What is Torg 13 used for?

The movement of material assets from one structural unit of an organization to another requires mandatory documentation. Inventory materials can be moved to production, to another warehouse or to the sales floor, while the financially responsible persons and the storage location of the inventory materials change. To complete this operation, an invoice according to the TORG-13 form is used, a sample of which can be filled out below. The full name of the document is “Invoice for internal movement, transfer of goods, containers.”

Purpose of form TORG-13

Why is TORG-13 needed? The document confirms the fact of transfer of inventory and materials from one division to another, or between financially responsible persons. It helps to maintain clear control and accounting of internal movement in all directions, and this is of great importance for the correct maintenance of accounting and reporting. Registration of an invoice is a guarantee that the property of the enterprise will not get lost when moving from one department to another.

Invoice TORG-13 - what is this document used for? It is necessary to register the movement of goods and containers, semi-finished products, products, but it cannot be used to move fixed assets. It is also used when returning goods by customers in retail trade and when transporting goods by company vehicles. It is unacceptable to issue goods and materials without an invoice.

The main difference between the waybill TORG-12 and TORG-13 is that the first document is used to formalize the release of goods to a third-party organization, and the second is used to formalize an internal movement operation within the framework of the activities of one legal entity. At their core, these are ordinary invoices.

What is an Internal Move Invoice?

This document is evidence of the movement of values within the enterprise between structural units, departments, workshops or responsible persons. Also, this information about the movement is entered into special production documentation, which additionally records the disposal of property in one workshop and its arrival in another.

The invoice is used at the time of transfer of the object, according to this document, one party hands over the object, and the other accepts it; after the event, the document is submitted to the accounting department to make the appropriate entries in the reporting and record the movement.

You will learn how to perform an internal move from one warehouse to another in this video:

Important: the TORG-13 consignment note form is also used when transporting enterprise cargo by company vehicles and when returning goods by customers in retail trade.

Therefore, this document, despite its modest design, is of great importance for accounting and preparing reports to the tax authorities.

Internal movement - what is it?

The movement of any material assets within the enterprise is recorded with certain documentation, and if objects of any nature are moved, an invoice in the form TORG-13 is used, and when moving fixed assets, which often happens, an invoice OS-2 is used.

Such an action can be caused by any internal need of the organization, for example, the reorganization of one of the workshops or the transfer of an object that is not needed in one of the departments, in the production of goods consisting of several elements, their movement between workshops, etc.

Types of movements

A wide variety of goods can be transferred within an organization; therefore, various forms of documentation are used to record this moment.

In addition to the two main documents for the movement of ordinary goods TORG-13 and fixed assets OS-2, there are several more:

When moving small items intended for sale in street kiosks and stalls - TORG-14;
M-11 – invoice demand, used when for some reason the objects were not transferred upon request, or if they have defects, breakdowns, or are a consequence of the disassembly of one of the objects.

Rules for issuing the invoice TORG-13

The organization has the right to use the unified form TORG-13 (approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132). You can also develop your own sample by adding the necessary lines to it, or removing unnecessary ones from the unified form. In this case, you cannot delete the mandatory details given in Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ (name of the form, name of the enterprise, content of the fact of economic life, positions and signatures of responsible persons, etc.). The selected option for issuing an invoice should be recorded in the organization’s accounting policies.

Form TORG-13 is filled out by financially responsible persons in two copies. One of them remains in the delivering unit and serves as the basis for writing off inventory items, and the second is transferred to the receiving unit, where it will be used to capitalize the received property. Then the documents must be submitted to the organization’s accounting department.

The document must be signed by the persons carrying out the operation of submitting and accepting handwritten signatures on the invoice.

The TORG-13 invoice can be filled out manually on a form or generated on a computer, there is no significant difference.

Printing on the document is not required, since it relates to internal document flow.

When filling out the invoice, you must ensure that there are no errors in it, and that the information provided is reliable and true. Financially responsible persons must remember that accounting operations will be performed on the basis of this document. TORG-13 you can find at the end of this article.

