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499 500 501 <section class="d-flex flex-column gap-6"> 502 <div class="h4 text-secondary mb-0">Àíîíñû</div> 503 <div class="d-flex flex-column gap-7"> 504 <div class="d-flex flex-column gap-3 small-14 position-relative "> 505 <div class="text-secondary d-flex gap-2"> 506 <time> 7 îêòÿáðÿ 2026</time> 507 </div> 508 <a class="fw-semibold link-body-emphasis link-opacity-60-hover text-decoration-none" href="https://aero.garant.ru/seminars/1551403/?utm_source=garant&utm_medium=anons&utm_content=44-fz&utm_campaign=garant-ppk/" target="_blank">Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè "Î êîíòðàêòíîé ñèñòåìå â ñôåðå çàêóïîê" (44-ÔÇ)"</a> 509 <div class="lh-sm"><p class="mb-0">Îá àêòóàëüíûõ èçìåíåíèÿõ â ÊÑ óçíàåòå, ñòàâ ó÷àñòíèêîì ïðîãðàììû, ðàçðàáîòàííîé ñîâìåñòíî ñ ÀÎ ''ÑÁÅÐ À". Ñëóøàòåëÿì, óñïåøíî îñâîèâøèì ïðîãðàììó, âûäàþòñÿ óäîñòîâåðåíèÿ óñòàíîâëåííîãî îáðàçöà.</p></div> 510 <div class="avatar wh-60 bg-secondary bg-opacity-50 rounded-circle overflow-hidden"> 511 <img class="img-fluid" src="https://www.garant.ru/files/3/1/516813/rijova.png" alt="Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè "Î êîíòðàêòíîé ñèñòåìå â ñôåðå çàêóïîê" (44-ÔÇ)""> 512 </div> 513 </div> 514 <div class="d-flex flex-column gap-3 small-14 position-relative "> 515 <div class="text-secondary d-flex gap-2"> 516 <time>15 îêòÿáðÿ 2026</time> 517 </div> 518 <a class="fw-semibold link-body-emphasis link-opacity-60-hover text-decoration-none" href="https://aero.garant.ru/seminars/1551483/?utm_source=garant&utm_medium=anons&utm_content=223-fz&utm_campaign=garant-ppk/" target="_blank">Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè "Î êîðïîðàòèâíîì çàêàçå" (223-ÔÇ îò 18.07.2011)</a> 519 <div class="lh-sm"><p class="mb-0">Ïðîãðàììà ðàçðàáîòàíà ñîâìåñòíî ñ ÀÎ ''ÑÁÅÐ À". Ñëóøàòåëÿì, óñïåøíî îñâîèâøèì ïðîãðàììó, âûäàþòñÿ óäîñòîâåðåíèÿ óñòàíîâëåííîãî îáðàçöà.</p></div> 520 <div class="avatar wh-60 bg-secondary bg-opacity-50 rounded-circle overflow-hidden"> 521 <img class="img-fluid" src="/files/3/9/1556393/nosova.png" alt="Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè "Î êîðïîðàòèâíîì çàêàçå" (223-ÔÇ îò 18.07.2011)"> 522 </div> 523 </div> 524 </div> 525 <a class="small-10 link-primary link-offset-2" 526 href="http://www.aero.garant.ru/ppk_jurist/?utm_source=garant&utm_medium=anons_text&utm_content=ppk_law_all&utm_campaign=from-anons_text-vos">Âûáåðèòå òåìó ïðîãðàììû ïîâûøåíèÿ êâàëèôèêàöèè äëÿ þðèñòîâ ...</a> 527</section> 528<hr class="my-0 opacity-10"> 529 <!-- end left --> 530 </div> 531 </div> 532 <div class="col-12 col-lg-9 col-xxl-8"> 533 <!-- center --> 534 <div class="text-center"> 535 <!--AdFox START--> 536<!--Ïëîùàäêà: WWW / * / *--> 537<!--Òèï áàííåðà: WWW.Âíóòð.900x90.Ñâåðõó--> 538<!--Ðàñïîëîæåíèå: âåðõ ñòðàíèöû--> 539<div id="adfox_165176074048491910"></div>
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620 621 622 <nav aria-label="breadcrumb" class="mt-8"> 623 <ol class="breadcrumb" itemscope="itemscope" itemtype="https://schema.org/BreadcrumbList"> 624 <li class="breadcrumb-item small" itemprop="itemListElement" itemscope="itemscope" itemtype="https://schema.org/ListItem"> 625 <a class="text-decoration-none" href="https://www.garant.ru/ia/" itemprop="item"><span itemprop="name">Íîâîñòè è àíàëèòèêà</span></a> 626 <meta itemprop="position" content="1" /> 627 </li> 628 <li class="breadcrumb-item small" itemprop="itemListElement" itemscope="itemscope" itemtype="https://schema.org/ListItem"> 629 <a class="text-decoration-none" href="https://www.garant.ru/consult/" itemprop="item"><span itemprop="name">Ïðàâîâûå êîíñóëüòàöèè</span></a> 630 <meta itemprop="position" content="2" /> 631 </li> 632 <li class="breadcrumb-item small" itemprop="itemListElement" itemscope="itemscope" itemtype="https://schema.org/ListItem"> 633 <a class="text-decoration-none" href="https://www.garant.ru/consult/account/" itemprop="item"><span itemprop="name">Áóõó÷åò è îò÷åòíîñòü</span></a> 634 <meta itemprop="position" content="3" /> 635 </li> 636 <li class="breadcrumb-item small active" aria-current="page">Îôîðìëåíèå äîêóìåíòîâ ïî äîãîâîðó ïîñòàâêè òîâàðîâ</li> 637 </ol> 638 </nav> 639 640 641 <h1>Îôîðìëåíèå äîêóìåíòîâ ïî äîãîâîðó ïîñòàâêè òîâàðîâ</h1> 642<div class="text-secondary text-opacity-50 small d-flex align-items-center flex-wrap gap-4 mb-7"> 643 <div>23 ñåíòÿáðÿ 2026</div> 644</div> 645<a class="d-none d-md-block ms-2 mb-2 float-end" href="https://go.garant.ru/?utm_source=garant&utm_medium=cta&utm_content=section-legal-advice&utm_campaign=lead-from-dri#form"> 646 <img src="https://www.garant.ru/images/www/all/promo_access.jpg"> 647</a> 648<p> 649 <strong>Ìîæíî ëè â äîãîâîðå ïîñòàâêè òîâàðîâ óêàçàòü óñëîâèå îá îôîðìëåíèè è ÓÏÄ, è ñ÷åòà-ôàêòóðû, è òîâàðíîé íàêëàäíîé èëè ëó÷øå óêàçàòü óñëîâèå îá îôîðìëåíèè ÓÏÄ è òîâàðíî-òðàíñïîðòíîé íàêëàäíîé?