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167                                <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 112 98" fill="currentColor" class="icon icon-tabler icons-tabler-filled icon-tabler-brand-rutube"><path d="M59.0071 59.2582H17.5723V42.6574H59.0071C61.4274 42.6574 63.1103 43.0845 63.9548 43.8304C64.7994 44.5763 65.3226 45.9597 65.3226 47.9806V53.9414C65.3226 56.0707 64.7994 57.4541 63.9548 58.2C63.1103 58.9459 61.4274 59.2646 59.0071 59.2646V59.2582ZM61.8497 27.0064H0V98H17.5723V74.9028H49.9562L65.3226 98H85L68.058 74.7945C74.3041 73.8573 77.1089 71.9193 79.422 68.7253C81.7351 65.5314 82.8949 60.4249 82.8949 53.6099V48.2866C82.8949 44.2448 82.4726 41.0508 81.7351 38.6028C80.9977 36.1547 79.7371 34.0254 77.9471 32.1129C76.0563 30.3023 73.9511 29.0273 71.4237 28.173C68.8963 27.4271 65.7385 27 61.8497 27V27.0064Z"/><path d="M98.5 27C105.956 27 112 20.9558 112 13.5C112 6.04416 105.956 0 98.5 0C91.0442 0 85 6.04416 85 13.5C85 20.9558 91.0442 27 98.5 27Z"/></svg>
168                            </a>
169                            <a class="link-light text-decoration-none d-none d-sm-block" href="/rss/" data-bs-toggle="tooltip" data-bs-placement="bottom" title="RSS-ïîäïèñêà">
170                                <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" class="icon icon-tabler icons-tabler-outline icon-tabler-rss"><path stroke="none" d="M0 0h24v24H0z" fill="none"/><path d="M5 19m-1 0a1 1 0 1 0 2 0a1 1 0 1 0 -2 0" /><path d="M4 4a16 16 0 0 1 16 16" /><path d="M4 11a9 9 0 0 1 9 9" /></svg>
171                            </a>
172                        </div>
173                        <div class="d-none d-md-flex gap-7 ms-auto">
174                            
175<a class="btn btn-light fw-semibold lh-1 small-14 d-flex align-items-center flex-shrink-0 gap-3"
176   role="button" data-bs-toggle="modal" data-bs-target="#authorizationModal">
177	<svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"
178		 fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round"
179		 stroke-linejoin="round"
180		 class="icon icon-tabler icons-tabler-outline icon-tabler-arrow-bar-to-right">
181		<path stroke="none" d="M0 0h24v24H0z" fill="none"/>
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183		<path d="M14 12l-4 4"/>
184		<path d="M14 12l-4 -4"/>
185		<path d="M20 4l0 16"/>
186	</svg>
187	Âîéòè
188</a>
189
190
191
192
193
194
195                            <a class="btn btn-light fw-semibold lh-1 small-14 d-flex align-items-center flex-shrink-0 gap-3" href="http://english.garant.ru">
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197                                Eng
198                            </a>
199                        </div>
200                        <div class="d-flex d-md-none ms-auto">
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204	<svg  xmlns="http://www.w3.org/2000/svg"  width="24"  height="24"  viewBox="0 0 24 24"  fill="none"  stroke="currentColor"  stroke-width="1.5"  stroke-linecap="round"  stroke-linejoin="round"  class="icon icon-tabler icons-tabler-outline icon-tabler-arrow-bar-to-right"><path stroke="none" d="M0 0h24v24H0z" fill="none"/><path d="M14 12l-10 0" /><path d="M14 12l-4 4" /><path d="M14 12l-4 -4" /><path d="M20 4l0 16" /></svg>
205</a>
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213                            </a>
214                        </div>
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220    <div class="container-xxxl py-4 sticky-d-none">
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222            <div class="col d-flex align-items-center gap-4 gap-sm-7 flex-wrap flex-sm-nowrap">
223                <a class="lh-1 text-decoration-none order-1" href="/">