Documents found on the topic “invoice for internal movement of materials”

Invoice for internal movement of materials .
Form No. m-13 Accounting statements, accounting → Invoice for internal movement of materials. Form No. m-13 ...3 was approved by order of the Central Administration of the USSR dated December 14, 1972 no. 816 +-+ enterprise, organization code 0303010 2 +-+ +-+ invoice no. +-+ for internal movement of materials "" 20g. +-+ type object-object-operations -sender -receiver...
Invoice on internal moving materials. Form No. m-12
Accounting statements, accounting → Invoice for internal movement of materials. Form No. m-12
…-12 - approved by order of the Central Administration of the USSR dated 12/14/72 no. 816 +-+ enterprise, organization code 0303009 4 +-+ +-+ invoice no. +-+ for internal movement of materials “” 20 +-+ correspondent- type workshop, facility, workshop, facility, operating account...
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Sample. Invoice-request for leave (internal moving) materials. Form No. m-11
Accounting statements, accounting → Sample. Invoice is a requirement for release (internal movement) of materials. Form No. m-11
...approved by the resolution of the State Statistics Committee of the USSR dated December 28, 1989 no. 241 +-+ (enterprise, organization) code by okud +-+ invoice - requirement for release ( internal movement ) of materials +-+ number date co- code of delivery +- ment type...
Invoice on internal moving, transfer of goods, containers (Unified form N TORG-13)
Enterprise records management documents → Invoice for internal movement, transfer of goods, containers (Unified form N TORG-13)
You can get the document “ Invoice for internal movement
Invoice on internal moving fixed assets (Unified form N OS-2)
Enterprise records management documents → Invoice for internal movement of fixed assets (Unified Form N OS-2)
the document “ Invoice for the internal movement of fixed assets (unified form n os-2)” in excel format you can get...
Act (invoice) acceptance and transfer (internal movements) fixed assets (form No. os-1, approved by Decree of the USSR State Statistics Committee dated December 28, 1989 No. 241)
Accounting and financial documents → Certificate (invoice) of acceptance and transfer (internal movement) of fixed assets (form No. os-1, approved by Decree of the USSR State Statistics Committee dated December 28, 1989 No. 241)
….89 n 241 +-+ Okud code +-+ approved by the head of the enterprise - - acting signature, surname “-” - 19th act ( invoice ) of acceptance and transfer ( internal +-+ movement ) of fixed assets number date code of person, code of type of document - composition of responsibility...
Invoice on vacation materials to the side. Form No. m-14
Accounting statements, accounting → Invoice for the release of materials to the third party. Form No. m-14
...ma no. M-14 approved by the Central Administration of the USSR on December 14, 1972, no. 816 +-+ okud code 0303011 9 (enterprise, organization) +-+ +-+ invoice no. +-+ for the release of materials to the “” side 20g. +-+ correspondent account code type of transaction warehouse +- (number...
Invoice on vacation materials to the side. Form No. m-15
Accounting statements, accounting → Invoice for the release of materials to the third party. Form No. m-15
… +-+ corresponding account +- type of operation warehouse account code analytic- sub-account. accounting +-+-+-+-+-+- +-+ invoice no. for the release of materials to the side ""20 basis to whom through whom +-+ nomen- one. quantity priceamountby…
Invoice on vacation materials on the side (Standard interindustry form N M-15)
Documents of the enterprise's office work → Invoice for the release of materials to the third party (Standard interindustry form N M-15)
The document “ Invoice for the release of materials to the third party (standard interindustry form n m-15)” in excel format can be obtained from the link “...
Sample. List of requirements for materials and cost calculation materials by object and sections of the estimate (form No. 4-mat)
Accounting statements, accounting → Sample. List of requirements for materials and calculation of the cost of materials for the object and sections of the estimate (form No. 4-mat)
Appendix 5 to the letter of the State Construction Committee of the Russian Federation dated 06/04/93 no. 12-146 form no. 4-mat statement of requirements for materials and calculation of the cost of materials for the object and sections of the estimate +-+ no.codes mate-name materials scientist . if-cost...
Transport invoice
Enterprise records → Consignment note
You can get the document “consignment note
Commodity invoice (Unified form N TORG-12)
Enterprise records management documents → Consignment note (Unified form N TORG-12)
The document “Consignment note (unified form n bargaining-12)” in excel format can be obtained from the link “download file”
Transport invoice (Appendix No. 4 to the Rules for the carriage of goods by road)
Documents of the enterprise's office work → Consignment note (Appendix No. 4 to the Rules for the transportation of goods by road)
download the document “consignment note (Appendix No. 4 to the rules for transporting goods by road)” using this link
Commodity transport invoice (Typical interindustry form N 1-T)
Enterprise records management documents → Consignment note (Standard interindustry form N 1-T)
The document “Consignment note (standard interindustry form n 1-t)” in excel format can be obtained from the link “download file”
Invoice for the transfer of finished products to storage places (Unified Form N MX-18)
Enterprise records management documents → Invoice for the transfer of finished products to storage locations (Unified Form N MX-18)
the document “ Invoice for the transfer of finished products to storage places (unified form n MX-18)” in excel format by cc...

