The invoice for the internal movement of fixed assets, form OS-2, is filled out in the event of a transfer of property that relates to fixed assets between divisions of the same organization. You can download the OS-2 invoice form, as well as the completed OS-2 sample, at the bottom of the article.

For each fixed asset item moved between departments and structural units within the organization, a separate invoice form OS-2 is drawn up. The person responsible for completing the OS-2 form is the person who transfers the object to another unit. It is necessary to fill out three copies of the invoice OS-2. The first copy with the signature of the receiving party will remain with the financially responsible person who made the transfer. The second copy with the mark of the transferring party is transferred together with the fixed asset to the representative of the receiving party. The third copy with marks from both parties will be transferred to the accounting department, whose employee will enter the necessary information into.

Sample of filling out an invoice for internal movement of fixed assets

Form OS-2 is filled out on both sides. On the front side of the OS-2 form, you must indicate the name of the organization that owns the fixed asset, as well as the names of the structural units between which the transfer occurs.

The invoice is assigned a number and the date of the transaction is indicated.

The table indicates the name of the fixed asset item subject to internal movement. It also indicates the date of its acquisition (issue or construction), the number of objects being moved and their cost.

Below the table is a brief description of the condition of the transferred fixed asset.

The completed invoice form OS-2 is signed by representatives of the delivering and receiving parties. Representatives of each party indicate their position, full name, signature, personnel number, and date.

The accountant, having made a mark on the inventory card, puts his signature at the bottom of the OS-2 form.

If the object is subject to write-off, then you must fill out the write-off act: form OS-4 -, form OS-4a for vehicles -.

Acceptance of new objects for accounting is carried out on the basis

Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7) approved new unified forms of primary accounting documentation for accounting of fixed assets.

At the same time, the unified forms of primary accounting documentation for accounting for fixed assets (No. OS-1, No. OS-3, No. OS-4, No. OS-4a, No. OS-6, No. OS-14, No. OS-15, No. OS-16), approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71 a (hereinafter referred to as Resolution No. 71 a).

The new forms apply to legal entities of all forms of ownership operating on the territory of the Russian Federation (with the exception of credit organizations and budgetary institutions).

The new forms include indicators necessary for organizing the accounting of fixed assets in accordance with the requirements of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 2bn.

Unlike the forms approved by Resolution No. 71a, the new forms do not have columns for indicating the correspondence of accounting accounts.

Let's consider the procedure for documenting operations on the movement of fixed assets, provided for by Resolution No. 7.

Receipt and disposal of fixed assets

To record the inclusion of objects in fixed assets and their disposal in accounting, the Certificate of Acceptance and Transfer of an Object of Fixed Assets is used. Unlike Resolution 71a, which provides for the execution of an act of one form, regardless of the type of fixed assets, Resolution No. 7 provides for three types of this act:

• form No. OS-1 - for fixed assets (except for buildings and structures);
• form No. OS-1a - for buildings and structures;
• Form No. OS-1b - for groups of fixed assets (except for buildings and structures).

The form of the Certificate of acceptance and transfer of fixed assets is fundamentally different from the form of the Certificate (invoice) of acceptance and transfer of fixed assets. The new act consists of three sections, the first of which is filled out on the basis of the data of the transferring party, which is of an informational nature for objects of fixed assets that were in operation (date of commissioning, actual service life, useful life, amount of accrued depreciation, residual value). If an item of fixed assets is purchased through a retail chain, this section is not completed. The second section is filled out by the recipient organization in only one (its own) copy. It reflects the following information: the initial cost of the object on the date of acceptance for accounting, useful life, method of calculating depreciation, depreciation rate. The third section provides a brief individual description of the object.

The Act provides a section to reflect information about participants in shared ownership, indicating their share in the right of common ownership (for objects owned by two or more organizations), as well as information about the name of foreign currency, its amount at the rate of the Central Bank of Russia on the selected date - for the case of acquisition of fixed assets, the cost of which is expressed in foreign currency (conventional monetary units).

