Contractual relationship. Warehouse receipt as a written form of a storage agreement. Warehouse receipt Warehouse receipt no. _________

Warehouse receipt (receipt) as a necessary condition for compliance with the written form of the warehousing agreement.

Contractual relationship. Warehouse receipt as a written form of a storage agreement

A warehouse receipt is a legal document that does not have a title character and does not have the characteristics of a security, like a double warehouse receipt, its parts and a simple warehouse receipt. If there is a sales receipt, the goods cannot be pledged through the use of this document.

In addition, civil legislation has not formulated clear requirements for a warehouse receipt. But for the effective application of the document in practice, it is desirable that its content meets the rules enshrined in Art. 913 of the Civil Code of the Russian Federation, which describes the contents of a double warehouse receipt and information that must be indicated when transferring goods for storage. The name of the recipient must be indicated on the warehouse receipt.

Also, the warehouse receipt is not negotiable, so it cannot be transferred to another person by applying an endorsement.

Depending on the type of document issued by the custodian to the depositor, the type of return of the goods stored in the warehouse differs.

In Art. 916 of the Civil Code of the Russian Federation reflects the procedure for issuing goods to the holder of a double warehouse certificate.

The goods can be released to the owner only if he presents both parts of the double warehouse receipt to the keeper. That is, there is an exchange of goods for these documents, upon which the warehousing agreement is terminated and the contractual relationship between the parties is interrupted.

If the owner of the goods cannot provide the warehouse with a certificate of pledge, then he can receive the goods only if he has a document indicating payment of the debt under the certificate of pledge.

In the event that the warehouse returned the goods to the owner without providing him with a certificate of pledge and a receipt for payment of the debt under the certificate of pledge, the responsibility to the creditor - the holder of the pledge certificate regarding the repayment of the loan amount falls on the warehouse.

The Civil Code of the Russian Federation does not provide for a special procedure for issuing goods using a simple warehouse receipt. In this case, you can also use a procedure similar to that which occurs when issuing goods under a double warehouse certificate, as specified in Art. 916 of the Civil Code of the Russian Federation.

The warehouse is obliged to return the goods to the owner in exchange for a simple warehouse certificate, which was not used by its holder as collateral when obtaining a loan.

The holder of a simple warehouse receipt, which was used as collateral, must fully repay the debt to the creditor, including interest. And only after that, by providing a certificate and a document confirming payment to the warehouse employees, receive the goods back.

As in the case of a double warehouse certificate, a warehouse will be forced to bear a debt obligation to the lender if it releases goods to the holder of a certificate pledged to obtain a loan and does not repay the debt to the lender.

The Civil Code of the Russian Federation does not provide an explanation of how the process of issuing goods from the warehouse using a warehouse receipt occurs. Obviously, the delivery of goods by the warehouse in this case is carried out in exchange for a receipt presented by its holder. This procedure is used in practice by analogy with the issuance of goods using other documents.

Thus, the written form of the agreement for storage in a warehouse is considered to be complied with if the conclusion of the agreement and acceptance of the goods into the warehouse in accordance with Art. 912 of the Civil Code of the Russian Federation are certified by:

Double warehouse certificate;

A simple warehouse receipt;

Warehouse receipt.

warehouse storage agreement certificate

yami 907 – 918 of the Civil Code of the Russian Federation.

In accordance with Article 907 of the Civil Code of the Russian Federation, a commodity warehouse is an organization that carries out the storage of goods as a business activity and provides services related to storage. A warehousing agreement is a paid agreement. According to it, a professional custodian who has the necessary equipment, which in this case will be a warehouse, and a staff of employees undertakes, for a fee, to accept goods from the bailor, store them and return these goods safely.

A wide variety of goods can be stored in commodity warehouses and, as a rule, each warehouse is equipped with equipment designed to store a certain type of goods.

One type of warehouse is a public warehouse. A storage agreement concluded by a public warehouse is recognized as a public contract. This means that a public warehouse must accept goods for storage from each bailor who applies to it, and does not have the right to give preference to one bailor over another, except in cases established by law and other legal acts. Refusal to conclude a storage agreement is not allowed, except in cases where the custodian does not have the necessary equipment to store any type of goods; for example, an oil storage facility will not be able to conclude an agreement for the storage of grain, since it will not be able to ensure its safety. The remuneration for storage should be the same for all depositors.

A feature of storage in a commodity warehouse is the inspection of goods by the warehouse upon receipt and during storage.

