Who is responsible for filling out travel forms? Rules for registration and maintenance of waybills. Mandatory details of the car waybill

Confirmation of the write-off of fuel and lubricants as cost for production purposes is waybill. The waybill must indicate the speedometer readings and fuel consumption indicators, and also indicate the route, confirming the production nature of transportation costs.

Waybills are primary documents, the unified forms of which are approved by Resolution of the State Statistics Committee of November 28, 1997 N 78. Depending on the type of vehicle, they are used different kinds waybills: for cars, for special cars, for passenger taxis, for trucks, for buses, for non-public buses. To control the movement of documents issued to drivers and the submission of processed waybills to the accounting department, a specialized accounting journal in Form No. 8 is used.
The procedure for issuing waybills is established by the Instructions on the procedure for payment for the transportation of goods by car, approved by the Ministry of Finance and the Ministry of Autotrans of November 30, 1983 N 156/30/354/7/10/998/.
However, the Ministry of Finance of Russia in Letter dated September 20, 2005 N 03-03-04/1/214 explained that the forms approved by Goskomstat Resolution N 78 are mandatory only for motor transport organizations.
Thus, other organizations can develop their own form of waybill, which must reflect all the details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, namely:
- Title of the document;
- date of preparation of the document;
- name of the organization on behalf of which the document was drawn up;
- content of a business transaction;
- measuring business transactions in physical and monetary terms;
- names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;
- personal signatures of these persons.
The form of waybill developed by the organization must be approved by the order on the accounting policy of the organization and included in the appendix to this order.
All waybills are issued in one copy and stored for five years.
The waybill is issued to the driver by the dispatcher or another employee authorized to release him for the trip. In small organizations, this can be done by the driver himself or another employee who is appointed by order of the head of the organization.
The waybill must include the serial number, date of issue, stamp and seal of the organization that owns the car.
The waybill is valid for one day or shift only. For a longer period, it is issued only in the case of a business trip when the driver completes the task for more than one day.
In this case, you need to proceed from the following: if the driver is given a task for a week (month), then the waybill can be prepared once a week (month). If the task is given every day, then the waybill must be issued every day.
In this case, the organization could protect its position before the tax authorities by reflecting this point in its accounting policies. It is necessary to indicate with what maximum frequency (for example, at least once a week or month) waybills will be issued to specific employees, indicating the reasons for the organization making such a decision.
The route of travel is recorded at all points the vehicle travels on the waybill itself.
Responsibility for the correct execution of the waybill lies with the heads of the organization and those responsible for operating the vehicles and participating in filling out the document. Employees who completed and signed the documents are responsible for the accuracy of the data contained therein.
If the waybill is filled out with violations, this gives the inspection authorities a reason to exclude the cost of fuel and lubricants from expenses.
In addition to the mandatory details, which, on the basis of Federal Law of November 21, 1996 N 129-FZ, must contain primary documents, the waybill must contain the following mandatory details:
- name and number of the waybill;
- information about the validity period of the waybill;
- information about the owner (holder) of the vehicle;
- information about the vehicle;
- information about the driver.
Information about the validity period of the waybill includes the date (day, month, year) during which the waybill can be used, and if the waybill is issued for more than one day, the dates (day, month, year) of the beginning and the end of the period during which the waybill can be used.
Information about the owner (owner) of the vehicle includes:
- for a legal entity - name, legal form, location, telephone number;
- for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number.
Vehicle details include:
- type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;
- state registration plate passenger car, truck, cargo trailer, cargo semi-trailer, bus, trolleybus;
- odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);
- date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the permanent parking place of the vehicle and its arrival at the specified parking lot.
Driver information includes:
- last name, first name, patronymic of the driver;
- date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.
Additional details may be placed on the waybill, taking into account the specifics of activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.
Depending on the type of vehicle, the following types of waybills are distinguished:
- waybill for a passenger car - standard interindustry form N 3;
- waybill special car- standard interindustry form N 3 special;
- passenger taxi waybill - standard interindustry form N 4;