In addition, the Act contains details to reflect information about the state registration of rights to real estate.

Transfer of fixed assets within the organization

To register and record the movement of fixed assets within an organization from one structural unit (workshop, department, site, etc.) to another, the Invoice for the internal movement of fixed assets (form No. OS-2) is used. Previously, the Certificate (invoice) of acceptance and transfer of fixed assets was used for these purposes, i.e. the same document as for recording the receipt and disposal of fixed assets.

The invoice is issued by the transferring party (delivery) in triplicate, signed by the responsible persons of the structural divisions of the recipient and the deliveryr. The first copy is transferred to the accounting department, the second copy remains with the person responsible for the safety of the fixed asset object, the third copy is transferred to the recipient.

Availability and movement of fixed assets

To record the presence and movement of fixed assets, as well as to record their movement within the organization, inventory cards and inventory books are used, which are filled out on the basis of acts of acceptance and transfer of fixed assets and accompanying documents (technical passports of manufacturers, etc.).

Inventory cards (books) are kept in the accounting department in one copy:

• for each object - according to form No. OS-6 “Inventory card for recording a fixed asset object”;
• for a group of objects - according to form No. OS-6a “Inventory card for group accounting of fixed assets”;
• for fixed assets of small enterprises - according to form No. OS-6b “Inventory book of accounting for fixed assets”.

The inventory card, based on the relevant documents, reflects: acceptance, movement of fixed assets within the organization, including reconstruction, modernization, overhaul, as well as their disposal or write-off.

The information reflected in the Inventory Card is grouped into sections:

1. Information about the fixed asset item as of the date of transfer (date of issue, service life, amount of accrued depreciation, residual value).

2. Information about the fixed asset item as of the date of acceptance for accounting (initial cost, useful life).

3. Revaluation (date, conversion factor, replacement cost).

4. Information on acceptance, internal movements, disposal (write-off) of fixed assets.

5. Changes in the initial cost of a fixed asset item (reconstruction, completion, additional equipment, partial liquidation, modernization).

6. Repair costs.

7. Brief individual description of the fixed asset item.

Repair of fixed assets

To register and record the acceptance and delivery of fixed assets from repair, reconstruction, modernization, the Act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets (form No. OS-3) is used. The act consists of two sections:

1. Information on the condition of fixed assets at the time of transfer for repair, reconstruction, modernization (inventory number of the object, replacement (residual) value, actual service life).

2. Information on the costs associated with the repair, reconstruction, modernization of fixed assets (dismantling costs, cost of the volume of work performed - under the contract (order) and actual).

The act is signed by members of the acceptance committee or a person authorized to accept objects, as well as a representative of the organization (structural unit) that carried out the repair, reconstruction, and modernization.

If repairs, reconstruction, or modernization are carried out by a third-party organization, the act is drawn up in two copies. The first copy remains with the organization, the second is transferred to the organization that carried out the repair, reconstruction, or modernization.

Write-off of fixed assets

To write off fixed assets that have become unusable, the following are used:

• Act on the write-off of fixed assets (except for vehicles) - in form No. OS-4;
• Act on write-off of motor vehicles - in form No. OS-4a;
• Act on the write-off of groups of fixed assets (except for vehicles) - according to form No. OS-4b.

The acts are drawn up in two copies, signed by members of the commission appointed by the head of the organization, and approved by the head or his authorized person.

The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the objects, and is the basis for the delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off.

If a vehicle is written off, a document confirming its deregistration with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia (State Traffic Inspectorate) is also sent to the accounting department along with the report.