Inspection of goods, determination of their quantity and external condition in accordance with Article 909 of the Civil Code of the Russian Federation are the responsibility of the warehouse, unless otherwise provided by the contract, and such inspection is carried out at the expense of the custodian. Inspection by the custodian of goods when they are transferred for storage is important to determine the degree of culpability of the custodian in the event of loss or damage to goods during storage.

The responsibility of the warehouse is also to provide the goods owner with the opportunity to inspect goods during storage or samples of goods if storage is de-identified, take samples and take the necessary measures for the safety of goods.

In accordance with the general provisions on storage, if it is necessary to change the conditions of storage of goods, the bailee is obliged to immediately notify the bailor. When stored in a warehouse in accordance with Article 909 of the Civil Code of the Russian Federation, to ensure the safety of goods, the custodian has the right to independently decide to change the storage conditions. The obligation to notify the goods owner occurs if a significant change in storage conditions is required.

When storing goods, damage to the goods may occur not only within the normal limits of damage, but also beyond these limits and the limits agreed upon in the contract. In this case, the warehouse is obliged to immediately draw up a damage report and notify the goods owner on the same day.

If, upon receipt of goods at the warehouse, inspection of the goods and checking their quantity are the responsibility of the warehouse, then when returning the goods to the owner, both the warehouse and the goods owner have the right to demand inspection of the goods and verification of their quantity, and the costs are borne by the party that requested the inspection or verification of the quality of the goods.

If neither party has expressed its desire to inspect the goods and check its quality, and these actions have not been taken, a statement of shortage or damage to the goods due to improper storage is made to the warehouse in writing upon receipt of the goods or within three days, if the shortage or damage could not be detected by the usual method of receiving the goods. If the owner of the goods does not make a statement to the custodian within the specified period, it is considered that the goods are returned in accordance with the terms of the contract.

Let's stop at the conclusion of the contract. The warehouse and the depositor, who transfers the goods for storage, enter into an agreement, the written form of which is considered complied with if the conclusion of the agreement and the acceptance of the goods for storage are certified by a warehouse document. The types of warehouse documents are given in Article 912 of the Civil Code of the Russian Federation:

· simple warehouse receipt;

· warehouse receipt.

Double warehouse receipt with consists of two parts - a warehouse receipt and a certificate of pledge (warrant), separated from each other. In accordance with Article 913 of the Civil Code of the Russian Federation, in each part of the double warehouse receipt, the following is indicated:

· name and location of the warehouse that accepted the goods for storage;

· current warehouse receipt number;

· the name of the legal entity or citizen who is the bailor, as well as the location of the owner of the goods;

· name of the accepted product, its quantity indicating the number of units and (or) measure of the product;

· storage period for the goods or an indication that the goods are stored until required;

· the amount of remuneration or the tariffs on the basis of which it is determined, the payment procedure;

· date of issue of the warehouse certificate.

Both parts of the document must have identical signatures of the authorized person and the seal of the warehouse. A document that does not contain the necessary details, signatures and seals is considered invalid.

Simple warehouse receipt on the basis of Article 917 of the Civil Code of the Russian Federation, it consists of one document issued to bearer and must contain the same details as a double warehouse receipt, except for the name of the legal entity or citizen who is the depositor, as well as the location of the owner of the goods. The document must indicate that it is issued to bearer. A document that does not contain the necessary details, signatures and seals is not a simple warehouse receipt.

Warehouse receipt or a warehouse receipt is a document handed over by the warehouse to the depositor and confirming the acceptance of goods for storage for a certain period and for a specified fee for the goods specified in it. A warehouse receipt is issued either to the owner of the goods himself or to a person acting under a duly executed power of attorney.

According to paragraph 3 of Article 912 of the Civil Code of the Russian Federation, a double warehouse receipt, each of its two parts, as well as a simple warehouse receipt are securities. The definition of a security is contained in Article 142 of the Civil Code of the Russian Federation. In accordance with it, a security is a document certifying, in compliance with the established form and mandatory details, property rights, the exercise and transfer of which is possible only upon presentation. With the transfer of a security, all rights certified by it are transferred in the aggregate (Article 142 of the Civil Code).

Goods accepted for storage under a double or simple warehouse certificate may, during its storage in a warehouse, be the subject of a pledge agreement by transferring the corresponding certificate as collateral.

