A waybill (TTN) is a primary accounting document that accompanies cargo during road transportation and confirms the transfer of goods from the sender to the recipient through the carrier. Without this document, no legal road freight transportation in Ukraine is considered properly executed. Below – specifically about how this works in practice, what the document must contain, and which mistakes prove the most costly.
What Is a Waybill Used For
The TTN simultaneously performs three functions:
Agreement between the sender and the carrier. By signing the TTN, the driver confirms: the cargo has been accepted in proper condition, the delivery obligation – has been assumed.
Primary accounting document. The sender writes off the goods from the warehouse, the recipient registers them – both operations are based on the TTN.
Evidentiary document. In disputes over quantity, quality, or condition of cargo, the TTN is the first document all parties refer to.
In practical terms, the TTN is required for:
- confirming the legality of transportation during road inspections;
- providing grounds for settlements between supplier and buyer;
- invoicing for transport services;
- handling claims related to cargo loss or damage.
When Is a TTN Issued
The TTN is prepared before the transportation begins – that is, before loading. The document is mandatory in the following cases:
- transportation of goods between supplier and buyer with carrier involvement;
- movement of cargo between company warehouses or branches using hired transport;
- delivery of goods within one region or between different regions of Ukraine;
- transportation of goods subject to quantitative and qualitative accounting.
If a company transports its own goods between its own facilities using its own transport – the question of whether a TTN is mandatory is resolved depending on the specific business operation and accounting requirements.
Who Fills Out the Waybill
The responsibility for preparing the TTN rests with the cargo sender. It is the sender who initiates the transportation and is obligated to prepare the document before loading.
In practice, the carrier or freight forwarding company may handle the preparation – especially if the sender lacks the relevant software or experience. All three parties sign the TTN: the sender at loading, the driver upon accepting the cargo, the recipient at unloading.
If a freight forwarder is involved in the transportation – they may take on the function of preparing transport documentation. Daleth Group provides complete documentary support for freight transportation: from issuing TTNs to preparing customs declarations.
What Information Does the TTN Contain
The TTN consists of two parts – the goods section and the transport section.
Goods Section
- full name of the sender and recipient (company name, tax ID code, address);
- name, quantity, unit of measurement and price of the goods;
- total value of the cargo;
- gross/net weight, number of packages and type of packaging;
- sender’s signature and stamp.
Transport Section
- carrier’s details (company name or individual entrepreneur’s full name);
- vehicle data: make, licence plate number, trailer number (if applicable);
- driver’s full name and licence number;
- route – point of departure and point of destination;
- date and time of loading and unloading;
- signatures of the driver and recipient upon delivery of the cargo.
The standard TTN is issued in three copies: the first – for the sender, the second – for the recipient, the third – for the carrier.
Main Types of Waybills
Standard Form No. 1-TN – the standard TTN for transporting ordinary goods by road. Used for most business operations.
Specialised forms – for transporting hazardous goods (ADR), liquid materials, construction cargo (gravel, sand, concrete), perishable goods, or animals. They contain additional fields specific to the relevant cargo type.
CMR consignment note – the international equivalent of the TTN for road freight transportation between countries that have signed the CMR Convention. Daleth Group uses CMR when organising international freight transportation and cargo transportation from Kazakhstan.
How to Fill Out a TTN Correctly
Several mandatory requirements:
- the document must be filled out legibly, without corrections or erasures (if a correction is unavoidable – it must be certified with a signature and date);
- all monetary values – in hryvnias;
- the name of the goods must match the name in the invoice and proforma;
- weight is indicated as gross (with packaging) and net (without packaging);
- signatures of all three parties are mandatory – without the signature of even one party, the document has no legal force;
- stamps for legal entities are desirable, although since 2017 they are no longer mandatory.
Before sending – verify the TTN data against the invoice, specification, and supply agreement. Any discrepancy may become grounds for cargo delays or refusal to accept goods at the warehouse.
Electronic TTN: What You Need to Know
Since 2019, Ukraine has introduced the electronic TTN system (e-TTN). It carries the same legal force as the paper version, provided it is signed with a qualified electronic signature (QES) by all parties.