Form TORG-13: filling procedure

Filling out TORG-13 is carried out as follows:

The “header” indicates the name of the legal entity, OKPO code and type of activity according to OKVED (OKDP is not valid since 2020). Next, you need to indicate the date of preparation and the number assigned to the document.
Below is a tabular section in which you need to enter information about the Sender and Recipient of the goods and materials (structural unit and type of activity). Also here you need to indicate the corresponding account: account, subaccount, analytical accounting code.
Next is another table in which you need to enter information about the transferred inventory items. The table indicates: the name and characteristics of the product, code, grade, unit of measurement, etc., the volume of goods and materials supplied and their value at discount prices.
At the end of the table, it is necessary to summarize the quantity and cost of transferred inventory items.
The TORG-13 invoice is signed by the officials who carried out the operation to transfer the goods (who released and received the goods and materials).

If employees of an organization have never encountered filling out this document before, they can take the finished TORG-13 sample as a basis. There is nothing complicated in preparing an invoice; any official can handle it.

TORG-13: sample filling 2020

When moving inventory between departments of the same company, fill out the TORG-13 form. See the 2020 sample form below on the page.

Download free TORG-13 in excel

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Download the form you are interested in in Excel or Word format
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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:

into production,
to another warehouse,
to the trading floor.

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.

To move valuables

When moving valuables within one enterprise, a demand invoice is also issued . For this, use the unified form TORG-13 or form 0504204.

The invoice requirement can be generated in the appropriate program at the time of release from the warehouse or acceptance into it. A document is drawn up only when materials, products, goods, and not fixed assets of the company are moved.

When filling out the form please indicate:

details of the enterprise;
number and date of compilation;
information about the sender and recipient of the goods and the type of activity of this unit (for example, production or storage);
accounts on which the movement of goods is carried out.

The invoice also indicates the name of the product, its code, quantity and price . An invoice is drawn up directly during the acceptance and delivery of goods.

After signing, the document is given to the accounting department for accounting. In the accounting process, postings 41.01 - 60.01, 41.11 - 41.01 are used.

Filling example:

First, indicate the name and number of the document: Invoice for internal movement, transfer of goods No. 1, date January 1, 2018.
Then it is mandatory to indicate the name and all codes of the enterprise to identify it (according to OKPO, type of activity according to OKDP).
Next, you need to enter the name of the sender (for example, warehouse No. 1) and the recipient (workshop No. 17) and the corresponding account.
The following table lists all the goods that are transferred and their value. For example, boxes, 100 pieces, price 20 thousand rubles.
At the very end, the data of the one who released the goods (storekeeper Vasyutin I.N.) and the one who accepted it (head of the workshop T.V. Sverdlov) is entered.
A note is also made stating that the goods, in terms of quantity and proper quality, completely coincide with those stated in the invoice.