Issuance of waybills. Regulatory documents for the issuance of waybills

Russian accountant, N 5, 2014
Artem Pfeffer,
journal expert

In this article we will talk about the nuances of filling waybills.

Federal Law No. 69-FZ of April 21, 2011 "On Amendments to Certain Legislative Acts of the Russian Federation" (hereinafter - Law No. 69-FZ) amended whole line current regulatory legal acts of our country, in particular in:

- Federal Law of December 10, 1995 N 196-FZ "On Road Safety";

- Federal Law of November 8, 2007 N 257-FZ "On highways and road activities in the Russian Federation and on amendments to certain legislative acts of the Russian Federation";

- ;

- Federal Law of December 26, 2008 N 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control";

- The Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation).

At the time of the adoption of Law N 69-FZ, passenger taxi services in our country suffered from numerous flaws:

- provided on worn-out and unsafe vehicles;

- were often inexperienced drivers who do not have the relevant experience;

- taxi drivers did not pay taxes;

- it was difficult to identify a taxi in the mass of other cars;

- Significantly different price of services;

- etc.

The adoption of Law N 69-FZ was aimed at avoiding all the negative aspects associated with the provision of passenger taxi services.

But Law N 69-FZ itself was amended by the Federal Law of April 23, 2012 N 34-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Part of Improving State Regulation of the Transportation of Passengers and Luggage by Passenger Taxi in the Russian Federation" entered into force on January 1, 2013.

So, according to paragraph 1 of Article 9 of Law N 69-FZ, the activity of transporting passengers and luggage by passenger taxis on the territory of the subject Russian Federation is carried out subject to the receipt by a legal entity or an individual entrepreneur of a permit to carry out activities for the transportation of passengers and luggage by passenger taxis, issued by the authorized executive body of the relevant subject of the Russian Federation. Such a permit is issued for a period of at least five years on the basis of an application by a legal entity or individual entrepreneur filed in the form of an electronic document using the regional portal of state and municipal services or a document on paper.

The application, signed in the manner specified in paragraph 1.1 of Article 9 of Law N 69-FZ, must indicate:

- full and (if available) abbreviated name, including company name, and organizational and legal form of a legal entity, address of its location, state registration number records of the establishment of a legal entity, data of a document confirming the fact of entering information about a legal entity in the unified state register of legal entities, indicating the address of the location of the body that carried out the state registration, as well as a telephone number and (if any) address Email legal entity;

- surname, name and (if any) patronymic of an individual entrepreneur, address of his registration at the place of residence, data of the document proving his identity, state registration number of the entry on state registration of an individual entrepreneur, data of a document confirming the fact of entering information about an individual entrepreneur in Unified State Register of Individual Entrepreneurs, indicating the address of the location of the body that carried out the state registration, as well as the telephone number and (if any) email address of the individual entrepreneur;

- identification number of the taxpayer and data of the document on registration of the taxpayer with the tax authority.

The application must be accompanied by the following documents listed in paragraph 1.2 of Article 9 of Law N 69-FZ, which can also be submitted in the form of an electronic document using the regional portal of state and municipal services or a paper document:

- a copy of the identity document of the applicant (representative of the applicant);

- copies of certificates of registration of vehicles that are supposed to be used for the provision of services for the transportation of passengers and luggage by passenger taxis, certified by the applicant;

- a copy of the leasing agreement or rental agreement vehicle, which is supposed to be used for the provision of services for the transportation of passengers and luggage by a passenger taxi (if the vehicle is provided on the basis of a leasing agreement or a lease agreement), certified by the applicant, or a copy of a notarized power of attorney for the right to dispose of the vehicle, which is supposed to be used by an individual entrepreneur for the provision of services for the transportation of passengers and luggage by passenger taxis (if the vehicle is provided on the basis of an issued individual a notarized power of attorney for the right to dispose of the vehicle).

Note!

The lists of information and documents specified in paragraphs 1.1 and 1.2 of Article 9 of Law N 69-FZ are exhaustive and are not subject to expansion (paragraph 1.3 of Article 9 of Law N 69-FZ).

The obtained permit gives the carrier the right to conclude a contract for chartering a passenger taxi only on the territory of that subject of the Russian Federation, the authorized body of which issued such a permit. Transportation through the territories of other entities is allowed only if the point of delivery of a passenger taxi is located on the territory of the entity whose authorized body issued the permit, and the destination is outside the territory of this entity.

