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Order on waybills in the organization sample. III. How to fill out a waybill

From March 1, 2017, the waybills will change. Add new props, cancel printing. If you are compiling waybills according to your own form, change it. You can download the form and sample from us.

The Ministry of Transport is preparing a draft of changes to waybills. They will have a new mandatory requisite - information about pre-trip control technical condition car. And the seal will be cancelled. Form waybill companies develop on their own. But the tax authorities demand to include in it all the mandatory data that was approved by the Ministry of Transport (order No. 152 of September 18, 2008). Therefore, companies will need to change their form by adding a new requisite to it.

How often to issue travel cards

The frequency with which waybills are compiled depends on whether the organization is a motor transport enterprise or not.

Road transport companies draw up waybills daily: such documents are valid for one day (shift). For a longer period, waybills are issued only for business trips. Then the driver independently writes down a detailed route indicating the relevant dates. This follows from section 2 of the Directives approved by the Decree of the Goskomstat of Russia dated November 28, 1997 No. 78.

Organizations that do not belong to motor vehicles issue waybills with the frequency that allows you to justify the cost of fuel and lubricants. But at least once a month (clause 10 of the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, letter of the Ministry of Finance of Russia dated November 30, 2012 No. 03-03-07 / 51).

What form should I use to make waybills?

If the company is not a motor transport company, it draws up waybills:

  • in a unified form;
  • in a custom form.

Make out waybills regardless of whether the organization owns the vehicle or rents it.

Unified samples of waybills were approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. However, they are not mandatory for use.

If for some reason unified samples of waybills are not suitable (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 (clause 4 PBU 1/2008).

In addition, such a form must also meet the other requirements of the legislation for primary documents (part 2 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

When leaving the car and after returning it 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 full name) or the corresponding stamp.

The dates and times of the pre-trip and post-trip medical examination of the driver are put down by the medical worker who conducted the examination. These data must also be certified by his signature (indicating full name) or an appropriate stamp. In addition, based on the results of the pre-trip inspection, the medical worker must make an entry in the waybill: “Passed the pre-trip medical examination, for execution job duties allowed." And according to the results of the post-trip inspection - the record: "Passed the post-trip medical examination." Such marks must be made regardless of whether the car is owned or rented (including from an employee). If the waybill does not contain a record of the driver's medical examination, or someone else makes a note, not a qualified doctor, but someone else, the company will be fined.

Completed waybills must be kept for five years (clause 18 section III order of the Ministry of Transport of Russia dated September 18, 2008 No. 152).

How to fill out waybills

View a sample waybill (simplified form) that the company has developed:



In the table, we showed what information to indicate in waybills:

Waybill Form

Filling order

Waybill of a car (form No. 3) Features of filling are explained in the letter of Rosstat dated February 3, 2005 No. IU-09-22 / 257

(Form No. 4-с) (the driver's salary is charged at piece rates)		 Before issuing the waybill to the driver, the dispatcher (authorized employee) fills in the waybill. After issuance - employees of the organization - the owner of the vehicle and representatives of the customer

The waybill is issued to the driver subject to the delivery of the previous waybill

Tear-off coupons are filled in by the customer. On the basis of tear-off coupons, the organization issues invoices for payment transport services(a tear-off coupon must be attached to the bill)

When transporting goods and materials, it is necessary to enter the numbers of waybills in the waybill in the form No. 4-p, and also attach one copy of the waybill to the waybill. It is necessary to store waybills together with transport documents.

Form No. 4-p is designed to fulfill two orders within one working day (shift)
Truck waybill
(Form No. 4-p) (the driver's salary is calculated according to the time rate)
Waybill of a special vehicle (for example, truck crane, concrete mixer, cement truck, etc.)
(Form No. 3 special)		 Issued to the driver against receipt, subject to the delivery of the previous sheet. Tear-off coupons for the waybill are filled in by the organization - the owner of the car. They serve as the basis for presenting an invoice to the customer.
Waybill of a passenger taxi (form No. 4) Contains taximeter readings. Every day, before the start of the working day, the driver receives a waybill, and at the end of the shift returns it to the control room
Bus waybill (form No. 6) It is used to account for the operation of the bus on urban and suburban routes.
Waybill of a non-public bus (form No. 6 (special)) It is issued only to fulfill the order of one organization. The section "Results of the bus" is filled in when processing waybills by persons responsible for this work

Issued to the driver subject to the delivery of the previous waybill
Construction vehicle waybill (form ESM-2) Applied in specialized organizations to account for the operation of a construction machine on a motor vehicle with hourly payment, and is also the basis for obtaining initial data when calculating salaries for maintenance personnel

Do I need a waybill if an employee uses a personal car for business purposes

If an employee uses his car for business travel, he is compensated for this. In this case, you also need a waybill.