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231					<input type="hidden" name="part" value="base">
232					<input class="form-check-input switch" type="checkbox" role="switch" name="part">
233				</div>
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235			<input type="text" name="text" class="form-control border-start-0 border-end-0" placeholder="Ïîèñê äîêóìåíòà â ÃÀÐÀÍÒå">
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252			<input type="text" name="text" class="form-control border-start-0 border-end-0" placeholder="Ïîèñê äîêóìåíòà â èíòåðíåò-âåðñèè ñèñòåìû ÃÀÐÀÍÒ">
253			<span class="input-group-text py-0 pe-2">
254				<button class="btn btn-transparent lh-1 p-2" type="submit">
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256				</button>
257			</span>
258		</div>
259	</form>
260	<a role="button" class="btn btn-light fw-semibold fs lh-1 small-14 align-items-center flex-shrink-0 gap-3 d-none d-sm-block" href="https://ivo.garant.ru/" target="_blank">
261		<svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" fill="none" viewBox="0 0 24 24">
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263			<path fill="#ed1c24" d="M1.466 7.089c2.754 3.52 6.456 5.678 10.533 5.678s7.78-2.158 10.534-5.678H24v10.883H5.83c11.092-.97 16.246-8.688 16.834-10.18l.69.011h-.725s-3.822 5.608-10.852 5.608S1.308 7.803 1.308 7.803c-.42-.04-.803.039-.803.039v10.13H0V7.09z"/>
264			<path fill="#000" d="M7.182 23.145c-.021-.008-1.38-2.23-.868-4.676l1.195.434q.122.043.25.007a.5.5 0 0 0 .224-.14.56.56 0 0 0 .127-.517L6.82 13.716a.9.9 0 0 0-.203-.35.83.83 0 0 0-.712-.26.9.9 0 0 0-.38.138L1.616 15.89a.558.558 0 0 0-.234.478c.004.093.032.18.081.252a.4.4 0 0 0 .196.154l1.29.47c-.934 3.583 1.354 5.824 3.682 6.67a.4.4 0 0 0 .28-.001.5.5 0 0 0 .238-.183.56.56 0 0 0 .103-.294.5.5 0 0 0-.071-.291"/>
265		</svg>
266		<span class="d-none d-lg-inline">Ïåðåéòè â ñèñòåìó ÃÀÐÀÍÒ</span>
267	</a>
268</div>
269
270
271
272                <div class="d-block d-sm-none ms-auto order-2">
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284                        <div class="swiper-slide w-auto">
285                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/sudebnaya-practica/">Ñóäåáíàÿ ïðàêòèêà</a>
286                        </div>
287                        <div class="swiper-slide w-auto">
288                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/nalogi-i-buhuchet/">Íàëîãè è áóõó÷åò</a>
289                        </div>
290                        <div class="swiper-slide w-auto">
291                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/biznes/">Áèçíåñ</a>
292                        </div>
293                        <div class="swiper-slide w-auto">
294                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/practica/">Ïðàêòèêà</a>
295                        </div>
296                        <div class="swiper-slide w-auto">
297                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/trud/">Òðóä</a>
298                        </div>
299                        <div class="swiper-slide w-auto">
300                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/socialnaya-sfera/">Ñîöèàëüíàÿ ñôåðà</a>
301                        </div>
302                        <div class="swiper-slide w-auto">
303                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/jkh/">ÆÊÕ</a>
304                        </div>
305                        <div class="swiper-slide w-auto">
306                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/obrazovanie/">Îáðàçîâàíèå</a>
307                        </div>
308                        <div class="swiper-slide w-auto">
309                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/transport/">Òðàíñïîðò</a>
