Invoice m 15 who signs. Drawing up and filling out an invoice for the release of materials to the third party. In what cases is it prescribed?

When moving materials from one organization to another, or between its divisions, it is formalized invoice M-15 for outsourcing of materials. It is also compiled when transferring customer-supplied raw materials for processing.

Invoice M-15 for outsourcing of materials: fill out the form (Excel)

Write out Form M-15 in two copies. Based on one, materials are released from the warehouse, the second is transferred to the recipient. You can download the M-15 invoice form in Excel for free using the button above. Fill out your details, save and then simply enter information about the products - you will save time.

Don't know what to write? Let's take a closer look at what the M-15 form is used for and how to compile it. The main thing is to provide all the necessary details. A sample of filling out the M-15 and instructions are below on the page. Be sure to include in the document:

• date and number of the invoice,
• the full name of those who issue and receive inventory items (materials and materials),
• on the basis of which materials are transferred (order, work order, etc.),
• name and quantity of the goods being transferred.

The document must have four signatures - the chief accountant, the employee who authorized the release of goods and materials, the recipient and the one who released the materials from the warehouse.

Invoice M-15 for outsourcing of materials: sample filling

You can fill out the M-15 document either manually or on a computer. The numbering of the invoice is continuous, as a rule, starting from the new year it starts with one. Download a sample form M-15, fill in your data and use it as a template.

Put a dash if you leave a line or cell empty - then you won’t be able to enter false information there.

If you made a mistake, cross out the incorrect information with one line, write the correct data, indicate “Corrected to believe” and sign.

You can avoid corrections if you use the MyWarehouse service. Just enter the data on the website and print the finished document. More about this below.

Consignment note M-15: fill out online

In the MyWarehouse service, you can fill out and print the M-15 demand invoice in a few seconds. Enter or select the previously entered divisions of the sender and recipient and indicate the name and quantity of the product. The system will automatically number and generate the document. Below is the M-15 invoice: a sample from MyWarehouse.

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Fill out the M-15 waybill online!

Register in the MoySklad online service - you will be able to: completely free of charge:

• Fill out and print the document online (this is very convenient)
• Download the required form in Excel or Word

To fill out the M-15 form, you need to connect an additional template.

All documents created in MySklad are stored in the archive - you will have round-the-clock access to them, no matter where you are.

Transfer of customer-supplied raw materials or material according to form M-15

Issue an invoice M-15 for the release of materials to the third party and when transferring customer-supplied raw materials. Draw up the document in two copies - one each for the customer and the contractor. Be sure to make a note, for example, “on a toll basis.” You can download an example of filling out the M-15 below.

Invoice M-15 for customer-supplied raw materials: sample

Why do you need an M-15 waybill?

Most often, it is drawn up when moving inventory items between company divisions and when transferring customer-supplied raw materials for processing. There is no prohibition on using the document for shipment to the buyer, but in practice, the TORG-12 form is usually used for this. More on this later.

What to write out: M-15 or TORG-12?

Document M-15 confirms the fact of release and transfer of inventory items. For sales, a consignment note TORG-12 is used. However, the law does not prohibit the use of the M-15 for this. But it is easier for the accounting department to keep records using TORG-12, so in practice it is better to use both invoices depending on the type of operation.

In what cases is an M-15 consignment note issued?

Draw up a document when transferring or issuing materials:

• to another division of your company,
• for safekeeping,
• third party organizations
• for processing as customer-supplied raw materials.

Do I need a stamp on the M-15 consignment note?

There is no special place for printing on the form, which means the document is valid without it. The main thing is to fill in the required ones.

Behind such a short value M-15 is hidden an invoice for the release of materials to the side. Such a document is not considered mandatory, but it is very often used in enterprises.

An invoice for the release of materials to third parties is generated when used materials are released to third-party companies or divisions of one’s own company, and also when used materials are disposed of due to their sale. This invoice is issued by the appropriate department of the company performing procurement functions, or an official performing similar functions.

Where to use an invoice for materials issue

Most often, this document is used within the enterprise, for example, for transmission to the main office to the company's branches. And also invoices for the release of materials for other companies, but only if they have a special agreement.

Basic filling rules

There is no single form for such an invoice, Therefore, legal entities and individual entrepreneurs, has the right to develop his own template and issue an invoice in any form. Although it is recommended to adhere to general standards.

Such a document is made only by an accountant and can sometimes be partially completed by a storekeeper. The invoice must be signed by responsible company employees. There is no need to print the details.

The invoice must be issued in two copies, the first copy is sent to the company's warehouse, and the second copy to the recipient.

• The date when the form was compiled;
• Operation type code;
• Who is the sender (division, type of activity);
• Who is the recipient (division, type of activity);
• Who is responsible (division, type of activity, contractor code).

!Important It is necessary to indicate the name of the company that issues the invoice, information about the recipient, the date of its preparation, and indicate specific materials that are carried out according to the invoice.

Instructions on how to fill out the invoice

The invoice for materials release consists of two parts.

The first part must be completed as follows:

The second part includes a number of rules:

Finally, the invoice must be signed only by the accountant and the storekeeper. It is not necessary to put a stamp, but if the recipient requires a stamp, then it is better to put it.

Purpose of such a document

The document represents itself as an invoice where materials are moved, both within the company and leaving the company:

1. The most common is the movement of raw materials within a warehouse, for example to another warehouse;
2. If the goods are transported to the buyer, then TORG-12 can be used;

In this case, the type of material, their type and material value does not matter:

• Product;
• Raw materials;
• Mechanisms;
• Constructions.

!ATTENTION If you are asked to provide documents upon first request by the official who is checking the cargo, you must provide them.

Who can sign the invoice

After drawing up the invoice, you must sign the document. It is signed by the person who issued the material, and upon receipt - by the buyer.

If we are talking about the final signature, from the warehouse to a specific buyer, then the following has the right to sign:

1. Accountant (responsible for the branch);
2. Deputy accountant;
3. An employee who has a power of attorney (the director needs to write a power of attorney).

!Important The Seller must provide the original stamp with the full name and details.

In what cases is the M-15 form used?

The form is most often used in the following cases:

1. Transfer values ​​to structural divisions - they are used for production activities;
2. Transfer goods or materials for safekeeping to a third party organization without the right of redemption or ownership;
3. Release of raw materials for processing to other companies.

An invoice for the release of materials to a third party in the form M-15 is drawn up in the case when it is necessary to escort any goods and materials from the warehouse of the head enterprise to its separately located divisions, or to release materials to a third party on the basis of an agreement or other document. Most often, the M-15 consignment note is issued for the first case.

Invoice form for materials release. Form M-15

View the invoice form for outsourcing materials: page 1 page 2

Sample of filling out an invoice for materials release. Form M-15

View a sample of filling out an invoice for the release of materials to the third party: page 1 page 2

Number of invoices and numbering order

The invoice is issued in two copies: the first is left in the warehouse as a basis for the release of goods and materials; the second is given to the recipient of the goods and materials.
Invoices M-15 are numbered from number 1, in order, starting with the new calendar year.

Correctly filling in the details of the M-15 consignment note

The first sheet of the invoice consists of two tables.

If inventory items are redistributed among structural units within one organization, the top table is filled in. It indicates the date the invoice was filled out; transaction type code (if the organization has entered transaction coding); name of the sending structural unit and type of its activity; name of the recipient structural unit and type of its activity; who is responsible for delivery and his details.

If materials are issued to a third-party organization, the first table is not filled in, the lines “Base” are filled in (i.e. on the basis of what document - order, instruction the document was drawn up), “To” (name of the recipient organization) and “Through whom” - full name is indicated the person accompanying the goods, the number and date of the power of attorney issued for it.

The second table contains information about transferred/issued inventory items.
Columns 1 and 2 are filled in by the accountant. The remaining columns can be filled in by the accountant responsible for accounting operations; by a warehouse employee - on the basis of a written order from the head of the organization and a power of attorney presented by the recipient of the goods and materials; responsible employee of the structural unit.

Next, indicate the name of the goods and materials, their brand, grade, etc.; nomenclature number assigned to this type of material assets (if this system has been introduced at the enterprise. Otherwise, a dash is placed in the column); code of the unit of measurement in accordance with OKEI, unit of measurement of this type of material (kg, tons, pieces, etc.); quantity of goods and materials declared for issue according to the invoice; unit price of inventory items excluding VAT; cost of all inventory items excluding VAT; the amount of VAT on the entire number of goods; total cost of goods including VAT.

Columns 8, 13, 14, 15 are filled out by the storekeeper who issues inventory items, the rest can be filled out by authorized persons of the organization.

At the end of the form, the following is indicated in words: the number of material assets issued, the total amount of goods and materials and VAT included in the total amount.

Who signs the invoice for the release of materials to the third party?

At the end of the M-15 form there must be signatures:

• the responsible person who authorized the issuance of goods and materials;
• the person who issued the goods and materials;
• chief accountant;
• the one who accepted the goods and materials.

Form M-15 is a unified form of invoice for the release of materials to the third party; this form is used to justify the operation of disposal of material assets from a storage location to another division of the same enterprise, but located separately from it, or to another organization. The article allows you to download the M-15 form and a sample of filling out an invoice for the release of materials from the warehouse for free.

The document is generated in duplicate, the sender keeps the first unit, and attaches the second to the sent values.

The M-15 form is issued by the responsible warehouse employee or accountant responsible for the issue of materials. Shipment is carried out by order of management. At the time of transfer of materials to the receiving party, the recipient must present a document confirming the right to represent interests, for example, a power of attorney.

For internal movements, it is advisable to use another form when on vacation -. Limits are set for certain categories of materials; in this case, upon release from the warehouse, an M-8 limit and intake card is filled out, a sample of which can be downloaded for free at.

Sample of filling out form M-15

The invoice form for the release of materials from the warehouse is filled out immediately at the time of transfer of the MC to the receiving party. Information for filling out form M-15 is taken from. This warehouse accounting card is filled out for each name of the MC at the time of their receipt at the warehouse.

The standard form M-15 was put into effect by the State Statistics Committee in Resolution 71a.

The completed invoice should be assigned a number; the numbering should not be repeated within the same reporting period (year).

The name of the releasing party is indicated at the top of the form.

• Date of preparation;
• information about the sender;
• information about the receiving party;
• responsible for delivery;
• documentary justification for filling out the invoice for the release of materials to the party, for example, an order or agreement, additionally indicating the details of the power of attorney of the representative of the receiving party;
• name of the party receiving the materials (name of the department or organization).

In the tabular part of the M-15 consignment note form, you should fill out:

• the account number where the cost of material assets sold to a third party is written off, in the case of sale to a third party - this is account 91.2, in the case of transfer to one's own unit - account 20 or another;
• name and nomenclature number of the MC
• information about the unit in which the released MCs are measured;
• quantity requested and actually released from the warehouse;
• price indicators - price per unit, amount without and with VAT, tax;
• if necessary, indicate the inventory number of the material, as well as its passport;
• serial number according to the card index at the warehouse.

Each position is reflected in a separate line in the table of Form M-15.

In order to reflect the transfer of material assets within the company between geographically separate divisions, as well as to partners and other companies, an invoice is issued for the release of materials to the third party according to the unified form M-15. Please note that if the division is not geographically remote, you can use not an invoice for the release of materials, but an invoice for the internal movement of materials in the form M-11 or TORG-13.

You are not obliged to use only unified forms approved by the State Statistics Committee when conducting business. An enterprise has the right to develop its own forms of primary accounting documents that it will use. If you decide to use forms approved by Goskomstat in your activities, then the invoice for the release of materials to the third party must be filled out using the unified form M-15.

Sample of filling out the unified form M-15

The form must be drawn up in two copies: one remains with the person who wrote off the valuables from the warehouse, and the other is transferred to the recipient. In the header of the document you need to fill in the necessary details: company name, OKPO code.

• Date of preparation of the form;
• Operation type code;
• Sender (division/type of activity);
• Recipient (division/activity);
• Responsible for delivery (division/type of activity/executor code).

In the “Base” line, you need to indicate the document on the basis of which this invoice is issued. In the “To” line – the name of the recipient of the material assets: divisions of your organization or third-party companies.

The main part of the invoice consists of a table containing 15 columns. The first 2 columns are filled in by the accountant: account, subaccount and analytical accounting code. Columns 3 and 4 indicate the characteristics of the material value: description (name, grade, size) and item number. In columns 5 and 6 “Unit of measurement”, indicate the code of the unit of measurement in accordance with OKEI and the name of the unit of measurement that is accepted for these materials (kilograms, pieces, etc.)

In column 7, indicate the amount of material that needs to be released, and in column 8 - how much was actually released. Next, column 9 “Price” - indicate the price in rubles and kopecks, in column 10 - the amount of the product indicated without VAT, and in column 11 - the amount of VAT itself. In column 12 you must indicate the total cost including VAT (sum of columns 10 and 11).

The rest of the table is filled out by the storekeeper:

• Column 13 indicates the inventory number assigned to the product in the warehouse;
• in column 14 you must indicate your passport number. This number is usually found on material assets that contain precious metals and stones. If you do not have this number, put a dash;
• in column 15 you must indicate the record number on the warehouse card file.

On the line below the table, based on the results of the invoice, it is necessary to indicate in words the number of items of goods supplied, the total amount of goods and materials and the value added tax included in the total amount. The invoice must be signed:

• the responsible person who authorized the release of goods or other material assets;
• to the employee who directly released material assets;
• chief accountant;
• recipient of the valuables.

To understand how to fill out an invoice for outsourcing materials, check out the example of filling out the unified form M-15. An example of filling out the form is provided below.