By general rule the waybill of a car is the primary document for accounting for the operation of vehicles and the basis for calculating the salary of the driver (section 2 of the Directives of the State Statistics Committee of Russia No. 78).

The basis for paying compensation for the use of an employee’s personal car is the order of the head, which provides for the amount of such compensation (letter of the Ministry of Finance of Russia dated December 5, 2012 No. 03-03-06 / 1/629). To receive money, an employee must submit a copy of the technical passport of a personal car to the accounting department.

At the same time, representatives of regulatory agencies believe that waybills are needed to confirm the use of a personal car for business trips and justify expenses. Such confirmation is necessary in order for the organization to be able to.

Changes for 2017 | Requirements update dated 12/12/2017

ATTENTION!

The Ministry of Transport of the Russian Federation, by order No. 17 dated January 18, 2017, amended the procedure for filling out waybills,
approved by order of the Ministry of Transport of September 18, 2008 No. 152.
The document was registered with the Ministry of Justice on February 13 and officially published on February 15, 2017.

After downloading the sample, be sure to read the recommendations and requirements for waybills below, consider the features of your activity!

Why do a daily pre-trip inspection:

Attention! Last changes!

Order of the Ministry of Transport of the Russian Federation of November 7, 2017 N 476 "On Amendments to Certain Orders of the Ministry of Transport Russian Federation on the organization and conduct of pre-trip control of the technical condition of vehicles and the issuance of waybills"

The waybill should reflect the OGRN of the carrier and information about the pre-trip control.
The list of mandatory details of the waybill has been supplemented.
Among other things, it should indicate the PSRN of the legal entity (entrepreneur), as well as the date (day, month, year) and time (hours, minutes) of the pre-trip control of the technical condition vehicle(if required by law).
In addition, it was previously envisaged to carry out daily monitoring of the technical condition of vehicles before leaving the line from the parking lot and upon returning to the parking lot. Now we are talking only on carrying out pre-trip control of the technical condition of vehicles before their departure from the place of permanent parking.
Registered with the Ministry of Justice of the Russian Federation on December 1, 2017 Registration N 49083.

Order of the Ministry of Transport of Russia dated April 6, 2017 N 141 "On approval of the Procedure for organizing and conducting pre-trip control of the technical condition of vehicles"

For legal entities and individual entrepreneurs carrying out transportation by road and urban ground electric transport, approved the procedure for pre-trip control technical condition of vehicles

Control of the technical condition of vehicles is carried out by inspectors appointed by carriers. At the same time, controllers must comply with the professional and qualification requirements approved by the Ministry of Transport of Russia.

During the control, the operability and condition of the main components and systems of the vehicle that affect safety are checked. traffic. A list of units and systems to be checked has been fixed (it is checked, among other things, that the brake system, steering, windshield washers, etc.).

In the waybill of a serviceable vehicle, the mark "passed the pre-trip inspection of the technical condition" is put, as well as the signature, surname and initials of the inspector who carried out the pre-trip control, the date and time of its conduct.

The carrier keeps records of the passage of pre-trip control in a special journal.

The order comes into force after 180 days from the date of its official publication.

However, earlier:

Order of the Ministry of Transport of Russia dated 18.01.2017 N 17 "On amendments to the mandatory details and procedure for filling out waybills approved by order of the Ministry of Transport of the Russian Federation dated September 18, 2008 N 152"

The procedure for filling out waybills by legal entities and individual entrepreneurs has been clarified

It has been established that the date and time of the pre-trip control of the technical condition of the vehicle are affixed by the technical condition inspector vehicles or by the inspector of the technical condition of urban surface electric transport, who carried out the appropriate control, and are certified by his signature indicating the surname and initials.

In addition, the provision was canceled, according to which a seal or stamp was affixed to the heading of the waybill legal entity, an individual entrepreneur who owns the relevant vehicles on the basis of ownership or other legal grounds.

Any organization individual entrepreneur Those who use passenger vehicles to carry out their activities should clearly understand: what is the need for waybills, how they look and how they need to be filled out.

