Warehouse receipt. Warehouse receipt for the acceptance of goods placed under the customs regime of the customs warehouse for storage, on the basis of a warehouse storage agreement. Double warehouse certificate

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Warehouse receipt (receipt) as a necessary condition for compliance with the written form of the warehouse storage agreement.

Warehouse receipts

Warehouse certificates

Primary accounting documents

Contractual relationship. Warehouse receipt as a written form of a storage agreement

Double warehouse certificate

Simple warehouse receipt

Which issues the warehouse in confirmation of the acceptance of the goods for storage.

So, Art. 912 of the Civil Code of the Russian Federation provides for the following types of warehouse documents:

- warehouse receipt.

The peculiarity of the first two types is that they are securities (, each of its two parts and) (clause 3 of article 912 of the Civil Code of the Russian Federation). Accordingly, they can be transferred (sold) to other persons according to endorsements (Article 915 of the Civil Code of the Russian Federation).

Is not securities and cannot be transferred to other persons by endorsements. Upon presentation of the warehouse receipt to the warehouse, the latter issues the depositor with his goods (transferred for storage).

Compilation is provided in the case of storage of goods in a warehouse (par. 2, ch. 47 of the Civil Code of the Russian Federation).

A warehouse is an organization that carries out as entrepreneurial activity storage of goods and providing storage-related services (Article 907 of the Civil Code of the Russian Federation). The other party - the owner of goods, who uses the services of the warehouse, is called the depositor.

The services of a warehouse are used, as a rule, by organizations and entrepreneurs who store goods as part of their commercial activities, until they are sold or transferred to production. For other types of storage, for example, when storing personal property under a storage agreement, other documents may be issued - a safe receipt, receipt, certificate, numbered token (number), etc. (Article 887 of the Civil Code of the Russian Federation).

The peculiarity (including the warehouse receipt) is that the rule is established - the written form of the warehouse storage agreement is considered to be observed if its conclusion and acceptance of the goods to the warehouse are certified by a warehouse document (clause 2 of Art. 907 of the Civil Code of the Russian Federation).

The warehouse receipt form is not approved as part of the unified forms of primary accounting documentation. At the same time, Order of the Federal Customs Service of the Russian Federation of 13.01.2011 N 73 approved the form of a receipt for the acceptance of goods for storage at the temporary storage warehouse of the customs authority. Order of the Federal Customs Service of the Russian Federation of March 25, 2011 N 635 approved the Instruction on the procedure for filling out a receipt for accepting goods for storage at the temporary storage warehouse of the customs authority.

The warehouse receipt form approved by the above documents can be used by warehouses as a sample. So, it is recommended to indicate in the warehouse receipt:

Name and address of the warehouse

Date of issue of the warehouse receipt and its number

Warehouse storage agreement details

Name of product

Quantity of goods

Shelf life of goods

Details of the document according to which the goods were issued from the warehouse to the depositor

Signatures of responsible persons

The transfer of goods to the warehouse is reflected in the accounting of the depositor by the movement of analytical accounts (subaccounts), since such a transfer does not entail the transfer of ownership to the custodian. For the transferred goods, the warehouse issues a warehouse receipt to the depositor. For example, in the chart of accounts there is an analytical account 41-1 "Goods in warehouses", which can be used to reflect this operation in accounting.

Return of goods from the warehouse is made upon presentation of the warehouse receipt. In this case, the receipt of the goods is also reflected in the accounting of the depositor by the movement on analytical accounts.

By itself, the transfer of goods to the warehouse and its return from the warehouse does not affect tax obligations.

The cost of storing the goods and related services (for example, loading and unloading) are recognized as an expense in the usual way.

The depositor can sell the goods in the warehouse by concluding a sales contract with the buyer. In this case, he will need to issue a return of goods from the warehouse (with the presentation of a warehouse receipt). At the same time, the depositor may order the warehouse to transfer the goods to the buyer or transport organization(for delivery to the buyer).