- waybill for a truck - standard interindustry forms N N 4-C and 4-P;
- bus waybill - standard interindustry form N 6;
- waybill for a non-public bus - standard interindustry form N 6 special;
A passenger car waybill in form N 3 is used legal entities all forms of ownership engaged in the operation of motor vehicles.
Based on this form, the work of passenger vehicles is taken into account and the driver’s wages are calculated.
The “Fuel Movement” section is completed in full based on actual costs and instrument performance. Accordingly, expenses for fuel and lubricants are written off at cash receipts, coupons or other documents based on waybills confirming the validity of the mileage.
The remaining fuel in the tank is recorded on a sheet at the beginning and end of the shift. The calculation of consumption is indicated according to the standards approved by the organization for this machine. At the same time, the fuel consumption rate is approved by order both for summer and for winter periods. Compared to this norm, actual consumption, savings or excess consumption in relation to the norm are indicated.
To determine standard flow rate fuel per shift, you need to multiply the vehicle mileage per working day in kilometers by the gasoline consumption rate in liters per 100 kilometers, and divide the result by 100.
To determine the actual consumption of fuel and lubricants for the current day, to the remaining amount in the car tank at the beginning of the shift, you should add the amount of fuel filled into the car tank during the shift, and from this amount subtract the remaining gasoline in the car tank at the end of the shift.
The reverse side of the sheet indicates the destination, time of departure and return of the car, as well as the number of kilometers traveled. These indicators are necessary to include the cost of consumed fuel in expenses and confirm the purpose of using the machine.
The lower part of the reverse side of the waybill is important for the calculator wages drivers.
The speedometer readings at the beginning of the working day must coincide with the speedometer readings at the end of the previous working day of the car. And the difference between the speedometer readings for the current day of work should correspond to the total number of kilometers traveled per day, indicated on the reverse side.
The second most popular are waybills for trucks (forms N N 4-C and 4-P). Based on the data from the waybills and the corresponding waybills, indicators are determined for recording the work of the rolling stock and the driver, as well as for calculating the driver’s wages and making payments for the transportation of goods, i.e. invoicing clients.
Form N 4-C (piecework) is used when transporting goods, subject to payment for the work of the vehicle at piecework rates. Form N 4-P (time-based) is used subject to payment for vehicle work at a time-based rate. Form N 4-P is designed for simultaneous transportation of goods for up to two customers during one driver’s working day.
Tear-off coupons of the waybill are filled out by the customer and serve as the basis for the organization that owns the vehicle to present an invoice to the customer. The corresponding tear-off coupon is attached to the invoice.
The waybill remains with the organization that owns the vehicle; it repeats identical records about the time the vehicle was operated by the customer and serves as the basis for recording the operation of the vehicle during the working day.
In the case where inventory items are transported with a time-based payment for the work of a vehicle, the TTN numbers are entered in the “ticket”, one copy of which is attached. Based on the consignment note in form N 1-T, the waybill indicates the number of tons of cargo transported and other indicators reflecting the performance of the vehicle and driver.
Waybills in forms N N 4-C and 4-P are issued to the driver against signature by an authorized person for only one working day (shift), subject to the driver submitting the waybill of the previous day of work.
In Sect. I “Assignment to the driver” indicates the routes, the name of the cargo and (or) the purpose of the trip. If there are many routes and they all do not fit on one waybill, then you can issue a separate itinerary indicating the dates and all travel routes, which is attached to the waybill. In this case, in the “Assignment to the driver” section of the route sheet, a reference is made to the number of this route sheet.
In Sect. II “Operation of the driver and the vehicle”, the dispatcher (mechanic or other designated person) records the speedometer readings. At the end of the period for which the waybill was issued, the driver hands it over to the dispatcher. The dispatcher certifies the correctness readings taken devices with your signature on the waybill. Then the accountant receives the waybill from the dispatcher.
Based on the speedometer readings, the accountant determines the mileage of the car. Fuel consumption is determined according to approved fuel consumption standards and vehicle mileage.
Please note that unfilled details are not allowed in the unified forms. In accordance with Federal law"On accounting" and the Regulations on maintaining accounting and financial statements in Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, responsibility for the reliability of the data contained in the documents, the correctness of their execution, as well as for the timely and proper preparation of primary accounting documents rests with the persons who created and signed these documents.

