Inventory postal form. Inventory of attachments in a valuable letter from the Russian Post. Unaccounted OS objects identified

03.02.2024

Inventory is considered a number of events aimed at periodically recalculating and checking property and goods for integrity, safety and availability, as well as establishing their compliance with the data from the financial statements. To carry out these activities, it is necessary to generate appropriate documentation.

The scope of inventory management deals with the balance between replenishment lead time, cost of inventory costs, asset management, inventory forecasting, estimating, inventory review, future inventory price forecasting, physical inventory, available space, quality management, replenishment, product returns, and demand forecasting .

Balancing these competing demands leads to optimal inventory levels, which is a continuous process as the business needs to change and respond.

This order is one of the main documents of any inventory activity. It can be drawn up either in any form or according to forms No.INV-22 and No. INV-23, which were approved by Resolution of the State Statistics Committee of Russia No. 88 of 08.18.98.

How to check

The inventory starts with drawing up an appropriate order from the manager. If a private inspection is carried out, then the document is drawn up taking into account the details specific to it.

The procedure for carrying out this procedure is determined by Recommendations of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995.
The first stage is to determine the members of the commission who have the authority to compare the fact of the existence of fixed assets and accounting data.

Before the start of inventory activities, the accountant provides for study data regarding accounting with a fixed list of the organization’s property, its values, as well as the company’s obligations.

This information is reflected in reports on the movement of inventory items and accounting registers. The data must be checked for accuracy and compared with information from the primary documentation.

Commissions are provided inventory of available valuables, goods, supplies. The presence of this or that property in the company’s activities is checked with what is present in the document.

At the end of the counting procedure, a report is drawn up in which all the results of the inspection are indicated, and all identified discrepancies are reflected in the accounting sheet. The results are discussed at a special meeting of the inventory commission, where it is extremely important to correctly indicate the data from the order about the control measures initiated, the members of the commission, and the discrepancies identified.

If there are no discrepancies, this must also be recorded in the document. The act of monitoring results is .

There are general forms for a specific group of goods, for example, when taking inventory of cash, use No. INV-15, accounting for all intangible assets - No. INV-1a, - No. INV-3, accounting for fixed assets -, filling out these documents is regulated by Resolution of the State Statistics Committee of the Russian Federation No. 88 dated 08/18/1988.

Inventory must be carried out with financially responsible persons, which could be, for example, salespeople or cashiers. It is these employees who must provide receipts stating that all valuable property received has been capitalized, all valuable property released has been written off, and all primary reporting on it has been submitted to the accounting department.

The inventory must bear the signatures of commission members and financially responsible persons. The verification results are invalid if at least one signature is missing. The inventory is sent to archive storage for a period of at least 5 years.

Next, the inventory commission can propose ways to resolve discrepancies (capitalization, surplus), as well as carry out a number of measures that will eliminate the possibility of similar problems in the future.

Carrying out an inspection directly depends on classification sign(extent of coverage, mandatory nature and frequency of implementation).

When full inspections affect all property of the organization, as well as obligations to creditors. It is necessary when liquidating a company, changing status or structure. In case of partial inventory affects only certain groups of property objects, for example, money in the cash register; the procedure should be carried out before the start of the calendar year.

Planned inventory is different from unscheduled the date of the event, which in the second case is not defined, but in the first case it is clearly regulated. An unscheduled inspection can be appointed by the head of the company or government agencies.

Also distinguished test, which is necessary to verify the accuracy of certain information, and a control inventory, which already establishes the fact that the information is unreliable and makes a decision.

It should be remembered that different property objects are not valued equally. After entering the order into the journal, the commission prepares all accounting and technical documentation, checks for the availability of objects in the warehouse, and all removable media with information.

How to make an order

Features when drawing up an order to conduct an inventory:

It is carried out only once every 3 years.
In the event of an emergency, an inspection is carried out immediately on that day or upon its completion.
The procedure should be completed before the old employee is dismissed, usually on the day of transfer of authority.
, theft, damage must be recorded strictly on the day this fact is established.
Change of ownership, reorganization, lease.

