How to conclude a contract of transport. We order cargo transportation services from individual entrepreneurs: what documents to require so that there are no claims from the tax authorities. What does a contract for the carriage of goods look like?

in a person acting on the basis of , hereinafter referred to as " Carrier”, on the one hand, and in the person acting on the basis of , hereinafter referred to as “ Sender”, on the other hand, hereinafter referred to as “ Parties”, have concluded this agreement, hereinafter referred to as the “Agreement”, as follows:

1. THE SUBJECT OF THE AGREEMENT

1.1. Under this agreement, the Carrier undertakes to deliver the cargo entrusted to it by the Sender in the amount of , hereinafter referred to as the "Cargo", to the following destination: , release the cargo to the Recipient, and the Sender undertakes to pay the fee established by this agreement for the carriage of the cargo.

1.2. The conclusion of this agreement is confirmed by the drawing up and issuance by the Carrier to the Sender of a waybill (another document for the cargo).

1.3. The shipping fee is Rs.

1.4. Cargo transportation is paid in the following terms and in the following order: .

1.5. The carrier is obliged to deliver the goods to the destination within the time period specified by the transport charters and codes, or within a reasonable time.

1.6. Works and services performed by the Carrier at the request of the Sender and not provided for in this contract shall be paid by the Sender at additional agreement sides.

1.7. The carrier has the right to retain the cargo transferred to him for transportation in security of the carriage due to him and other payments for the carriage.

2. SUPPLY OF VEHICLES. LOADING AND UNLOADING OF CARGO

2.1. The Carrier is obliged to provide the Shipper of the cargo for loading with serviceable vehicles in a condition suitable for the carriage of cargo within the following period: .

2.2. The sender has the right to refuse submitted vehicles that are not suitable for the carriage of goods.

2.3. Loading (unloading) of cargo is carried out by the Sender (Recipient) within the following terms and in the following order: as well as in compliance with the provisions established by transport charters, codes and rules.

3. RESPONSIBILITY OF THE PARTIES FOR BREACH OF CARRIAGE OBLIGATIONS

3.1. In case of failure or improper performance obligations for transportation, the Parties bear the responsibility established by the Civil Code of the Russian Federation, other legal acts, as well as the following liability established by agreement of the Parties: .

3.2. Agreements of the Parties on the limitation or elimination of the Carrier's statutory liability are invalid, except in cases where the possibility of such agreements in the carriage of goods is provided for by transport charters and codes.

3.3. The carrier for failure to provide vehicles for the carriage of goods within the period specified in clause 2.1. of this agreement, and the Sender shall be liable for the failure to present the cargo or the failure to use the provided vehicles, as established by legal acts, as well as the following liability stipulated by the agreement of the parties: .

3.4. The Carrier and the Sender are released from liability in case of non-delivery of vehicles or non-use of submitted vehicles, if this happened due to:

force majeure, as well as due to other natural phenomena (fires, drifts, floods) and military operations;
termination or restriction of the carriage of goods in certain directions, established in the manner prescribed;
in other cases provided for.

4. CARRIER'S LIABILITY FOR LOSS, SHORTAGE AND DAMAGE TO CARGO

4.1. The Carrier is responsible for the safety of the cargo that occurred after it was accepted for transportation and before it was released to the Recipient, unless he proves that the loss, shortage or damage to the cargo occurred due to circumstances that the Carrier could not prevent and the elimination of which did not depend on him.

4.2. Damage caused during the carriage of goods shall be compensated by the Carrier in the following amount:

in case of loss or shortage of cargo - in the amount of the value of the lost or missing cargo;
in case of damage to the cargo - in the amount by which its value has decreased, and if it is impossible to restore the damaged cargo - in the amount of its value;
in case of loss of cargo handed over for transportation with the declaration of its value - in the amount of the declared value of the cargo.

The value of the goods is determined on the basis of its price indicated in the Seller's invoice, and in the absence of an invoice - on the basis of the price that, under comparable circumstances, is usually charged for similar goods.

4.3. The Carrier, along with compensation for the established damage caused by the loss, shortage or damage to the cargo, returns to the Sender the freight charge collected for the transportation of the lost, missing, spoiled or damaged cargo, since, according to this contract, this payment is not included in the cost of the cargo.

