A waybill is a very important document for official transport. If the owner of the car is an organization, this document confirms the right to drive; if the car is private, but is used for work purposes, it helps to calculate costs. Many services check vouchers: the Federal Tax Service, the State Traffic Safety Inspectorate, and the labor inspectorate. How to fill out this document correctly and avoid possible sanctions for mistakes, taking into account the latest changes in legislation?
The so-called “vouchers” are primary accounting documents that must be maintained by all organizations and individual entrepreneurs operating vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents. The new form used to fill out the 2019 waybill was approved twenty years ago Resolution of the State Statistics Committee of November 28, 1997 No. 78. It is still relevant, although over the years it has been amended many times of various kinds. The last of them was introduced by the Ministry of Transport by order No. 476 dated November 7, 2017. Due to these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill. Thus, individual entrepreneurs must indicate their OGRI, and organizations must indicate their OGRN.
Depending on the type of vehicles and their area of application, different types of waybills must be used. Thus, separate new forms have been developed for:
- passenger cars;
- trucks;
- special transport;
- passenger taxi;
- cargo;
- public and non-public buses.
The procedure for issuing waybills has been established by order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which is valid as amended on November 7, 2017, which entered into force on December 15, 2017. Waybills are taken into account in a special journal. Let’s take a closer look at what changes occurred in waybills in 2019 and how to draw up this document so that the inspectors from the tax authorities and the traffic police, who most often look at this document, do not have any questions.
New waybill form
A vehicle waybill is required when any vehicle leaves for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for maintaining this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability and must contain mandatory details. In 2019, there was more such information - at the end of 2017, officials added the obligation to indicate in the waybill information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.
If a unified form is not suitable for an organization, it can develop its own version, which must take into account all the mandatory details and necessary indicators. The use of the new form must be indicated in the accounting policy of the organization, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 also apply to primary documents of strict reporting Federal Law of December 6, 2011 No. 402-FZ about accounting.
Thus, new waybills for 2019 must contain the following information:
- name and number of the document itself;
- details of the car owner (OGRIP and OGRN);
- date of issue;
- validity;
- information about the vehicle driver;
- data about the vehicle itself;
- information about the vehicle owner;
- data on passing technical inspection before the flight.
The document must be certified by the signature of the dispatcher who issued it and the head of the organization. The seal needs to be affixed only to those organizations that use it in accordance with their Charter. The form is drawn up in one copy and given to the driver. After this, it must be returned to the authorized person against signature; in this case, it is considered closed and goes to the accounting department. From this point on, you need to find out why waybills are needed at all.
Who needs waybills and why?
Waybills, as before, are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver on official transport is stopped by a traffic police inspector to check his documents, this document confirms the validity of the trip, the legality of transporting cargo and passengers and indicates that the vehicle is in good condition and the driver has the right to drive it. If the voucher is not available, you will have to pay an administrative fine according to Article 12.13 of the Code of Administrative Offenses of the Russian Federation.
Procedure for registration and example of filling out a waybill
Dispatchers are responsible for completing this form for vehicles in motor transport organizations, while in other companies it may simply be an employee authorized to release vehicles for travel. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document who is responsible for errors made in it. Sometimes drivers themselves are responsible for issuing waybills, but as a general rule, drivers must fill out only their part of the document - record data on the car’s mileage in accordance with the indicators of the instruments in the car.
You can issue a voucher for one flight or working day, or for a whole month. In addition, the unified form provides the opportunity to extend the validity of this document, since various situations can occur with a vehicle on flights, and driving without a waybill is a violation.
The waybill, the form of which is unified, is divided into several different forms, depending on the type of vehicle. These forms differ in content and requirements for completion. We have collected them in a table so that each organization can navigate and choose the one they need.
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Waybill form |
Who fills it out and how? |
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For passenger cars |
Can be used to process passenger vehicle flights, both in specialized organizations and ordinary companies. Features of filling out this form are given in the letter of Rosstat dated February 3, 2005 No. IU-09-22/257 |
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For trucks |
The form is intended for motor transport companies engaged in cargo transportation. It contains columns for marks by representatives of the customer of the cargo. This can only be issued after the driver has submitted the previous document to the accounting department. The form contains a tear-off coupon on the basis of which the salary is calculated. In form No. 4-p it is mandatory to indicate the numbers of the waybills for the transported cargo. Such waybills should be stored together with transport documents. This form is valid for two flights within one business day. The waybill contains tear-off counterfoils, which are filled out by the owner of the vehicle for each flight. They are needed for further presentation of the invoice to the flight customer. |
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For freight transport with timely wages for drivers. |
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For special vehicles (truck cranes, cement trucks, garbage trucks, fuel tanks, concrete mixers, etc.) |
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For passenger taxi |
The form has a field for recording taximeter readings. The driver receives such a sheet only for his shift, after which he must hand it over to the dispatcher. |
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For buses |
Form for carrying out bus routes on city routes. It contains a column about pre-trip medical monitoring of the driver’s condition. |
If such waybills are suitable for the organization, the forms can be downloaded directly from the links in the table from the relevant resolutions. Each accounting document, in order for it to have legal force, must bear the stamp of the organization that owns or rents the vehicle. In addition, it is necessary to indicate the time of departure from the garage and the exact time of return of the car to its place. It is necessary to take into account other requirements for their design.