An order for inventory monitoring will be required in following cases:

Conducting various types of transactions with real estate - leasing, selling and purchasing, changing the form of ownership, reorganization.
Preparation of financial statements for the year.
Concluding a new agreement on liability and appointing a new responsible person.
Theft, damage to property.
Unforeseen circumstances - fires, floods and other emergencies.
Termination of the organization's activities and subsequent liquidation.

These situations are fundamental for starting the verification procedure, but the legislation of the Russian Federation also provides for special cases.

Required information and sample

The order to conduct an inventory is drawn up in form No. INV-22 and has following structure:

The composition of the commission indicating the positions of all employees participating in the event.
Title of the document (if not an order, then an order or resolution), start and end date of the inspection, number.
Full details (name of the structural unit, if inventory items are located in it, OKPO code).
Reasons for the procedure.
Elements of implementation – intangible assets, operating assets, obligations.
The timing of receipt of materials based on inventory results in the accounting department (matching statements, acts and inventories).

According to the legislation of the Russian Federation, the established verification parameters and grounds must be approved by the head of the company, communicated to the chairman of the commission and all its members, and included in the appropriate journal for recording control over the implementation of orders.

Filling out the document

First you need to fill out general details (name, dates, structural divisions or organization as a whole). The following indicates the general purpose of the inventory exercise.

Next to fill information about the composition of the commission, which can include both company employees and independent auditors. All inspectors must be present at the time of the inventory. If any member of the team becomes ill, appropriate changes must be made.

The start and end dates of the audit are indicated, as well as the time period for which the comparative monitoring data will be included in the accounting department.

In addition to cases of mandatory inspection, organizations can independently determine the events that require monitoring, as well as the time and rules. Each organization regulates this process, enshrining it in its accounting policies.

Owning a large amount of inventory for a long time is usually not beneficial for a business due to costly storage, potential for wear and tear, and refurbishment costs. However, having too little inventory is also not beneficial, as the business risks losing potential sales and potential market share. Forecasts and inventory management strategies can help minimize the costs of the inventory process because items are created or received only as needed.

Inventory of goods in a warehouse in 1C - in this video.

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Inventory of attachment - a document describing the quantitative and cost characteristics of a postal item. In general, this is a form that is filled out by hand or on a computer and inserted into a postal item (letter package, etc.).
The inventory contains a list of items that are included in the shipment, as well as their quantity and cost. The attachment inventory form must be endorsed with a post office stamp before sealing. Russian Post uses the inventory form according to Form 107.
The attachment inventory according to Form 107 is used for the following types of shipments:

a description of the attachments in the valuable letter;
a description of the contents in the parcel;
an inventory of the contents of the parcel;

Below is a description of the procedure for completing the forms for registering investments in Russian Post institutions.
The sender fills out two forms to list the attachment according to the form, which indicate: the name (or full name) and postal address of the addressee, the name, number of items and the amount of their valuation from the sender’s point of view. The indicated cost, on the one hand, affects the amount of compensation you will receive in case of loss of the shipment, on the other hand, it increases the insurance fee for the shipment.
Next, after filling out, the sender puts his signature on each form. If among the items being sent there are items without valuation, then in the “declared value” column opposite them in the line there is a dash on each form. In this case, at the request of the sender, the valuation of the items may not be indicated on the copy of the inventory included in the mailing.
After filling out the attachment inventory forms, the postal worker must perform the following actions:

Compare the entries in both copies of the attachment inventory;
Compare the correspondence of the address and the name of the addressee indicated in the inventory and on the address side of the envelope (address label) of the postal item;
Compare the items being sent with the entries in the inventory;
Check the correspondence of the total amount of investments, from the inventory, with the amount of the declared value of the postal item. The amount of the declared value of the postal item must be identical to the total value of all investments indicated in the inventory;
Put a calendar stamp on both copies of the investment inventory and sign for them;

The first copy of the attachment inventory is placed on top of the attachment in the postal item and packed, the second copy is issued to the sender along with the receipt.
The service of checking the contents of parcels handed over by citizens and postal items with declared value handed over by legal entities may be paid.