310                        </div>
311                        <div class="swiper-slide w-auto">
312                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/obschestvo/">Îáùåñòâî</a>
313                        </div>
314                        <div class="swiper-slide w-auto">
315                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/it/">IT</a>
316                        </div>
317                        <div class="swiper-slide w-auto">
318                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/professiya/">Ïðîôåññèÿ</a>
319                        </div>
320                        <div class="swiper-slide w-auto">
321                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/proverki-organizaciy-i-i
321p/">Ïðîâåðêè</a>
322                        </div>
323                        <div class="swiper-slide w-auto">
324                            <a class="link-body-emphasis text-decoration-none" href="/ia/aggregator/budgetniy-uchet/">Áþäæåòíûé ó÷åò</a>
325                        </div>
326                    </div>
327                </div>
328            </nav>
329        </div>
330    </div>
331</div>
332</header>
333
334		
335	<div class="container-xxxl my-8 my-sm-10">
336		<div class="row gy-9 gy-sm-12 gy-xxxl-13">
337			<div class="col-12 col-lg-3 col-xxl-2 d-none d-lg-flex flex-column">
338				<div class="bg-body-tertiary d-flex flex-column gap-8 px-7 py-4 rounded-3">
339					<!-- left -->
340						<section class="d-flex flex-column gap-6">
341		<nav class="nav nav-pills flex-column mx-n7">
342				<a href="/news/" class="nav-link ">
343					Íîâîñòè
344				</a>
345
346				<a href="/hotlaw/" class="nav-link ">
347					Ãîðÿ÷èå äîêóìåíòû / Ìîíèòîðèíã çàêîíîäàòåëüñòâà
348				</a>
349
350				<a href="/consult/" class="nav-link active">
351					Ïðàâîâûå êîíñóëüòàöèè
352				</a>
353				<nav class="nav flex-column">
354						<a href="/consult/account/" class="nav-link active  fw-medium">
355							Áóõó÷åò è îò÷åòíîñòü
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357						<a href="/consult/nalog/" class="nav-link ">
358							Íàëîãè è íàëîãîîáëîæåíèå
359						</a>
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361							Ãðàæäàíñêîå ïðàâî
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364							Òðóäîâîå ïðàâî
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367							Áóõãàëòåðñêèé ó÷åò â áþäæåòíîé ñôåðå
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384					Àíàëèòè÷åñêèå ñòàòüè
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392					Àóäèî- è âèäåîìàòåðèàëû
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396					Ðåçóëüòàòû îïðîñîâ
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424					Ôîðóì Ãàðàíò
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428					Ïîäáîðêè ìàòåðèàëîâ
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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&amp;utm_medium=anons&amp;utm_content=44-fz&amp;utm_campaign=garant-ppk/"  target="_blank">Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè &quot;Î êîíòðàêòíîé ñèñòåìå â ñôåðå çàêóïîê&quot; (44-ÔÇ)&quot;</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 &quot;Î êîíòðàêòíîé ñèñòåìå â ñôåðå çàêóïîê&quot; (44-ÔÇ)&quot;">
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&amp;utm_medium=anons&amp;utm_content=223-fz&amp;utm_campaign=garant-ppk/"  target="_blank">Ïðîãðàììà ïîâûøåíèÿ êâàëèôèêàöèè &quot;Î êîðïîðàòèâíîì çàêàçå&quot; (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>
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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>