</strong> 650</p> 651 652<p id="p_2" class="s_1"><strong>Ïî äàííîìó âîïðîñó ìû ïðèäåðæèâàåìñÿ ñëåäóþùåé ïîçèöèè:</strong></p> <p id="p_3" class="s_1">Ñòîðîíû äîãîâîðà ïîñòàâêè âïðàâå èñïîëüçîâàòü ëèáî ÓÏÄ ñî ñòàòóñîì "1", ëèáî òîâàðíóþ íàêëàäíóþ è ñ÷åò-ôàêòóðó. Îäíàêî íåîáõîäèìî âûáðàòü îäèí èç óêàçàííûõ âàðèàíòîâ è çàêðåïèòü òàêîé ïîðÿäîê â äîãîâîðå.</p> <p id="p_4" class="s_1">Åñëè ïîñòàâùèê ïðèâëåêàåò ñòîðîííèõ ïåðåâîç÷èêîâ äëÿ äîñòàâêè òîâàðîâ ïîêóïàòåëÿì àâòîìîáèëüíûì òðàíñïîðòîì (òî åñòü çàêëþ÷àåò äîãîâîð ïåðåâîçêè), òî ïîìèìî ÓÏÄ äîëæíà òàêæå îôîðìëÿòüñÿ òðàíñïîðòíàÿ íàêëàäíàÿ, ñ 01.09.2026 - ýëåêòðîííàÿ òðàíñïîðòíàÿ íàêëàäíàÿ.</p> <p id="p_5" class="s_1"><strong>Îáîñíîâàíèå ïîçèöèè:</strong></p> <p id="p_6" class="s_1"> ñîîòâåòñòâèè ñî <a href="http://base.garant.ru/70103036/493aff9450b0b89b29b367693300b74a/#block_9">ñò. 9</a> Ôåäåðàëüíîãî çàêîíà îò 06.12.2011 N 402-ÔÇ êàæäûé ôàêò õîçÿéñòâåííîé æèçíè äîëæåí îôîðìëÿòüñÿ ïåðâè÷íûìè ó÷åòíûìè äîêóìåíòàìè, ò.å. îïðàâäàòåëüíûìè äîêóìåíòàìè, íà îñíîâàíèè êîòîðûõ âåäåòñÿ áóõãàëòåðñêèé ó÷åò. Îäíèìè èç îáÿçàòåëüíûõ ðåêâèçèòîâ ïåðâè÷íîãî ó÷åòíîãî äîêóìåíòà ÿâëÿþòñÿ, â ÷àñòíîñòè, ñîäåðæàíèå ôàêòà õîçÿéñòâåííîé æèçíè è ïîäïèñè ñîâåðøèâøèõ åãî ëèö (<a href="http://base.garant.ru/70103036/493aff9450b0b89b29b367693300b74a/#block_9024">ï. 4</a>, <a href="http://base.garant.ru/70103036/493aff9450b0b89b29b367693300b74a/#block_9027">ï. 7 ÷. 2 ñò. 9</a> Çàêîíà N 402-ÔÇ). Ñîñòàâëåí îí äîëæåí áûòü ïðè ñîâåðøåíèè ñäåëêè, ñîáûòèÿ, îïåðàöèè ëèáî íåïîñðåäñòâåííî ïîñëå îêîí÷àíèÿ (<a href="http://base.garant.ru/70103036/493aff9450b0b89b29b367693300b74a/#block_903">÷. 3 ñò. 9</a> Çàêîíà N 402-ÔÇ).</p> <p id="p_7" class="s_1">Ïîíÿòèå ñ÷åòà-ôàêòóðû ðàñêðûâàåòñÿ â <a href="http://base.garant.ru/10900200/48e21c9d0abeceead6308489bb637bf6/#block_169">ñò. 169</a> ÍÊ ÐÔ: ýòî äîêóìåíò, ñëóæàùèé îñíîâàíèåì äëÿ ïðèíÿòèÿ ïðåäúÿâëåííûõ ïîêóïàòåëþ ïðîäàâöîì ñóìì ÍÄÑ ê âû÷åòó, Åãî <a href="http://base.garant.ru/70116264/53f89421bbdaf741eb2d1ecc4ddb4c33/#block_1000">ôîðìà</a> íå ïðåäóñìàòðèâàåò â êà÷åñòâå ðåêâèçèòîâ ñîäåðæàíèå ôàêòà õîçÿéñòâåííîé æèçíè (ñäåëêè, ñîáûòèÿ, îïåðàöèè) è ïîäïèñè îòâåòñòâåííûõ ëèö ñî ñòîðîíû êîíòðàãåíòà; <a href="http://base.garant.ru/10900200/36d0c1b09e5c4695c556612dbde38197/#block_1683">ï. 3 ñò. 168</a> ÍÊ ÐÔ îòâîäèò íà ñîñòàâëåíèå ñ÷åòà-ôàêòóðû äî ïÿòè êàëåíäàðíûõ äíåé.</p> <p id="p_8" class="s_1">
652Ñ÷åò-ôàêòóðà íå ÿâëÿåòñÿ îïðàâäàòåëüíûì äîêóìåíòîì íè äëÿ îäíîé õîçÿéñòâåííîé îïåðàöèè (ñì., íàïðèìåð, <a href="http://base.garant.ru/12154541/">ïèñüìî</a> Ìèíôèíà Ðîññèè îò 25.06.2007 N 03-03-06/1/392, ãäå ñêàçàíî, ÷òî ðàñõîäû íà çàêóïêó òîâàðîâ è ìàòåðèàëîâ íå ìîãóò áûòü ó÷òåíû â ñîñòàâå ðàñõîäîâ, óìåíüøàþùèõ íàëîãîâóþ áàçó ïî íàëîãó íà ïðèáûëü, òîëüêî íà îñíîâàíèè ñ÷åòà-ôàêòóðû).</p> <p id="p_9" class="s_1">Òàêèì îáðàçîì, ñ÷åò-ôàêòóðà - ýòî äîêóìåíò, ñëóæàùèé èñêëþ÷èòåëüíî äëÿ íàëîãîâîãî, à íå áóõãàëòåðñêîãî ó÷åòà.</p> <p id="p_10" class="s_1"> 2013 ãîäó ÔÍÑ Ðîññèè âûñòóïèëà ñ èíèöèàòèâîé î çàìåíå íàêëàäíûõ è àêòîâ óíèâåðñàëüíûì ïåðåäàòî÷íûì äîêóìåíòîì (ÓÏÄ), ñîñòàâëÿåìûì íà îñíîâå ôîðìû ñ÷åòà-ôàêòóðû, äîïîëíåííîé íåîáõîäèìûìè ðåêâèçèòàìè (ñì. <a href="http://base.garant.ru/70481092/">ïèñüìî</a> ÔÍÑ Ðîññèè îò 21.10.2013 N ÌÌÂ-20-3/96@). Òàêîé äîêóìåíò, ïîñòóïèâøèé îò ïîñòàâùèêà, ìîæåò ñëóæèòü êàê ïîäòâåðæäåíèåì âûñòàâëåííîé ñóììû ÍÄÑ, òàê è ïîäòâåðæäåíèåì ôàêòà ïîñòàâêè.</p> <p id="p_11" class="s_1"> <a href="http://base.garant.ru/70481092/">ïèñüìå</a> ÔÍÑ Ðîññèè îò 21.10.2013 N ÌÌÂ-20-3/96@ ïðèâåäåí ïåðå÷åíü ñàìûõ ðàñïðîñòðàíåííûõ ôàêòîâ õîçÿéñòâåííîé äåÿòåëüíîñòè, êîòîðûå ìîãóò áûòü îôîðìëåíû ÓÏÄ. Ýòî ëþáûå îïåðàöèè îòãðóçêè (ïåðåäà÷è) èìóùåñòâà (êðîìå íåäâèæèìîñòè) è