Letters must be sent to all supervisory authorities with a list of attachments, evaluating the documents you are sending. These can be reports, statements to regulatory authorities, statements and claims to judicial authorities, etc. And to evaluate these documents, an inventory of attachments in a valuable letter is used.

Today, the inventory of the attachment of Form 107 is relevant. It is used not only to register the postal item of a valuable letter, but also to send a valuable parcel or valuable parcel. In our publication today, we will tell readers about what the F-107 investment inventory is and how it is filled out. And at the bottom of the publication there is a button where you can download a list of attachments in a valuable letter from the Russian Post.

Procedure

When you are going to send a valuable letter with an inventory of the attachments, you must bring the documents being sent to the post office, unsealed in an envelope.

name and postal address of the addressee;
name, number of items and the amount of their assessment, put your signature on each form.

If the list of documents to be sent does not fit into one sheet of the form, it is continued on the next sheet. In this case, each sheet of the inventory is numbered, and their total number is indicated. For example, “Sheet 1 of 2”, “Sheet 2 of 2”.

At the request of the sender, the cost of the assessment may not be indicated on the copy included in the letter (parcel, parcel). It is enough to put the assessment amount in one copy, which remains with the sender. The assessment amount for sending reports (to the Federal Tax Service, Pension Fund) is usually 1 ruble, since the reports do not represent a certain value.

Then you need to give the postal worker:

two copies of the assessment inventory;
items or documents being sent.

The postal worker is obliged to check:

entries in both copies of the inventory;
correspondence of the address and name of the addressee indicated in the inventory and on the address side of the shell (address label) of the registered postal item (RPO);
items sent with entries in the inventory;
compliance of the total value of investments indicated in the inventory with the amount of the declared value of the RPO. The amount of the declared value of the RPO must be equal to the total value of all investments indicated in the inventory;
put a calendar stamp on both copies of the inventory and sign them;
insert the first copy of the inventory on top of the attachment in the RPO and pack it, give the second copy to the sender along with the receipt.

When you receive a postal item with an inventory of the attachment addressed to you, you can open it upon receipt in the presence of a Post Office employee and compare it with the inventory. If you discover that you have not received a letter or parcel in full, the post office employee is obliged to draw up a corresponding report, which will be sent to a higher organization for investigation. The period of the official investigation is 2 months. Then, based on the results of the inspection, you are required to reimburse the cost of the missing items.

Sample of filling out the inventory in a valuable letter f 107

T. Obukhova

expert of the magazine “Power ministries and departments: accounting and taxation”

Before preparing annual reporting forms, government agencies must conduct an inventory of assets and liabilities. This requirement is established by clause 7 of Instruction No. 191n. The procedure for conducting an inventory of property and liabilities is established by the entity in its accounting policy (clause 6 of Instruction No. 157n). Government institutions that are part of the system of law enforcement ministries and departments, for the most part, prescribe in their accounting policies the procedure for conducting inventory, guided by the departmental regulations governing it. In this article, we will not focus on the order in which the inventory is taken, but will talk about the preparation of inventory results and their reflection in budget accounting.

So, the institution is preparing to draw up annual reporting accounting forms. The order (instruction) of the head of the institution approves the period for conducting the inventory, the objects of inspection, the members and the chairman of the inventory group. The inventory is carried out within the time frame established by the order (instruction) of the head of the institution. At the time of drawing up annual reporting accounting forms, it is necessary to:

1) the presence of properly completed inventory records;

2) the presence of a properly executed act on the results of the inventory (f. 0504835);

3) the presence of a statement of discrepancies based on inventory results drawn up in accordance with the requirements of the legislation of the Russian Federation (form 0504092) (if there are discrepancies between actual data and accounting data);

4) availability of minutes of the meeting of the inventory commission;

5) reflection of inventory results in budget accounts and reporting.