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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>&nbsp;</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>&nbsp;</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>
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677  "description": "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? | Áóõó÷åò è îò÷åòíîñòü: ÃÀÐÀÍÒ.ÐÓ",
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697        "text": "  Ïî äàííîìó âîïðîñó ìû ïðèäåðæèâàåìñÿ ñëåäóþùåé ïîçèöèè:    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.   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.     Îáîñíîâàíèå ïîçèöèè:     ñîîòâåòñòâèè ñî  ñò. 9  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 ( ï. 4 ,  ï. 7 ÷. 2 ñò. 9  Çàêîíà N 402-ÔÇ). Ñîñòàâëåí îí äîëæåí áûòü ïðè ñîâåðøåíèè ñäåëêè, ñîáûòèÿ, îïåðàöèè ëèáî íåïîñðåäñòâåííî ïîñëå îêîí÷àíèÿ ( ÷. 3 ñò. 9  Çàêîíà N 402-ÔÇ).   Ïîíÿòèå ñ÷åòà-ôàêòóðû ðàñêðûâàåòñÿ â  ñò. 169  ÍÊ ÐÔ: ýòî äîêóìåíò, ñëóæàùèé îñíîâàíèåì äëÿ ïðèíÿòèÿ ïðåäúÿâëåííûõ ïîêóïàòåëþ ïðîäàâöîì ñóìì ÍÄÑ ê âû÷åòó, Åãî  ôîðìà  íå ïðåäóñìàòðèâàåò â êà÷åñòâå ðåêâèçèòîâ ñîäåðæàíèå ôàêòà õîçÿéñòâåííîé æèçíè (ñäåëêè, ñîáûòèÿ, îïåðàöèè) è ïîäïèñè îòâåòñòâåííûõ ëèö ñî ñòîðîíû êîíòðàãåíòà;  ï. 3 ñò. 168  ÍÊ ÐÔ îòâîäèò íà ñîñòàâëåíèå ñ÷åòà-ôàêòóðû äî ïÿòè êàëåíäàðíûõ äíåé.   Ñ÷åò-ôàêòóðà íå ÿâëÿåòñÿ îïðàâäàòåëüíûì äîêóìåíòîì íè äëÿ îäíîé õîçÿéñòâåííîé îïåðàöèè (ñì., íàïðèìåð,  ïèñüìî  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).   Òàêèì îáðàçîì, ñ÷åò-ôàêòóðà - ýòî äîêóìåíò, ñëóæàùèé èñêëþ÷èòåëüíî äëÿ íàëîãîâîãî, à íå áóõãàëòåðñêîãî ó÷åòà.    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.  ïèñüìî  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.     ïèñüìå  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 
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-------------------------------------------------------------------------   &amp;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).   &amp;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>
702
703
704				
705				<div class="d-flex flex-column gap-7 my-7 mx-auto text-center">
706					<div>
707						<!--AdFox START-->
708<!--yandex_mashasteg7-->
709<!--Ïëîùàäêà: WWW / * / *-->
710<!--Òèï áàííåðà: WWW.Âíóòð.ÒÃÁ ÐÑß.Ñíèçó-->
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725
726					</div>
727					<div>
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729<!--Ïëîùàäêà: WWW / * / *-->
730<!--Òèï áàííåðà: WWW.Âíóòð.Ïîï-àï.800õ500-->
731<!--Ðàñïîëîæåíèå: ñåðåäèíà ñòðàíèöû-->
732<div id="adfox_167152570836887614"></div>
733<script>
734    window.yaContextCb.push(()=>{
735        Ya.adfoxCode.create({
736        ownerId: 285002,
737        containerId: 'adfox_167152570836887614',
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739            pp: 'h',
740            ps: 'foun',
741            p2: 'hyan'
742        }
743    })
744    })
745</script>
745
746					</div>
747				</div>
748				<!-- end center -->
749			</div>
750			<div class="col-12 col-xxl-2 d-none d-xxl-flex flex-column gap-8">
751			</div>
752		</div>
753	</div>
754
755	<!-- banners & modal -->
756	<div aria-live="polite" aria-atomic="true" class="position-relative">
757		<div class="toast-container position-fixed bottom-0 start-0 p-3">
758			<div class="toast bg-light-subtle show" role="status" aria-live="assertive" aria-atomic="true">
759    <div class="toast-body d-flex flex-column gap-4 position-relative">
760        <div>
761            Ìû îáðàáàòûâàåì ëîêàëüíûå äàííûå áðàóçåðà è èñïîëüçóåì èíñòðóìåíòû àíàëèòèêè â öåëÿõ óëó÷øåíèÿ è îáåñïå÷åíèÿ ðàáîòîñïîñîáíîñòè ñàéòà, ñòàòèñòè÷åñêèõ èññëåäîâàíèé è îáçîðîâ. Âû ìîæåòå çàïðåòèòü îáðàáîòêó óêàçàííûõ äàííûõ â íàñòðîéêàõ áðàóçåðà. Ïîæàëóéñòà, <a href="/company/disclaimer/cookies/" target="_blank">îçíàêîìüòåñü ñ óñëîâèÿìè èõ îáðàáîòêè</a>.