Meanwhile, the constituent entities of the Russian Federation may conclude agreements on the basis of which carriers with appropriate permits issued by the authorized body of one of such entities are granted the right to conclude charter contracts for passenger taxis in the territories of the constituent entities of the Russian Federation that have concluded these agreements (paragraph 1.4 of Article 9 of the Law N 69-FZ).

Recall that from September 1, 2011 to January 1, 2013, permits were issued only if a legal entity or individual entrepreneur had the right of ownership or on the terms of leasing of vehicles intended for the provision of services for the transportation of passengers and luggage by passenger taxis. That is, the provision of taxi services on rented vehicles was not allowed.

Since January 1, 2013, the situation has changed dramatically, since the permit is issued not only if the applicant has the right of ownership, the right of economic management or on the basis of a vehicle leasing agreement, but also if there are such on the right of a vehicle lease agreement intended for the provision of services for transportation of passengers and luggage by passenger taxi, as well as in the case of an individual entrepreneur using a vehicle on the basis of a notarized power of attorney issued by an individual for the right to dispose of the vehicle, if these vehicles comply with the requirements established by Law N 69-ФЗ and the law adopted in accordance with it subject of the Russian Federation (paragraph 2 of Article 9 of Law No. 169-FZ*).
________________
*Probably an original error. It should read: "Law N 69". - Database manufacturer's note.


Note!

The issuance of a permit may be refused, the reason for the refusal is the provision of false information by the applicant. A permit or notification of a reasoned refusal to issue a permit must be issued within a period not exceeding 30 days from the date of application, which follows from paragraph 2.1 of Article 9 of Law N 69-FZ.

A permit is issued for each vehicle used as a passenger taxi. For one vehicle, regardless of the legal grounds for the applicant's ownership of vehicles that are supposed to be used as a passenger taxi, only one permit can be issued (paragraph 3 of Article 9 of Law N 69-FZ).

The permit must be kept in the cabin of a passenger taxi and presented at the request of the passenger, official authorized body or employee of the state security inspectorate traffic(Clause 7 of Article 9 of Law N 69-FZ).

The register of issued permits is subject to posting on the official website of the authorized body and updating within five days from the date of making the relevant changes to the register (paragraph 9 of article 9 of Law N 69-FZ).

It is important to know that in certain cases established by law, the validity of a permit may be suspended or, worse, revoked (cancelled) (paragraphs 10-15 of Article 9 of Law N 69-FZ).

Note!

In order to ensure the safety of passenger taxi passengers and identify passenger taxis in relation to other vehicles, on the basis of paragraph 16 of Article 9 of Law N 69-FZ, a passenger taxi must meet the following requirements:

- a passenger taxi must have on the body (side surfaces of the body) a color graphic scheme, which is a composition of squares of a contrasting color, arranged in a checkerboard pattern;

- a passenger taxi must comply with a unified color scheme body in the event that such a requirement is established by the laws of the constituent entities of the Russian Federation. That is, if, for example, the legislative bodies of any subject of the Russian Federation officially decide that all taxi cars must be green, then it should be so. In our opinion, this is wrong, because the vast majority of taxi drivers work for their own private cars, and to put their work under the condition of changing the color of the cars they own is absurd;

- passenger taxis must have an orange identification lamp on the roof;

- a passenger taxi must be equipped with a taximeter, if the fee for using a passenger taxi is determined in accordance with the indications of the taximeter on the basis of established tariffs based on the actual distance of transportation and (or) the actual time of using a passenger taxi;

- the taxi driver must have a driving experience of at least three years;

- a legal entity or an individual entrepreneur engaged in the provision of services for the transportation of passengers and luggage by passenger taxis is obliged to: provide Maintenance and repair of passenger taxis; control the technical condition of passenger taxis before leaving the line; ensure that drivers of passenger taxis pass a pre-trip medical examination.

Regarding the equipment of passenger taxis with taximeters in paragraph 9 of the Appendix to the letter of the Federal Tax Service of the Russian Federation dated September 10, 2012 N AS-4-2 / [email protected]"On sending clarifications" it is said that in accordance with paragraph 7 of clause 2 of the Rules for the carriage of passengers and baggage by road and urban ground electric transport, approved by Decree of the Government of the Russian Federation of February 14, 2009 N 112, a taximeter means equipment designed to calculate the cost transportation of passengers and luggage by passenger taxi based on the established tariffs per unit of mileage and (or) unit of time for using the vehicle.

Technical requirements for electronic cash registers built into taximeters for making cash settlements with the population in the field of services in road transport were approved by the decision of the State Interdepartmental Expert Commission on Cash Registers (Minutes N 9 / 25-95 of December 27, 1995) .