A passenger car waybill is a document that takes into account the work and is necessary for:

Driver payroll.
Monitoring the intended use of the vehicle, as it reflects the route and operating time.
Confirmation of the validity of writing off the costs of refueling and vehicle maintenance.
Justification for the timing Maintenance and scheduled preventive maintenance.

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Somewhat more lenient requirements for issuing waybills for cars participating in the activities of individual entrepreneurs who calculate taxes according to a simplified scheme, since the listed costs do not affect their taxation.

The form of this document was approved by Decree of the State Statistics Committee of Russia No. 78 of November 28, 1997. A waybill is a mandatory document, without which it is prohibited to travel on a route and its absence is considered administrative offense and is punishable by a fine.

Vehicle waybill form in .doc format (Word)

What is indicated on the waybill?

Basic requirements for filling out a waybill:

There must be a company stamp in the upper left corner of the document. A record of waybills issued to drivers is kept in the waybill movement log.
The number and series of the issued sheet, as well as the date of issue indicated in the journal must match the date, number and series recorded in the waybill. Such accounting prevents unscrupulous performers from having double travel documents.
The name of the organization must fully comply with the constituent documents, and the address and telephone number indicated in one line with the name must determine the real location of the organization.
Don't forget to indicate the code. It, along with the TIN of the enterprise, is a unique number assigned to each enterprise on the territory of the Russian Federation, and eliminates the possibility of discrepancies in determining the organization of the owner or lessee of the vehicle.
The make of the car is entered in the same way as indicated in the documents issued upon registration of the vehicle at the traffic police department.
Information about the presence of a license card, are filled out only if the driver carries out transportation that is licensed in accordance with current legislation.
Time to leave the garage and time to return to the garage must be set accurate to the minute, because under certain circumstances they can play a significant role in payroll, assessment economic efficiency using a car, preparing a work schedule and similar activities.

Very often, officials filling out the waybill skip the lines indicating the garage and personnel number. Such negligence can lead to various errors in payroll. To ensure the reliability of accounting, these data are also recorded in the waybill movement logbook.

The driver’s personal data should be entered especially carefully when issuing the sheet. By shortening the work and not completely recording the driver’s last name, first name and patronymic, this allows for the possibility, albeit not very significant, of discrepancies, which can lead to negative consequences in the event of an accident or any emergency situations on the road.

It is also important to correctly enter the driver’s license data into the waybill, confirming the driver’s authority to drive the data. vehicle.

The name of the organization at whose disposal the driver is placed must correspond to the order, application or agreement for the use of this vehicle. Special attention When filling out, you must pay attention to the correct entry of the car delivery address.

An error in this line can significantly affect the cost of operating the vehicle. If, according to the contract, the cost of delivering the car to the customer is included in the payment for services, then the costs are borne by the customer, and if not, they become an additional cost item for the motor transport organization, and in this case, to minimize it, the driver must be shown the shortest route calculated by the logistics service of the enterprise.

Additional Information

It is of great importance to record the technical condition of the car before starting work and record the speedometer readings.

Of course, this is one of the the most important moments necessary to account for the write-off of fuel, but at the same time it is an indicator that makes it possible to control the degree of wear, plan the need for timely maintenance, and draw up plans for preventive maintenance.

The speedometer readings make it possible to assess the degree of hard work and efficiency of each driver, and also, in combination with the condition of the car, show how careful and attentive the driver is to the technology.

If the lines relating to fuel consumption are accurately filled out, this information will allow one to estimate not only the direct costs of spent fuel, but also draw conclusions about the condition of the engine and ignition system, and the state of the enterprise’s control system for the consumption of fuels and lubricants. Analysis of fuel consumption will help the enterprise create its own system of write-off standards, which will reduce the cost of operating vehicles.