Article 914 of the Civil Code of the Russian Federation defines the rights of holders of warehouse and pledge certificates, and these documents can be held by one person or by different persons. The rights of the holders of these documents are different.

The holder of the warehouse receipt has the right to dispose of the goods, but the goods themselves continue to remain in the warehouse and cannot be taken from there until the loan issued under the pledge certificate is repaid. The transfer of the warehouse receipt to the new holder is carried out by an endorsement called an endorsement.

The holder of the pledge certificate, if he is not the same person as the holder of the warehouse receipt, has the right to pledge the goods in the amount of the loan issued under the pledge certificate and interest on it. When pledging goods, an endorsement is also made on the warehouse receipt.

The holder of the pledge and warehouse certificate has the right to dispose, in full, of the goods stored in the warehouse.

A double warehouse receipt and each of its parts, according to subparagraph 3 of paragraph 1 of Article 145 of the Civil Code of the Russian Federation, are order securities, since the rights certified by them may belong to the person named in the security, as well as to another authorized person appointed by this person.

We have already mentioned that rights under an order security are transferred by making an endorsement on it. The person who transferred the order security is called the endorser, and is responsible not only for the existence of the right, but also for its implementation. The person to whom the security is transferred is called the endorser.

According to paragraph 3 of Article 146 of the Civil Code of the Russian Federation, endorsement can be:

· blank, that is, without indicating the person to whom the execution should be made;

· by order, that is, indicating the person to whom or on whose order the execution should be carried out.

An endorsement may be limited only to an instruction to exercise the rights certified by a security, without transferring these rights to the endorsee (authentic endorsement). In this case, the endorsee acts as a representative.

Goods can be released from the warehouse:

· to the holder of warehouse and pledge certificates, and issuance is made only in exchange for both of these certificates together. The holder has the right to demand the release of the goods in parts, in this case the warehouse issues him new certificates for the goods that remain in the warehouse;

· the holder of a warehouse certificate who does not have a certificate of pledge, but who has paid the amount of debt under it. The goods are issued in exchange for a warehouse certificate, while its holder must simultaneously submit a receipt for payment of the entire amount of the debt under the warehouse certificate. If a goods warehouse has released the goods to the holder of a warehouse certificate who does not have a certificate of pledge or has not paid the amount of the debt under it, he shall be liable to the holder of the certificate of pledge for payment of the entire amount under it.

In accordance with Article 918 of the Civil Code of the Russian Federation, a warehouse may dispose of goods deposited with it for storage, unless this is provided for by law, other legal acts or a storage agreement. In this case, the relations of the parties are regulated by the chapter of the Civil Code of the Russian Federation on a loan, however, the time and place of return of goods are determined in accordance with the rules applicable to storage agreements.

Having examined the legal basis for storage in commodity warehouses, we know that in accordance with Article 912 of the Civil Code of the Russian Federation, the acceptance of commodity valuables for storage is confirmed by the custodian issuing to the depositor a double warehouse receipt, a simple warehouse receipt or a warehouse receipt.

In accounting, the movement of these documents is documented by acts of acceptance and transfer from both the depositor, the buyer of the valuables transferred for storage, and the creditor. It should be noted that under a storage agreement with the issuance of a double warehouse certificate, if the warehouse certificate and the pledge certificate are separated from each other, the acceptance and transfer acts are drawn up separately. Acceptance and transfer certificates must contain all the necessary details established by Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

Approved by Resolution of the State Statistics Committee of the Russian Federation dated August 9, 1999 No. 66 “Unified forms of primary accounting documentation for recording products, inventory items in storage areas.”

Form number	Form name
	Certificate of acceptance and transfer of inventory items for storage
	Log book of inventory items deposited for storage
	Certificate of return of inventory items deposited in storage
	Logbook for incoming cargo
	Journal of receipt of products, inventory items at storage locations
	Journal of consumption of products, inventory items in storage areas
	Journal of receipt of fruits and vegetables at storage locations
	Logbook for recording the consumption of fruits and vegetables in storage areas
	Weight sheet
	Party card
	Act on the consumption of goods by batch
	Act on the consumption of goods by batch
	Act on the control check of products, inventory items removed from storage places
	Act on random checking of the presence of inventory items in storage areas
	Act on depreciation of inventory items
	Record card for vegetables and potatoes in piles (trenches, vegetable storage facilities)
	Act on cleaning the pile (trench, vegetable storage)
	Invoice for transfer of finished products to storage locations
	Record sheet for inventory balances in storage areas

	Report on the movement of inventory items in storage areas
	Forwarder's report

Certificate of acceptance and transfer of inventory items for storage (form No. MX-1 ) is used to record the acceptance and transfer of inventory items transferred by depositors for storage to the custodian organization. Organizations and individual entrepreneurs can act as bailors. This document applies both for domestic storage and for storage carried out with the participation of professional custodians.