Historical reference

The concept of "Warehouse receipt" was introduced on March 1, 1996 with the adoption of the second part Civil Code Russian Federation ( Federal Law of 30.11.1994 N 52-FZ).

The State Duma of the Russian Federation considered the draft federal law N 98048131-2 "On double and simple warehouse certificates". By the resolution of the State Duma of the Federal Assembly of the Russian Federation of November 7, 2007 N 5286-4 GD, it was removed from consideration, as containing many contradictions to the provisions of the Civil Code of the Russian Federation.

Actual as of 01.06.2009

Decree of the Russian Statistical Agency of August 9, 1999 No. 66 "On approval of unified forms of primary accounting documentation for accounting for products, inventory holdings in storage sites" approved the following unified forms:
- The act of acceptance and transfer of inventory items for storage (form No. MX-1);
- Act on the return of inventory items deposited in storage (form No. MX-3).

According to Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums , must contain the required details.

Primary accounting document must be drawn up at the time of the transaction, and if this is not possible - immediately after its completion.

Thus, the above documents are drawn up at the time of the fact. economic activity(transfer of goods) in a sufficient number of copies (and not after the transfer on an accrual basis, for example, for any period of time).

According to paragraph 2 of Art. 887 of the Civil Code of the Russian Federation, a simple written form of a storage agreement is considered to be observed if the acceptance of the thing for storage is certified by the custodian by issuing to the depositor:
safe receipt, receipt, certificate or other document signed by the custodian;
a numbered token (number), another sign certifying the acceptance of things for storage, if such a form of confirmation of the acceptance of things for storage is provided for by a law or other legal act, or is usual for this type of storage.

According to paragraph 2 of Art. 907. Civil Code of the Russian Federation written form of the contract warehouse storage considered to be complied with, if his conclusion and acceptance of the goods to the warehouse are certified by a warehouse document(article 912).

By Article 912 of the Civil Code of the Russian Federation, the warehouse issues one of the following warehouse documents in confirmation of acceptance of the goods for storage:
double warehouse certificate;
simple warehouse receipt;
warehouse receipt.

Articles 913 and 917 of the Civil Code of the Russian Federation determine the mandatory details of a simple warehouse certificate and a double warehouse certificate. Failure to comply with the mandatory details entails their invalidity.

Warehouse receipt or warehouse receipt- this is a document handed over by the warehouse to the depositor and confirming the acceptance of the goods for storage for a specified period and for a fixed fee for the goods specified in it. A warehouse certificate is issued either to the owner of the goods himself, or to a person acting under a duly executed power of attorney.

A unified form of warehouse receipt for custodians has not been established (for forwarders, the warehouse receipt form was approved by Order of the Ministry of Transport of the Russian Federation of February 11, 2008 No. 23 "On approval of the Procedure for processing and forms of forwarding documents").

The Civil Code does not contain a list of necessary details for a warehouse receipt. However, it is advisable that it contains information about the warehouse and the goods owner, the current document number, information about the goods accepted for storage, the shelf life, the keeper's remuneration or the tariff according to which it can be determined, as well as the date of compilation and other necessary information(Article 913 of the Civil Code of the Russian Federation). Warehouse documents need to indicate their serial number in accordance with the registers.

All warehouse documents are signed by authorized persons of the custodian organization (to confirm the authority, you can request copies of the relevant documents (for example, orders of the manager or powers of attorney)).

Thus, in our opinion, the warehouse receipt should contain the following information:
- location of the warehouse;
- current number according to the warehouse register;
- Name legal entity from which the goods were accepted for storage, and the location of the goods owner;
- name and quantity of goods accepted for storage;
- the period for which the goods are accepted for storage;
- the amount of remuneration for storage or the tariffs on the basis of which it is calculated, and the procedure for paying for storage.
- the date of issue of the warehouse receipt;
- signatures of the transmitting and receiving parties

Warehouse receipts are issued for each batch of transferred property in the same way as an extract of the Acts of acceptance and transfer of inventory items for storage.