You should not neglect records reflecting downtime, waiting and other notes regarding circumstances affecting the operation of the vehicle throughout the working day. They will allow the driver to document the use of working time and, if necessary, justify the correctness of the actions he takes, and the management of the enterprise to evaluate the professional training of the driver and analyze the circumstances that prevent employees from performing production tasks.

In the waybill, in order to avoid unnecessary questions from the traffic police officers, it is necessary to put a note about the driver undergoing a medical examination before leaving the garage. To do this, a motor transport organization does not necessarily have to have a doctor on its staff.

It is quite enough to conclude a financially unburdensome agreement with medical institution to provide such services, and on the one hand, drivers with questionable health conditions will not be allowed on the road, and on the other hand, there will be one less claim against drivers.

Very often, drivers complain that filling out the back side takes a lot of time. From experience, we can say that this time does not exceed ten to fifteen minutes. At the same time, if filled out correctly, the customer’s signature confirms the specified route, mileage, and travel time, that is, the driver is guaranteed to justify his salary for the day to the employer.

Each waybill ends with a payroll calculation. The form provides accounting department with the opportunity to make calculations and hourly pay and with piecework. The reverse side ends with a calculation of time worked and kilometers traveled, which allows you to apply any rates accepted in the organization.

When checking waybills, attention is also paid to ensuring that the signatures of officials are in all necessary places.

Who should fill out the waybill and how?

The waybill is filled out by the dispatcher or accountant of the enterprise. It is issued in one copy. The issuance period is limited to one day. In some cases, when the production task takes a longer time or the driver with the car goes on a business trip, then the validity period of the sheet may be longer. Filling out can be done by hand or on a computer. However, all signatures, seals and stamps must be original.

Probably the biggest drawback in working with waybills is that drivers tend to hand over them in batches over several days at once. This leads to distortion of reporting and reliability of filling.

Are the speedometer readings of a “rented passenger car with a crew” required in the waybill developed and approved by a commercial organization for the Federal Tax Service, so that the costs of fuel and lubricants are not deducted from the organization?

Answer

The speedometer readings are not indicated on the waybill. The waybill must indicate the odometer readings, including those for rented vehicles (Order of the Ministry of Transport of Russia dated, Letter of the Federal Tax Service of the Russian Federation for Moscow dated).

For more details on this, see the materials in the justification.

The rationale for this position is given below in the materials of the Glavbukh System .

Situation: How to issue waybills to document used fuel and lubricants

“An organization can use:

unified forms;
independently developed waybills (see, for example, a simplified form of waybill for a passenger car).

Features of the design of standard forms of waybills, depending on the type and purpose of vehicles, are presented in the table. Complete waybills regardless of whether the organization owns the vehicle or rents it*.

Unified samples of waybills have been approved. However, they are not mandatory for use.

If unified sample waybills are not suitable for some reason (for example, some of the details are not used or there are no necessary indicators), you can independently develop forms of waybills. Record the use of waybills in the accounting policy ().

Did you decide to develop the form of the waybill yourself? Then check that it contains all the mandatory details provided for by Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008. In particular, this is the number of the waybill in chronological order, information about its validity period, information about the driver, information about the vehicle and others. You can also provide additional details that take into account the specifics of the organization’s activities.

Plus, such a form must meet other legal requirements for primary documents ().

Please fill out one copy of the waybill for each vehicle. And the type of car must be immediately indicated in the name of the waybill. For example: a waybill for a passenger car or a waybill for a bus. The form must be filled out by an authorized employee of the organization (for example, a dispatcher or secretary of a motor vehicle fleet, if there is one). All waybills must be numbered and certified with a seal (stamp).

When leaving the car and after its return to the garage, the waybill must be checked (odometer readings, fuel consumption, etc.) and certified by the mechanic or employee responsible for the operation of the vehicle with his signature (indicating his full name) or the corresponding stamp*.

Based on the results of a month, quarter, or on a specific date, you can verify the correspondence of the actual odometer readings with the data in the waybill. Document the result of such a check in a document.

