Time of Shipment
The moment of shipment is considered to be:
when shipping goods to a recipient from another city - the date of handover to the transport or communication authority, as indicated on the document confirming the acceptance of the cargo for transportation by the transport organization (waybill, invoice, railway receipt, route sheet, etc.), or the document of the communication authority;
when handing over goods to a buyer's or seller's warehouse - the date of the handover act at the place or the date of the buyer signing documents confirming the receipt of the goods;
when selling self-produced goods in the retail trade - the date of sale
Source: Order of Rosstat dated 15.09.2010 No. 316 (as amended on 29.08.2012) "On Approval of a Statistical Instrument for Organizing Federal Statistical Observation of Enterprise Activities"
Thus, the date of shipment (delivery) of goods (works, services), property rights is recognized as the date of the first in time primary document prepared on their buyer (customer), carrier (communication organization).
At the same time, in cases where the goods are not shipped or transported, but the transfer of ownership over these goods occurs, according to paragraph 3 of Article 167 of the Code, such transfer of ownership for the purposes of applying Chapter 21 of the Code is equated to its shipment. The date of shipment of such goods is recognized as the date of transfer of ownership indicated in the document confirming the transfer of ownership.
Source: of the Federal Tax Service of Russia dated 28.02.2006 No. MM-6-03/202@ "On application of paragraph 1 of Article 167 of the Tax Code of the Russian Federation in the version of the Federal Law No. 119-FZ dated 22.07.2005"
Морфология
Род
Понятие «момент отгрузки» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | Момент отгрузки | Момент отгрузок |
| Д | Момент отгрузке | Момент отгрузкам |
| В | Момент отгрузку | Момент отгрузки |
| Т | Момент отгрузкой | Момент отгрузками |
| П | Момент отгрузке | Момент отгрузках |