652èìóùåñòâåííûõ ïðàâ, ðåçóëüòàòîâ âûïîëíåííûõ ðàáîò, îêàçàíèÿ óñëóã, âêëþ÷àÿ ôàêòû îòãðóçêè (ïåðåäà÷è) êîìèòåíòó (ïðèíöèïàëó) òîâàðîâ (ðàáîò, óñëóã) êîìèññèîíåðîì (àãåíòîì), êîòîðûé ïðèîáðåë ýòè òîâàðû (ðàáîòû, óñëóãè) îò ñâîåãî èìåíè â èíòåðåñàõ êîìèòåíòà (ïðèíöèïàëà).</p> <p id="p_12" class="s_1">Èñïîëüçîâàíèå ÓÏÄ ïðè îôîðìëåíèÿ ðÿäà ôàêòîâ õîçÿéñòâåííîé æèçíè ïîçâîëÿåò îäíîâðåìåííî âûïîëíÿòü òðåáîâàíèÿ êàê ïî ñîñòàâëåíèþ ïåðâè÷íîãî ó÷åòíîãî äîêóìåíòà (<a href="http://base.garant.ru/70103036/493aff9450b0b89b29b367693300b74a/#block_9">ñò. 9</a> Ôåäåðàëüíîãî çàêîíà îò 06.12.2011 N 402-ÔÇ "Î áóõãàëòåðñêîì ó÷åòå"), òàê è ñ÷åòà-ôàêòóðû (<a href="http://base.garant.ru/10900200/48e21c9d0abeceead6308489bb637bf6/#block_169">ñò. 169</a> ÍÊ ÐÔ). Ôîðìà ÓÏÄ ðåêîìåíäîâàíà ê ïðèìåíåíèþ:</p> <p id="p_13" class="s_1">- â ñòàòóñå "1" (êàê ñ÷åò-ôàêòóðà è ïåðåäàòî÷íûé äîêóìåíò (àêò));</p> <p id="p_14" class="s_1">- â ñòàòóñå "2" (êàê ïåðåäàòî÷íûé äîêóìåíò (àêò)).</p> <p id="p_15" class="s_1">Êàê óêàçàíî â <a href="http://base.garant.ru/72036034/">ïèñüìå</a> ÔÍÑ Ðîññèè îò 22.08.2018 N ÀÑ-4-15/16298@, ñòàòóñà äëÿ èñïîëüçîâàíèÿ ÓÏÄ òîëüêî â êà÷åñòâå "Ñ÷åò-ôàêòóðà" íå ïðåäóñìîòðåíî, ïîýòîìó, åñëè ïåðåäàòî÷íûé äîêóìåíò íå òðåáóåòñÿ, îôîðìëÿåòñÿ îáû÷íûé ñ÷åò-ôàêòóðà.</p> <p id="p_16" class="s_1">Òàêèì îáðàçîì, îôîðìëåííûé ÓÏÄ ñî ñòàòóñîì "1" óæå ñîäåðæèò â ñåáå âñå îáÿçàòåëüíûå ðåêâèçèòû ñ÷åòà-ôàêòóðû è ïåðâè÷íîãî äîêóìåíòà. Îôîðìëåíèå ïî îäíîé è òîé æå îïåðàöèè îäíîâðåìåííî ÓÏÄ (ñî ñòàòóñîì "1") è îòäåëüíî òîâàðíîé íàêëàäíîé ñî ñ÷åòîì-ôàêòóðîé ÿâëÿåòñÿ èçáûòî÷íûì è ìîæåò ñòàòü ïðè÷èíîé ñïîðîâ ñ íàëîãîâûì îðãàíîì, êîòîðûé ìîæåò ðàñöåíèòü òàêèå äóáëèðóþùèå äîêóìåíòû êàê íåó÷òåííûå îïåðàöèè, ÷òî ñîçäàåò ðèñê ïðåòåíçèé ñî ñòîðîíû êîíòðîëèðóþùåãî îðãàíà.</p> <p id="p_17" class="s_1">Ñîîòâåòñòâåííî, ñòîðîíû äîãîâîðà ïîñòàâêè âïðàâå èñïîëüçîâàòü ëèáî ÓÏÄ (ñî ñòàòóñîì "1"), ëèáî òîâàðíóþ íàêëàäíóþ è ñ÷åò-ôàêòóðó. Îäíàêî íåîáõîäèìî âûáðàòü îäèí èç óêàçàííûõ âàðèàíòîâ è çàêðåïèòü òàêîé ïîðÿäîê â äîãîâîðå.</p> <p id="p_18" class="s_1"> ñâîþ î÷åðåäü, ïðè ïîñòàâêå òîâàðîâ (â òîì ÷èñëå ñûðüÿ, ãîòîâîé ïðîäóêöèè è ïð.) èñïîëüçóþò, êàê ïðàâèëî, äâà âèäà íàêëàäíûõ: òîâàðíî-òðàíñïîðòíóþ (<a href="http://base.garant.ru/12107085/948c9c0734b6e944a4727660f2d5a027/#block_29000">ÒÒÍ</a>, <a href="http://base.garant.ru/12107085/948c9c0734b6e944a4727660f2d5a027/#block_29000">ôîðìà N 1-Ò</a>) è <a href="http://base.garant.ru/400111454/bbc342ddd4854a2f70155d9383aa183b/#block_10400">òðàíñïîðòíóþ</a> (ÒÍ)<a href="http://base.garant.ru/486243582/#block_1">*(1)</a>.</p> <p id="p_19" class="s_1"><a href="http://base.garant.ru/400111454/bbc342ddd4854a2f70155d9383aa183b/#block_10400">Òðàíñïîðòíàÿ íàêëàäíàÿ</a> ïîäòâåðæäàåò çàêëþ÷åíèå äîãîâîðà ïåðåâîçêè ãðóçà àâòîìîáèëüíûì òðàíñïîðòîì. Òðàíñïîðòíàÿ íàêëàäíàÿ îôîðìëÿåòñÿ íà áóìàæíîì íîñèòåëå èëè ôîðìèðóåòñÿ â âèäå ýëåêòðîííîé òðàíñïîðòíîé íàêëàäíîé<a href="http://base.garant.ru/486243582/#block_2">*(2)</a>. Íåîáõîäèìîñòü îôîðìëåíèÿ òàêîãî ïåðâè÷íîãî ó÷åòíîãî äîêóìåíòà, êàê òðàíñïîðòíàÿ íàêëàäíàÿ, îáóñëîâëåíà òðåáîâàíèÿìè íîðì <a href="http://base.garant.ru/10164072/a6dd4575bf4fdf5112bb719794a9a4d5/#block_7852">ï. 2 ñò. 785</a> ÃÊ ÐÔ, <a href="http://base.garant.ru/12157005/741609f9002bd54a24e5c49cb5af953b/#block_220">ï. 20 ñò. 2</a>, <a href="http://base.garant.ru/12157005/31de5683116b8d79b08fa2d768e33df6/#block_81">÷. 1 ñò. 8</a> Ôåäåðàëüíîãî çàêîíà îò 08.11.2007 N 259-ÔÇ "Óñòàâ àâòîìîáèëüíîãî òðàíñïîðòà è ãîðîäñêîãî íàçåìíîãî ýëåêòðè÷åñêîãî òðàíñïîðòà", <a href="http://base.garant.ru/400111454/bbc342ddd4854a2f70155d9383aa183b/#block_1007">ï. 7</a> Ïðàâèë ïåðåâîçêè ãðóçîâ àâòîìîáèëüíûì òðàíñïîðòîì, óòâ. <a href="http://base.garant.ru/400111454/">ïîñòàíîâëåíèåì</a> Ïðàâèòåëüñòâà ÐÔ îò 21.12.2020 N 2200.</p> <p id="p_20" class="s_1">Ïðè çàêëþ÷åíèè äîãîâîðà ïåðåâîçêè ãðóçà òðàíñïîðòíàÿ íàêëàäíàÿ, âûñòóïàÿ â êà÷åñòâå ïåðåâîçî÷íîãî äîêóìåíòà, ñëóæèò äîêàçàòåëüñòâîì íàëè÷èÿ ïðàâîîòíîøåíèé ìåæäó îòïðàâèòåëåì ãðóçà è ïåðåâîç÷èêîì è ðåãóëèðóåò îòíîøåíèÿ ñòîðîí ïî äîãîâîðó ïåðåâîçêè ãðóçà, îïðåäåëÿÿ óñëîâèÿ ïåðåâîçêè (ïèñüìà Ìèíôèíà Ðîññèè <a href="http://base.garant.ru/71844722/">îò 21.12.2017 N 03-03-06/1/85703</a>, <a href="http://base.garant.ru/71168942/">îò 20.07.2015 N 03-03-06/1/41407</a>, ÔÍÑ Ðîññèè <a href="http://base.garant.ru/71409766/">îò 17.05.2016 N ÀÑ-4-15/8657@</a>).</p> <p id="p_21" class="s_1">ÓÏÄ íå ìîæåò çàìåíèòü òðàíñïîðòíóþ íàêëàäíóþ (ïî <a href="http://base.garant.ru/400111454/bbc342ddd4854a2f70155d9383aa183b/#block_10400">ôîðìå ÒÍ</a> èëè N <a href="http://base.garant.ru/12107085/948c9c0734b6e944a4727660f2d5a027/#block_29000">1-Ò</a>), ïîñêîëüêó îäíà èç åå ôóíêöèé - ïîäòâåðæäåíèå çàêëþ÷åíèÿ äîãîâîðà ïåðåâîçêè ãðóçà (<a href="http://base.garant.ru/12157005/741609f9002bd54a24e5c49cb5af953b/#block_220">