The dates and times of the driver’s pre-trip and post-trip medical examination are set by the medical professional who conducted the examination. This data must also be certified by his signature (indicating his full name) or an appropriate stamp. In addition, based on the results of the pre-trip examination, the medical worker must make an entry in the waybill: “Passed the pre-trip medical examination, for execution labor responsibilities admitted." And according to the results of the post-trip examination, the entry: “Passed a post-trip medical examination.” Such notes must be made regardless of whether the car is owned or rented (including from an employee).

This is provided for in paragraphs , and of the Procedure approved.

For more information about who can conduct a medical examination of a driver, see When it is necessary to conduct a mandatory medical examination of an employee.

If the waybills do not contain a record of the driver undergoing a medical examination, or if the mark is made by someone other than a qualified doctor, the company will be fined.

Issue a waybill for every day or any other period of no more than one month. If a vehicle is used by several drivers in shifts, then several waybills can be issued for one vehicle at once - for each driver.

This procedure for filling out waybills is provided for by Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.

The chief accountant advises: When preparing waybills, fill out all the required details carefully and without errors. During the inspection, inaccuracies may become grounds for inspectors to exclude waybills from the documents confirming expenses. In this case, the justification of the costs will have to be proven in court.

The arbitration practice that has developed when considering such disputes is heterogeneous. Some courts point out: inconsistencies in waybills do not refute the fact that the organization had expenses associated with entrepreneurial activity(see, for example, the decisions of the Federal Antimonopoly Service of the North Caucasus District,).

At the same time, many courts confirm: expenses for fuel and lubricants do not reduce the income tax base if the waybills do not contain information about the route, mileage, odometer readings, if the waybills are signed by unauthorized persons, there are no transcripts of signatures, etc. (see ., for example, FAS resolutions,).

If it is impossible to fill in any of the details of the waybill, then the reason for this must be documented and indicated in the appropriate field. In particular, this situation may arise if, due to a malfunction of the odometer, it is impossible to fill in the “Odometer readings” field in the waybill. In this case, reflect the fact of the breakdown in the appropriate document (for example, you can draw up a report on the identified malfunctions (defects) of the fixed asset). Indicate the fact of equipment failure and the details of such a document (for example, a report) in the “Odometer readings” field. In addition, a document confirming the distance covered by a car with a faulty odometer must be attached to the waybill. It must contain all the necessary details provided for primary documents (). You can confirm your mileage, for example, with an accounting certificate. It reflects the distance traveled by the car (it can be determined as a result of measurements). This procedure is recommended in

What has changed in filling out travel forms since February 26, 2017? Is it necessary to issue travel documents in March? new form? Is it true that every waybill now requires a mechanic's signature indicating that a pre-trip inspection of a car or truck has been performed? How to take into account changes since December 15, 2017 in travel documents? In this article you will find answers to these and other questions, and you will also be able to download new forms of travel forms.

Waybill forms

In 2017, the organization or individual entrepreneur can form and use:

or unified forms of waybills (approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
independently developed forms of waybills.

If unified sample waybills suddenly do not suit a company or individual entrepreneur (for example, if they contain “extra” details or if there are no necessary ones), then you can independently develop forms of waybills. But in this case, you need to keep in mind that the independently developed form must contain all the mandatory details provided for in Section II of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.

Waybills are needed to confirm the production nature of trips and write off fuel, spare parts and compensation for the use of personal transport in tax accounting.

New mandatory details from February 26

From February 26, the Ministry of Transport expanded the list of mandatory details of the waybill (Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). From this date, it is mandatory to put a mark on the waybill to check the technical condition of the car before the trip. The mechanic must indicate the date and time of the vehicle inspection, signature, last name and initials. Previously, such marks could also be placed, but it was not at all necessary. Thus, from February 26, 2017, the mandatory details of travel sheets that are developed independently include:

Title - waybill;
Number;
Validity;
Information about the owner of the car;
Machine type and model;
State registration plate of the car;
Odometer readings when leaving the garage and when entering the garage;
Date and time of leaving the garage and entering the garage;
Signature and full name an employee who enters the odometer readings, date and time on the sheet;
FULL NAME. driver;
Date and time of pre-trip and post-trip medical examination of the driver;
Stamp, signature and full name. medical worker who conducts the medical examination;
A note on the pre-trip inspection of the technical condition of the vehicle with date and time;
Signature and full name controller of the technical condition of the machine.

