TORG-12 or UPD: what to choose a supplier
Both documents confirm the transfer of goods, but the UPD also replaces the invoice. We compare points and show in which cases which is more convenient.
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The TORG-12 invoice and the universal transfer document solve one problem: they confirm that the supplier has transferred the goods and the buyer has accepted them. The difference is that the UPD can simultaneously be an invoice, and the invoice is not.
Comparison
| TORG-12 | CPD | |
|---|---|---|
| What makes | Only the transfer of goods | Goods, works, services, property rights |
| Invoice | Needed separately if the seller pays VAT | No need: UPD with status 1 replaces it |
| Wherefore | Resolution of the State Statistics Committee of 25.12.1998 No. 132 | Letter from the tax service of 21.10.2013 No MMV-20-3/96 @ |
| Obligation | Not required since 2013 | Recommended, not necessarily |
| Copies | Two. | Two. |
Both forms are optional: the law on accounting requires only that the primary document contain mandatory details – the name and date of the document, the parties, the content of the transaction, its size and signatures of the responsible persons.
When to choose SPD
- You pay VAT. One paper instead of invoice and invoice: fewer errors when transferring figures and no discrepancies between the two documents.
- You sell goods and services together. Delivery or installation can be included in the same document.
- The buyer works with electronic document management. Electronic DPA is the most common format of exchange.
When to Leave TOR-12
- **You don't pay VAT.**The buyer is used to the invoice. UPD with status 2 is also suitable, but there is no need to change the usual order for its sake.
- The form requires the buyer. Large networks and government customers sometimes enshrine TORG-12 in the contract.
- Invoices you have put another program Or another employee, and the process is already set.
Can both documents be used?
You can, but not for one shipment. If one delivery is issued and TORG-12 and UPD, in the account will appear two primary documents for one operation. Select one form for the contract and write it down in the accounting policy.
Both documents can be completed online: TORG-12 delivery note and UPD. The details will be substituted by TIN, the amounts and tax will be calculated themselves.
Frequent questions
Do I need an invoice for TORG-12?
VAT payer – yes, it is set separately within five calendar days from the date of shipment. A seller who does not pay VAT does not issue an invoice.
Is it possible to arrange services for TORG-12?
Nope. The invoice makes only the transfer of goods. Works and services constitute an act or DPA.
Is the buyer obliged to accept the SPD instead of the invoice?
If the form in the contract is not named, any document with all mandatory details is suitable for accounting. In practice, it is better to agree the form in advance - one line in the contract: so there will be no dispute when accepting.
What document does the buyer need to deduct VAT?
Invoice or UPD with status 1. The invoice itself does not give the right to deduct: it confirms only the acceptance of the goods for registration.