4.4. Documents on the reasons for the non-safety of the cargo (commercial act, act of a general form, etc.), drawn up by the Carrier unilaterally, are subject to evaluation by the court in case of a dispute, along with other documents certifying the circumstances that may serve as the basis for the liability of the Carrier, the Sender or the Recipient cargo.

5. FINAL PROVISIONS

5.1. Prior to filing a claim against the Carrier arising from the carriage of goods, the Sender (Recipient) is obliged to present a claim to him in the manner prescribed.

5.2. In everything else not regulated by this agreement, the provisions of the Civil Code of the Russian Federation will apply.

E.A. Fedortsova, expert on accounting and taxation

Treaty transport expedition: how to avoid VAT problems

Judgments reviewed can be found: "Judicial practice" section of the ConsultantPlus system

Despite the fact that the freight forwarding contract is directly provided for by the Civil Code, as soon as it is not called: both an intermediary and a contract for the provision of services. But, of course, the point here is not only in the name, but also in the conditions of the contract itself. a Part 1 Art. 431 of the Civil Code of the Russian Federation, which may also affect the taxation of operations on it.

Let's see what should be the contract under which freight forwarding services are provided so that the tax authorities do not file claims for VAT either against the carrier or the customer.

Transport forwarding and mediation - what's the difference

First of all, let's define what a transport expedition contract is and how it differs from other contracts.

Under the contract, the freight forwarder undertakes to perform or organize the performance certain services related to shipping. Moreover, he is not at all obliged to transport the goods personally, but can only organize the transportation. That is, the forwarder does not have to be a carrier, he can hire a third party for transportation, acting both on his own behalf and on behalf of the customer a paragraph 1 of Art. 801 of the Civil Code of the Russian Federation.

However, one should not confuse a transport expedition agreement with an intermediary one (a contract of agency, commission or agency agreement). )paragraph 1 of Art. 971, paragraph 1 of Art. 990, paragraph 1 of Art. 1005 of the Civil Code of the Russian Federation. After all, an intermediary, as a rule, only undertakes to find a buyer or seller of goods for the principal and concludes deals with him, but he rarely renders services to the principal.

At the same time, it is impossible to equate the contract of transport expedition with the contract of carriage. After all, the subject of the contract of carriage is exclusively the delivery of goods. a paragraph 1 of Art. 785 of the Civil Code of the Russian Federation. A transport expedition implies the provision of services, related to transportation cargo. And this is not only the delivery of goods, but also other services necessary for its delivery. and paragraph 1 of Art. 801 of the Civil Code of the Russian Federation, in particular:

paperwork for cargo;
passage customs procedures;
payment of customs duties and fees;
cargo packing;
loading and unloading;
checking the quantity and condition of the goods after loading and unloading;
storage of goods;
receiving cargo.

That is why a transport expedition is an independent type of contract, despite its similarity with others. It is regulated by a separate chapter of the Civil Code R F ch. 41 of the Civil Code of the Russian Federation. Additionally, forwarding activities are regulated by a separate Law m Federal Law of June 30, 2003 No. 87-FZ "On Freight Forwarding Activities", providing, in particular, special documents that must be drawn up by an expeditor R paragraph 2 of Art. 2, paragraph 4 of Art. 4 Federal Law No. 87-FZ dated June 30, 2003:

assignment to the forwarder - "supplements" the contract, contains the conditions for the performance of services by the forwarder;
forwarding receipt - is drawn up upon receipt of the cargo, confirms that the cargo has been received by the forwarder for transportation;
Warehouse receipt - is drawn up upon receipt of the goods for safekeeping.

The forms and procedure for issuing these documents are approved by the Ministry of Transport of Russia and Clause 5 of the Rules for Forwarding Activities, approved. Decree of the Government of the Russian Federation of September 8, 2006 No. 554; annexes to the Order of the Ministry of Transport of Russia dated February 11, 2008 No. 23.

Thus, the contract of transport expedition cannot be equated to any contract, it is unique.

Transport expedition from the point of view of regulatory authorities and courts

Freight forwarding agreements, under which the forwarder only delivers the goods or only finds direct carriers, are rarely concluded. Much more often, the freight forwarder provides additional services to the customer, for example, it performs loading, draws up documents, etc. And just in this case, the tax authorities begin to interpret such an agreement in a way that suits them.

