for the safety of the goods is automatically shifted to the receiving party. All claims against the supplier can only be made in court.