For reference

A project is posted on the website of the Ministry of Finance, which makes changes to the Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. After the project acquires the status of a normative act, these guidelines will not be applied by government institutions.

Inventory lists

The forms of inventory lists and the procedure for filling them out are approved by Order of the Ministry of Finance of the Russian Federation No. 52n. When conducting inventories, government agencies most often use the following inventory lists.

Inventory list of balances on cash accounts (f. 0504082). This inventory indicates the name of the division of the Central Bank of the Russian Federation, account number, currency code according to OKV, and the cash balance as of the inventory date. If the institution has an account opened with a credit institution in foreign currency, the exchange rate of the Central Bank of the Russian Federation as of the inventory date is recorded and the account balance as of the inventory date is given in rubles. The inventory list should contain:

– a record of confirmation at the beginning of the inventory of data on the availability of funds with bank statements;

– signatures of all members of the institution’s commission carrying out the inventory.

Inventory list (matching sheet) of strict reporting forms and monetary documents (f. 0504086). In the inventory, by comparing the actual availability of an accounting object with accounting data, discrepancies are identified. It reflects:

– name and code of strict reporting forms;

- unit of measurement;

– information about actual availability (price, quantity);

– signatures of the chairman and members of the commission conducting the inventory;

– a receipt (issued before the start of the inventory) stating that by the start of the inventory, all expenditure and receipt documents for funds were submitted to the accounting department and all funds received under the responsibility of the MOL were capitalized.

Inventory list of non-financial assets (f. 0504087). In the inventory, by comparing the actual availability of an accounting object with accounting data, discrepancies are identified. The inventory list (f. 0504087) is compiled by the institution’s commission for financially responsible persons. It states:

– location of the inventory;

– a receipt (issued before the start of the inventory) stating that by the start of the inventory all documents related to the receipt or expenditure of valuables have been submitted to the accounting department and there are no unaccounted or written off valuables;

– name and code of the accounting object;

- inventory number;

- unit of measurement;

– information about the actual availability of the accounting object (price, quantity);

– information according to accounting data (quantity, amount);

– information on inventory results (for shortages and surpluses – quantity and amount);

Inventory list of cash (f. 0504088). This inventory is compiled by the institution’s commission and reflects:

– information about the availability of funds in the institution’s cash desk actually and according to accounting data (in numbers and in words);

– information on shortages and surpluses identified as a result of the inventory;

– numbers of the latest incoming and outgoing cash orders;

– signatures of the chairman and members of the commission conducting the inventory.

Inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089). This inventory is compiled by the institution’s commission and includes:

– information on accounts receivable (payable);

– name of the debtor (creditor);

– data on the amount of the institution’s debt for payments (overpayments for payments to budgets) (reflected by type of payment in the context of the corresponding budgets of the budget system of the Russian Federation to which the debt is subject to transfer);

– budget accounting account number;

– the total amount of debt according to budget accounting data (including confirmed and not confirmed by debtors (creditors), as well as the amount of debt with an expired statute of limitations);

– signatures of the chairman and members of the commission carrying out the inventory.

Inventory results report (f. 0504835)

After the members of the commission have carried out an inventory of assets and liabilities on the basis of properly completed inventory records, an act on the results of the inventory is drawn up. It reflects what was established based on the inventory results:

– correspondence of budget accounting data and actual data;

– discrepancies between budget accounting data and actual data (shortages or surpluses of non-financial assets, cash, monetary documents, strict reporting forms).

If, during the inventory, deviations were identified between actual indicators and budget accounting data, a statement of discrepancies based on the inventory results is compiled (f. 0504092). This document records identified discrepancies with budget accounting data.