Paragraph 2 of Article 886 of the Civil Code of the Russian Federation establishes that a professional custodian can be a commercial one or one that carries out storage as one of the purposes of its professional activities. A storage agreement concluded with a professional custodian may provide for the obligation of the custodian to accept the item for storage from the bailor within the period specified in the agreement. If the custodian has assumed such an obligation, in accordance with Article 888 of the Civil Code of the Russian Federation, he, however, does not have the right to demand that this thing be transferred to him for storage. If the bailor does not transfer the thing for storage within the period stipulated by the contract, the custodian is released from the obligation to accept it after the specified period, and the bailor is liable to the custodian for the losses caused to him, unless other conditions are provided for by the contract or law. If the bailor informs the custodian of his refusal of his services within a reasonable time, then he is released from liability for possible losses caused.

Storage of things by professional custodians is carried out on a paid basis, while storage of things by non-professional custodians is carried out free of charge, unless otherwise provided by the storage agreement. Professional custodians are, in particular, hotels, pawnshops, banks, bonded warehouses; non-professional custodians - libraries, theaters, clinics, educational institutions.

The act of form MX-1 is drawn up by representatives of the organizations of the custodian and the depositor on the basis and in accordance with the storage agreement (for a certain period and on demand).

In accordance with Article 889 of the Civil Code of the Russian Federation, if an agreement is concluded indicating a storage period, then in this case the duty of the custodian is to store the thing for the entire period stipulated by the agreement. The custodian does not have the right to demand from the bailor that he take back the things transferred for storage before the expiration of the contract. The bailor has the right to pick up the items at any time.

When concluding a contract for storage on demand, the custodian has the right, after the expiration of the storage period usual under the given circumstances, to demand that the bailor take the thing back, giving him a reasonable period for this.

The number of copies of the act and the completeness of the documents drawn up is determined in each specific case.

To account for inventory items deposited, it is used Journal of accounting of inventory items deposited (form No. MX-2). This journal is maintained by the financially responsible person of the custodian organization on the basis of these documents on the acceptance of inventory items deposited for storage, that is, on the basis of acts of the MX-1 form. Acceptance of inventory items for storage must be confirmed by the signature of the financially responsible person.

When returning inventory items to the depositor, a Act on the return of inventory items deposited (form No. MX-3).

The act is drawn up in two copies by the financially responsible person of the custodian organization after the expiration of the storage period for inventory items when they are returned to the depositor. One copy remains with the custodian organization, the second copy is transferred to the bailor.

If goods are delivered to storage places (fruit and vegetable depots, warehouses, refrigerators) by various types of vehicles (road, rail, water, air, etc.) Logbook for incoming cargo (form No. MX-4). Entries in the journal are made by authorized employees as inventory items are received. The basis for recording in the journal are accompanying shipping documents, receipt orders, and acceptance certificates. If the cargo was delivered by rail or water transport, the time of delivery, unloading, cleaning of wagons or barges, and downtime should be recorded in the “Note” column in the act. In cases where damage or deterioration of cargo is detected, the name and weight of the cargo or the number of pieces do not correspond to the data contained in the transport document, a commercial act is drawn up, the data of which is indicated in the same column.

To maintain quantitative records of the movement and balances of products, inventory items, materially responsible persons in storage areas use:

Journal of receipt of products, inventory items at storage locations (form No. MX-5);

Logbook for recording the consumption of products, inventory items in storage areas (form No. MX-6);

Logbook for recording the receipt of fruits and vegetables at storage sites (form No. MX-7);

Logbook for recording the consumption of fruits and vegetables in storage areas (form No. MX-8).

Accounting is carried out for individual crops, inventory items on the basis of receipt and expenditure documents. Depending on the specifics of the organization’s economic activity, it is possible to maintain records both in the form of statements and in the form of a general (unified) journal for recording the movement of products and inventory items.

To account for control over the removal of inventory items from storage areas, the weigher maintains Weight statement (form No. MX-9).