762        </div>
763        <div class="d-grid gap-2 d-sm-flex justify-content-sm-end">
764            <button type="button" class="btn btn-primary col col-sm-6" data-bs-dismiss="toast" aria-label="Close" onclick="submit_cookies()">Ïðèíÿòü</button>
765        </div>
766    </div>
767</div>
768
769			    
769<script language="javascript" type="text/javascript">
770        $(document).ready(function () {
771            var
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773                animate = 0,
774                flag = "1";
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776            if (flag) {
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780
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782                $('.popup-social').addClass('show').animate({'bottom': "+=130px"}, animate);
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784            var hide = function () {
785                $('.popup-social').stop().removeClass('show');
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787
788            setTimeout(function () {
789                WebAjax(
790                    '/ajax/social_banner/',
791                    null,
792                    function (type, msg) {
793                        if (type == 'OK') {
794                            show(animate);
795                        } else {
796                            window.console.error('Unable to update statistics for "Ñîöèàëüíûé áàííåð": [' + type + '] ' + msg);
797                        }
798                    },
799                    function () {
800                        window.console.error('Unable to update statistics for "Ñîöèàëüíûé áàííåð": general error');
801                    }
802                );
803            }, timeout);
804
805            $('.popup-social .btn-close').click(function () {
806                WebAjax(
807                    '/ajax/social_banner/hide/',
808                    null,
809                    function (type, msg) {
810                        hide();
811                    },
812                    function () {
813                        window.console.error('Unable to update statistics for "Ñîöèàëüíûé áàííåð": general error');
814                    }
815                );
816                return false;
817            });
818        });
819    </script>
819
820
821    <div class="toast bg-primary-subtle border-primary-subtle popup-social" role="status" aria-live="assertive" aria-atomic="true">
822        <noindex>
823            <div class="toast-header bg-transparent border-primary-subtle">
824                <div class="d-flex justify-content-between gap-2 flex-fill small-10">
825                    <div>Erid: 4CQwVszH9pWwojUA9Q3</div>
826                    <div>Ðåêëàìà</div>
827                </div>
828                <button type="button" class="btn-close" data-bs-dismiss="toast" aria-label="Close"></button>
829            </div>
830            <div class="toast-body d-flex flex-column gap-4 position-relative">
831                <div class="fs-6">
832                    Ïîëó÷èòå ïîëíûé äîñòóï ê ñèñòåìå ÃÀÐÀÍÒ áåñïëàòíî íà 3 äíÿ!
833                    <!--AdFox START-->
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836<!--Áàííåð: <íå çàäàíà>-->
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838<script>
839    window.yaContextCb.push(()=>{
840        Ya.adfoxCode.create({
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842        containerId: 'adfox_168631121893147256',
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845            p2: 'frfe',
846            pfc: 'filfk',
847            pfb: 'pjtpl'
848        }
849    })
850    })
851</script>
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. Â 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"
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982											 stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"
983											 class="icon icon-tabler icons-tabler-outline icon-tabler-brand-vk">
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987									</a>
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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.
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1020				<p class="send_ok_msg d-none">
1021					Íà óêàçàííûé Âàìè e-mail îòïðàâëåíî ïèñüìî ñ ïîäòâåðæäåíèåì âîññòàíîâëåíèÿ ïàðîëÿ. Ïåðåéäèòå, ïîæàëóéñòà, ïî ññûëêå, ðàñïîëîæåííîé â ïèñüìå, äëÿ ïîëó÷åíèÿ íîâîãî ïàðîëÿ.