Minutes of the meeting of the inventory commission

Based on the results of the inventory, a meeting of the inventory commission is held, the results of which are documented in minutes. Its form is not established, so it is compiled in any form. The protocol indicates all the data on the inventory performed. In particular, it records the conclusions, decisions and proposals based on the results of the audit of the assets and liabilities of the institution. Drawing up a protocol is not mandatory (except for cases when drawing up a protocol is established by departmental regulations).

Reflection of inventory results

Discrepancies between actual data and budget accounting data identified during the inventory must be reflected in accounting.

Surpluses identified during the inventory. Paragraph 31 of Instruction No. 157n determines that unaccounted-for items of non-financial assets identified during inspections and (or) inventory of assets are accepted for accounting at their current estimated value established for accounting purposes on the date of acceptance for accounting. Unaccounted for items of financial assets (for example, surplus money found in an institution's cash desk) are accepted for accounting at their actual face value.

Accordingly, before drawing up annual reporting forms it is necessary:

– correctly determine the current estimated value of non-financial assets identified during the inventory (surplus);

– correctly reflect in accounting the facts of unaccounted for non-financial and financial assets.

Let us recall that the concept of “current estimated value” is established by clause 25 of Instruction No. 157n. Thus, the current estimated value is understood as the amount of money that can be received as a result of the sale of these assets on the date of their acceptance for accounting. Methods for determining such value are provided for in the same paragraph. It says that the current estimated value for the purpose of accepting an object of non-financial assets for accounting is determined on the basis of the price in effect on the date of acceptance for accounting (capitalization) of property received free of charge for this or a similar type of property. Data on the current price must be confirmed by documents, and if documentary confirmation is not possible, by expert means.

When determining the current estimated value for the purpose of accepting an object of non-financial assets for accounting by the commission for the receipt and disposal of assets created in the institution on an ongoing basis, data on prices for similar material assets received in writing from manufacturing organizations, information on the price level , available from state statistics bodies, as well as in the media and specialized literature, expert opinions (including opinions of experts involved on a voluntary basis to work in the commission on the receipt and disposal of assets) on the value of individual (similar) objects of non-financial assets.

For assets of an institution that have no analogues and are not the subject of sales contracts, for which information on the cost of production is not available, the following should be applied (Letter of the Ministry of Finance of the Russian Federation dated 02/11/2016 No. 02-07-10/7458):

– conditional valuation “one object – 1 rub.”;

– the insured amount determined by the insurance contract, within the limits of which the insurer, upon the occurrence of an insured event, undertakes to pay insurance compensation under the property insurance contract (in the case of collectible, historical and scientific significance of objects accepted for registration).

Unaccounted for items of non-financial assets identified during the inventory, as well as surplus cash and monetary documents, are reflected in the accounting accounts as follows:

Deficiencies identified during the inventory. During the inventory process, shortages of non-financial and financial assets may be identified. When determining the amount of damage caused by shortages and theft, one should proceed from the current replacement cost of material assets on the day the damage was discovered in accordance with the provisions of clause 220 of Instruction No. 157n. Current replacement cost refers to the amount of money that is needed to restore the specified assets.

For the amounts of shortages, thefts, losses from damage, and other damage not recognized by the guilty parties for compensation, materials drawn up in the prescribed manner are transferred for filing a civil claim or initiating a criminal case in the prescribed manner. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or on other grounds in accordance with the legislation of the Russian Federation.

Accounting for debtors' debts for damage and other income in foreign currency is simultaneously carried out in the corresponding foreign currency and the ruble equivalent as of the date of accrual of debt (income recognition).