Equipment accounting

As in Resolution No. 71a, Resolution No. 7 provides for three forms of primary accounting documentation for registration and accounting of equipment:

• Certificate of acceptance (receipt) of equipment (form No. OS-14) - for registration and accounting of equipment received at the warehouse for the purpose of subsequent use as an object of fixed assets;
• Certificate of acceptance and transfer of equipment for installation (form No. OS-15) - to formalize the transfer of equipment for installation;
• Report on identified equipment defects (Form No. OS-16) - is drawn up for equipment defects identified during installation, adjustment or testing, as well as based on inspection results.

The inclusion of installed and ready-to-use equipment into the organization’s fixed assets is formalized in the prescribed manner using forms No. OS-1 or No. OS-16.

When using unified forms, it should be borne in mind that in accordance with the Procedure for the use of unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20, in the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia, the organization, if necessary, can enter additional details . At the same time, all details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia remain unchanged (including code, form number, document name). Removing individual details from unified forms is not allowed.

Changes made must be documented in the relevant organizational and administrative document of the organization.

According to the specified Procedure, the formats of the forms specified in the album of unified forms of primary accounting documentation are recommended and may be changed. When producing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and adding lines (including free ones) and loose sheets for the convenience of placing and processing the necessary information.

K.I. Kovalev

Magazine “Modern Accounting”№ 9, 2003

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In the process of moving property, which is part of fixed assets, between divisions of one company, an invoice is issued in the OS-2 form. For each transferred property, the form must be filled out separately. The employee who is a direct participant in the process of transferring the object is responsible for issuing the invoice.

The document must be completed in triplicate. The first remains with the materially responsible person (MRP) carrying out the transfer. This copy must be signed by the entity accepting the property.

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The receiving party retains a second copy of the invoice with the signature of the transmitter. The third copy must contain the signature of both parties and is transferred to the accounting department by the employee who enters the necessary data for the OS-6 inventory card.

Main details of the procedure

Purpose and standards of the document

The invoice for the internal movement of objects confirms the fact of the transfer of property, which allows for the write-off and receipt of valuables. The basis is the content in the document of complete information about the participants in the fact of transfer and the parameters of the object.

The essential details that any invoice contains include:

• a list of all parties participating in the procedure;
• type of transferred object and its characteristics;
• quantity and price of transferred property;
• signatures and list of all responsible persons;
• related documentation.

Depending on the type of operation being carried out, it is possible to enter additional details without changing or excluding the required ones. It is allowed to use unified forms of documents that were approved by Decree of the State Statistics Committee No. 132 or independently developed templates with the preservation of mandatory information

Federal Law No. 402 defines the mandatory details that must be present in the primary document. In case of non-compliance with this norm, the document will be refused acceptance for registration.

Methodological recommendations adopted by Roskomtorg Letter No. 1-794/32-5 dated July 10, 1996 confirm the need to document the movement of property with shipping documentation. The invoice is drawn up by the financially responsible person during the transfer process.

Shape characteristics

Depending on the property being transferred, unified forms such as TORG-13 and OS-2 can be used. TORG-13 is applied in case of transfer of goods or materials to a company. OS-2 is used when the movement of fixed assets is required. Unlike OS-2, the TORG-13 invoice requires only two copies and does not need to be filled out in a strict form.

The document is valid if transferred by any MOL or department. The form is a guarantor of the movement of goods to another entity. Most often, such a document is completed before or during the transfer.

Invoice form for internal movement of objects:

Sample filling

The invoice for the internal movement of objects OS-2 is drawn up in triplicate. The first goes to the entity performing the registration of the movement, the second goes to the recipient, and the third goes to the accounting department. The header located on the front side of the document is filled with information, including the name of the company, the deliverer and the receiver, OKUD codes and, the date when the filling took place and the serial number are also entered.

In the main part of the OS-2 act there is a table containing the following points:

• OS number;
• name of the property;
• transfer date;
• inventory number;
• number of transferred objects;
• price of one unit;
• total cost.

Below the table there are lines where technical information about the condition of the transferred property is recorded. Afterwards, the signatures of the parties, their transcript, the position of each of the MOLs, the report card number and date are located. Form OS-2 must be signed by the chief accountant.