652ï. 20 ñò. 2</a> ÓÀÒ). ÓÏÄ æå ïåðåâîçêó íå ïîäòâåðæäàåò.</p> <p id="p_22" class="s_1">Òàêèì îáðàçîì, îäíîâðåìåííîå îôîðìëåíèå ÓÏÄ è òðàíñïîðòíîé íàêëàäíîé ÿâëÿåòñÿ äîïóñòèìûì. ÓÏÄ ïîäòâåðæäàåò ôàêò ïåðåäà÷è òîâàðà è ÿâëÿåòñÿ îñíîâàíèåì äëÿ ðàñ÷åòîâ ïî ÍÄÑ. Òðàíñïîðòíàÿ íàêëàäíàÿ ïîäòâåðæäàåò ôàêò çàêëþ÷åíèÿ äîãîâîðà ïåðåâîçêè è ôàêò îêàçàíèÿ òðàíñïîðòíûõ óñëóã.</p> <p id="p_23" class="s_1">Íàïîìíèì, ÷òî ìîìåíò èñïîëíåíèÿ îáÿçàííîñòè ïðîäàâöà ïåðåäàòü òîâàð îïðåäåëåí <a href="http://base.garant.ru/10164072/c5d7e22302796d0fbce3e1ea872a6eeb/#block_458">ñò. 458</a> ÃÊ ÐÔ.</p> <p id="p_24" class="s_1">Åñëè èíîå íå ïðåäóñìîòðåíî äîãîâîðîì êóïëè-ïðîäàæè, îáÿçàííîñòü ïðîäàâöà ïåðåäàòü òîâàð ïîêóïàòåëþ ñ÷èòàåòñÿ èñïîëíåííîé â ìîìåíò:</p> <p id="p_25" class="s_1">- âðó÷åíèÿ òîâàðà ïîêóïàòåëþ èëè óêàçàííîìó èì ëèöó, åñëè äîãîâîðîì ïðåäóñìîòðåíà îáÿçàííîñòü ïðîäàâöà ïî äîñòàâêå òîâàðà;</p> <p id="p_26" class="s_1">- ïðåäîñòàâëåíèÿ òîâàðà â ðàñïîðÿæåíèå ïîêóïàòåëÿ, åñëè òîâàð äîëæåí áûòü ïåðåäàí ïîêóïàòåëþ èëè óêàçàííîìó èì ëèöó â ìåñòå íàõîæäåíèÿ òîâàðà (<a href="http://base.garant.ru/10164072/c5d7e22302796d0fbce3e1ea872a6eeb/#block_4581">ï. 1 ñò. 458</a> ÃÊ ÐÔ).</p> <p id="p_27" class="s_1"> ñëó÷àÿõ, êîãäà èç äîãîâîðà êóïëè-ïðîäàæè íå âûòåêàåò îáÿçàííîñòü ïðîäàâöà ïî äîñòàâêå òîâàðà èëè ïåðåäà÷å òîâàðà â ìåñòå åãî íàõîæäåíèÿ ïîêóïàòåëþ, îáÿçàííîñòü ïðîäàâöà ïåðåäàòü òîâàð ïîêóïàòåëþ ñ÷èòàåòñÿ èñïîëíåííîé â ìîìåíò ñäà÷è òîâàðà ïåðåâîç÷èêó èëè îðãàíèçàöèè ñâÿçè äëÿ äîñòàâêè ïîêóïàòåëþ, åñëè äîãîâîðîì íå ïðåäóñìîòðåíî èíîå (<a href="http://base.garant.ru/10164072/c5d7e22302796d0fbce3e1ea872a6eeb/#block_4582">ï. 2 ñò. 458</a> ÃÊ ÐÔ).</p> <p id="p_28" class="s_1">Òàêèì îáðàçîì, òðàíñïîðòíàÿ íàêëàäíàÿ íåîáõîäèìà â ñëó÷àå, åñëè äëÿ äîñòàâêè òîâàðà ïîñòàâùèê çàêëþ÷àåò ñ òðåòüèì ëèöîì äîãîâîð ïåðåâîçêè ãðóçà.</p> <p id="p_29" class="s_1">Ðåêîìåíäóåì òàêæå îçíàêîìèòüñÿ ñî ñëåäóþùèìè ìàòåðèàëàìè:</p> <p id="p_30" class="s_1">- <a href="http://base.garant.ru/58076213/">Ýíöèêëîïåäèÿ ðåøåíèé</a>. Ñ÷åò-ôàêòóðà (àâãóñò 2026);</p> <p id="p_31" class="s_1">- <a href="http://base.garant.ru/58077645/">Ýíöèêëîïåäèÿ ðåøåíèé</a>. Óíèâåðñàëüíûé ïåðåäàòî÷íûé äîêóìåíò â öåëÿõ ÍÄÑ (àâãóñò 2026);</p> <p id="p_32" class="s_1">- <a href="http://base.garant.ru/58077129/">Ýíöèêëîïåäèÿ ðåøåíèé</a>. Óíèâåðñàëüíûé ïåðåäàòî÷íûé äîêóìåíò â êà÷åñòâå ïåðâè÷íîãî äîêóìåíòà (â ò.÷. íàêëàäíîé ÒÎÐÃ-12 è Àêòà âûïîëíåííûõ ðàáîò) â öåëÿõ ó÷åòà ðàñõîäîâ ïðè íàëîãîîáëîæåíèè ïðèáûëè (àâãóñò 2026).</p> <p style="text-align:right; font-style: italic;">Îòâåò ïîäãîòîâèë:<br />Ýêñïåðò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ<br />êàíäèäàò þðèäè÷åñêèõ íàóê Ãåíòîâò Îëüãà</p><p style="text-align:right; font-style: italic;">Îòâåò ïðîøåë êîíòðîëü êà÷åñòâà</p> <p id="p_37" class="s_16">28 àâãóñòà 2026 ã.</p> <p id="p_38" class="s_1">Ìàòåðèàë ïîäãîòîâëåí íà îñíîâå èíäèâèäóàëüíîé ïèñüìåííîé êîíñóëüòàöèè, îêàçàííîé â ðàìêàõ óñëóãè <a class="s_8" href="http://www.garant.ru/solution/consulting.htm" target="_blank" data-qtip="Èíòåðíåò-ññûëêà: Íîâîñòè îíëàéí">Ïðàâîâîé êîíñàëòèíã</a>.</p> <pre id="p_39" class="s_2"> 653-------------------------------------------------------------------------</pre> <p> </p><p id="p_40" class="s_1">*(1) Ãëàâíûì îòëè÷èåì òðàíñïîðòíîé íàêëàäíîé îò òîâàðíî-òðàíñïîðòíîé íàêëàäíîé ÿâëÿåòñÿ òî, ÷òî ÒÍ íå ìîæåò ñëóæèòü îñíîâàíèåì äëÿ ñïèñàíèÿ òîâàðà ïîñòàâùèêîì è îïðèõîäîâàíèÿ åãî ïîêóïàòåëåì íè â áóõãàëòåðñêîì, íè â íàëîãîâîì ó÷åòå. ÒÍ ÿâëÿåòñÿ ïåðåâîçî÷íûì äîêóìåíòîì, ïîäòâåðæäàþùèì çàêëþ÷åíèå äîãîâîðà ïåðåâîçêè è îñíîâàíèåì äëÿ ó÷åòà òðàíñïîðòíûõ ðàñõîäîâ. Òàê, â íåé, â îòëè÷èå îò ÒÒÍ, íå îòðàæàåòñÿ ñòîèìîñòü òîâàðà (çà èñêëþ÷åíèåì óêàçàíèÿ â <a href="http://base.garant.ru/400111454/#block_10403">ðàçäåëå 3</a> èíôîðìàöèè îá îáúÿâëåííîé ñòîèìîñòè (öåííîñòè) ãðóçà). Ïîäðîáíåå îá ýòîì ñìîòðèòå â ìàòåðèàëå <a href="http://base.garant.ru/58077770/">Ýíöèêëîïåäèè ðåøåíèé</a>.  êàêèõ ñëó÷àÿõ íàäî îôîðìëÿòü òðàíñïîðòíóþ íàêëàäíóþ, à â êàêèõ - òîâàðíî-òðàíñïîðòíóþ? (àâãóñò 2026).</p> <p> </p><p id="p_41" class="s_1">*(2) Ñ 01.09.2026 òðàíñïîðòíàÿ íàêëàäíàÿ ôîðìèðóåòñÿ â âèäå ýëåêòðîííîé ÒÍ. Ôåäåðàëüíûé îðãàí èñïîëíèòåëüíîé âëàñòè, îñóùåñòâëÿþùèé ôóíêöèè ïî âûðàáîòêå ãîñóäàðñòâåííîé ïîëèòèêè è íîðìàòèâíî-ïðàâîâîìó ðåãóëèðîâàíèþ â ñôåðå òðàíñïîðòà, îïðåäåëÿåò ñëó÷àè, ïðè êîòîðûõ ÒÍ îôîðìëÿåòñÿ íà áóìàæíîì íîñèòåëå. Äàííûå èçìåíåíèÿ ââåäåíû <a href="http://base.garant.ru/412133598/">Ôåäåðàëüíûì çàêîíîì</a> îò 07.06.2025 N 140-ÔÇ. Ñìîòðèòå â ýòîé ñâÿçè:</p> <p id="p_42" class="s_1">