International forwarding for forwarder before and after 2011

So, in international transportation, the tax authorities often called the contract of a transport expedition an intermediary one. And on this basis they refused to apply the 0% rate paragraph 1 of Art. 156 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated May 12, 2011 No. 03-07-08 / 147, dated March 18, 2011 No. 03-07-08 / 74, dated March 18, 2009 No. 03-07-08 / 58; Letter No. 16-15/139247 dated December 30, 2009 from the Federal Tax Service of Russia for Moscow.

Starting this year, the Tax Code of the Russian Federation explicitly states that services provided on the basis of a freight forwarding agreement when organizing international transportation are subject to VAT at a rate of 0% sub. 2.1 p. 1 art. 164 Tax Code of the Russian Federation.

However, not all services provided under a freight forwarding agreement are taxed at a rate of 0%. The list of these services is given in the Tax Code of the Russian Federation, and it is closed. And only for them the forwarder can apply the rate of 0% sub. 2.1 p. 1 art. 164 Tax Code of the Russian Federation. Also, don't forget to collect required package documents confirming the right to apply the zero rate and Art. 165 Tax Code of the Russian Federation.

But keep in mind: the regulatory authorities insist that only the services specified in the transport expedition contract are taxed at a zero rate. And formally there is a reason for this, it follows from the very norm of the Tax Code F sub. 2.1 p. 1 art. 164 Tax Code of the Russian Federation. If the freight forwarder performed loading and unloading works under a separate contract, then the 0% rate cannot be applied to them Letters of the Ministry of Finance of Russia dated July 29, 2011 No. 03-07-08 / 244, dated May 13, 2011 No. 03-07-08 / 148. You will have to defend a different point of view in court.

As for the transport and forwarding services that you provided before 01/01/2011, there may be problems. In the previous edition of Art. 164 of the Tax Code of the Russian Federation there was no direct indication that such services are subject to VAT at a rate of 0%. The contract of the international expedition itself, as we have already said, was considered by the tax authorities as an intermediary one.

But the courts usually supported forwarders, pointing out that the freight forwarding contract is an independent type of contract and forwarding services provided in relation to exported goods are subject to VAT at a rate of 0%, even if they are provided before 01/01/201 1Decrees of the FAS MO dated February 15, 2008 No. KA-A41 / 262-08, dated 01.22.2008 No. KA-A41 / 14327-07; Decision of the Arbitration Court of Moscow dated May 4, 2008 No. A40-53580 / 07-104-296.

"Internal" expedition for the forwarder

When it comes to domestic transportation, controllers, on the contrary, argue that the forwarder cannot be an intermediary. And they insist on including in the VAT tax base all the money received from customers, including those to be transferred to third parties - direct service providers, and not just the part constituting the remuneration of the freight forwarder a paragraph 1 of Art. 156 Tax Code of the Russian Federation.

Therefore, in order not to argue with the tax authorities about the VAT tax base, instead of a freight forwarding agreement, it is better to conclude an intermediary agreement if you:

provide forwarding services on the territory of the Russian Federation;
all services for your customers are directly performed by third parties (you yourself do not transport or ship anything).

Then calculate VAT, and without disputes, you will only from your remuneration I paragraph 1 of Art. 156 Tax Code of the Russian Federation. And invoices for the cost of transportation and other related services received from direct contractors, you will reissue to your customer m p. 3, p. 11, p. 24 of the Rules for keeping logs of received and issued invoices, purchase books and sales books ... approved. Decree of the Government of the Russian Federation of December 2, 2000 No. 914; Clause 2 Letters of the Federal Tax Service of Russia dated February 4, 2010 No. ШС-22-3/ [email protected] .

If you provide some of the services yourself, and for some you involve third parties, conclude separate agreements:

transport expedition - for the services provided by you;
intermediary - for services provided by third parties.

So you avoid unnecessary disputes with regulatory authorities.

Transportation of goods can be carried out on the basis of various agreements concluded between the organization - the sender of the goods and the organization directly carrying out the transportation.

The main documents include the contract of carriage and the contract of transport expedition. What is the relationship between the two types of documents and the main differences, as well as which contract is preferable in a given situation, read on.

Subject concepts

Before proceeding with the choice of a particular type of contract, you need to familiarize yourself with what each document is.

The contract of carriage is concluded between the owner of the goods (which may be the sender or recipient) and transport company(IP, private person) who will carry the cargo (passengers) to the destination.