Based on the data from weighing the cargo or goods on truck (vehicle) scales, the columns of the sheet “Weight of empty transport” and “Weight of loaded transport” are filled in. At the end of the shift, the statement is submitted to the accounting department.

When storing in batches, it is used Party card (form No. MX-10). This form is drawn up by the financially responsible person for each batch of goods to control the receipt and shipment of goods in terms of quantity, weight, grades, and value of goods received, while a batch is considered to be homogeneous goods received under one transport document.

· goods received by one type of transport (in one convoy, railway car, ship, barge), regardless of the number of transport documents (railway, water waybills, bills of lading, and so on);

· goods of the same name, received simultaneously according to several transport documents from one supplier without discrepancies in quantity and quality.

The party card, issued in two copies, indicates:

Necessary details of the sender, recipient, departure station;

Number and date of the goods acceptance certificate;

Name, article, grade, price, quantity and weight of the product.

A copy of the batch card, which remains in the warehouse, serves as a register of warehouse accounting of goods, the second copy is transferred to the accounting department.

As goods are released, the financially responsible person, in a copy of the card remaining in the warehouse, indicates the date of release, the number of the consumable document and the quantity of goods released. The full consumption of each batch of goods is documented in a card with the signatures of authorized persons, indicating data on the application of natural loss norms and the final result of accounting for goods (valuables). After the complete disposal of a given batch of goods, the warehouse batch map is transferred to the accounting department for verification and making an appropriate decision.

For batch accounting, when each batch of goods is completely consumed, the following documents are used:

Act on the consumption of goods by batch (form No. MX-11), compiled when discrepancies are detected in the receipt and consumption of goods for a separate batch;

Act on the consumption of goods by batch (form No. MX-12), compiled in all other cases to document the full consumption of goods by batch.

The acts are drawn up in two copies by members of the commission, one copy is transferred no later than the next day to the accounting department, the second copy remains with the financially responsible person.

When removing products and inventory items from storage areas, the security guard on duty checks them. If discrepancies are detected in the assortment, number of places or weight of exported products, an Act on the control check of products, inventory items exported from storage places is drawn up (Form No. MX-13).

The report is drawn up on the basis of data from the inspection of the export of goods (goods) with the obligatory participation of the storekeeper who released the goods, the recipient of the goods, a representative of the administration and security. The drawn up act is transferred to the accounting department, the number of required copies and the completeness of the documents is determined in each specific case.

During storage, random (control) checks of the actual availability of inventory items are carried out, the quantity and frequency of which are established by the head of the organization or an authorized person. For these purposes it is used Act on a random check of the presence of inventory items in storage areas (form No. MX-14), the number of copies of which and the completeness of the compiled documents is determined in each specific case. The act is drawn up and signed by the responsible members of the commission on the basis of recalculation, weighing, re-measuring of inventory items separately for each location and the financially responsible person or group of persons in whose custody the assets are located.

Relevant reports are drawn up for unusable or damaged inventory items identified during the inspection. If inventory items are identified that are not reflected in accounting, the commission includes them in the inventory of inventory items for accounting.

In some cases, during the storage of inventory items, they become obsolete, consumer demand for valuables decreases, and signs of deterioration in quality are discovered for various reasons. In these cases, a markdown of inventory items is carried out. To apply for markdown Act on depreciation of inventory items (form No. MX-15), drawn up and signed in two copies by the responsible persons of the commission.

One copy of the act is transferred to the accounting department, and the second - to the financially responsible person or persons for storage or attached to the delivery note for transfer to trade organizations for resale of inventory items at lower prices or for returning them to the supplier (manufacturer).

When storing products (vegetables and potatoes) at each storage location, apply Card for recording vegetables and potatoes in piles (trenches, vegetable storages) (form No. MX-16), filled out daily in one copy by an employee of a vegetable storehouse or base.

To account for operations carried out upon completion of sales or release of products pledged for storage, it is used Act on cleaning the pile (trench, vegetable storage) (form No. MX-17). The act is drawn up by members of the commission; the number of copies of the act and the completeness of the documents drawn up are determined in each specific case.

To account for the transfer of finished products from production to storage locations, it is used Invoice for the transfer of finished products to storage locations (form No. MX-18). The invoice is drawn up by the financially responsible person of the structural unit delivering the finished product in two copies. One copy serves as the basis for writing off products (valuables) by a structural unit, and the second serves as the basis for accepting products (valuables) for accounting by a warehouse (workshop, site, team).