Federal Law No. 259-FZ dated November 8, 2007 defines the obligation to issue waybills. So, in mandatory This primary report is required to be prepared by the following groups of people:

Companies transporting passengers to minibus taxis within the city and suburbs.
Transport organizations performing intercity passenger transportation.
Companies specializing in road transportation of goods and luggage.
Transport companies whose activities are related to other types of ground public transport (trams and trolleybuses).

Cancel printing

From February 26, 2017, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). However, the stamp can be affixed after the specified date - there will be no error.

Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.

New form for 2017

Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2017, the sheet does not contain all the required details, then the inspectors may regard it as primary document as "inferior". And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared for you new form waybill, which contains all the details required from February 26. It looks like this:

You can also find a new travel form for 2017 at Word format for passenger cars. Similarly, you can correct the waybill form for trucks so that you can make notes on the pre-trip technical inspection.

Keep in mind that if you approve a new waybill form for 2017, this circumstance will need to be recorded in the organization’s accounting policies (clause 4 of PBU 1/2008).

In many organizations, the director and driver and mechanic are one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.

Amendments from December 15, 2017

By Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476, amendments were made to the rules for filling out waybills. They come into force on December 15, 2017. In short, innovations have appeared in the rules about new mandatory details. Let us explain in more detail.

OGRN

In addition to the details that are already on the waybill, starting from December 15, 2017, it is required to additionally indicate the OGRN of the company or individual entrepreneur.

From December 15, 2017, the indication of OGRN and OGRNIP in waybills is mandatory. Without these details, the waybills will be considered incorrectly filled out.

Where to indicate the OGRN on the waybills? This question remains at the discretion of the company or individual entrepreneur. In our opinion, OGRN can be recorded in the column intended for information about an organization or individual entrepreneur.

Date and time of pre-trip control

In order to fill out waybills from December 15, 2017, the date and time of pre-trip control of the technical condition of transport is a mandatory requisite of the waybill. It is established that the date includes the day, month and year, and the time includes hours and minutes.

From December 15, 2017, information about the vehicle must include the date (day, month, year) and time (hours, minutes) of the pre-trip inspection of the technical condition of the vehicle (if mandatory monitoring is provided for by law).

Changes to transportation safety rules

Since December 15, 2017, changes have been made to the rules for ensuring transportation safety. If previously it was prescribed to carry out daily monitoring of the technical condition of the vehicle before leaving the line from the parking place and upon returning to the parking place, now the rules establish only pre-trip monitoring of the technical condition before the vehicle leaves the permanent parking place.

Every private and public organization must clearly document all of its activities. Many special forms, forms and rules have been developed for this purpose. If they are followed and the papers are filled out correctly in a timely manner, the entrepreneur will not have problems with either inspection structures or tax authorities, which can provide exemption from personal income tax assessments. Beginning businessmen especially have a lot of questions about the rules for filling out waybills (PLs) and changes in them. Today we will tell you how to correctly fill out these important documents, and also present to your attention samples of the most common forms developed for releasing a vehicle on a voyage.

A few words about submarines

The filling rules must be followed by any enterprise that uses vehicles in their main or secondary activities. Without this document, filled out properly, no vehicle has the right to go on a voyage. Quite often, enterprises compensate their employees who use personal vehicles for work purposes for the cost of fuel and lubricants. They are confirmed with the help of a waybill; in addition, the traffic police officers who stopped the car have the right to request these papers, which indicate the details of the vehicle, the driver and the destination of the route.