The obligation to issue waybills is determined by the Federal Law of November 8, 2007 No. 259-FZ. The current legislation obliges the issuance of waybills to control, correctly record the movement of fuel resources and calculate the earnings of the drivers. In addition, keeping records of expenses for the use of vehicles is necessary for tax purposes. Therefore, the waybill can be safely called the main primary document, which serves as the basis for monitoring the mileage of the car, writing off fuel and lubricants, wages and calculating taxes.

In accordance with the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78, standard forms No. 3 and 3-spec. - for cars; No. 4 - for a passenger taxi; No. 4-S and 4-P - for freight transport; No. 6 and 6-spec. - for buses. The rules for filling out these forms are specified in the Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152. These Rules oblige you to write out waybills for one day or shift. However, if it is necessary to arrange a business trip, the dispatcher or an authorized person must indicate the date of departure and return to the garage (day, month, year) in accordance with the order of the head. The term of the waybill must not exceed one calendar month. To exclude possible nit-picking by regulatory authorities, waybills must be registered in a journal, which must be appropriately laced, numbered and sealed (unified form No. 8).

Waybill of a car - is it necessary or not?

The waybill must be purchased:

  1. Drivers fixed-route taxis organizing the transportation of passengers in a region or city.
  2. A driver engaged in the transportation of any cargo, objects, goods, luggage.
  3. Drivers transport companies operating intercity flights.
  4. The driver of other land public transport - trams, trolleybuses.

Note that any legal entity that has transport at the disposal of the company must accept waybills from its employees in order to:

  1. Know where the company car was located, what work the driver did.
  2. Report to the tax office.
  3. Calculate the funds that were spent on gasoline and fuel, which are not subject to taxation.
  4. Reduce taxes.
  5. Maintain a legal database in the accounting department.

When you do not need to issue a waybill:

  1. An individual using his own transport for his own purposes.
  2. An individual who provides a car to another person by proxy.

On the need to issue a waybill, if the car is registered to a commercial organization.

Recently, a letter came to our editorial office, in which its author said that he was stopped by employees of the State traffic inspectorate and first asked to present a power of attorney for the right to drive a vehicle (!), And then a waybill. As you already understood, our hero was driving a corporate car, which belongs to a legal entity. Since the driver behind the wheel of a corporate car did not carry out commercial transportation of passengers and did not carry commercial cargo, according to the current legislation, he had the right to move without a waybill.

The same applies to the power of attorney to drive the vehicle, which was canceled back in 2012. But, despite the fact that the driver did not violate the law, he was held administratively liable for the lack of a waybill. Do you think this is legal? Is the driver required to have a completed waybill with him in such a situation? Let's figure it out.

To begin with, let's find out whether the traffic police inspectors legally demanded a power of attorney from the driver for the right to drive a car.

And so, for this, let's recall the Decree of the Government of the Russian Federation No. 1156 of November 12, 2012, which canceled the fourth paragraph of clause 2.1.1 of the SDA of the Russian Federation. Recall that this paragraph regulates the list of documents that the driver of the car is obliged to carry with him and present them to the police at the first request.

Thus, in particular, Government Decree No. 1156 of November 12, 2012 canceled the paragraph obliging drivers to carry with them a document for the right to drive a vehicle in the absence of the owner. That is, in other words, the Government in 2012 abolished the obligation of drivers to carry powers of attorney for the right to drive a vehicle. Accordingly, since 2012, police officers have not been able to require drivers to present a power of attorney.

Fortunately, our hero, who was stopped by the traffic police to check documents, knew about this Decree and actually quoted it word for word to the police officers. As a result, traffic police inspectors immediately forgot about their request and suddenly switched to a waybill, demanding to present a completed document, indicating that the car was registered to a legal entity, which means that, in accordance with the law, all drivers operating corporate vehicles are required to carry and submit completed waybills upon request.

As you already understood, our hero did not have a completed waybill. As a result, employees of the State traffic inspectorate, drawing up a protocol on administrative offense and issued a fine.

Unfortunately, our hero is not a lawyer in the field of road transport and road safety. Therefore, he believed the police officers that every driver of corporate transport is required to have a completed waybill with him. As a result, he, as a law-abiding citizen of the Russian Federation, paid the fine issued within the time period established by law.