In particular, both when the vehicle leaves the garage and after it returns to the garage, the entries in the waybill must be checked for compliance with the indicators of the instruments in the car, such as fuel gauge, odometer, etc. The technical condition of the vehicle must be endorsed by an authorized employee , for example, an organization mechanic. The data on the pre-trip medical examination must be filled out by a medical worker, indicating the date and affixing a personal stamp. The record must indicate that the driver “passed a pre-trip medical examination and was cleared to perform work duties.” If necessary, a note about the medical examination after the flight is also given.
Sometimes a special program is used to fill out vouchers. It allows you to hide unnecessary areas of a document, determine exactly how long the journey took, and also put an exact number on each document. The announcement of the use of the program must be made to all dispatchers so that all vouchers are issued identically. In addition, this will make life easier for drivers, who will be able to take into account every ruble of the cost of fuel spent on the road and display the exact balances. The absence of such a program is not a violation, since new forms are not prohibited from being filled out manually.
Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes the storage of closed waybills for five years. Responsibility for the correct execution of documents rests personally with the head of the organization, as well as with authorized persons who are responsible for the operation of the vehicle. Those of them who sign the form are responsible for the accuracy of the data they certified. If, during an inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, as well as pay fines and penalties assigned by inspectors.
A correctly completed new waybill according to Form No. 3 (for a passenger car) looks like this:
Title page taking into account changes in the order of filling (prepared using the commercial version of ConsultantPlus):
Continuation:
The primary document for recording the operation of passenger vehicles and the basis for calculating wages to the driver is, as a rule, a passenger car waybill. We will provide a sample of filling out a waybill for a passenger car in our consultation.
Form of waybill for a passenger car
The waybill for a passenger car (form No. 3) was approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.
Sample waybill for a passenger car:
At the same time, even if you decide to use a unified form, it will have to be modified. For example, it will be necessary to indicate the date and time of the driver’s pre-trip and post-trip medical examination.
And if the organization provides transport services, the waybill will also have to reflect information about pre-trip inspection of the technical condition of a passenger car (clause 16.1 of the Order of the Ministry of Transport dated September 18, 2008 No. 152, clause 4 of Article 20 of the Federal Law dated December 10, 1995 No. 196- Federal Law). Also, the mandatory information about the owner (possessor) of the vehicle in the waybill includes OGRN/OGRNIP.
How to fill out a passenger car waybill
Let's show an example of filling out a new form of waybill for a passenger car in 2018, taking into account the requirements of clause 3 of Order of the Ministry of Transport dated September 18, 2008 No. 152.
We assume that the car is not used to provide transport services, therefore we do not provide information about pre-trip inspection of the technical condition of the vehicle in the new form of passenger car waybill 2018.
Passenger car waybill is a primary document that reflects the results of transport work in a particular organization. Moreover, this document is necessary for calculating wages for drivers. You will learn how to issue a waybill for a passenger car from the article below.
What is a passenger car waybill
The waybill is a document of strict accountability and is necessary for recording fuel consumption, calculating wages for drivers, calculating depreciation on a car, accounting for vehicle fleet costs, etc. That is, its need is justified by the economic side of the issue. Most of all, it is needed by accounting departments and tax office employees.
The organization must issue waybills for all cars it uses, including rented ones.
When talking about organization in the context of this article, we also mean individual entrepreneurs, since they can also be owners of a vehicle fleet.
The waybill is issued, as a rule, for a shift or for one working day. However, the legislator has provided the option of issuing a document for a month, for example, in the case of a driver’s business trip.
Moreover, if several drivers drive one car, then each one must have his own route sheet.
Based on the above, we conclude that a waybill is needed only for those cars that are used in the interests of the organization and belong to its fleet. If the car belongs to an individual and is used only for personal purposes, then no additional documents need to be completed.
In addition, driving a vehicle without a waybill is prohibited in the following cases:
- When transporting citizens with luggage.
- When transporting goods by bus, tram, trolleybus, car or truck.