653- Âîïðîñ: Íåîáõîäèìîñòü ñîñòàâëåíèÿ ýëåêòðîííîé òðàíñïîðòíîé íàêëàäíîé è ðåãèñòðàöèè íà "ÃîñËîã" (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþíü 2026 ã.);</p> <p id="p_43" class="s_1">- Âîïðîñ: Íåîáõîäèìîñòü îôîðìëåíèÿ ýëåêòðîííûõ òðàíñïîðòíûõ íàêëàäíûõ (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþëü 2026 ã.);</p> <p id="p_44" class="s_1">- Âîïðîñ: Îôîðìëåíèå ýëåêòðîííûõ òðàíñïîðòíûõ íàêëàäíûõ ñ 01.09.2026 îðãàíèçàöèåé - çàêàç÷èêîì ïåðåâîçêè (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþíü 2026 ã.).</p> 654 655<div class="text-center my-8"> 656 <a href="https://go.garant.ru/?utm_source=garant&utm_medium=banner&utm_content=section-legal-advice-900*90&utm_campaign=lead-from-dri"><img class="img-fluid" src="https://www.garant.ru/images/www/all/900x90.jpg"></a> 657</div> 658 659<div class="d-flex flex-column gap-7"> 660 <div class="small d-flex align-items-center gap-4"> 661 <a href="/company/disclaimer/" target="_blank">Ïåðåïå÷àòêà</a> 662 <div class="ms-auto"> 663 <div class="ms-sm-auto"> 664 <!-- Ñîöèàëüíûå ñåòè --> 665 <div data-social-share="2248801"></div> 666</div> 667 668 </div> 669 </div> 670</div> 671<!--FAQPage-->
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697èìóùåñòâåííûõ ïðàâ, ðåçóëüòàòîâ âûïîëíåííûõ ðàáîò, îêàçàíèÿ óñëóã, âêëþ÷àÿ ôàêòû îòãðóçêè (ïåðåäà÷è) êîìèòåíòó (ïðèíöèïàëó) òîâàðîâ (ðàáîò, óñëóã) êîìèññèîíåðîì (àãåíòîì), êîòîðûé ïðèîáðåë ýòè òîâàðû (ðàáîòû, óñëóãè) îò ñâîåãî èìåíè â èíòåðåñàõ êîìèòåíòà (ïðèíöèïàëà). Èñïîëüçîâàíèå ÓÏÄ ïðè îôîðìëåíèÿ ðÿäà ôàêòîâ õîçÿéñòâåííîé æèçíè ïîçâîëÿåò îäíîâðåìåííî âûïîëíÿòü òðåáîâàíèÿ êàê ïî ñîñòàâëåíèþ ïåðâè÷íîãî ó÷åòíîãî äîêóìåíòà ( ñò. 9 Ôåäåðàëüíîãî çàêîíà îò 06.12.2011 N 402-ÔÇ Î áóõãàëòåðñêîì ó÷åòå), òàê è ñ÷åòà-ôàêòóðû ( ñò. 169 ÍÊ ÐÔ). Ôîðìà ÓÏÄ ðåêîìåíäîâàíà ê ïðèìåíåíèþ: - â ñòàòóñå 1 (êàê ñ÷åò-ôàêòóðà è ïåðåäàòî÷íûé äîêóìåíò (àêò)); - â ñòàòóñå 2 (êàê ïåðåäàòî÷íûé äîêóìåíò (àêò)). Êàê óêàçàíî â ïèñüìå ÔÍÑ Ðîññèè îò 22.08.2018 N ÀÑ-4-15/16298@, ñòàòóñà äëÿ èñïîëüçîâàíèÿ ÓÏÄ òîëüêî â êà÷åñòâå Ñ÷åò-ôàêòóðà íå ïðåäóñìîòðåíî, ïîýòîìó, åñëè ïåðåäàòî÷íûé äîêóìåíò íå òðåáóåòñÿ, îôîðìëÿåòñÿ îáû÷íûé ñ÷åò-ôàêòóðà. Òàêèì îáðàçîì, îôîðìëåííûé ÓÏÄ ñî ñòàòóñîì 1 óæå ñîäåðæèò â ñåáå âñå îáÿçàòåëüíûå ðåêâèçèòû ñ÷åòà-ôàêòóðû è ïåðâè÷íîãî äîêóìåíòà. Îôîðìëåíèå ïî îäíîé è òîé æå îïåðàöèè îäíîâðåìåííî ÓÏÄ (ñî ñòàòóñîì 1) è îòäåëüíî òîâàðíîé íàêëàäíîé ñî ñ÷åòîì-ôàêòóðîé ÿâëÿåòñÿ èçáûòî÷íûì è ìîæåò ñòàòü ïðè÷èíîé ñïîðîâ ñ íàëîãîâûì îðãàíîì, êîòîðûé ìîæåò ðàñöåíèòü òàêèå äóáëèðóþùèå äîêóìåíòû êàê íåó÷òåííûå îïåðàöèè, ÷òî ñîçäàåò ðèñê ïðåòåíçèé ñî ñòîðîíû êîíòðîëèðóþùåãî îðãàíà. Ñîîòâåòñòâåííî, ñòîðîíû äîãîâîðà ïîñòàâêè âïðàâå èñïîëüçîâàòü ëèáî ÓÏÄ (ñî ñòàòóñîì 1), ëèáî òîâàðíóþ íàêëàäíóþ è ñ÷åò-ôàêòóðó. Îäíàêî íåîáõîäèìî âûáðàòü îäèí èç óêàçàííûõ âàðèàíòîâ è çàêðåïèòü òàêîé ïîðÿäîê â äîãîâîðå.  ñâîþ î÷åðåäü, ïðè ïîñòàâêå òîâàðîâ (â òîì ÷èñëå ñûðüÿ, ãîòîâîé ïðîäóêöèè è ïð.) èñïîëüçóþò, êàê ïðàâèëî, äâà âèäà íàêëàäíûõ: òîâàðíî-òðàíñïîðòíóþ ( ÒÒÍ , ôîðìà N 1-Ò ) è òðàíñïîðòíóþ (ÒÍ) *(1) . Òðàíñïîðòíàÿ íàêëàäíàÿ ïîäòâåðæäàåò çàêëþ÷åíèå äîãîâîðà ïåðåâîçêè ãðóçà àâòîìîáèëüíûì òðàíñïîðòîì. Òðàíñïîðòíàÿ íàêëàäíàÿ îôîðìëÿåòñÿ íà áóìàæíîì íîñèòåëå èëè ôîðìèðóåòñÿ â âèäå ýëåêòðîííîé òðàíñïîðòíîé íàêëàäíîé *(2) . Íåîáõîäèìîñòü îôîðìëåíèÿ òàêîãî ïåðâè÷íîãî ó÷åòíîãî äîêóìåíòà, êàê òðàíñïîðòíàÿ íàêëàäíàÿ, îáóñëîâëåíà òðåáîâàíèÿìè íîðì ï. 2 ñò. 785 ÃÊ ÐÔ, ï. 20 ñò. 2 , ÷. 1 ñò. 8 Ôåäåðàëüíîãî çàêîíà îò 08.11.2007 N 259-ÔÇ Óñòàâ àâòîìîáèëüíîãî òðàíñïîðòà è ãîðîäñêîãî íàçåìíîãî ýëåêòðè÷åñêîãî òðàíñïîðòà, ï. 7 Ïðàâèë ïåðåâîçêè ãðóçîâ àâòîìîáèëüíûì òðàíñïîðòîì, óòâ. ïîñòàíîâëåíèåì Ïðàâèòåëüñòâà ÐÔ îò 21.12.2020 N 2200. Ïðè çàêëþ÷åíèè äîãîâîðà ïåðåâîçêè ãðóçà òðàíñïîðòíàÿ íàêëàäíàÿ, âûñòóïàÿ â êà÷åñòâå ïåðåâîçî÷íîãî äîêóìåíòà, ñëóæèò äîêàçàòåëüñòâîì íàëè÷èÿ ïðàâîîòíîøåíèé ìåæäó îòïðàâèòåëåì ãðóçà è ïåðåâîç÷èêîì è ðåãóëèðóåò îòíîøåíèÿ ñòîðîí ïî äîãîâîðó ïåðåâîçêè ãðóçà, îïðåäåëÿÿ óñëîâèÿ ïåðåâîçêè (ïèñüìà Ìèíôèíà Ðîññèè îò 21.12.2017 N 03-03-06/1/85703 , îò 20.07.2015 N 03-03-06/1/41407 , ÔÍÑ Ðîññèè îò 17.05.2016 N ÀÑ-4-15/8657@ ). ÓÏÄ íå ìîæåò çàìåíèòü òðàíñïîðòíóþ íàêëàäíóþ (ïî ôîðìå ÒÍ èëè N 1-Ò ), ïîñêîëüêó îäíà èç åå ôóíêöèé - ïîäòâåðæäåíèå çàêëþ÷åíèÿ äîãîâîðà ïåðåâîçêè ãðóçà ( ï. 20 ñò. 2 ÓÀÒ). ÓÏÄ æå ïåðåâîçêó íå ïîäòâåðæäàåò. Òàêèì îáðàçîì, îäíîâðåìåííîå îôîðìëåíèå ÓÏÄ è òðàíñïîðòíîé íàêëàäíîé ÿâëÿåòñÿ äîïóñòèìûì. ÓÏÄ ïîäòâåðæäàåò ôàêò ïåðåäà÷è òîâàðà è ÿâëÿåòñÿ îñíîâàíèåì äëÿ ðàñ÷åòîâ ïî ÍÄÑ. Òðàíñïîðòíàÿ íàêëàäíàÿ ïîäòâåðæäàåò ôàêò çàêëþ÷åíèÿ äîãîâîðà ïåðåâîçêè è ôàêò îêàçàíèÿ òðàíñïîðòíûõ óñëóã. Íàïîìíèì, ÷òî ìîìåíò èñïîëíåíèÿ îáÿçàííîñòè ïðîäàâöà ïåðåäàòü òîâàð îïðåäåëåí ñò. 458 ÃÊ ÐÔ. Åñëè èíîå íå ïðåäóñìîòðåíî äîãîâîðîì êóïëè-ïðîäàæè, îáÿçàííîñòü ïðîäàâöà ïåðåäàòü òîâàð ïîêóïàòåëþ ñ÷èòàåòñÿ èñïîëíåííîé â ìîìåíò: - âðó÷åíèÿ òîâàðà ïîêóïàòåëþ èëè óêàçàííîìó èì ëèöó, åñëè äîãîâîðîì ïðåäóñìîòðåíà îáÿçàííîñòü ïðîäàâöà ïî äîñòàâêå òîâàðà; - ïðåäîñòàâëåíèÿ òîâàðà â ðàñïîðÿæåíèå ïîêóïàòåëÿ, åñëè òîâàð äîëæåí áûòü ïåðåäàí ïîêóïàòåëþ èëè óêàçàííîìó èì ëèöó â ìåñòå íàõîæäåíèÿ òîâàðà ( ï. 1 ñò. 458 ÃÊ ÐÔ).  