But in fact, the traffic police officers issued the fine illegally, and it could have been easily challenged in court and canceled. The thing is that our hero, despite driving a car that belongs to a legal entity, was not required to carry a completed waybill with him, since he did not carry out commercial transportation of passengers or goods. But unfortunately you will not be able to prove your innocence to the traffic police inspector, so we strongly recommend that you have a waybill with you when you travel by transport belonging to the organization.

And so let's carefully consider paragraph 2.1.1 of the Rules of the Road:

According to paragraph 2.1.1 of the SDA of the Russian Federation, the driver of a power-driven vehicle is obliged to have with him and, at the request of police officers (including traffic police officers of the traffic police of the Russian Federation), hand them over the following documents for verification:

Driver's license or temporary permit for the right to drive a vehicle of the corresponding category or subcategory

Registration documents for this vehicle (except for mopeds), and if there is a trailer, for the trailer (except for trailers for mopeds)

- in established cases permission to carry out activities for the transportation of passengers and luggage by passenger taxi, a waybill, a license card and documents for the transported cargo, and when transporting oversized, heavy and dangerous goods - the documents provided for by the rules for the transportation of these goods

A document confirming the fact of the establishment of disability, in the case of driving a vehicle on which the identification mark "Disabled" is installed

Insurance policy compulsory insurance civil liability of the owner (OSAGO policy)

In cases expressly provided for by the legislation of the Russian Federation, to have and transfer for verification to employees Federal Service on supervision in the field of transport, a vehicle permit card for international road transport, a waybill and documents for the transported cargo, special permits, in the presence of which, in accordance with the legislation on roads and on road activities, heavy and (or ) a large vehicle, a vehicle transporting dangerous goods, as well as provide a vehicle for weight and dimensional control

Pay attention to the text highlighted in red. This paragraph indicates that drivers are required to carry a waybill with them, only in cases prescribed by law. That is, the waybill, if you follow the logic of the law, the driver should not always carry with him. Otherwise, there would be no mark on "established cases" in the law. But whether the case or not will be determined by the traffic police officer when you stop your car.

We know that you need to carry a completed waybill with you only in cases prescribed by law.

But in what cases, established by law, are drivers required to have a completed waybill with them and present it at the request of the police?

Yes, indeed, in certain cases, the waybill still needs to be filled out and carried with you in order to present it on demand. For example, in the case where the driver is engaged in the commercial transportation of cargo (s) or passengers.

To begin with, let's find out in which cases the waybill is filled out. This issue is regulated by the Order of the Ministry of Transport of the Russian Federation No. 152 dated September 18, 2008 "On approval of mandatory details and the procedure for filling out waybills", as amended for 2017.

So, according to this document, the waybill is filled in for vehicles owned by legal entities or individual entrepreneurs for the carriage of goods, passengers or luggage. Here is an excerpt from the Order of the Ministry of Transport No. 152:

"9. A waybill is issued for each vehicle used by a legal entity, an individual entrepreneur for the carriage of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications"

Many will say that this document does not contain a word about "commercial transportation" therefore, apparently, a waybill should be issued in all cases of operation of a vehicle that belongs to a legal entity or individual entrepreneur. Actually it is not. The fact is that the Order of the Ministry of Transport No. 152 directly refers to a more important Federal Law:

Law No. 259-FZ "Charter of road transport and urban ground electric transport" dated November 8, 2007

Article 1. Subject of regulation

This Federal Law regulates relations arising from the provision of services by road transport and urban surface electric transport, which are part of transport system Russian Federation. Relations related to the provision of services by road transport and urban surface electric transport and not regulated by this Federal Law are regulated by other federal laws and other regulatory legal acts of the Russian Federation.

This Federal Law defines general terms and Conditions transportation of passengers and baggage, cargo, respectively, by buses, trams, trolleybuses, cars, trucks, including the use of car trailers, car semi-trailers (hereinafter also referred to as vehicles), as well as the general conditions for the provision of services to passengers, charterers, consignors, consignees , carriers, charterers at transport infrastructure facilities.

Transportation of passengers and baggage, cargo by road in international traffic regulated by international treaties of the Russian Federation.

To relations related to the transportation of passengers and baggage, cargo for personal, family, household or other not related to the implementation entrepreneurial activity needs, the provisions of the legislation of the Russian Federation on consumer protection are also applied.