For the provision of transportation services, the sender or recipient of the cargo (customer for the transportation of passengers) makes a fee in the agreed amount.

The conclusion of a contract for the carriage of goods can be made in the form of:

waybill or other documents stipulated by the codes, corresponding to the types of transport used, when moving cargo;
ordinary ticket, when carrying passengers or written agreement when providing services not to a specific person, but to an organization.

The carrier undertakes to deliver the cargo or passengers to the destination within the specified time, while the responsibility for damage to the cargo in transit (causing harm to passengers) is borne by the contractor, that is, the company carrying out the transportation.

The sender of the cargo is obliged to provide the carrier with all accompanying documents. A type of contract of carriage is a charter contract.

When concluding a contract of transport, one party, called the charterer, is obliged to provide the other party, called the charterer, with a vehicle with a driver or crew for the transport of passengers or cargo to the destination. In this case, all the main conditions are established by agreement between the parties.

A freight forwarding agreement is concluded between a private person or an organization that, for a certain amount of documents, undertakes to carry out (organize) the transportation of goods belonging to the sender (recipient). The forwarding company must have a license to carry out its activities.

As additional services freight forwarders can provide:

collection of documents required for the transportation of cargo or transportation of passengers;
conclusion of contracts with carriers;
escort of cargo (passengers) to the final destination;
monitoring the correct loading and unloading vehicle.

If the freight forwarder provides additional services, then a notarized power of attorney from the owner of the cargo is required.

The expedition contract is divided into three main types:

assignment agreement. The document allows the forwarder to carry out all transportation actions on behalf of the owner of the cargo;
commission agreement. The document allows the contractor to act on his own behalf, but in the interests of the owner of the cargo;
agency contract is the average of the documents of the first two options. Based on the agency agreement, the freight forwarder can act in any way suitable for the client.

As a result of the activity, the forwarder is obliged to provide the customer with a report on the work performed, attaching the concluded contracts to the document, confirmation of cash expenses, and so on.

To the expedition contract, it is necessary to additionally issue:

order issued by the customer of the service to the freight forwarder. The order must contain a complete list of actions that must be performed to fulfill the terms of the contract;
a forwarding receipt confirming that the company providing intermediary services has received from the customer company the cargo for transportation;
a warehouse receipt confirming the fact of storage of goods in a warehouse until dispatch by the carrier.

As prescribed by law

Details of the conclusion and execution of the contract of carriage are regulated by Chapter 40 Civil Code, and the contract of transport expedition chapter 41 of the same document.

Civil Code as the main document at the conclusion various kinds contracts:

specifically defines the concept of each document;
regulates the parties that may be parties to the contract;
describes in detail the rights and obligations of the parties, as well as liability for failure to fulfill the essential conditions of the concluded agreement;
considers issues related to the resolution of disputes.

What are the common points

The contract of carriage and the forwarding contract are:

mutual, since after the conclusion of the document, both parties have individual obligations;
paid, that is, as a result of the provision of certain services by one of the parties, payment is received;
public, offered to all enterprises engaged in a certain field of activity on the same terms;
real, when additional functions of a freight forwarder are assigned to the carrier.

A contract is considered real, under the terms of which one party transfers the subject of the contract (in this case, goods or passengers) to the other party.

The ultimate goal of concluding both types of contracts is the transportation of goods to the recipient. Both documents are concluded on the basis of a written application of the customer who needs to transfer the cargo (passengers).

The form of any contract is written with the presence of details, signatures and seals of organizations (IP).

Differences between the contract of transport expedition and the contract of carriage

The main differences between the contract of carriage and the contract of transport expedition are as follows:

Factor	Contract of carriage	Expedition agreement
Purpose of document	Carrying out the transportation of goods entrusted by customers and the owner to the destination	Organization of transportation and collection of documents for its implementation
Subject of the contract	Transportation carried out on a specific vehicle at a specific time	Rendering intermediary services during transportation
Parties to the agreement	Customer executive The contract is the basis for transportation	Customer - Intermediary - Performer The contract is an incentive to act on the implementation of transportation
Contractor's obligations	The carrier is obliged to deliver the goods to the destination without damage	The forwarder is obliged: find a carrier who will agree to carry out the operation; collect documents required for transportation; track the dispatch and receipt of cargo; if necessary, escort the cargo along the way

Thus, we can conclude that the contract of carriage is a more narrowly focused document than the contract of transport expedition. The conclusion of the contract of carriage is the responsibility of the freight forwarder when providing services to the customer.

