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Typically prepared in two copies : one for the seller/issuer and one for the recipient.

Unit price and total value (including currency specifications if not in base currency).

Enterprises can use the TORG-14 template or develop their own, provided it contains all mandatory primary document fields.

Many businesses now generate these via ERP systems like 1S (1C), which allows for printing standard "By Warehouse" expenditure invoices directly from sales records.

A (Expenditure Invoice) is a primary accounting document used to record the release or transfer of inventory items (goods, materials, or products) from a warehouse or seller . As of 2026, while there is no single mandatory universal form, businesses commonly use the unified TORG-14 form or adapted internal templates. Core Purpose and Usage