That is, as you can see, Order of the Ministry of Transport No. 152, referring to Federal Law No. 259, implies that a waybill must be issued for commercial transportation of goods and passengers. But in these documents there is not a word about the fact that the driver of a car that belongs to a legal entity or an individual entrepreneur must have a completed waybill in his hands for any type of transportation. That is, in the absence of the fact of commercial transportation according to the order of the Ministry of Transport, the waybill should not be filled out. For example, when traveling for the corporate needs of the company. Otherwise, it would have been spelled out in such a document.

In what cases can the carriage of goods and passengers be considered commercial?

According to Federal Law No. 259 of November 8, 2007, commercial transportation is considered to be services for the transportation of goods, baggage and passengers.
Also, according to the same law, such concepts as cargo, baggage and passenger are clarified:

Cargo - a material object accepted for transportation in the prescribed manner

Baggage - passenger's belongings accepted for transportation in accordance with the established procedure

Passenger - individual who has concluded a contract for the carriage of a passenger, or an individual for the purpose of whose transportation a contract for chartering a vehicle has been concluded

Also pay attention to article 2 "Basic concepts used in this Federal Law No. 259", which explains what a carrier is:

"Carrier - a legal entity, an individual entrepreneur who, under a contract for the carriage of a passenger, a contract for the carriage of goods, has assumed the obligation to transport a passenger and deliver luggage, as well as transport the cargo entrusted by the consignor to the destination and issue the luggage, cargo to a person authorized to receive them"

And so what follows from this:

Is it necessary to issue a waybill for drivers who are driving corporate (official) vehicles if they do not carry out commercial transportation, but operate vehicles for the internal needs of a legal entity or individual entrepreneur?

As you already understood, this is not necessary, since the current Russian legislation clearly indicated those persons who are obliged to carry a completed waybill while driving a vehicle and present it to police officers upon request.

Unfortunately, some traffic police officers, apparently, either do not know about these not very easy legislative norms (although this is their direct responsibility), or they intentionally take advantage of the legal illiteracy of drivers who work in various companies on the road.

Many drivers, even knowing in their hearts that traffic police officers do not legally require a waybill, try not to get involved. For many, unfortunately, it is easier to pay a fine.

But this leads to impunity for those unscrupulous traffic police officers who illegally demand a waybill from drivers who are not engaged in commercial transportation.

Therefore, we advise you, in case of illegal prosecution for the lack of a issued waybill, to challenge the actions of the traffic police in court, and whether you go to court or not is up to you, but it’s obviously easier to carry a waybill with you.

Features of issuing waybills

An accountant of any organization should know that such a document is issued for 1 day, or for 1 trip. For example, you are sent on a business trip to another city on company transport with a driver. He must receive a waybill before leaving.

Note that if your stay in another city dragged on for 1 month or even more, then in order to be brought back, the driver will have to write out 2 of the same sheet. You will find confirmation of this in Order No. 152 of the Ministry of Transport of the Russian Federation of September 18, 2008, entitled "On approval of mandatory details and the procedure for filling out waybills." It indicates the period of issue - from 1 to 30 days.

A sheet should be drawn up for each driver, especially if the transport will be used by several employees during transportation (paragraph 11 of the same order).

For each passenger car or truck of the company, a separate waybill must also be issued (paragraph 9 of the same order).

The document must be registered in the accounting department, or the heads of the organization themselves. Note that the period of storage of documents is at least 5 years.

Rules for filling out a waybill for a truck in 2017 - the procedure for making changes before leaving and on the line

In order to arrange correctly waybill form, you must follow the following rules:

  1. Do not forget to put down the date and code immediately , for which compensation will be calculated in the accounting department.
  2. Indicate the brand of car, trailer, garage number , as well as the number of employees-drivers, personal data.
  3. Determine the number of flights , the length of the route.
  4. Write down how many liters of fuel and other fuels and lubricants are required . If there is a residue in the car, then its amount is noted.
  5. Make a note about the health status of the driver from a person who allows the driver to his activities.
  6. Enter the vehicle speedometer readings.
  7. Write down what time you drove the car out of the garage , what time you arrived at the place of collection of passengers or cargo, indicate the address of this place.
  8. Describe the object of transportation.
  9. Time of arrival at the place of shipment goods being transported should also be documented.
  10. Presentation of TTN to the consignee also check in the appropriate box.
  11. Specify the time of departure from the place of shipment . If there is a downtime on the line, then it should also be written in the document, note the reason.
  12. Next, write down what time you arrived at the garage or at the checkpoint , then hand over the transport to the mechanic of the Quality Control Department or the checkpoint under the signature.