How to choose and which contract to conclude

The choice of the type of contract is determined by the following factors:

the presence (lack) of free time for the customer to independently search for a carrier and conclude an appropriate contract. With a limited time interval, it is more expedient to seek help from professional forwarding organizations;
the presence in the staff of the organization - the customer of the person responsible for the transportation of goods, its loading, unloading, drawing up the route, collecting documents. In the absence of a qualified employee, it is better to use the services of professionals capable of as soon as possible organize the transportation of goods and the collection of documents;
cost categories. With a limited budget of the company - the owner of the cargo, it is desirable to solve all issues related to transportation independently;
the need to provide additional services provided exclusively by forwarding companies: cargo escort, representation at customs (refers to international transportation), control of loading and unloading, and so on.

The freight forwarding contract is considered more profitable, since when it is concluded, you can get a whole range of services, including the direct transportation of goods.

However, the contract of carriage is a more specific document than the contract of expedition, which significantly reduces the risks of the customer of transportation and the possibility of disputes.

Both a contract for the carriage of goods and a contract for a transport expedition are required to be concluded in order to deliver the goods (passengers) from the point of departure to the point of destination.

The first document is more specific and causes the least amount of controversy, since the contract clearly indicates all the main aspects.

When concluding the second type of contract, one should be extremely careful about the list of services provided by the forwarder, the timing of the provision of intermediary services and the implementation of transportation, and other significant factors. The choice of the type of contract is the right of the cargo owner.

Video: Types of contracts in a transport expedition.mp4

The organization provides transport services for cargo transportation by its own transport, but sometimes it attracts other cargo carriers to provide services and in this situation it turns out to be an intermediary.
In this situation, the organization issues invoices to customers for payment for the provided cargo transportation, but does not attach a detachable waybill and waybill to these applications (because it was not our transport that carried the cargo). At the same time, transport customers still require these documents from us.
Who should write them? If they are issued by a third party, where will it be indicated that the transportation was entrusted to our organization, and we received payment for the services provided from the customer?

The relations of the parties related to the provision of cargo transportation services are regulated by Chapter 40 of the Civil Code of the Russian Federation<Перевозка>. Thus, Article 784 of the Civil Code of the Russian Federation establishes that the carriage of goods, passengers and baggage is carried out on the basis of a carriage agreement, which determines the conditions for the carriage of goods. At the same time, the conclusion of a contract for the carriage of goods is confirmed by the preparation of a consignment note (clause 2, article 785 of the Civil Code of the Russian Federation).

The provision of intermediary services for the carriage of goods is formalized by a transport expedition agreement (Chapter 41 of the Civil Code of the Russian Federation). Under the freight forwarding contract, one party (forwarder) undertakes, for a fee and at the expense of the other party (client), to perform or organize the performance of services specified in the freight forwarding contract related to the transportation of goods (clause 1, article 801 of the Civil Code of the Russian Federation). At the same time, the conditions for fulfilling the freight forwarding contract are determined by agreement of the parties, unless otherwise established by the Federal Law of June 30, 2003 No. 87-FZ "On Freight Forwarding Activities", other laws or other legal acts (clause 3 of article 801 of the Civil Code of the Russian Federation).

According to the Rules for Freight Forwarding Activities (approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554), the following forwarding documents are an integral part of the freight forwarding contract:

Instruction to the forwarder (defines the list and conditions for the provision of services to the client). In practice, such an instruction is usually referred to as a request;

Forwarding receipt (confirms the fact that the freight forwarder has received the goods for transportation from the client). To be filled in if the freight forwarder takes part in the transportation;

Warehouse receipt (confirms the fact that the freight forwarder has accepted the goods from the client for warehousing), clause 5 of the Rules.

At the same time, the freight forwarding contract may provide that the parties to the contract may also use other forwarding documents not specified in clause 5 of the Rules.

Note! The rules of forwarding activities do not provide for the provision of a waybill coupon and (or) TTN to the client (customer). Therefore, the provision of these documents under the transport expedition agreement is not mandatory.