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1027
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1032
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1114        "description": "Çàêîíîäàòåëüñòâî - çàêîíû è êîäåêñû Ðîññèéñêîé Ôåäåðàöèè. Ïîëíûå òåêñòû äîêóìåíòîâ â ïîñëåäíåé ðåäàêöèè. Àíàëèòè÷åñêèå ïðîôåññèîíàëüíûå ìàòåðèàëû. Íîâîñòè çàêîíîäàòåëüñòâà ÐÔ"
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1138					<div>© ÎÎÎ "ÍÏÏ "ÃÀÐÀÍÒ-ÑÅÐÂÈÑ", 2026. Ñèñòåìà ÃÀÐÀÍÒ âûïóñêàåòñÿ ñ 1990 ãîäà. Êîìïàíèÿ "Ãàðàíò" è åå ïàðòíåðû ÿâëÿþòñÿ ó÷àñòíèêàìè Ðîññèéñêîé àññîöèàöèè ïðàâîâîé èíôîðìàöèè ÃÀÐÀÍÒ.</div>
1139					<div class="d-none d-sm-block">Âñå ïðàâà íà ìàòåðèàëû ñàéòà ÃÀÐÀÍÒ.ÐÓ ïðèíàäëåæàò ÎÎÎ "ÍÏÏ "ÃÀÐÀÍÒ-ÑÅÐÂÈÑ" (ÈÍÍ 7718013048, ÎÃÐÍ 1027700495745). Ïîëíîå èëè ÷àñòè÷íîå âîñïðîèçâåäåíèå ìàòåðèàëîâ âîçìîæíî òîëüêî ïî ïèñüìåííîìó ðàçðåøåíèþ ïðàâîîáëàäàòåëÿ. <a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="http://www.garant.ru/company/disclaimer/">Ïðàâèëà èñïîëüçîâàíèÿ ïîðòàëà.</a></div>
1140					<div>
1141						<div class="row flex-column flex-sm-row gap-7 align-items-sm-center">
1142							<div class="col col-sm-9 d-flex">Ïîðòàë ÃÀÐÀÍÒ.ÐÓ çàðåãèñòðèðîâàí â êà÷åñòâå ñåòåâîãî
1143								èçäàíèÿ Ôåäåðàëüíîé ñëóæáîé ïî íàäçîðó â ñôåðå ñâÿçè,èíôîðìàöèîííûõ òåõíîëîãèé è
1144								ìàññîâûõ êîììóíèêàöèé (Ðîñêîìíàäçîðîì), Ýë ¹ ÔÑ77-58365 îò 18 èþíÿ 2014 ãîäà.
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1148									16+
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1151						</div>
1152					</div>					
1153					<div class="d-none d-sm-block">ÎÎÎ "ÍÏÏ "ÃÀÐÀÍÒ-ÑÅÐÂÈÑ", 119234, ã. Ìîñêâà, òåð. Ëåíèíñêèå ãîðû, ä. 1, ñòð. 77, <a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="mailto:[email protected]">[email protected]</a>.</div>
1154					<div class="d-none d-sm-block">Ðàçðàáîò÷èê ÝÏÑ Ñèñòåìà ÃÀÐÀÍÒ – ÎÎÎ "ÍÏÏ "<a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="https://garant-service-universitet.ru/">Ãàðàíò-Ñåðâèñ-Óíèâåðñèòåò</a>"</div>
1155					<div class="d-flex d-sm-none justify-content-between gap-5">
1156						<a class="link-light text-decoration-none link-opacity-60-hover" href="/company/contact/">Êîíòàêòû</a>
1157						<a class="link-light text-decoration-none link-opacity-60-hover" href="tel:88002008888">8-800-200-88-88</a>
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1161					<div><a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="tel:88002008888">8-800-200-88-88</a><br>(áåñïëàòíûé ìåæäóãîðîäíûé çâîíîê)</div>
1162					<div>Ðåäàêöèÿ: +7 (495) 647-62-38 (äîá. 3145), <a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="mailto:[email protected]">[email protected]</a></div>
1163					<div>Îòäåë ðåêëàìû: <a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" href="mailto:[email protected]">[email protected]</a>. <a class="link-light link-offset-2 link-underline-opacity-30 link-underline-opacity-100-hover" target="_blank" href="/adv/">Ðåêëàìíûå âîçìîæíîñòè ñàéòà</a></div>
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1263    <div class="offcanvas-header pb-0">
1264        <div class="d-flex gap-5">
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1266               href="https://go.garant.ru/price_list_form?utm_source=garant&amp;utm_medium=buttom&amp;utm_content=price&amp;utm_campaign=knopka-v-shapke"
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1309				Èíôîðìàöèÿ Ìèíôèíà Ðîññèè è ÔÍÑ Ðîññèè
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1318				Áóõó÷åò è îò÷åòíîñòü
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1321				Íàëîãè è íàëîãîîáëîæåíèå
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1324				Ãðàæäàíñêîå ïðàâî
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1327				Òðóäîâîå ïðàâî
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1330				Áóõãàëòåðñêèé ó÷åò â áþäæåòíîé ñôåðå