ñëó÷àÿõ, êîãäà èç äîãîâîðà êóïëè-ïðîäàæè íå âûòåêàåò îáÿçàííîñòü ïðîäàâöà ïî äîñòàâêå òîâàðà èëè ïåðåäà÷å òîâàðà â ìåñòå åãî íàõîæäåíèÿ ïîêóïàòåëþ, îáÿçàííîñòü ïðîäàâöà ïåðåäàòü òîâàð ïîêóïàòåëþ ñ÷èòàåòñÿ èñïîëíåííîé â ìîìåíò ñäà÷è òîâàðà ïåðåâîç÷èêó èëè îðãàíèçàöèè ñâÿçè äëÿ äîñòàâêè ïîêóïàòåëþ, åñëè äîãîâîðîì íå ïðåäóñìîòðåíî èíîå ( ï. 2 ñò. 458 ÃÊ ÐÔ). Òàêèì îáðàçîì, òðàíñïîðòíàÿ íàêëàäíàÿ íåîáõîäèìà â ñëó÷àå, åñëè äëÿ äîñòàâêè òîâàðà ïîñòàâùèê çàêëþ÷àåò ñ òðåòüèì ëèöîì äîãîâîð ïåðåâîçêè ãðóçà. Ðåêîìåíäóåì òàêæå îçíàêîìèòüñÿ ñî ñëåäóþùèìè ìàòåðèàëàìè: - Ýíöèêëîïåäèÿ ðåøåíèé . Ñ÷åò-ôàêòóðà (àâãóñò 2026); - Ýíöèêëîïåäèÿ ðåøåíèé . Óíèâåðñàëüíûé ïåðåäàòî÷íûé äîêóìåíò â öåëÿõ ÍÄÑ (àâãóñò 2026); - Ýíöèêëîïåäèÿ ðåøåíèé . Óíèâåðñàëüíûé ïåðåäàòî÷íûé äîêóìåíò â êà÷åñòâå ïåðâè÷íîãî äîêóìåíòà (â ò.÷. íàêëàäíîé ÒÎÐÃ-12 è Àêòà âûïîëíåííûõ ðàáîò) â öåëÿõ ó÷åòà ðàñõîäîâ ïðè íàëîãîîáëîæåíèè ïðèáûëè (àâãóñò 2026). Îòâåò ïîäãîòîâèë: Ýêñïåðò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ êàíäèäàò þðèäè÷åñêèõ íàóê Ãåíòîâò Îëüãà Îòâåò ïðîøåë êîíòðîëü êà÷åñòâà 28 àâãóñòà 2026 ã. Ìàòåðèàë ïîäãîòîâëåí íà îñíîâå èíäèâèäóàëüíîé ïèñüìåííîé êîíñóëüòàöèè, îêàçàííîé â ðàìêàõ óñëóã
697è Ïðàâîâîé êîíñàëòèíã . 698------------------------------------------------------------------------- &nbsp; *(1) Ãëàâíûì îòëè÷èåì òðàíñïîðòíîé íàêëàäíîé îò òîâàðíî-òðàíñïîðòíîé íàêëàäíîé ÿâëÿåòñÿ òî, ÷òî ÒÍ íå ìîæåò ñëóæèòü îñíîâàíèåì äëÿ ñïèñàíèÿ òîâàðà ïîñòàâùèêîì è îïðèõîäîâàíèÿ åãî ïîêóïàòåëåì íè â áóõãàëòåðñêîì, íè â íàëîãîâîì ó÷åòå. ÒÍ ÿâëÿåòñÿ ïåðåâîçî÷íûì äîêóìåíòîì, ïîäòâåðæäàþùèì çàêëþ÷åíèå äîãîâîðà ïåðåâîçêè è îñíîâàíèåì äëÿ ó÷åòà òðàíñïîðòíûõ ðàñõîäîâ. Òàê, â íåé, â îòëè÷èå îò ÒÒÍ, íå îòðàæàåòñÿ ñòîèìîñòü òîâàðà (çà èñêëþ÷åíèåì óêàçàíèÿ â ðàçäåëå 3 èíôîðìàöèè îá îáúÿâëåííîé ñòîèìîñòè (öåííîñòè) ãðóçà). Ïîäðîáíåå îá ýòîì ñìîòðèòå â ìàòåðèàëå Ýíöèêëîïåäèè ðåøåíèé .  êàêèõ ñëó÷àÿõ íàäî îôîðìëÿòü òðàíñïîðòíóþ íàêëàäíóþ, à â êàêèõ - òîâàðíî-òðàíñïîðòíóþ? (àâãóñò 2026). &nbsp; *(2) Ñ 01.09.2026 òðàíñïîðòíàÿ íàêëàäíàÿ ôîðìèðóåòñÿ â âèäå ýëåêòðîííîé ÒÍ. Ôåäåðàëüíûé îðãàí èñïîëíèòåëüíîé âëàñòè, îñóùåñòâëÿþùèé ôóíêöèè ïî âûðàáîòêå ãîñóäàðñòâåííîé ïîëèòèêè è íîðìàòèâíî-ïðàâîâîìó ðåãóëèðîâàíèþ â ñôåðå òðàíñïîðòà, îïðåäåëÿåò ñëó÷àè, ïðè êîòîðûõ ÒÍ îôîðìëÿåòñÿ íà áóìàæíîì íîñèòåëå. Äàííûå èçìåíåíèÿ ââåäåíû Ôåäåðàëüíûì çàêîíîì îò 07.06.2025 N 140-ÔÇ. Ñìîòðèòå â ýòîé ñâÿçè: - Âîïðîñ: Íåîáõîäèìîñòü ñîñòàâëåíèÿ ýëåêòðîííîé òðàíñïîðòíîé íàêëàäíîé è ðåãèñòðàöèè íà ÃîñËîã (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþíü 2026 ã.); - Âîïðîñ: Íåîáõîäèìîñòü îôîðìëåíèÿ ýëåêòðîííûõ òðàíñïîðòíûõ íàêëàäíûõ (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþëü 2026 ã.); - Âîïðîñ: Îôîðìëåíèå ýëåêòðîííûõ òðàíñïîðòíûõ íàêëàäíûõ ñ 01.09.2026 îðãàíèçàöèåé - çàêàç÷èêîì ïåðåâîçêè (îòâåò ñëóæáû Ïðàâîâîãî êîíñàëòèíãà ÃÀÐÀÍÒ, èþíü 2026 ã.). " 699 } 700 } 701 } 702</script>
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851 852 </div> 853 <div class="d-grid gap-2 d-sm-flex justify-content-sm-end"> 854 <a class="btn btn-primary stretched-link col col-sm-6" target="_blank" href="https://go.garant.ru/?utm_source=garant&utm_medium=pop-up&utm_campaign=230-144&utm_content=lead-from-dri&erid=4CQwVszH9pWwojUA9Q3#form">Ïîëó÷èòü äîñòóï</a> 855 </div> 856 </div> 857 </noindex> 858 </div> 859 860 </div> 861 </div> 862 863 864 865 866 867 868<div class="modal fade" id="authorizationModal" tabindex="-1" aria-labelledby="authorizationModalLabel" 869 aria-hidden="true" data-display="false"> 870 <div class="modal-dialog modal-fullscreen-sm-down modal-lg"> 871 <div class="modal-content"> 872 <div class="modal-header pb-0 border-0"> 873 <div class="modal-title fs-3" id="authorizationModalLabel">Âõîä</div> 874 <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Çàêðûòü"></button> 875 </div> 876 <div class="modal-body"> 877 <div class="bg-body-secondary d-flex gap-2 rounded-3 p-2 mb-8" role="tablist"> 878 <button type="button" class="btn btn-outline-light col active" id="auth-tab" data-bs-toggle="tab" 879 data-bs-target="#auth" role="tab" aria-controls="auth" aria-selected="true" 880 data-bs-whatever="Âõîä">Âõîä 881 </button> 882 <button type="button" class="btn btn-outline-light col" id="reg-tab" data-bs-toggle="tab" 883 data-bs-target="#reg" role="tab" aria-controls="reg" aria-selected="false" 