Advantages of e-TTN: fast preparation without printing or physical signatures, convenient storage in a digital archive, automatic data transfer to accounting systems, reduced risk of document loss.
To work with e-TTN, a QES from an accredited certification centre and connection to the relevant electronic document management platform are required. Most major logistics companies and transport operators in Ukraine have already switched or are switching to the electronic format.
How a TTN Differs From a Delivery Note
Two different documents that are often confused.
A delivery note – confirms the fact of sale or transfer of goods from seller to buyer. Records the commercial transaction and serves as the basis for inventory accounting.
A TTN – confirms the physical movement of cargo by road. Records the transport operation and serves as the basis for settlements with the carrier.
Simply put: the delivery note answers the question “what was sold and to whom”, the TTN – “how and by whom it was delivered”. For self-pickup, when the buyer collects goods using their own transport, a TTN may not be required – a delivery note is sufficient.
Common Errors When Preparing a TTN
| Error | Consequences | How to Avoid |
| Discrepancy in goods name between TTN, invoice, and contract | Delays during acceptance, problems during inspections | Cross-check data before sending |
| Incorrect weight or number of packages | Claims during unloading | Weigh and count before completing the document |
| Missing recipient’s signature | Delivery cannot be confirmed | Verify signature is obtained at unloading |
| Incorrect route indicated | Critical for inter-regional shipments and inspections | Check the route before printing the document |
| Missing driver or vehicle data | Document may be declared invalid | Fill in all fields in the transport section |
| Corrections without certification | Document becomes legally questionable | Certify any correction with a signature and date |
Liability for Missing or Incorrectly Prepared TTN
There is no direct prohibition on travelling without a TTN – but the practical consequences are significant:
- during a roadside inspection, the absence of a TTN gives grounds for detaining the vehicle and verifying the legality of the cargo;
- without a TTN, it is impossible to lawfully write off goods from the sender’s warehouse and register them with the recipient – accounting and tax issues are guaranteed;
- in the event of cargo damage or loss, proving the fact of transfer to the carrier and the extent of claims without a TTN will be extremely difficult.
Liability may take the form of fines for violating transportation rules, refusal to compensate losses, and additional tax assessments for operations without primary documents.
How the TTN Is Used in Logistics and Accounting
In the logistics process, the TTN is a cargo tracking tool. The dispatcher monitors the transportation status through the TTN: date and time of loading, route, driver’s contact details. For any delivery query, the TTN is the first document for all chain participants.
In accounting, the TTN serves as the basis for entries: the sender writes off goods from account 28 (goods) or 26 (finished products), the carrier records revenue for the service, the recipient registers the goods at the warehouse. Without this document, none of these operations has confirmation – a violation of accounting requirements.
For companies working with international transportation, paper document flow is supplemented by electronic formats and integrated with customs systems, which speeds up border crossings and reduces administrative time.
Conclusion
The TTN is a document without which road freight transportation cannot be considered legally formalised. It protects the interests of all three parties, serves as the basis for accounting entries, and is a control tool during inspections. Proper execution is not a formality – it is a prerequisite for legal and transparent logistics.
Daleth Group provides complete documentary support for freight transportation: from preparing transport documentation to organising customs clearance. If you need a consultation on document preparation or freight organisation – contact our specialists.
FAQ
What is a TTN in simple terms?
A document confirming that a specific quantity of goods has been transferred to a carrier for delivery from sender to recipient. It simultaneously serves as a transport agreement and a primary accounting document.
What is a waybill used for?
To confirm the legality of transportation, write off goods from the sender’s warehouse, register them with the recipient, and settle payments with the carrier.
Who is responsible for preparing the TTN?
The responsibility for preparation lies with the sender. In practice, the carrier or logistics operator may handle this.
When should a waybill be prepared?
Before the transportation begins – prior to loading the vehicle.
What information must be included in a TTN?
Details of the sender and recipient, cargo description (name, quantity, weight), carrier and driver data, route, and signatures of all three parties.
Can cargo be transported without a TTN?
There is no direct prohibition, but the absence of a TTN leads to accounting problems, complicates roadside inspections, and leaves parties without documentary confirmation in the event of disputes.