The warehouse receipt is legal document, which does not have a title of title and signs of a security like a double warehouse certificate, its parts and a simple warehouse certificate. If there is a receipt, the goods cannot be pledged using this document.

In addition, civil legislation did not formulate clear requirements for a warehouse receipt. But for the effective application of the document in practice, it is desirable that its content comply with the rules enshrined in Art. 913 of the Civil Code of the Russian Federation, which describes the content of a double warehouse certificate and information that must be indicated when transferring goods for storage. The warehouse receipt must contain the name of the recipient.

Also, the warehouse receipt is not negotiable, so it cannot be transferred to another person by applying a transfer inscription.

Depending on the type of document issued by the depositor to the depositor, the type of return of the goods stored in the warehouse is also different.

In Art. 916 of the Civil Code of the Russian Federation reflects the procedure for issuing goods to the holder of a double warehouse certificate.

The goods can be released to the owner only if he presents both parts of the double warehouse certificate to the custodian. That is, there is an exchange of goods for these documents, upon the fact of which the warehouse storage agreement is terminated and the contractual relationship between the parties is interrupted.

If the owner of the goods cannot provide the pledge certificate to the trading warehouse, then he can receive the goods only if he has a document confirming the payment of the debt under the pledge certificate.

In the event that the warehouse returned the goods to the owner without providing them with a pledge certificate and a receipt for payment of the debt under the pledge certificate, the liability to the creditor - the owner of the pledge certificate regarding the repayment of the loan amount falls on the warehouse.

The Civil Code of the Russian Federation does not provide for a special procedure for issuing goods under a simple warehouse certificate. In this case, you can also use a procedure similar to that which takes place when goods are issued under a double warehouse certificate, as indicated in Art. 916 of the Civil Code of the Russian Federation.

The warehouse is obliged to return its goods to the owner in exchange for a simple warehouse certificate, which was not used by its holder as collateral when receiving a loan.

The holder of a simple warehouse receipt, which was used as collateral, must fully repay the debt to the creditor, including interest. And only after that, having provided a certificate and a document confirming payment to the employees of the trade warehouse, receive the goods back.

As in the case of a double warehouse certificate, the warehouse will be forced to incur a promissory note to the lender if it issues the goods to the holder of a certificate pledged to obtain a loan and does not return the debt to the lender.

The Civil Code of the Russian Federation also does not provide an explanation of how the process of issuing goods from a warehouse according to a warehouse receipt takes place. It is obvious that the delivery of the goods by the warehouse in this case is made in exchange for the receipt presented by its holder. A similar procedure is applied in practice by analogy with the issuance of goods under other documents.

Thus, the written form of the storage agreement in the warehouse is considered to be complied with if the conclusion of the agreement and acceptance of the goods to the warehouse in accordance with Art. 912 of the Civil Code of the Russian Federation are certified:

Double warehouse certificate;

Simple warehouse receipt;

Warehouse receipt.

warehouse storage agreement certificate

Enterprises often donate their products to a public warehouse for storage. These include commercial organizations that, as a business, are engaged in the storage of goods received from any commodity owners and provide storage-related services (clause 1 of article 907, clause 1 of article 908 of the Civil Code of the Russian Federation).

The relationship of the custodian with the depositor is based on certain rules. The main one is that it is not necessary to draw up a contract in the traditional sense. Written form a warehouse storage agreement is considered to be complied with if its conclusion and acceptance of the goods at the warehouse are certified by a warehouse document (clause 2 of article 907 of the Civil Code of the Russian Federation). That is, in confirmation of acceptance of the goods for storage, the warehouse must issue one of the following documents to the goods owner (clause 1 of article 912 of the Civil Code of the Russian Federation):
- warehouse receipt;
- double warehouse certificate;
- simple warehouse receipt.

This list of documents is closed.