The main forms of waybills for cars and trucks

  1. For a passenger car. Such a document is issued according to No. 3. This paper allows you to record the work of an employee. In tax, this proof serves as the basis for calculating wages.
  2. For a special car. This is a variation of the previous document for a passenger car, so they write it out in form No. 3, special. This sheet also records data on the work of the driver.
  3. For a taxi driver in a car. Issued according to No. 4. It also records the work of the driver. According to the document, the salary of the driver is calculated.
  4. For a truck whose driver works piecework, a document is issued in the form No. 4-c.
  5. For freight transport, the driver of which performs work by time and daily, a sheet is drawn up according to No. 4-p.
  6. for bus paper is issued according to form No. 6. Typically, such a waybill is used for transport operating on suburban or urban routes.
  7. For non-public buses. When transporting passengers in such transport, the driver must have a document in a special form No. 6.

How to develop your own form of waybills - rules

Not all employers are willing to get involved with the issuance of waybills. As a rule, it takes a lot of time to fill out the paper. Therefore, it is possible to simplify such a document only for some organizations - those that do not have full-time drivers and vehicles intended for transportation for the purposes of the company.

According to the Federal Law “On Accounting” (November 21, 1996 N129), you must indicate all the main information in the document.

Penalties 2017 for the absence of waybills

Individual , moving without the required papers, in particular a waybill, cannot be criminally punished. He will be held administratively liable. This means that he will be obliged to pay a fine of 500 rubles (part 2 of article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Legal entity faces a larger fine - 100 thousand rubles (part 1 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation). The same punishment awaits companies organizing transportation by electric, ground transport.

If you have any questions with the approval of the waybill form, ask them in the comments or contact us by phone.

We can develop a taxi waybill specifically for your organization in order to prevent penalties

Waybill of the vehicle

Waybills

Changes in waybills came into force in December 2017(Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476).

In the waybill from 2018 is now mandatory the OGRN and data on the pre-trip inspection are entered.

Canceled round stamp on the letterhead, if its use is not provided for by the Charter.

If the organization decides to approve its form of waybills, then the following must be taken into account:

Name of the document, number and date of issue (when numbering, it is necessary to follow the chronology);

Validity of the waybill (the maximum period is one month);

Information about the owner of the car with the obligatory indication of PSRN;

Information about the driver of the vehicle (full name, driver's license number);

Information about the car (state license plate, brand);

Speedometer data before leaving for the flight and upon returning to the garage;

Date and time of the start of the flight and return to the parking lot;

Signature and full name a responsible employee who indicated the odometer reading, date and time;

Date and time of pre-trip and post-trip medical examination of the driver;

Stamp, signature and full name the health worker who conducted the medical examination;

Information about the passage of the pre-trip technical inspection, indicating the date and time (DD / MM / YYYY, as well as hours and minutes).

Signature and full name responsible for the technical inspection of the vehicle (mechanic, controller, foreman).

The completed document is signed dispatcher and the head of the institution or persons authorized by the head.

If the company uses printing, then the waybill is sealed.

The waybill is drawn up in one copy and handed over to the driver. At the end of the trip, the driver must hand it over to the responsible person for signature.

Waybill 2018 required not only to write off expenses and confirm them with the tax office. The driver needs it on a flight to confirm to the traffic police the legality of using a car, transporting passengers or cargo.

If the traffic police inspector does not provide a form, then the driver faces a fine of 500 to 3000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation.).

Rules for filling out a waybill

For each type of car, the Ministry of Transport approved new waybills for 2018.

Vehicle type

Waybill, form

Features in filling

The form

OKUD

Cars

The document can be used by organizations and private entrepreneurs operating cars. Condition: the form should not contain blank columns and details.

Freight transport with piece-rate payment to drivers

Completed by shipping companies. Condition: Drivers are paid on a piece-rate basis. The document provides separate columns for marks of cargo transportation customers. The form has tear-off coupons, on the basis of which the salary calculation is made. It is not allowed to issue a new ticket until the driver has submitted the previous one to the accounting department.

Trucks with hourly wages to drivers

The form is supplemented with a section for the details of waybills for transported goods and goods. Stored with transport documents. The voucher form is intended for two flights on one working day.

special vehicles

The form has detachable sheets, which are used to record the services rendered by special equipment.