With the help of these documents, any organization writes off its expenses on fuel and receives exemption from personal income tax for a certain period. In cases where the rules for filling out waybills are not followed, the entrepreneur can even be brought to administrative and criminal liability.

Drawing conclusions from all of the above, we can say that a waybill is not just a form, but an important document that reflects all the data about the vehicle, the person driving it, the route, and so on. Correct design Such papers guarantee the company the absence of problems with tax authorities in the event of annual reports and sudden audits.

Classification

At the moment, there are several types of documents that interest us, applicable to any known transport. Based on this, submarines can be classified according to their purpose as follows:

passenger transport;
special transport;
cargo vehicle;
passenger taxi;
bus.

Each form has its own alphanumeric designation. For example, the rules for filling out waybill 4-C apply to freight transport. In general, almost all forms have an identical procedure for filling out, however, depending on the specialization of the vehicle, it may have minor additions.

Individual DP forms

Not every organization is suitable for the unified forms developed by government agencies. Sometimes some columns turn out to be superfluous for a particular company, so it is permissible to develop individual PL forms.

They must contain the mandatory details provided for by law; the rest can be added or removed at the request of the head of the company. In any case, such a form is considered legal and can be submitted upon request to the relevant government agencies.

Document validity period

According to the rules for filling out waybills, they must indicate the period of validity. It must be remembered that the unified form is used for no more than twenty-four hours. IN special case additional boxes must be marked. But the validity period of the individual form has been extended to thirty days.

These nuances need to be known to everyone who is involved in checking and processing the DP.

Mandatory columns

As we mentioned earlier, each form must include a number of unchangeable details, without which it is considered invalid. In this case, the specialization of the vehicle does not matter. For example, the rules for filling out Form 3 waybills for passenger cars imply the inclusion of a certain set of columns and cells in the forms:

Number.
Name.
Validity period of the form.
Information about the organization employee managing the vehicle:

Full name of the driver who will work on the specified vehicle;
date in number format, and time in hours and minutes format, when the pre-trip and post-trip medical examination of the driver was carried out.

5. Detailed description of the vehicle used:

its type;
model;
trailer and semi-trailer model (if they are not there, the column is not filled in);
vehicle registration number;
initial mileage and mileage mark after completion work shift;
information about departure and end of work (date and time).

6. Information about the vehicle owner.

In addition to the columns listed, any entrepreneur can add the necessary details. They may disclose, for example, the type of activity of the company or any other data at the discretion of management.

Waybills: sample, filling rules

If you plan to use a unified form for your work, then our sample will help you navigate filling out the document. Keep in mind that it is double sided. Therefore, do not forget to enter the data on the back of the sheet after the driver returns from the trip.

In large organizations, specially trained people fill out such documents, and they also release drivers and vehicles on the route. In smaller organizations, where it is not entirely profitable to maintain such specialists, this responsibility is assigned to any person. For example, an accountant or a company manager.

An employee engaged in DP must be familiar with all the rules and new innovations being introduced. In the next section of the article we will tell you about the intricacies of the rules for filling out a waybill for a passenger car. We will separately analyze submarines intended for buses and freight vehicles.

Filling example

This is one of the most simple options, which does not contain any complications. However, for a beginner, the rules for filling out a passenger car waybill may seem unnecessarily confusing. After all, a unified form is often intimidating due to the abundance of columns and details. So let's look at the front side of this important form.

In the upper left part of the sheet you must enter the date of departure, the name of the organization (exactly as written in the constituent documents), complete data on the driver and the car. The time of departure from the parking lot and return from the route, noted by the dispatcher, is also indicated. This also often includes information about the driver’s medical examination and information about the person responsible for the procedures performed.

On the right side of the usual form, codes from the organization’s constituent documents, the number of the form itself are entered (it is set arbitrarily, but in order, starting from the previous one), mileage, data of the people who checked the technical condition of the vehicle, and the brand of fuel. The amount of fuel and lubricants issued is also entered here, if this is accepted at the enterprise.

At the bottom of the form, signatures are placed by the person giving away the serviceable vehicle and the driver who accepted the vehicle.