Tips for maintaining an invoice for internal movement of objects

A transfer within an organization is not a sale because there is no transfer of ownership. Both independent development and approval of the document and the use of a unified form are allowed.

In the case where the division is not allocated to a separate balance sheet, the use of the OS-2 form is allowed. Otherwise, this form will not be enough, so it is better to develop and approve your own form.

Information about the fact of moving objects must be included in the OS-6 inventory jacket of the transferred OS (if a unified form is used).

If the OP is allocated to a separate balance sheet, together with the invoice, the recipient must receive the following documents:

• in accordance with the OS-1 form, issued at the time of admission;
• a complete set of technical documentation.

Reflection of the fact of transfer of an object in accounting is carried out depending on the allocation of the EP to a separate balance sheet. If the division is allocated to a separate balance sheet, then the movement is reflected using the “intra-business settlements” account (sub-account “Settlements for allocated property”).

In cases where a division is not allocated to a separate balance sheet, analytical accounting is maintained using the “Fixed Assets” account. If such analytics are not carried out, then it is permissible not to enter the movement into accounting.

Expenses that arose in the process of moving property in accounting are classified as production costs of the department. To calculate income tax, expenses that were associated with the movement of property are usually classified as other expenses and confirmed by a certificate of work performed.

If the moving work was carried out in-house, then an accounting certificate is drawn up with invoices attached for the materials used, payroll statements, waybills, etc. Input VAT on work that was performed by third-party companies must be deducted based on the invoice - textures.

Sample of filling out an invoice for internal movement of objects:

Reflection of actions on paper

How to take into account the movement of an object depends on whether the separate unit has a separate balance sheet.

In the case where the division is on the general balance sheet, the following transactions must be made: D01, subaccount OP-2 - K01, subaccount OP-1 - fixed assets are moved from the transferring division to the receiving one. Then, they move: D02, subaccount OP-1 – K02, subaccount OP-2.

In the case where the division is on a separate one, the following transactions should be made: D79, subaccount 1 - K01 - the initial cost of the moved object is written off. Afterwards, the accumulated depreciation savings are transferred: D02 - K79, subaccount 1.

The second division receives fixed assets from the transferor: D01 - K79, subaccount 1, as well as accumulated depreciation: D79, subaccount 1 - K02. In this case, the initial cost of the object does not change. For this reason, depreciation on the received property of the unit that receives the object is calculated in accordance with the previous procedure.

Registration procedure

Form TORG-13 is filled out as follows. The header must include information about the company within which the move is being made. In addition, it is necessary to indicate the date when the invoice was drawn up and its number. Next, a table is filled in, the upper part of which is intended for information about the entity transferring the property and the recipient.

The table contains the following data on the transferred goods:

• number of objects;
• units of measurement;
• accounting value (established independently by the organization);
• the total value of the transferred property.

You can find a form and sample for filling out this document on the Internet. Upon completion of filling out, it is necessary to sign the parties.

Form OS-2 is filled out on both sides. The front side contains information about the legal entity with the full name of the divisions between which the object is transferred. The document also indicates the date of transmission and the serial number of the form. Afterwards, the table indicates the list of transferred property, date of manufacture or release, inventory number, number of transferred objects and their cost.

Examples of non-financial assignments

An invoice for the internal movement of an object constituting non-financial assets is used when registering and accounting for the movement between structural divisions of an institution of such objects as fixed assets, intangible assets, finished products produced by the enterprise.

Previously, a form was used that related only to fixed assets, but the instructions prescribed it for intangible assets and legal acts. Now even from the name it follows that the invoice is intended for all types of non-fiscal assets, despite the fact that the header only talks about fixed assets.

The composition of the indicators has undergone almost no changes: only details have been added that are associated with an increase in the scope of use of the form. “Base (type of document, date and number)” was added to the header. The table has been updated with units of measurement, which is directly related to the change in the purpose of the form.

Instructions for adding

To add an invoice for internal movement of property, you need to enter the context menu and click on add. The document parameters are indicated in the window that appears. The document type must be selected only when entering the first invoice into the system. In the future, this parameter will be selected automatically.

Data for automatically entering information into the “Organization” field is taken from the last invoice entered into the system for movement within the enterprise. The program will automatically assign a document number based on a unique sequence for a specific enterprise. The date of the document is set automatically.

The structural unit, as well as the Mol field, can be filled in automatically after entering the inventory property.

If the base document is not registered by the system, its details can be saved. To do this, fill in the required fields, after which you need to press the create button. This button is located next to the input fields.

If the base document is registered by the system, then the fields type, type, number and date of the document can be filled with information necessary for searching and further selection from the list of the base document. If there is only one document in the list that appears, it will be filled in automatically. The “Note” is filled with additional information.

After the basic parameters of the document have been filled in, detailed information about the object being moved is required. To do this, you need to open the “Invoice Specification” tab. Information can be added either as a list or individually.

To enter information about one of the objects, you need to select “Add” in the context menu. Next, the OS object is selected. After all fields have been filled in, you need to click “OK”. You can close without saving changes by pressing the “Cancel” button.

To add a list of positions, select the add list item in the specification menu. You can select more than one position in the window that appears by holding down the ctrl button on the keyboard. After all fields have been filled in, click “OK”.

Once the invoice has been registered, it can be sent for printing. To do this, select the required print item in the application menu. After printing, the document is sent to the financially responsible persons for signature.

Afterwards the invoice is processed in accounting. To do this, select “Workout” in the application menu, then “Work out”. After indicating the actual date of property movement in the window that appears, you need to press the “OK” button.

Upon completion of the work, the corresponding entries are generated and entered into the inventory file.

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Analytical accounting of fixed assets (fixed assets) is maintained on account 01 “Fixed Assets” for individual inventory fixed assets. At the same time, the Chart of Accounts and the Instructions for its application stipulate that the construction of analytical accounting of fixed assets should provide information on the availability and movement of fixed assets necessary for the preparation of financial statements. We are talking, in particular, about data on the locations of fixed assets (Order of the Ministry of Finance dated October 31, 2000 No. 94n). And if the location of an OS object changes, what primary document can be used to confirm such a move?

Invoice for movement OS-2

Of course, it is not at all necessary to use this particular form to document and record the movement of fixed assets (Information of the Ministry of Finance No. PZ-10/2012). An organization can develop another form of the primary report, ensuring that it contains the following mandatory details (Part 2, Article 9 of Federal Law No. 402-FZ dated December 6, 2011):

• name of the primary document;
• date of its preparation;
• name of the organization that compiled the document;
• content of the fact of economic life;
• the value of natural and (or) monetary measurement of a fact of economic life (indicating units of measurement);
• the names of the positions of the persons who completed the transaction, operation and those responsible for its execution, or the names of the positions of the persons responsible for the execution of the accomplished event;
• signatures of the above persons, their surnames and initials or other details necessary to identify such persons.

Whatever form the organization chooses to formalize the internal movement of OS objects, it needs to secure the primary document used in its own document.

If an organization decides to use the unified form No. OS-2, it can use the brief instructions for filling it out, which are given in Resolution of the State Statistics Committee dated January 21, 2003 No. 7, which approved it.

Thus, it is indicated that form No. OS-2 is issued by the transferring party (delivery) in 3 copies. Then the invoice is signed by the responsible persons of the structural divisions of the recipient and the deliverer. Copies of the signed invoice are distributed as follows: the first copy is handed over to the accounting department, the second remains with the person who is responsible for the safety of the deliverer’s OS objects, and the third copy, together with the OS object, is transferred to the recipient.

Information that an object has been moved is entered, for example, into an inventory card for recording a fixed asset object in Form No. OS-6 or into another similar primary accounting document in which the organization keeps records of the presence and movement of fixed assets within the organization.

At enterprises that have separate divisions, situations often arise when it is necessary to move property between these divisions. Even more often at enterprises there is a change of financially responsible persons. Consequently, the transfer of assets belonging to the previous financially responsible employee to the new employee is inevitable. Any business action must be documented. In order to record the movement of fixed assets within the company and subsequently reflect this operation in accounting, an invoice for the internal movement of fixed assets is used.

For this invoice, there is a unified form - No. OS-2, approved by Resolution of the State Statistics Committee of the Russian Federation No. 7 of January 21, 2003. In 2013, the Federal Law “On Accounting” No. 402-FZ was adopted. With the entry into force of this law, the use of unified forms became optional. The accounting department of an enterprise can itself prepare a document recording the fact of the movement of property. The optimal basis for this document is the unified form OS-2. A fundamental requirement for the prepared form: it must include all the details listed in Federal Law No. 402-FZ.

When is the OS-2 consignment note used?

Let's consider when you need to use an invoice for the internal movement of fixed assets.

• Firstly, as mentioned above, when moving property between departments, i.e. within the enterprise;
• Secondly, when changing the financially responsible person;
• Thirdly, when transferring property for repair, modification, reconstruction or modernization to a specialized department of the organization.

Rules for drawing up the OS-2 form

• The financially responsible person of the department in which the donated property is stored is responsible for drawing up the invoice;
• Three copies of the invoice are issued: the first is for the employee of the transferring party responsible for the safety of the property, the second is issued to the responsible employee of the receiving party, the third is submitted to the accounting service for timely recording of the fact of the business transaction;
• In all three copies of the invoice, the signatures of the persons of both parties involved in the movement (deliver and recipient) are affixed;
• An invoice must be prepared for each fact of internal movement of fixed assets.

An invoice in the OS-2 form is used only for internal transfer of values, i.e. within the organization.

How to fill out the OS-2 invoice

If you are using the OS-2 form, keep in mind that changes cannot be made to the unified forms, and all required fields must be filled out. The invoice OS-2 is double-sided. The name of the company is written in the header on the front side. The line “deliver” indicates the division of the enterprise on whose balance sheet the transferred property is stored. In the “recipient” line, the division that receives the property on its balance sheet is registered. In addition, you must fill out the form code according to OKUD (0306032) and the organization code according to OKPO. Mandatory details are the number and date of the document.

The invoice in form OS-2 consists of 7 columns:

1. Number in order. When several different valuables are moved at the same time, data about them is written down line by line in order, one below the other;
2. Name of the fixed asset item. The name of the property is written down according to the entry in the inventory card;
3. Date of acquisition (year of manufacture, construction) of the fixed asset;
4. Inventory number of the fixed asset item;
5. Quantity. The quantity of property to be rented is specified;
6. Unit cost. The price of one unit of fixed assets is written down in rubles;
7. The cost of everything. The total value of assets is recorded in rubles.

Be sure to cross out empty lines!

Using the “note” line on the back of the form, it is necessary to characterize the moving objects of fixed assets (appearance, equipment configuration, its actual wear and tear, etc.).

The financially responsible employee of the giving party signs in the “Passed” field, and the financially responsible employee of the acquiring party signs in the “Accepted” field. The positions and personnel numbers of the signing employees must be written down in accordance with the staffing table.

As you know, the main accounting register for fixed assets is the inventory card. All information about the fixed asset object is entered there. Data on internal movements are noted on the basis of the invoice for the internal movement of fixed assets.

The inventory card must include:

• Date;
• Number of the invoice according to which the mark was made.

In turn, a note is placed on the invoice that all the necessary entries in the card have been completed.

The movement of fixed assets within a company is an essential fact of economic activity, which is subject to mandatory documentary recording. The use of an invoice in the OS-2 form significantly simplifies the accounting of the movement of enterprise assets. In addition, the safety of property is ensured.