The shortage of property is reflected in budget accounting on the corresponding analytical accounts of account 0 209 00 000 “Calculations for damage and other income”, and the following entries are made:


The amount of damage caused to the institution by the shortage of non-financial assets has been accrued, including:
- fixed assets
– intangible assets
– material reserves
The amount of damage caused to the institution by the shortage of financial assets in the cash register has been calculated, including:
- Money
– monetary documents and other financial assets
Objects of non-financial assets were written off due to their loss (theft) identified during the inventory, including:
- fixed assets
– intangible assets
– material reserves
Product losses were written off in the amount of natural loss norms
Losses and shortages of material reserves were written off within the established norms of natural loss
Cash documents and other financial assets, the shortage of which was discovered during the inventory, were written off

Write-off of accounts receivable and accounts payable. When conducting an inventory of payments, facts of receivables and payables are often revealed. At the same time, during the inventory, it is important to identify the reasons for the formation of such debt and the possibility of repaying it. Therefore, during the inventory:

– acts of reconciliation of settlements with counterparties are drawn up and settlements with them are verified;

– an analysis is made of the amounts of receivables and (or) payables identified in the institution as of the reporting date;

– the correctness of registration of transactions for writing off debt amounts from accounting accounts and off-balance sheet accounts is checked;

– the institution’s compliance with the accounting methodology when performing transactions to write off debt amounts is checked.

Let us recall that, according to the rules of budget accounting, debts of insolvent debtors and debts for which there are no claims of creditors are subject to write-off from the balance sheet of an institution. Debt is written off from budget accounting accounts if there are facts confirming the impossibility of repaying the debt or the expiration of the statute of limitations.

According to the Ministry of Finance, set out in Letter No. 02-08-10/45171 dated July 14, 2017, if the criteria for classifying them as assets are not met in relation to receivables, in accordance with the decision of the commission to write off this debt from the balance sheet, it is accounted for off-balance sheet account. This decision is made taking into account:

– information identified during the inventory regarding accounts receivable that have signs of being unrealistic for collection;

– documents confirming the presence of risks of impossibility of collecting receivables.

If, based on the results of the inventory, a receivable is identified that is unrealistic for collection, such debt is written off from the accounting accounts using the following entries:

Further accounting of such debt is carried out on off-balance sheet account 04 (clause 339 of Instruction No. 157n). In this account, it is taken into account during the period of possible resumption, in accordance with the legislation of the Russian Federation, of the debt collection procedure, including in the event of a change in the property status of the debtors, or until the receipt of funds by insolvent debtors within the specified period for repayment of the debt, until the execution (termination) of the debt does not otherwise contradict legislation of the Russian Federation in a way.

Also, based on the results of the inventory, accounts payable may be identified that must be written off from budget accounting accounts. The grounds for writing off such debt are:

– expiration of the limitation period (Article 196 of the Civil Code of the Russian Federation);

– termination of an obligation due to the impossibility of its fulfillment (Article 416 of the Civil Code of the Russian Federation);

– termination of the obligation under an act of a state body (Article 417 of the Civil Code of the Russian Federation).

Operations to write off accounts payable that are not claimed by creditors are reflected as follows:

Accounting for amounts of claims not presented by creditors arising from the terms of an agreement, contract, including amounts of accounts payable not confirmed by the results of the inventory by the creditor (hereinafter referred to as the institution’s debt not claimed by creditors), is kept on off-balance sheet account 20 (clause 371 of Instruction No. 157n ). The writing off of debt not claimed by creditors from off-balance sheet accounting is carried out on the basis of a decision of the commission (inventory commission) of the institution in the manner established for budgetary institutions, unless otherwise provided by the budget legislation of the Russian Federation, an act of the institution as part of the formation of accounting policies.

At the end of the article, we note that from next year the Federal standard “Conceptual basis of accounting and reporting of public sector organizations”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n, will begin to be applied. Section VIII of this standard establishes the basic requirements for the inventory of assets and liabilities. From the provisions of this section it follows that the inventory is carried out to ensure the reliability of accounting data and reporting. The inventory of assets and liabilities is carried out on the grounds, in the terms and in the manner provided by the accounting entity as part of the formation of accounting policies, as well as in cases where the inventory is mandatory. Such cases are indicated in clause 81 of this standard.