Warehouse documents certify the conclusion of a public contract (clause 2 of Art. 908 of the Civil Code of the Russian Federation), under which the keeper is obliged to accept goods for storage from any commodity owner. In this case, the warehouse is not entitled to give preference to one person over another, and the price of services and other conditions are set the same for all consumers (Article 426 of the Civil Code of the Russian Federation).

The duties of the warehouse are regulated by special rules. For example, in terms of checking goods upon receipt and during storage - article 909 of the Civil Code of the Russian Federation. The relations of the parties apply general provisions on storage (Chapter 47 of the Civil Code of the Russian Federation). However, in warehouse documents, you can record and additional agreements parties (clause 2 of article 421 of the Civil Code of the Russian Federation).

Remuneration for storage is paid at the end of storage or in parts at the end of each storage period, unless a different procedure is established by the warehouse document (clause, article 896 of the Civil Code of the Russian Federation).

Warehouse document forms were not centrally approved. The legislator has determined only their content.

The Civil Code of the Russian Federation does not impose specific requirements on the warehouse receipt. It is issued to a specific depositor, who has the right to pick up the goods from the warehouse. The issue of a part of a consignment is not provided for.

The warehouse receipt form is developed and approved by the warehouse independently (clause 4 of PBU 1/2008). It can be drawn up in two copies - one for each of the parties.

This document is equivalent to a contract, therefore, it must reflect all the conditions that are essential for storage contracts:
- the subject of the contract;
- data on the participants in the transaction, indicating the legal form of the custodian;
- characteristics of goods, allowing to determine their quantity (number of units or commodity items or measure - weight, volume) and external condition (clause 1 of article 909 of the Civil Code of the Russian Federation). After all, the keeper is obliged to return what was received, and in case of loss, shortage or damage to things - to compensate their owner for the losses caused (clause 1 of article 907, clause 1 of article 902 of the Civil Code of the Russian Federation);
- indication of storage with depersonalization, if it is supposed (Art. 890 of the Civil Code of the Russian Federation). If the storage period is not specified, it is determined by the moment of demand for the goods, which must also be indicated (clause 2 of article 889 of the Civil Code of the Russian Federation);
- the size of the keeper's remuneration or the procedure for its determination - the tariff for the period. After all, the storage agreement is onerous, and in the public agreement the price refers to the essential conditions (clause 2 of article 426 of the Civil Code of the Russian Federation).

The cost of the goods is not required as the refund is made at current market prices. The basis is paragraph 3 of Article 393 of the Civil Code of the Russian Federation.

If, according to the above conditions, the parties have not come to an agreement, the contract is not considered concluded (clause 1 of article 432 of the Civil Code of the Russian Federation).

On the other hand, a warehouse receipt certifies the acceptance of goods for storage, that is, a business transaction. For this reason, it must contain the mandatory details established by paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ).

Note that the receipt certifies the placement of goods in the warehouse, but not the fulfillment of the storage agreement. Therefore, the completion of the relationship between the parties to this transaction requires a separate registration. For this purpose, the receipt may contain special details (as in the pawnshop's safe receipt, approved by Appendix No. 2 to the order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n), or a separate primary document may be drawn up.

Now let's answer the question whether the receipt needs a seal. For a double warehouse certificate, the seal of the warehouse is required by law (clause 1 of article 913 of the Civil Code of the Russian Federation). For other warehouse documents, there is no direct indication of the presence of a seal.

The current legislation does not require the parties to necessarily certify their signatures in the agreement with seals. But paragraph 1 of Article 160 of the Civil Code of the Russian Federation directly states that the seal in the contract is necessary if it is provided for by "law, other legal acts and agreement of the parties."

And when concluding a contract, the parties, as a rule, insist on certifying it with seals, since the seal - required attribute commercial organization... And it was her imprint on the signature official proves that the primary document comes from a legal entity.

At the same time, the courts do not consider the seal in the contract as a mandatory requisite if it is not provided for by law (Resolutions of the FAS of the Volga District of January 29, 2010 No. A57-2837 / 2009, FAS of the West Siberian District of December 25, 2009 No. A27- 6075/2009).