884 data-bs-whatever="Ðåãèñòðàöèÿ">Ðåãèñòðàöèÿ 885 </button> 886 </div> 887 <div class="tab-content"> 888 <div class="tab-pane active" id="auth" role="tabpanel" aria-labelledby="auth-tab" tabindex="0"> 889 <form class="d-flex flex-column gap-7"> 890 <input type="hidden" id="reg_type" value="personal"> 891 <div class="alert alert-success small p-4 mb-0 d-none" role="alert"></div> 892 <div class="alert alert-danger small p-4 mb-0 d-none" role="alert"></div> 893 <div class="form-floating"> 894 <input type="email" class="form-control" placeholder=" " name="uname" id="pers_login" value=""> 895 <label for="pers_login">Ýëåêòðîííàÿ ïî÷òà</label> 896 <div class="invalid-feedback error auth_error_login" id="auth_error_login"></div> 897 </div> 898 <div class="form-floating"> 899 <input type="password" class="form-control" id="pers_password" placeholder=" " name="upass" value=""> 900 <label for="pers_password">Ïàðîëü</label> 901 <div class="form-text"><a class="link-primary text-decoration-none" role="button" data-bs-target="#recovery" data-bs-toggle="modal">Çàáûëè ïàðîëü?</a></div> 902 <div class="invalid-feedback error auth_error_password" id="auth_error_password"></div> 903 </div> 904 <div class="form-check"> 905 <input class="form-check-input" type="checkbox" id="pers_rem_me" name="urem"> 906 <label class="form-check-label" for="pers_rem_me">Çàïîìíèòü</label> 907 </div> 908 <button class="btn btn-lg btn-primary" type="button" id="login" name="">Âîéòè</button> 909 <div class="d-flex flex-column gap-2 align-items-center"> 910 <div class="text-secondary">Èëè âîéòè ÷åðåç</div> 911 <div class="d-flex flex-column gap-7 align-items-center"> 912 <a class="link-secondary text-decoration-none" href="#vk_auth" id="vk-login" onclick="vk_auth('4554953','http://www.garant.ru/services/vk_auth/'); return false;"> 913 <svg xmlns="http://www.w3.org/2000/svg" width="32" height="32" 914 viewBox="0 0 24 24" fill="currentColor" stroke="currentColor" 915 stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" 916 class="icon icon-tabler icons-tabler-outline icon-tabler-brand-vk"> 917 <path stroke="none" d="M0 0h24v24H0z" fill="none"/> 918 <path d="M14 19h-4a8 8 0 0 1 -8 -8v-5h4v5a4 4 0 0 0 4 4h0v-9h4v4.5l.03 0a4.531 4.531 0 0 0 3.97 -4.496h4l-.342 1.711a6.858 6.858 0 0 1 -3.658 4.789h0a5.34 5.34 0 0 1 3.566 4.111l.434 2.389h0h-4a4.531 4.531 0 0 0 -3.97 -4.496v4.5z"/> 919 </svg> 920 </a> 921 </div> 922 </div> 923 </form> 924 </div> 925 926 <div class="tab-pane" id="reg" role="tabpanel" aria-labelledby="reg-tab" tabindex="0"> 927 <form class="d-flex flex-column gap-7"> 928 <div class="small lh-sm text-secondary"> 929 Ðåãèñòðàöèÿ íà íàøåì ñàéòå ïîçâîëèò âàì èç ëè÷íîãî êàáèíåòà íàñòðàèâàòü íåîáõîäèìûå
930 ðàññûëêè, ïîëó÷àòü äîñòóï ê çàêðûòûì äîêóìåíòàì ñèñòåìû ÃÀÐÀÍÒ, ó÷àñòâîâàòü â êîíêóðñå 931 "ÏÐÀÂÎÂÀß ÐÎÑÑÈß", îáùàòüñÿ íà ôîðóìàõ ñàéòà è ïðîõîäèòü òåñòû.  ïåðñïåêòèâå âû ñìîæåòå 932 ïðèìåíèòü ñâîè íàñòðîéêè è â îòíîøåíèè èíîãî ôóíêöèîíàëà ïðàâîâîãî ïîðòàëà. 933 </div> 934 <div class="alert alert-success small p-4 mb-0 d-none" role="alert"></div> 935 <div class="alert alert-danger small p-4 mb-0 d-none" role="alert"></div> 936 <div class="form-floating"> 937 <input type="email" class="form-control" id="email" placeholder=" "> 938 <label for="email">Ýëåêòðîííàÿ ïî÷òà <sup class="text-danger">*</sup></label> 939 <div class="form-text">Áóäåò èñïîëüçîâàòüñÿ â êà÷åñòâå ëîãèíà</div> 940 <div class="invalid-feedback error" id="reg_error_email"></div> 941 </div> 942 <div class="form-floating"> 943 <input type="password" class="form-control" id="password" placeholder=" "> 944 <label for="password">Ïàðîëü <sup class="text-danger">*</sup></label> 945 <div class="form-text">Äëèíà ïàðîëÿ 6-12 ñèìâîëîâ</div> 946 <div class="invalid-feedback error" id="reg_error_password"></div> 947 </div> 948 <div class="form-floating"> 949 <input type="password" class="form-control" id="password_repeat" placeholder=" "> 950 <label for="password_repeat">Ïîäòâåðæäåíèå ïàðîëÿ <sup 951 class="text-danger">*</sup></label> 952 <div class="invalid-feedback error" id="reg_error_password_repeat"></div> 953 </div> 954 <div class="form-floating"> 955 <input type="text" class="form-control" id="fio" placeholder=" "> 956 <label for="fio">Êàê ê âàì îáðàùàòüñÿ?