The results of the inventory are reflected in the accounting and reporting of the period in which it was completed. The results of the inventory carried out before preparing the annual accounting (financial) statements are shown in these statements.

Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application."

The concept of an asset is given in the Federal Standard “Conceptual Framework for Accounting and Reporting of Public Sector Organizations”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n.

Entrepreneurial activity involves submitting reports to the tax authorities. To avoid queues, but submit your declaration or other document on time, you can use the services of the Russian Post. To do this, you need to send tax documents by letter with a list of attachments. Let's talk about the inventory in more detail.

Form for listing the attachment of documents in a valuable letter

This block contains an attachment inventory form with the ability to fill it out individually directly from the file. You can also prepare an inventory of the investment manually; to do this, print the blank form and fill it out with a regular ballpoint pen. An example of such filling is shown in the figure below.

FILES

What is an inventory?

Inventory– this is a list of contents enclosed in the envelope. The inventory is filled out on a special form, Form 107, which was approved by Order of the Federal State Unitary Enterprise “Russian Post” dated May 17, 2012 N 114-p “On approval of the procedure” with the appendix “Procedure for the receipt and delivery of internal registered mail items.”
In general, the inventory is included in

parcels,
parcels,
valuable letters.

We are interested in the last point.

How do we benefit from this type of mail?

When accepting a letter, an employee of the operating room of a branch of the Russian Post will put a stamp with the current date on the inventory form.

Important! The date of acceptance of the valuable letter with the inventory will be equal to the date of submission of the reports.

Thus, even if for some reason you do not have time to submit the report on time and the last day remains, you can send the documents by letter with a list of attachments, thereby avoiding pennies and fines for not submitting tax reports on time.

How to fill out Form 107 correctly?

Attention! The inventory form must be filled out in two copies! One form will be sent in an envelope along with the letter, and the second, with a date stamp, will be handed to the sender.

In form 107 the following lines are filled in:

table attached documents:
- serial number,
- Name,
- amount,
- declared value (in rubles);
Grand total(in pieces) items and declared value;
sender(full name or name of legal entity);
signature sender.

So, sample of filling out the investment inventory will look like this:

If there are unfilled cells, it is allowed to put a dash. And if, on the contrary, there was not enough space to fill out, then you can continue on the second sheet of the form and make notes, for example, “Sheet 1 from N,” “Sheet 2 from N,” etc. The total quantity and amount must be given in total for all documents enclosed in the envelope. Again, this chain of forms must be filled out in duplicate.

Important! Corrections on the form for the description of attachments in a valuable letter are not allowed!

What is declared value?

Since the inventory is needed as a fact of submitting reports, and according to the rules it is included in a valuable letter, our shipment needs to be assessed. Each embedded unit is assessed separately, and the assessment amount is assigned to the entire letter. You don’t have to assign a value, but just put a dash through it.

You should write on the envelope: “With inventory, value XX rubles.”

If suddenly the letter is lost, the post office must return the amount of declared value to the sender or recipient.
For forwarding a letter, the mailroom operator will charge an additional +4% of the declared value.

How to send a letter with an attachment description?

You need to contact the Russian Post office operator with:

unsealed envelope,
documents included in it,
two completed inventory forms,
the amount of money in your wallet for shipping.

The operator will check the entered data in the form with the attachment in the envelope, the correctness of filling out the inventory and the envelope, put a stamp on each sheet of the inventory with the date of acceptance, sign on each and give one copy to the sender along with the payment receipt.

By the way! For example, you can send a tax return in only one copy; your copy remains with you with an inventory form attached to it with the date the letter was sent.

Where can I get inventory forms of Form 107?

Inventory forms are always freely available in every Russian post office. You can take them home with you, and preferably with a reserve, in case you are forced to refill the form due to a mistake.
Form 107 is also available for download on the Russian Post website and on our page.