The invoice, signed by the financially responsible persons of the deliverer and the recipient, is transferred to the accounting department to record the movement of products (valuables).

In organizations that take into account inventory items using the operational accounting (balance sheet) method of accounting, they use Record sheet for inventory balances in storage areas (form No. MX-19), filled out on the basis of data from inventory cards verified by the accounting department. The correctness of transferring balances from cards to the statement is confirmed by the signature of the inspector.

To submit to the accounting department a report on the movement of inventory items (commodity report) for Report on the movement of inventory items in storage areas (forms No. МХ-20, No. МХ-20а). The report is drawn up and signed by the financially responsible person.

Form No. MX-20 is drawn up when keeping records of inventory items by name, assortment and quantity; records are made for each receipt and expenditure document and the balance of goods by assortment.

Form No. MX-20a is also drawn up when maintaining records for individual batches (within the assortment) of inventory items. This form is compiled by the name (assortment) of inventory items, indicating the total quantity of goods received and consumed based on the results of the accumulative statements attached to the report for the day or other established period (receipt, expense and balance at the beginning and end of the reporting period).

The number of copies and completeness of the compiled documents is determined in each specific case.

To account for inventory items delivered to consignees through the expedition of the manufacturing organization (supplier), it is used Forwarder's report (form No. MX-21).

The forwarder or forwarding driver reports to the accounting department of his organization for the delivered inventory items to consignees for each vehicle flight, drawing up this report based on the results of delivery of inventory items.

The number of copies of the act and the completeness of the documents drawn up are also determined in each specific case.

More details with questions regardingorganization of warehouse accounting, You can find it in the book of JSC “BKR-Intercom-Audit” “Organization of warehouse accounting».

Current as of 06/01/2009

Quantity of goods

Product shelf life, days

Gross weight, kg

Product shelf life, days

Resolution of the Russian Statistical Agency dated August 9, 1999 No. 66 “On approval of unified forms of primary accounting documentation for recording products, inventory items in storage areas” approved the following unified forms:
- Certificate of acceptance and transfer of inventory items for storage (form No. MX-1);
- Certificate of return of inventory items deposited for storage (Form No. MX-3).

According to Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums , must contain mandatory details.

Primary accounting document must be drawn up at the time of the transaction, and if this is not possible - immediately after its completion.

Thus, the above documents are drawn up at the time of the fact of economic activity (transfer of goods) in a sufficient number of copies (and not after the transfer on an accrual basis, for example, for any period of time).

According to paragraph 2 of Art. 887 of the Civil Code of the Russian Federation, a simple written form of a storage agreement is considered to be complied with if the acceptance of a thing for storage is certified by the custodian by issuing to the bailor:
safety receipt, receipt, certificate or other document signed by the custodian;
a license plate (number), another sign certifying the acceptance of things for storage, if such a form of confirmation of the acceptance of things for storage is provided for by law or other legal act, or is customary for this type of storage.

According to paragraph 2 of Art. 907. Civil Code of the Russian Federation written form of agreement warehousing is considered to be complied with, if its conclusion and acceptance of the goods into the warehouse are certified by a warehouse document(Article 912).

Article 912 of the Civil Code of the Russian Federation, a commodity warehouse issues one of the following warehouse documents as confirmation of acceptance of goods for storage:
double warehouse receipt;
simple warehouse receipt;
warehouse receipt.

Articles 913 and 917 of the Civil Code of the Russian Federation define the mandatory details of a simple warehouse receipt and a double warehouse receipt. Failure to comply with the required details will result in their invalidity.

Warehouse receipt or warehouse receipt- this is a document handed over by the warehouse to the depositor and confirming the acceptance of goods for storage for a certain period and for a specified fee for the goods specified in it. A warehouse certificate is issued either to the owner of the goods himself or to a person acting under a duly executed power of attorney.

A unified form of warehouse receipt for custodians has not been established (for forwarders, the form of warehouse receipt is approved by Order of the Ministry of Transport of the Russian Federation dated February 11, 2008 No. 23 “On approval of the Procedure for registration and forms of forwarding documents”).

The Civil Code does not contain a list of necessary details for a warehouse receipt. However, it is advisable that it contains information about the warehouse and the owner of the goods, the current document number, information about the goods accepted for storage, the shelf life, the custodian’s remuneration or the tariff according to which it can be determined, as well as the date of preparation and other necessary information (Article 913 of the Civil Code of the Russian Federation). Warehouse documents must indicate their serial number in accordance with the registers.