On the basis of a tear-off coupon, the company issues invoices for the services rendered.

Taxi passenger

Contains special columns for taximeter indicators. The voucher is issued for a full work shift, at the end of which the driver submits the completed document to the accounting department or to a responsible person.

Buses for public and other use

No. 6-SPECIAL

Forms are suitable for organizations that transport passengers on urban and suburban routes, or for other passenger transportation. The document is issued to the driver only after the delivery of the previous voucher. The form is issued for a working day or a full shift. A medical worker's mark on passing the examination is required.

A waybill is required to:

Write off compensation for the use of personal property if an employee drives his car on company business;

Confirm the reality of the transaction for the carriage of goods.

How often to issue travel cards

The frequency of compiling waybills depends on whether the company is considered a transport company or not.

Trucking companies issue waybills on a daily basis and they are valid for one day (shift).

For a longer period waybills are issued only for business trips. Then the driver himself writes down a detailed route indicating the relevant dates.

Organizations that are not related to motor transport, draw up waybills with the frequency that allows you to justify the cost of fuel and lubricants and at least once a month.

Waybill Form

If the company is not a motor transport company, then she can issue travel sheets in a unified form orself-developed form.

Waybills are issued regardless of whether your car or rented.

Unified samples of waybills were approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.

If unified waybill samples are not suitable company (for example, some of the details are not used or there are no necessary indicators), then it can develop the form itself.

Own form must comply with the requirements of the legislation for primary documents (part 2 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

The use of own waybills is fixed in the accounting policy (clause 4 PBU 1/2008).

Filling out Waybills

When leaving the car and after returning to the garage, the waybill is checked by a mechanic or an employee in charge of operation. He looks at the speedometer readings, fuel consumption, etc., certifies him with a signature or a stamp.

In what form should an order be issued to approve waybills in 2018? What to write in it? Here is a sample order for approving the waybill form in 2018 with explanations on how to fill it out for organizations and individual entrepreneurs.

What are travel cards for?

A waybill in 2018 is required to, in particular:

  • calculate and calculate the driver's salary and allowances for traveling work;
  • write off the cost of gasoline and spare parts for the company's own and rented cars;
  • write off the cost of parking and gasoline if the employee traveled by car on a business trip;
  • write off compensation for the use of personal property if an employee drives his car on company business;
  • confirm the reality of cargo transportation transactions.

Type sheet form

An organization or an individual entrepreneur in 2018 can use:

  • unified forms of waybills;
  • self-designed itineraries.

Recently, the Ministry of Transport introduced an additional mandatory (!) Detail of the waybill: in the information about the owner (owner) of the vehicle, you must indicate the PSRN. In addition, the mandatory details included the date and time of pre-trip control + signature and full name. controller. And it is no longer necessary to put a seal or stamp in the heading of the waybill.

Why approve your type sheet form

Unified forms of waybills of an organization or individual entrepreneur may not be suitable (for various reasons). And then you need to approve your form.

According to the general rule of form primary documents determines the head of the organization on the proposal of the person who is entrusted with accounting (part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ). That is, the manager must approve one of two things:

  • or a waybill form independently developed by the organization;
  • or the fact that the organization uses unified forms.

Approve the forms of primary documents in the accounting policy (clause 4 PBU 1/2008). Samples of independently developed forms of waybills, approved by the head, include in the appendix to the order on approval of the form of waybills.

What an order looks like and what to include in it

Form approval order waybill must be formed on the letterhead of the organization or individual entrepreneur. This order must be drawn up in the form adopted for such documents. The order must include:

  • name of the compiler - organization or individual entrepreneur;
  • number and date of compilation;
  • document's name;
  • the essence of the event to which the publication of the order is dedicated;
  • date of entry into force;
  • the circle of persons who are affected by the obligation to execute the order;
  • a list of persons responsible for the execution of the order;
  • manager's signature;
  • signatures of persons familiar with the order.