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1333				Ìàëûé áèçíåñ
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1339				Âîåííàÿ ñëóæáà
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1361				Áóõãàëòåðñêèé ó÷åò
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1364				Ïåíñèè
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1370				Íàëîãîîáëîæåíèå
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1400				Îõðàíà òðóäà
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1403				ÅÍÑ è ÅÍÏ
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1416				Êàëåíäàðü áóõãàëòåðà
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1419				Êàëåíäàðü êàäðîâèêà
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1422				Êàëåíäàðü ñòàòèñòè÷åñêîé îò÷åòíîñòè
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1428				Êîíñòèòóöèÿ ÐÔ
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1431				Êîäåêñû ÐÔ
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1434				Çàêîíû ÐÔ
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1437				Áëàíêè, ôîðìû, îáðàçöû äîêóìåíòîâ (1267+)
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1442			<a class="nav-link active" href="/info/infopartner/">
1443				Ìåðîïðèÿòèÿ ñ ó÷àñòèåì ÈÀ "ÃÀÐÀÍÒ"
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1454		Ïðîäóêòû è óñëóãè
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1461				Áåçóïðå÷íûé ñåðâèñ
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1464				Ñèñòåìà ÃÀÐÀÍÒ
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1467				Ïðàâîâîé êîíñàëòèíã
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1470				ÏÐÀÉÌ
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1473				Ïðàâîâîé ïîðòàë www.garant.ru
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1476				"Âåñòè Ãàðàíòà"
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1479				Æóðíàë "Çàêîíîäàòåëüñòâî"
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1482				Êîíñóëüòàöèè ïî ýôôåêòèâíîé ðàáîòå
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1488				Ýëåêòðîííûå óñëóãè
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1491				"Ýêñïðåññ Ïðîâåðêà"
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1494		<a class="nav-link active" href="/products/424345/">Âàøè ïðåèìóùåñòâà</a>
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1499		<a class="nav-link active" href="/products/tk/">Òåëåêîììóíèêàöèîííîå îáíîâëåíèå</a>
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1505		Êîìïàíèÿ è ïàðòíåðû
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1509		<a class="nav-link active" href="/company/about/">Êîìïàíèÿ</a>
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1512				Èñòîðèÿ êîìïàíèè
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1521				Îáðàòíàÿ ñâÿçü
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1525		<nav class="nav flex-column">
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1527				Íîâîñòè êîìïàíèè
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1529			<a class="nav-link active" href="/company/about/press/4smi/">
1530				Èíôîðìàöèÿ äëÿ ÑÌÈ
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1533				Èíôîðìàöèîííîå ïàðòíåðñòâî
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1536		<a class="nav-link active" href="/company/disclaimer/">Ïðàâèëà èñïîëüçîâàíèÿ ìàòåðèàëîâ ïîðòàëà</a>
1537		<a class="nav-link active" href="/company/disclaimer/personal/">Ïîëèòèêà â îòíîøåíèè îáðàáîòêè ïåðñîíàëüíûõ äàííûõ</a>
1538		<a class="nav-link active" href="/company/partner/">Ðåãèîíàëüíûå ïàðòíåðû</a>
1539		<a class="nav-link active" href="/company/welcome/">Ñòàíüòå ïàðòíåðîì êîìïàíèè "Ãàðàíò"!</a>
1540		<a class="nav-link active" href="/company/cooperation/">Cîòðóäíè÷åñòâî</a>
1541		<a class="nav-link active" href="/company/konkurs/">Êîíêóðñ "Ïðàâîâàÿ Ðîññèÿ"</a>
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