The reverse side is filled out by the responsible person who accepted the car after the flight. The route, travel time, and kilometers traveled are indicated here. The driver’s signature is placed under these data. Sometimes an accountant or the head of an organization calculates an employee’s salary in special columns, but these details are not mandatory.

Rules for filling out bus waybills

This unified document is number six; in addition to the mandatory columns already described in the previous section, several more have been added to it. Keep in mind that without them, the form is not considered correctly completed and, therefore, will not be taken into account by the tax authorities.

Such a waybill contains information about the driver and conductor. The last names and initials of both people, as well as their ID numbers, are entered in the columns. The numbers and names of routes must be indicated. Sometimes special notes or tasks for the driver are included in these documents.

Since the bus leaves for the first and second shifts, the waybill contains columns that are filled in by the dispatcher as it leaves and returns to the garage for each shift.

Trucks

First of all, it is necessary to take into account that three unified forms have been created for cargo vehicles:

For piece work. This form is used for piece-rate transportation, when the driver has an idea of the prices and can see his wages on the back of the waybill at the end of the work shift.
Taking into account time tariffs. In this case, the document indicates the type of tariff, and then the salary is calculated based on the results of the trip.
Intercity transportation. This form is marked with a special red stripe and is used quite rarely. Most often it is used when working with national economic cargo.

The rules for filling out a truck waybill include many columns and are considered the most complex. The following lines are unchanged:

column or brigade;
trailers;
accompanying persons;
places for receiving and delivering cargo;
cargo characteristics;
cargo tonnage;
the number of flights with the declared cargo that constitute the driver’s task;

Typically, specially appointed persons are involved in the preparation of such important documents, including transport companies their content is simply necessary.

Innovations in the rules

This year, the rules for filling out the waybill have changed. Some experts claim that they have even made the work of specialists easier. But others consider the new rules for filling out travel forms more complex than the previous ones. Be that as it may, every entrepreneur working using different vehicles should know them.

Previously, those who released cars on the route had to put it on the document round stamp enterprises. Now this is considered optional, but the data of the company and the owner of the car must be entered in the columns. Without them, the form has no legal force.

The rules in force since February twenty-sixth of this year indicate that information on the technical inspection of the vehicle must be entered into the waybill, signed by responsible person. This data is filled in for all types of vehicles.

Errors in filling out the PL: what they can lead to

Don't underestimate the importance correct filling these documents. For example, there are known cases where individual entrepreneurs were involved in litigation with tax authorities due to the refusal to deduct personal income tax. The Federal Tax Service stated that the plaintiff used the car for personal purposes, because the waybills were filled out incorrectly and, therefore, could not be considered in the case.

There are also other cases, which we will not go into, where it was offensive and banal errors in documents that became fatal. Therefore, we strongly advise you to be more attentive to documentation and use a special journal. We will talk about it in the next section of the article.

Keeping a journal of travel documents

If you work with vehicles, then you issue and accept a huge number of waybills per day. Their movement must be clearly tracked in a journal, which is usually maintained by the person responsible for the release of the car.

This document consists of text and tabular parts. The rules for filling out the travel log are quite clear, but they should not be neglected. This can be costly for both the negligent employee and the company.

On title page The full and OKPO code is always filled in, and the time period when the journal will be used is also indicated. The table part contains the following cells:

number and date of issue of the license;
information about the employee driving the vehicle and his personnel number;
vehicle number assigned in the garage;
signatures of the driver, dispatcher and accountant.

Do not forget that the journal must have continuous numbering and take into account absolutely all issued waybills for the period specified in the title. After filling out the document, it is stamped by the manager, who also signs it. then the responsible employee stitches the magazine and deposits it.

The responsible employee is appointed only by the head of the company. This can be done by order or this nuance can be written down in employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third party organization that provides similar services under a contract.

Instead of a conclusion

We have tried to collect for you the most relevant information on the stated topic, which will be useful for beginners and professionals. We hope that after reading the article you will not have any unanswered questions about filling out the PL.