All warehouse documents are signed by authorized persons of the custodian organization (to confirm authority, you can request copies of relevant documents (for example, orders of the manager or powers of attorney)).

Thus, in our opinion, the warehouse receipt should contain the following information:
- location of the warehouse;
- current number according to the warehouse register;
- the name of the legal entity from which the goods were accepted for storage, and the location of the goods owner;
- name and quantity of goods accepted for storage;
- the period for which the goods are accepted for storage;
- the amount of remuneration for storage or the tariffs on the basis of which it is calculated, and the procedure for paying for storage.
- date of issue of the warehouse receipt;
- signatures of the transmitting and receiving parties

Warehouse receipts are issued for each batch of transferred property in the same way as issuing Acts on the acceptance and transfer of inventory items for storage.

Appendix 2
to the Regulations on the establishment and
functioning of customs
warehouses whose owners
are the customs authorities

______________________ (name of customs authority)

WAREHOUSE RECEIPT No. _________

Issued "__" ______, dated _________________________________
(name of person,

______________________________________________________________________
placing goods in the warehouse, its location (residence),
TIN)

on the basis of a warehousing agreement dated ______________ No. ______
accepted for storage at a customs warehouse located at
____________________________, the following goods are placed under
customs regime of a customs warehouse according to customs declaration no. _________:

Number of additional sheets of the warehouse receipt _____________________

Acceptance of goods for storage Issue of goods from the warehouse

___________________________________

ADDITIONAL SHEET No. _____ TO WAREHOUSE RECEIPT No. _________

Acceptance of goods for storage at the warehouse Issue of goods from the warehouse

Transferred the goods for storage _______________________ ___________ Issued the goods _______________________ ___________

surname, date of issue surname financially
and power of attorney number) of the responsible person)

Accepted goods for storage _______________________ ___________ Accepted goods ______________________ ___________

surname material surname, date of issue
responsible person) and power of attorney number)

Order
issuing a warehouse receipt

1. The set of forms “Warehouse receipt” and “Additional sheet to the warehouse receipt” consists of three bound sheets made on self-copying paper in A4 format (210 x 297) with the required degree of protection and with the serial number of the set indicated on the back of the form in the bottom left corner.
2. A set of warehouse receipt forms and additional sheets to it are filled out in Russian, by hand (in a manner that does not allow changes to be made without visible signs of such changes), either on a printing device or on a typewriter. Free lines are crossed out.
3. When accepting goods for storage, the warehouse receipt is filled out by the financially responsible person of the department that ensures the operation of the customs warehouse, on a set of forms “Warehouse receipt”, and, if necessary, additionally on a set of forms “Additional sheet to the warehouse receipt”.
The warehouse receipt is recorded in the Warehouse Log
receipts. The registration number is generated according to the following scheme:

XXXXX/XXXXXXX/XXXXX
------------------,
1 2 3

Where 1 is the first five characters of the code of the customs authority, the owner of the customs warehouse;
- 2 - day, month and last two digits of the year (corresponds to the date of acceptance of goods into the customs warehouse);
- 3 - serial number according to the Warehouse Receipts Log.
The form of the Warehouse Receipts Log is established by the customs authority - the owner of the customs warehouse and is reflected in the procedure for using the customs warehouse.
The warehouse receipt and additional sheet(s) to it are signed by the financially responsible person of the unit ensuring the operation of the customs warehouse, as well as by the person placing the goods for storage at the customs warehouse (his authorized representative).
The warehouse receipt (three copies) is certified with the official seal of the customs authority - the owner of the customs warehouse.
The warehouse receipt and, if necessary, additional sheet(s) to it are drawn up in triplicate, which are distributed as follows:
- - the first copies are transferred for storage to the accounting and financial examination unit of the customs authority;
- - second copies are stored in a customs warehouse;
- - third copies are transferred to the person who placed the goods for storage in the customs warehouse (his authorized representative).
4. When issuing goods from a customs warehouse, the fact of issue is certified on the second and third copies of the warehouse receipt and additional sheets to it by the financially responsible person of the unit ensuring the operation of the customs warehouse, as well as the person to whom the goods are issued from the customs warehouse (his authorized representative).
The second and third copies of the warehouse receipt and additional sheets to it are transferred to the accounting and financial examination unit of the customs authority according to the register.