Example

Suppose Kashchei the Immortal LLC wants to approve the waybill form in 2018. For this purpose, on the letterhead of the organization, you need to describe the basic details:

  • order number and date of issue (in our example, the order is No. 38 and the date of issue is 03/15/2018);
  • title: "On approval of the waybill form";
  • the essence of the event, it is also the content (here you need to make a reference to the regulatory legal act: “In accordance with Parts 2 and 4 of Article 9 of the Law “On Accounting” dated 06.12.2011 No. 402-FZ, as well as the order of the Ministry of Transport of the Russian Federation dated 09/18/2008 No. 152 as amended on 11/07/2017 "; in addition, it will be necessary to state the main reason for issuing the order: "Approve the waybill form given in Appendix No. 1 to this order as the primary document used to record and write off fuel and lubricants. Bring this order to the attention of all persons working with this document”);
  • date of entry into force (for our example, this is 03/16/2018);
  • list responsible persons(in our example, the responsibility for the execution this order assigned to the chief accountant of Kashchei Bessmerny LLC Lopatina O.S.);
  • a list of persons familiar with the order (in our case, these are the chief accountant of Kashchei Bessmertny LLC Lopatina O.S. and the driver Feoktistov I.A.);
  • signatures of the head and persons familiar with the order.

Below is a sample order for approval of a waybill. You can download this sample and use it in 2018.


In this article, we'll talk about what it looks like. order on approval of the waybill (sample for 2017), as well as why, in principle, this document is needed, why it should be approved and what is the form of the standard sheet.


So, why do we need waybills?
  1. For calculation and accrual wages drivers of official vehicles, as well as for calculating allowances for traveling work;
  2. With the help of waybills, the company has the opportunity to write off the cost of fuel and parts that were used up by the company's cars or leased vehicles;
  3. To write off costs for parking and fuel and lubricants for official and rented vehicles, which the employee of the enterprise used for a business trip;
  4. To compensate for the operation of a personal vehicle, if an employee of the company is forced to make work trips in his own car;
  5. In order to confirm the fact that the transaction took place, and the cargo was delivered from one point to another according to the agreed conditions.
How to fill out a waybill in 2017, which is used by the enterprise, can be:
  1. Based on the use of a unified form, according to which the document is filled out;
  2. Rely on those formats of travel papers that are accepted and developed by the company itself.

Why is it necessary to approve the waybill form?

In fact, some of the documentation formats that are accepted in the company may not be acceptable for use, for a number of reasons. various reasons. This obliges entrepreneurs approve the itinerary before claiming a write-off based on it. Federal Law 402 clearly states that the format primary documentation must be determined by the manager of the enterprise after it is proposed by the person in charge of the company's accounting. This means that the head of the firm can himself approve the itinerary, which was developed at the enterprise, or decide the need to draw up paper on the basis of a unified form.

Before approving the form of primary documentation, it is necessary to confirm this in the accounting policy of the company. After that, it must be completed waybill approval order. It is necessary to attach to it those forms of primary documents that were developed at the enterprise, provided that the approval of the waybill form has already been certified by the signature of the head of the enterprise.

Order on approval of the waybill is drawn up using a special form of the enterprise, the form of which is regulated for this documentation at the legislative level. Mandatory to indicate in the order are:

  1. The name of the business that will use the form;
  2. Date of formation of the document, and the license plate assigned to it;
  3. The name of the document itself;
  4. Description of the situation that became the reason for drawing up the paper;
  5. The date on which the order takes effect;
  6. The list of employees who are subject to the order;
  7. Chief's painting;
  8. Paintings of all employees who have read the document.

Sample order for approval of a waybill in 2017

Let's say individual enterprise IP Morozov this year decided to use a new form for travel documents. In the purpose column of this form, all information about the basic details should be indicated, namely:
  1. Data on the number of the order document, as well as the date when it was drawn up. For IP Morozov, this will be order No. 41, which was drawn up on 02/17/17.
  2. The name of the document itself: on approval of the format of travel documents;
  3. Description of the situation that led to the need to draw up an order. Reference must be made to the regulations legal acts, for example: "According to 402 federal law and 152 by order of the Ministry of Transport, the format of the travel form is approved as the primary documentation, which will henceforth be used for reporting on the consumption of fuel and spare parts. This document must be conveyed to the employees of the enterprise who will encounter it in the course of the work process "
  4. entry into force of the document. For example, 02/27/17
  5. The list of those employees who are responsible for the document. For example: Chief Accountant Volokov P.N.
  6. A list of all employees who need to familiarize themselves with the paper, for example, drivers who transport goods around the city;
  7. Murals of the head of the enterprise and subordinates who studied the order.
Below is an approximate sample order for approval of a waybill in 2017:



Karolina Emelyanova