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

"Handwritten" signatures of authorized personnel; facsimile signatures are generally not permitted.

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

Documents the movement of goods from a warehouse to production, between structural units, or to a buyer.

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