True, in practice, most clients still require the forwarder to provide them with copies of these documents. As a rule, this is due to the fact that during inspections, most representatives of the tax authorities require confirmation of the provision of cargo transportation services with these particular transport documents. In order not to lose their customers, most freight forwarders, as a rule, "meet" the wishes of their customers and provide copies of these documents.

Consider the procedure for processing such documents.

Bill of lading or waybill

To account for the movement of inventory items and payments for their transportation by road, a consignment note (Form 1-T), approved. Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78 (hereinafter referred to as the Decree). According to this Decree, the unified Form 1-T must be used legal entities operating vehicles and being senders and recipients of goods transported by road.

In our opinion, it follows from the foregoing that the procedure for issuing and submitting a TTN (including who should issue it) should be established by a contract for the carriage of goods. Note that in practice Form 1-T is issued, as a rule, by the owner of the vehicle, i.e. cargo carrier.

The waybill contains information on the date of the document, the name and address of the sender and carrier, an indication of the place, date of acceptance of the goods and the place intended for its delivery, the name and address of the recipient, etc. TTN serves as the basis for accounting transport work and making settlements with the carrier.

The transport section of Form 1-T defines the relationship between motor transport customers and organizations owning motor vehicles that carried out the transportation of goods. In the situation described in the question, your organization concludes a contract for the carriage of goods and, accordingly, pays for the services of the carrier, therefore, in the column "Payer" of the goods section of the TTN and in the column "Customer (payer)" of the transport section of the consignment note, the details of your organization must be indicated. Which is a direct confirmation that the transport was ordered by your organization.

Waybill

Waybills truck are the main document of primary accounting, which, together with the TTN when transporting goods, determine indicators for accounting for the work of the rolling stock and the driver, as well as for calculating wages to the driver and making payments for the transportation of goods.

According to the above Decree, Form N 4-c (piecework) is used in the carriage of goods, subject to payment for the work of the car at piece rates. Form N 4-p (time-based) is applied subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Waybills in forms N 4-c and 4-p are issued to the driver against signature by an authorized person for only one working day (shift), provided that the driver has handed over the waybill of the previous day of work. Filling in the waybill before issuing it to the driver is carried out by the dispatcher of the organization-owner of the vehicle or by a person authorized to do so. The rest of the data is filled in by employees of the carrier organization and customers.

So, the customer fills in the detachable tickets of the waybill, which serve as the basis for the organization - the owner of the vehicle to present an invoice to the customer of the transportation. An appropriate tear-off coupon is attached to the invoice for payment for the transportation service. At the same time, the waybill itself, in which records identical to the customer's coupon about the time the car was operated by the customer, is repeated, remains with the carrier.

Note that in the customer's coupon in the column<Заказчик>Your organization can only be indicated if a representative of your organization with a seal is present at the place of unloading. But, as a rule, in practice this is rare. Therefore, the details of the direct sender and recipient of the cargo for a specific transportation may appear in the customer's coupon.

And here the question arises: how, in this case, can your organization confirm its involvement in a particular transportation?

As noted above, the general conditions for the carriage of goods must be stipulated in the freight forwarding agreement (clause 3, article 801 of the Civil Code of the Russian Federation). At the same time, the specific conditions of transportation (such as, for example, the route of transportation, the date and time of delivery of the vehicle), in our opinion, should be determined by an annex to the contract in the form of a completed application for a specific transportation of goods. Then, in our opinion, it will not be problematic to confirm the fact that the transportation was entrusted to your organization.

The following documents confirm the fact of the provision of cargo transportation services:

Coupon of the customer and (or) TTN, which reflect the date, direction of transportation (from where, to), brand and state number of the vehicle through which the cargo was transported, and other data;

An act on the provision of cargo transportation services, which is drawn up in any form in accordance with paragraph 2 of article 9 federal law on accounting dated November 21, 1996 No. 129-FZ.

If the specified documents correspond to the specific application of the customer, then it cannot be denied that the transportation was entrusted to your organization.

It is possible to confirm the payment by the customer of a specific transportation if a copy of the customer's coupon and (or) TTN (as required by your customers) is attached to the invoice for payment for the transportation, and in the invoice itself, in our opinion, it is advisable to indicate the date, route of transportation, No. and date of the customer's application or the certificate of service provision corresponding to this transportation.

It might be useful to read: