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

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

A sample of filling out a unified form M-15

The form must be drawn up in two copies: one remains with the one who wrote off the values ​​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/type of activity);
• Responsible for the supply (subdivision / type of activity / contractor code).

In the "Reason" line, you need to indicate the document on the basis of which this invoice is issued. In the line "To" - the name of the recipient of 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, sub-account and analytical accounting code. Columns 3 and 4 indicate the characteristics of material value: description (name, grade, size) and item number. In columns 5 and 6 "Unit of measure" indicate the code of the unit of measure in accordance with OKEI and the name of the unit of measure that are 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 is released in fact. Next, column 9 "Price" - indicate the price in rubles and kopecks, in column 10 - the amount of the goods indicated without VAT, and in column 11 - the amount of VAT itself. In column 12, you must indicate the total cost, including VAT (the sum of columns 10 and 11).

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

• column 13 indicates the inventory number assigned to the goods in the warehouse;
• in column 14 it is necessary to indicate the passport number. Such a number is usually found in material values ​​that contain precious metals and stones. If you do not have this number - put a dash;
• in column 15 it is necessary to indicate the number of the record on the warehouse file.

According to the line under the table, according to the results of the invoice, it is necessary to indicate in words the number of items of goods issued, the total amount of goods and materials and the value added tax included in the total amount. The invoice must be signed:

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

To understand how to fill out an invoice for the release of materials to the side, read the sample filling out the unified form M-15. Below is a sample of how to fill out the form.

The movement of material assets outside the territory of the enterprise (including in the case of their movement to the side to other organizations) is taken into account in accounting. With such a movement, an authorized person draws up a primary document. Its name and form can be approved by the organization independently in compliance with the law. In addition, the official unified form of the primary document can be used - invoice M-15.

Primary accounting document for the transfer of the MC to the side

The document in question was previously included in the list of primary documentation forms mandatory for use, approved by Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 N 71a. However, at present, the obligation to use it has lost its relevance (Information of the Ministry of Finance N PZ-10/2012).

Today, organizations have the right to independently determine whether they use a unified form of primary documentation or develop and approve such a form on their own.

Economic entities have the opportunity to independently develop and apply the primary documentation in accordance with the law related to the transfer of the MC to the side (including the form in question).

The self-approved form must, in particular, contain:

• name and date;
• name of the business entity;
• the content of the corresponding operation (fact);
• measurement value;
• titles of positions and signatures of persons responsible for processing the relevant operation (fact).

Let us dwell in more detail on the use of the unified form M-15.

Invoice for goods issue per side

The unified invoice form for the release of material assets is filled out in two copies by the person responsible for their transfer on the basis of:

• concluded agreements (contracts);
• received outfits;
• other documents for the release of material assets;
• power of attorney to receive valuables.

In addition, the requirements provided for in paragraphs 12 and 13 of the Guidelines, approved. Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n, namely:

• proper execution with all required details and signatures;
• putting dashes in the empty fields of the document;
• the numbering of documents should ensure that there are no repetitions of numbers in the current reporting year.

The completed form of the primary document must be signed by the delivering and receiving parties and submitted to the accounting department in order to reflect the movement of materials in accounting.

If a mistake is made when filling out the form, incorrect information should be crossed out with one line and the correct information should be indicated above the error so that it is easy to read (clause 4.2 of the Regulations, approved by the USSR Ministry of Finance on July 29, 1983 N 105).

It is also important to remember that errors made in the preparation of primary documentation, if they do not prevent the establishment of the circumstances of the fact of economic life, cannot be the basis for the corresponding tax additional charges (see paragraph 1 of this article).

Behind the short designation M-15 is an invoice for the release of materials to the side. This document is not mandatory for use in all enterprises, however, it is widely used in many areas of activity. If an organization uses invoices in its work, this fact must be reflected in the internal documents regulating its activities.

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Where is the invoice for goods issue per side used?

Most often, as practice shows, this document is in demand within enterprises, for example, when transferring materials from the parent company to branches and structural divisions located in a territorial distance. Also, the invoice is used when issuing materials to other organizations, but only if there is a special agreement between them.

Basic rules for issuing the M-15 form

There is no unified, unified form of this document, therefore legal entities and individual entrepreneurs have the right to independently develop its template or issue an invoice in any form. Despite complete freedom in the development of an invoice, it is recommended to adhere to previously generally accepted standards, as well as take into account some norms and requirements of office work.

In particular, it is always necessary to indicate the name of the company that issues the invoice, information about the recipient, the date of its compilation, as well as the specific materials that are transferred on it and their cost.

The document is filled in by the accountant of the enterprise and partially by the storekeeper. In addition, the invoice must be signed by the responsible employees of the organization and the recipient. There is no need to put a stamp with the details of the company on the document - since 2016, legal entities have acquired the right not to use stamps and seals in their work.

The invoice must be issued in duplicate, one of which should be transferred to the warehouse of the enterprise issuing materials, and the second should be given to the recipient.

Instructions for filling out an invoice for the release of materials to the side

• In the first part of the document, you must put invoice number according to internal documents.
• Then the full Company name, and OKPO(stands for the All-Russian Classification of Enterprises and Organizations, contained in the constituent documentation of the company).
• Next, the first table is entered date drawing up an invoice, operation type code, (if such a system is used), and structural subdivision And field of activity the company issuing the document.
• Then, in a similar way, recipient And responsible person for the delivery (but without specifying specific names and surnames).
• After that, a link is made to the document on the basis of which this invoice is issued (order, instruction, contract, etc.), indicating its number and date of compilation.

The “To” line includes information about the recipient of the materials, last name, first name, patronymic of the authorized person who directly receives them (the details of the power of attorney are also entered here if the recipient is acting on its basis).

Filling out the main table of form M-15

• Columns 1 and 2 contain information about the accounting sub-account and the code for the analytical accounting of materials that are written off.
• Column 3 indicates the name of the materials with some details: characteristics, brand, grade and size.
• IN column 4 the nomenclature number is entered, which is given to one or another type of material at the enterprise. If there are no such numbers, you need to leave the cell empty.
• Column 5 contains the code for the unit of measurement of materials according to OKEI (the all-Russian classifier of units of measurement).
• Column 6- this is the specific name of the unit of measure in relation to these materials.
• Column 7 contains the exact quantity of materials released on the invoice.
• Column 8 filled in by the storekeeper and includes information about the materials actually released from the warehouse.
• Column 9 regarding the value of the goods sold. Here is their total price.
• IN column 10 price without VAT.
• IN column 11 data on allocated VAT are entered.
• Column 12- the total cost of materials, including VAT (i.e. the sum from the previous columns).
• Column 13 includes the inventory number of the materials.
• Column 14 indicates the number of the passport of materials (if any).
• IN column 15 the entry number is entered on the warehouse registration card.

After filling out the table below, you need to indicate in words the data on the quantity of materials released from the warehouse, as well as their full cost and VAT.

At the end, the invoice must be signed by the accountant, employees responsible for the release of materials from the warehouse and the recipient. It is not necessary to stamp the document, but if the recipient requires it, then it is better to put a stamp (if available).

The transfer of materials between structural divisions of one organization is executed using the primary document - an invoice for the release of materials to the party, the standard form of which is M-15. As a rule, structural subdivisions between which materials are transferred are located in different territories. How is the M-15 invoice correctly drawn up? The form can be downloaded at the end of the article. There you will also find a completed invoice template.

Invoice for the release of materials to the side form M-15 sample filling

Filling out the standard form M-15 begins with the indication of the main details. The document is assigned a serial number, the name of the organization is indicated, the OKPO code is entered in the corresponding field.

In the first small table, you need to indicate the date of the operation, if there is a coding system in the organization, the code of the operation being performed is indicated. Here the name of the structural divisions participating in the operation of the issue of materials is indicated, it is necessary to note the direction of activity of each division. You also need to indicate the unit responsible for the delivery, as a rule, this is the transferring party.

In the line "base" a document is written on the basis of which the invoice form M-15 is filled out. Usually this is a management order.

The "to" line indicates the recipient of the materials.

In the line "through whom" - the responsible person who receives the materials from the sender (position, full name).

Next, you need to fill out a table in which a list of materials to be dispensed is presented, as well as their brief description. How to do this correctly, see the completed sample form M-15 below.

As the offsetting account, you must specify the accounting account on which the receipt of materials will be taken into account. For example, when transferring materials from a warehouse to production, account 20 “Main production” is written in the “corresponding account” field. If analytics are kept on this account, then it is reflected in the "analytical accounting" field.

Next comes the name of the material assets, their brief description: item number, quantitative indicators (how much to be released, how much actually released), price indicators (unit price, VAT, total amount).

Under the completed table, it is indicated how many items of goods and materials were released and for what amount.

The invoice form M-15 is completed, it remains only to certify it with the necessary signatures. The vacation invoice is signed by the head, chief accountant, as well as responsible persons: representatives of the sending and receiving parties.

The document is filled in two copies: one remains with the sender, the other is transferred to the recipient.

We have filled out an invoice for the release of materials as a sample, which you can use to fill out your document. You can view it below.

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

Invoice form for the release of materials. Form M-15

View the invoice form for the release of materials per side: page 1 page 2

A sample of filling out an invoice for the release of materials. Form M-15

View a sample of filling out an invoice for the release of materials per side: page 1 page 2

Number of invoices and numbering order

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

Correct filling of the details of the invoice M-15

The first sheet of the invoice consists of two tables.

If goods and materials are redistributed among structural divisions within one organization, the upper table is filled. It indicates the date of filling out the invoice; transaction type code (if the organization has entered a transaction coding); the name of the structural unit-sender and the type of its activity; the name of the recipient structural unit and the type of its activity; who is responsible for the delivery and his data.

If the materials are issued to a third-party organization, the first table is not filled in, the lines "Basis" are filled in (that is, on the basis of which document - the order, order the document was drawn up), "To" (name of the recipient organization) and "Through whom" - the full name is indicated the person accompanying the goods, the number and date of the power of attorney drawn up for him.

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

Next, the name of the goods and materials, their brand, grade, etc. are indicated; item number assigned to this type of material assets (if this system is introduced at the enterprise. Otherwise, a dash is put in the column); unit code in accordance with OKEI, unit of measure for this type of material (kg, tons, pieces, etc.); the quantity of goods and materials declared for issuance on the invoice; unit price of goods and materials without VAT; the cost of all goods and materials excluding VAT; the amount of VAT on the entire quantity of goods; the total cost of goods including VAT.

Columns 8, 13, 14, 15 are filled in by the storekeeper who issues the goods and materials, the rest can be filled in by authorized persons of the organization.

At the end of the form, it 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 side

At the end of the M-15 form must be signed:

• 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 TMC.