Warehouse receipts are securities.

Their goods owner can transfer to third parties. As a result, new certificate holders acquire certain rights on the stored goods.

Goods accepted for storage under a double or a simple warehouse certificate may, during its storage, be the subject of a pledge by pledging the corresponding certificate (clause 4 of article 912 of the Civil Code of the Russian Federation).

This document consists of two parts - a warehouse receipt and a pledge certificate (warrant). The named parts can be separated from one another. Moreover, each of them, even individually, is a security (clauses 2, 3, article 912 of the Civil Code of the Russian Federation). The certificate is made up in one copy.

The list of required details is the same for each part of the double certificate. It is established in article 913 of the Civil Code of the Russian Federation and includes:
- name and location of the warehouse;
- the current number of the warehouse certificate according to the warehouse register;
- the name of the legal entity - the depositor and the location of the goods owner;
- the name and quantity of the goods accepted for storage - the number of units and (or) cargo items and (or) the measure (weight, volume) of the goods;
- shelf life;
- the amount of remuneration for storage or the tariffs on the basis of which it is calculated, and the procedure for paying for storage;
- the date of issue of the warehouse certificate.

In addition, the warehouse receipt provides for a field for marking the pledge of goods (clause 3 of article 914 of the Civil Code of the Russian Federation). Both parts of the double warehouse receipt must have identical signatures of the authorized person and the seal of the warehouse.

Please note: a document that does not meet the requirements of Article 913 of the Civil Code of the Russian Federation is not a double warehouse certificate.

Parts of a double certificate can be transferred together or separately by endorsements to one or two different persons (Article 915 of the Civil Code of the Russian Federation).

The holder of both parts of the double warehouse certificate has the right to dispose of the goods stored in the warehouse in full. If you only have a warehouse certificate, you can dispose of the goods without the right to take it from the warehouse until the loan issued under the pledge certificate is repaid. The holder of only the pledge certificate can pledge the goods in the amount of the loan issued under the pledge certificate and interest on it (Article 914 of the Civil Code of the Russian Federation).

A public warehouse issues the goods to the holder of a double warehouse certificate only in exchange for both parts of it (clause 1 of article 916 of the Civil Code of the Russian Federation). Or in exchange for a warehouse certificate upon presentation of a receipt at the same time for payment of the entire amount of the debt under the pledge certificate (clause 2 of article 916 of the Civil Code of the Russian Federation).

Please note: a double certificate, unlike other warehouse documents, allows you to receive a delivered batch of products from the warehouse in parts.

At the same time, in exchange for the initial certificates, new ones are issued to him - for the goods remaining in the warehouse (clause 4 of article 916 of the Civil Code of the Russian Federation).

A simple warehouse receipt consists of one part. It is issued to the bearer, and this circumstance must be expressly specified in it (clauses 1, 2, article 917 of the Civil Code of the Russian Federation). It is also a security.

The goods owner is not indicated in the certificate. Otherwise, it has the same details as the double. A simple certificate is also made up in a single copy.

Quantity of goods

Shelf life of goods, days

Gross weight, kg

Shelf life of goods, days

The Civil Code of the Russian Federation refers to federal laws and has special requirements for documenting storage operations in the warehouse, which have priority over the "accounting" ones (this is indirectly confirmed by the decision of the Constitutional Court of the Russian Federation of June 29, 2004 No. 13-P). Arbitrage practice confirms that the acts of acceptance and transfer of goods for storage and services rendered cannot replace warehouse documents. Moreover, not only in tax, but also in economic disputes (Resolution of the FAS of the Volgo-Vyatka District of July 22, 2009 No. A82-6632 / 2008-99). However, warehouse documents provided for by the Civil Code of the Russian Federation do not provide document flow for such operations.