Traffic police officers also have the right to request a waybill. For the driver not having a document, Part 2 of Art. 12.13 of the Administrative Code provides for a warning or a fine of 500 rubles.
Despite the fact that the form was approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78, it contains a reservation that organizations are not obliged to use this form - they have the right to develop their own sample and use it to account for fuel consumption.
In addition, Resolution No. 78 does not approve the form of the sheet for individual entrepreneurs; it is recommended only for legal entities. Individual entrepreneurs develop their own form.
However, approved by the organization sample car waybill must contain the required details:
- title and number of the document;
- information about validity periods;
- driver information;
- information about the car;
- information about the owner of the car.
In addition to the mandatory details, developers can include other information in the waybill that takes into account the specifics of operating a passenger car at a particular enterprise.
The Ministry of Finance clarified that the use of an “unauthorized” waybill is possible only for passenger cars, and only if they do not transport cargo or passengers.
Sample waybill for a passenger car
As a sample waybill, we present to your attention the approved Form No. 3.
So, passenger car waybill contains 2 sides of one document - front and back. As a rule, a waybill is produced in a printing house.
The front side includes the following details:
- series, number and date of document execution;
- name of company;
- car make and license plate number;
- information about the driver and his license;
- information about the driver's task;
- information about the technical condition of the vehicle.
Reverse side passenger car waybill consists of a table with 6 columns:
- serial number;
- customer code;
- place of departure/destination;
- departure/return time;
- mileage traveled;
- driver's signature.
How to issue a waybill for a passenger car for a month (sample)?
A waybill must be issued for each vehicle used in the organization. The legislator provided that the document can be filled out for either one day or a month.
The document is filled out by an authorized person. The driver is allowed to access the records only to the extent that concerns him.
The name of the sheet must indicate the type of vehicle, for example a passenger car. Next, the authorized person of the organization puts down a serial number and puts a stamp of the organization.
As a rule, the time of departure and arrival of the car at the park, as well as its mileage, are entered by the same authorized person with his signature.
A few words about the appointment of responsible persons. By order of the head of the organization, a specific employee is charged with the responsibility of managing a vehicle fleet. A special position may be introduced, such as mechanic or garage manager. The title of the position does not matter - the main thing is that the employee’s job description spells out his responsibilities in detail, including inspecting the car before leaving and filling out waybills.
The shelf life of travel documents is 5 years.
The enterprise must keep a log of the movement of waybills. It consists of the following columns:
- document serial number;
- date of its registration;
- Full name and personnel number of the driver;
- car garage number;
- signatures of the driver, authorized person and accountant;
- notes.
All waybills issued by the organization must be recorded in this journal.
Thus, a waybill must be issued for all cars in the fleet of a particular organization. The document is issued for one day (shift) or for a month. If the car is driven by several drivers, then a waybill is issued for each one. Forms are subject to strict reporting, information about them is entered in a special journal.
This is the primary document. It is used to record the operation of passenger vehicles and is the basis for calculating the driver’s salary. Issued by the enterprise dispatcher in one copy. Most often - for one day or shift.
Front side
Reverse side
The maximum period for which it can be filled out is one month (see clause 10 of the Order of the Ministry of Transport “On approval of mandatory details and the procedure for filling out waybills” dated September 18, 2008 No. 152). In this case, the form is filled out in the same way as usual. The only difference is that a sample waybill for a passenger car for a month will contain data on the date the car left for the task and the date of its return.
For whom is it required?
It is necessary to fill out a waybill if:
- according to paragraph 2 of Art. 6 of the Charter of Motor Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ, transportation of people, luggage and various cargoes using urban transport without this document is prohibited. This rule applies to all transport companies engaged in passenger and cargo transportation;
- the company does not provide such services, but uses passenger vehicles in its work; with the help of sheets, the accountant will be able to confirm and write off expenses for fuel and lubricants;
- The driver works on his own car and is compensated for fuel costs.
What form should I use?
As a form, you can use Form 3, approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. It is not mandatory for use. An enterprise can develop its own form and use it in its work.
The waybill for a passenger car (form 3) contains a list of mandatory document details specified in the order of the Ministry of Transport dated September 18, 2008 No. 152. On February 26, 2017, its new edition was adopted (order of the Ministry of Transport of the Russian Federation dated January 18, 2017 No. 17), but the list has not changed and includes the following information.
- time of issue and document number;
- transportation features;
- driver data;
- vehicle information.
Therefore, the new form of passenger car waybill for 2019 must be filled out according to the following rules:
- there is no need to put the stamp and seal of the owner of the vehicle at the top of the document;
- It is mandatory to indicate the date and time of the car’s technical inspection by a mechanic before leaving for the trip. Also, the specialist who inspected the car must indicate his position, full name and personal signature;
- The document must contain a doctor's note about the driver.