</label> 957 </div> 958 <div class="form-check"> 959 <input class="form-check-input" type="checkbox" id="agreements"> 960 <label class="form-check-label" for="agreements">ß <a class="text-decoration-none" 961 href="/company/disclaimer/consent_gs/" 962 target="_blank">ñîãëàñåí</a> íà 963 îáðàáîòêó óêàçàííûõ äàííûõ</label> 964 <div class="invalid-feedback" id="reg_error_agreements"></div> 965 </div> 966 <div class="d-flex flex-column"> 967 <button class="btn btn-lg btn-primary" type="button" name="register" id="register">Çàðåãèñòðèðîâàòüñÿ</button> 968 <div class="form-text text-center"> 969 <a class="link-secondary text-decoration-none" target="_blank" 970 href="/company/disclaimer/personal/">Ïîëèòèêà â îòíîøåíèè îáðàáîòêè ïåðñîíàëüíûõ 971 äàííûõ</a> <br> 972 <sup class="text-danger">*</sup> Âûäåëåíû îáÿçàòåëüíûå äëÿ çàïîëíåíèÿ ïîëÿ 973 </div> 974 </div> 975 976 <div class="d-flex flex-column gap-2 align-items-center"> 977 <div class="text-secondary">Èëè çàðåãèñòðèðîâàòüñÿ ÷åðåç</div> 978 <div class="d-flex flex-column gap-7 align-items-center"> 979 <a class="link-secondary text-decoration-none" href="#vk_auth" onclick="vk_auth('4554953','http://www.garant.ru/services/vk_auth/'); return false;"> 980 <svg xmlns="http://www.w3.org/2000/svg" width="32" height="32" 981 viewBox="0 0 24 24" fill="currentColor" stroke="currentColor" 982 stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" 983 class="icon icon-tabler icons-tabler-outline icon-tabler-brand-vk"> 984 <path stroke="none" d="M0 0h24v24H0z" fill="none"/> 985 <path d="M14 19h-4a8 8 0 0 1 -8 -8v-5h4v5a4 4 0 0 0 4 4h0v-9h4v4.5l.03 0a4.531 4.531 0 0 0 3.97 -4.496h4l-.342 1.711a6.858 6.858 0 0 1 -3.658 4.789h0a5.34 5.34 0 0 1 3.566 4.111l.434 2.389h0h-4a4.531 4.531 0 0 0 -3.97 -4.496v4.5z"/> 986 </svg> 987 </a> 988 </div> 989 </div> 990 </form> 991 </div> 992 </div> 993 </div> 994 </div> 995 </div> 996</div> 997 998<div class="modal fade" id="recovery" tabindex="-1" aria-labelledby="recoveryLabel" aria-hidden="true"> 999 <div class="modal-dialog modal-fullscreen-sm-down modal-lg"> 1000 <div class="modal-content"> 1001 <div class="modal-header pb-0 border-0"> 1002 <div class="modal-title fs-3" id="recoveryLabel">Âîññòàíîâëåíèå äîñòóïà</div> 1003 <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Çàêðûòü"></button> 1004 </div> 1005 <div class="modal-body d-flex flex-column gap-7"> 1006 <div class="small lh-sm text-secondary first_form"> 1007 Ââåäèòå, ïîæàëóéñòà, e-mail, êîòîðûé Âû óêàçûâàëè ïðè ðåãèñòðàöèè. <br>Íà äàííûé àäðåñ ýëåêòðîííîé ïî÷òû áóäåò âûñëàíî ïèñüìî. Ïåðåéäèòå, ïîæàëóéñòà, ïî ññûëêå, ðàñïîëîæåííîé â ýòîì ïèñüìå. Äàëåå äåéñòâóéòå ñîãëàñíî èíñòðóêöèÿì. 1008 </div> 1009 <div class="alert alert-success small p-4 mb-0 d-none" role="alert"></div> 1010 <div class="alert alert-danger small p-4 mb-0 d-none" role="alert"></div> 1011 <div class="form-floating first_form"> 1012 <input type="email" class="form-control" id="recovery_email" placeholder=" " maxlength="64"> 1013 <label for="recovery_email">Ýëåêòðîííàÿ ïî÷òà</label> 1014 <div class="invalid-feedback"></div> 1015 </div> 1016 <div class="d-flex flex-column flex-sm-row gap-2 first_form">
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1761<script>(function (events, undef) { 1762 if (undef !== events) { 1763 events.on(events.SUCCESS, function () { 1764 window.location = '/personal/'; 1765 }); 1766 events.on(events.FACEBOOK_SUCCESS, function () { 1767 window.location = '/personal/'; 1768 }); 1769 } 1770 })(window.LoginEvent);</script>
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1771<script type="text/javascript"> 1772 (function($, undef) { 1773 function microTarget(eventLabel, href) { 1774 var res = true; 1775 if (typeof window.ga !== 'undefined') { 1776 var params = { 1777 'hitType': 'event', 1778 'eventCategory': 'button', 1779 'eventAction': 'click', 1780 'eventLabel': eventLabel 1781 }; 1782 1783 if ("sendBeacon" in navigator) { 1784 params.useBeacon = true; 1785 ga('send', params); 1786 } else if (href){ 1787 params.hitCallback = function() { 1788 window.location = href; 1789 } 1790 ga('send', params); 1791 res = false; 1792 } 1793 } 1794 1795 return res; 1796 }; 1797 1798 $('.products-services').on('click', function() { 1799 return microTarget('products and services', $(this).attr('href')); 1800 }); 1801 1802 $('.buy-garant').on('click', function() { 1803 return microTarget('buy garant', $(this).attr('href')); 1804 }); 1805 $('.custom.services').on('click', function() { 1806 return microTarget('services', $(this).attr('href')); 1807 }); 1808 $('.popover-garant').on('click', function() { 1809 return microTarget('online version garant', $(this).attr('href')); 1810 }); 1811 })(jQuery); 1812 </script>
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