Indeed, after all, a single copy of a certificate is passed from one person to another and, as a result, is returned to the custodian. Therefore, to account for storage operations, you also need primary documents certifying the transfer of goods and the provision of services. Moreover, they are needed for both accounting and tax accounting(Article 9 is drawn up in duplicate by the materially responsible person of the custodian organization after the expiration of the storage period of the goods when they are returned to the depositor (the first copy to the depositor, the second to the depositor). It indicates the cost of the custodian's services.

Appendix 2
to the Regulation on the establishment and
functioning of customs
warehouses owned
are the customs authorities

______________________ (name of the customs authority)

WAREHOUSE RECEIPT No. _________

Issued on "__" ______, in that from _________________________________
(name of the person,

______________________________________________________________________
placing goods in the warehouse, its location (residence),
TIN)

on the basis of a warehouse storage agreement dated ______________ No. ______
accepted for storage at the customs warehouse located at
____________________________, the following goods placed under
customs regime of the customs warehouse for CCD No. _________:

Number of additional sheets of the warehouse receipt _____________________

Acceptance of goods for storage Release of goods from the warehouse

___________________________________

SUPPLEMENTAL SHEET NO. _____ TO WAREHOUSE RECEIPT No. _________

Acceptance of goods for storage at the warehouse Release of goods from the warehouse

Transferred goods for storage _______________________ ___________ Issued goods _______________________ ___________

surname, date of issue surname materially
and power of attorney number) of the person in charge)

Accepted goods for storage _______________________ ___________ Goods accepted ______________________ ___________

surname material surname, date of issue
responsible person) and power of attorney number)

Order
registration of a warehouse receipt

1. The set of forms "Warehouse receipt" and "Supplementary sheet to the warehouse receipt" consists of three bound sheets, made on self-copying A4 paper (210 x 297) with the required degree of protection and with the serial number of the set indicated on the reverse side of the form in the lower left corner.
2. A set of blanks of a warehouse receipt and additional sheets to it are filled out in Russian, by hand (in a way that does not allow making changes without visible signs of such changes), either on a printing device or on a typewriter. Free lines are crossed out.
3. When accepting the goods for storage, the warehouse receipt shall be filled in by the materially responsible person of the subdivision that ensures the work of the customs warehouse, on the set of forms "Warehouse receipt", and, if necessary, additionally on the set of forms "Additional sheet to the warehouse receipt".
The warehouse receipt is registered in the Warehouse Log
receipts. The registration number is formed according to the following scheme:

XXXXX / XXXXXX / XXXXX
------------------,
1 2 3

Where 1 - the first five characters of the code of the customs authority, the owner of the customs warehouse;
- 2 - day, month and two last digits of the year (corresponds to the date of acceptance of goods to the customs warehouse);
- 3 - serial number according to the Register of warehouse receipts.
The form of the Register of warehouse receipts is established by the customs authority - the owner of the customs warehouse and reflects it in the procedure for using the customs warehouse.
The warehouse receipt and additional sheet (s) to it are signed by the materially responsible person of the unit that ensures the work of the customs warehouse, as well as the person placing the goods for storage at the customs warehouse (his authorized representative).
The warehouse receipt (three copies) is certified with the official seal of the customs authority - the owner of the customs warehouse.
The warehouse receipt and, if necessary, additional sheet (s) to it are drawn up in triplicate, which are distributed as follows:
- - the first copies are transferred for storage to the department accounting and financial expertise of the customs authority;
- - the second copies are kept at the customs warehouse;
- - third copies are transferred to the person who placed the goods for storage at the customs warehouse (his authorized representative).
4. When goods are issued from a customs warehouse, the fact of issue is certified on the second and third copies of the warehouse receipt and additional sheets to it by the materially responsible person of the unit that ensures the work of the customs warehouse, as well as the person to whom the goods are issued from the customs warehouse (his authorized representative).
The second and third copies of the warehouse receipt and additional sheets to it are transferred to the accounting and financial expertise department of the customs authority according to the register.

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