Responsibility for the absence of a document
The absence of this document may result in administrative liability for:
- for the driver the fine will be 500 rubles (Part 2 of Article 12.3 of the Code of Administrative Offenses of the Russian Federation);
- the fine for a legal entity will be 100 thousand rubles (part 1 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).
Passenger car waybill: sample
The voucher contains mandatory fields that indicate the main details. So, the details:
- Document's name
- Date of document creation
- Name of the organization that issued the document
- The essence of the economic function
- Assessment of economic and monetary equivalent
- Data of responsible persons
- Signatures of responsible persons
Entries on the front side of the voucher
On the front side of the voucher, personal data of the vehicle, driver and enterprise are indicated. Namely:
- Number. This is a unique number that is available in one copy. This number is developed by the company that owns this vehicle.
- Series. This must be filled out if it is a printed copy.
- Date of validity of the waybill. The voucher is valid for no longer than 1 month. In cases where the waybill is issued for 2-3 days, you must indicate the exact date. For example, 05.11.16-07.11.16.
- Organization. Here you need to indicate the name and location of the company, as well as its telephone/fax number.
- OKPO code. Here the OKPO code is indicated, i.e. enterprise code, which was assigned to it during state registration.
- Car make. The brand of transport is indicated, and if the transport is rented, then you can indicate the number of the vehicle rental agreement.
- State number. If the company has more than 1 vehicle on its balance sheet, then enter the garage number. But you can also enter the vehicle's inventory number.
- Driver details. Full name must be indicated. driver of the vehicle.
- Personnel Number. This number is assigned to each vehicle by the enterprise that owns the vehicle.
- Driver's document number. Well, everything is clear here, you just need to indicate your driver’s license number.
- Class. Indicates driving class.
- Order. Usually the name of the company is included here.
- . It is necessary to indicate the specific address to which the transport should go to perform the work.
- Departure time. The time of transport dispatch is recorded. If a trip for a long period is possible, then the date of departure is written. For example, 11/22/16.
- Dispatcher. In this line the dispatcher writes his full name. and signs.
- Mechanic. The mechanic must inspect the vehicle and if he has no questions regarding the serviceability of the vehicle, then he signs the permit. And, in turn, the driver will sign to confirm that he really accepted the transport in good condition and has no questions.
- Return time. The time frame within which the vehicle must return to the garage is specified.
Next, the dispatcher will write his full name and sign. With this action, he confirms the time the car appeared in the garage. If necessary, the following are noted: downtime, delays, waits, etc. - Driver's signature. The driver puts his signature to confirm that he received a serviceable vehicle.
- Below, in the right corner, detailed information about the fuel is indicated. Namely: brand, amount of fuel. But there is one nuance: if the company has its own gas station, the amount of fuel is indicated, but if there is no gas station, information about the gas station is indicated.
- The volume of fuel before leaving for the line. Indicates the current fuel volume.
- Remaining fuel. Upon return of the vehicle to the garage, the remaining fuel is registered.
- Fuel standard. The fuel rate that is intended for this vehicle is indicated.
- Speedometer data after return. The car's speedometer readings are recorded upon arrival at the garage. After this, the mechanic signs and dates it, confirming that he has recorded and recorded all the data.
- Saving/overconsumption of fuel. A recording is made if appropriate.
- Nurse. The nurse must examine the driver and then indicate on the waybill their full name, signature and date of filling out the document. By this she confirms that she has done a routine inspection of the driver of the vehicle and allows him to work.
- Company seal.
Entries on the back of the passenger car waybill
The waybill for a passenger car must be filled out without corrections!
Filling out a passenger car waybill is not limited to filling out the front part of the form. The notes on the back of the voucher are also important.
- Number. Each transport trip has its own number.
- Client code. To be completed when commercial services are provided.
- Point of departure. The name and address of the enterprise are indicated.
- Arrival point. The address where the vehicle is heading is indicated.
- Departure time. For a one-day trip, the date of departure from the garage is indicated; for a long trip, the exact time of each trip.
- Time of arrival at the destination. Arrived and registered the time.
- Mileage information. It is preferable to provide data for each mileage.
- Signature of the responsible person. The signature of the driver who was driving this vehicle is required.
It should be noted that the arbitrary waybill form applies exclusively to passenger transport, which is not engaged in passenger transportation or cargo transportation. , for mistakes made and for providing incorrect information, is assigned to the head of the organization, as well as to those. staff.
This video will teach you how to correctly fill out a passenger car waybill:
