The main purpose of the invoice is to document a sale of goods to a third party. Form, received the abbreviated name of TORG-12, approved by decree No. 132 of Goskomstat of Russia from December 25, 1998 in Accordance with the regulations of the Ministry of Finance, commercial invoice shall be drawn up in two copies, one of which is the provider i.e. seller of goods, and the second the recipient. Based on the form TORG-12 the seller withdraws the delivered goods and the buyer carries out his posting.This primary document has a fixed structure and should contain all necessary details. In the header of the invoice specifies the details of the consignor, consignee, the supplier and the payer: name in accordance with the constituent documents, postal address, and can also be an indication that the organization is a subdivision. Also, be sure to indicate the date and number of the document. Here follows a table that contains information about product name, its quantity and value. Both copies of the form TORG-12 must be certified by the seals of the organizations and signed by the officials responsible for this business transaction.Often debates on which document should be the supplier, shipping product: TORG-12 or waybill (form T-1). The latter, unlike the bill of lading contains a section on transportation, which is transportation, and the cost of this service. In practice, the sellers of the goods when shipped are usually in the form TORG-12, but it is not always correct. It is assumed that in the case of individual payments for service delivery the provider should issue a consignment note. For example, when a third party transport organization or the recipient pays return shipping separate from the cost of the goods. Otherwise, the buyer may be difficulties in the calculation of income tax.