Currently, the State Register of cash registers includes cash registers that meet the above technical requirements, which can be used in the provision of passenger taxi services.

The procedure for exercising control of regional state control over compliance by legal entities and entrepreneurs with the requirements provided for in paragraphs 1.4 and 16 of Article 9 of Law N 69-FZ, as well as the rules for transporting passengers and luggage by passenger taxis, is determined by the law of the subject of the Russian Federation (paragraph 18 of Article 9 of Law N 69 -FZ).

Control over their observance directly in the process of transporting passengers and luggage by passenger taxi is carried out by the federal executive body authorized by the Government of the Russian Federation as part of state control (supervision) in the field of road safety.

The basis for including a scheduled inspection in the annual plan for scheduled inspections in accordance with paragraph 20 of Article 9 of Law N 69-FZ is the expiration of one year from the date of:

- issuance of the first permit to a legal entity or individual entrepreneur;

- completion of the last scheduled inspection of a legal entity or individual entrepreneur.

Paragraph 21 of Article 9 of Law N 69-FZ also lists specific cases of unscheduled inspections.

Note!

In order to improve the organization of transport services for the population, optimize traffic load on the road network by the law of the subject of the Russian Federation based on the population of the subject of the Russian Federation, the level of provision of the population with services public transport and development of the road network can be established maximum amount vehicles used to provide services for the transportation of passengers and luggage by passenger taxis on the territory of a constituent entity of the Russian Federation.

This provision of Law N 69-FZ will come into force on January 1, 2015. At the same time, the maximum number of passenger taxis established by the law of a constituent entity of the Russian Federation cannot be less than the number of permits in force as of July 1, 2014.

If the number of submitted applications for the issuance of permits exceeds the maximum number of passenger taxis, the issuance of permits will be carried out based on the results of an auction held in accordance with the legislation of the subject of the Russian Federation. Organization, holding and summarizing the results of the auction are carried out by the authorized body.

Concluding the article, we note once again that Law N 69-FZ amended the Code of Administrative Offenses of the Russian Federation, which was supplemented by article 11.14.1, which entered into force on January 1, 2012, which provides for administrative responsibility for:

- the absence in the cabin of a passenger taxi of information provided for by the Rules for the carriage of passengers and luggage by road and urban ground electric transport, approved by Decree of the Government of the Russian Federation of February 14, 2009 N 112;

- non-issuance to the passenger of a cash receipt or a receipt confirming payment for the use of a passenger taxi;

- the absence on the vehicle used for the provision of services for the transportation of passengers and luggage, the color scheme of a passenger taxi and (or) an identification lamp on the roof of the specified vehicle.

was supplemented by part 2.1, establishing responsibility for the carriage of passengers and baggage by a passenger vehicle used to provide services for the carriage of passengers and baggage, by a driver who does not have a permit for carrying out activities for the carriage of passengers and baggage by a passenger taxi.

Waybill of a car

The need to issue waybills is faced not only by motor transport organizations, but also by other organizations using cars to carry out activities. In the article we will talk about the waybill, which draws up the work passenger car, and also give an example of its filling.

Recall that until January 1, 2013, in accordance with the requirements of the accounting legislation in force at that time, all business transactions carried out by the organization had to be documented by supporting documents, and primary documents drawn up according to unified forms approved by the State Statistics Committee were accepted as such.

Since January 1, 2013, the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ) has been in force.

This law, like its predecessor, does not cancel the obligation of Russian firms to confirm the facts of the economic life of the organization with primary accounting documents. Moreover, Law N 402-FZ provides that primary accounting documents are drawn up when the fact of economic life is committed, and if this is not possible, then immediately after its completion.

In accordance with paragraph 4 of Article 9 of Law N 402-FZ, the form of primary accounting documents is determined by the head of the economic entity on the proposal of the official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

Thus, unified forms of primary accounting documentation from January 1, 2013, they can be applied by business entities at their discretion, but as practice shows, business entities that are entrusted with the obligation to conduct accounting, continue to use unified forms of "primary", having provided for this in orders for accounting policies.

We will consider the unified waybill further.

The forms of primary accounting documentation for recording work in road transport were approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78 "On approval of unified forms of primary accounting documentation for accounting for the work of construction machines and mechanisms, work in road transport" (hereinafter - Resolution N 78) .

In total, the said resolution approved 9 forms of documents, including the Waybill of a passenger car (form N 3). In addition to the primary document forms themselves, Decree N 78 also approved instructions for the use and filling out of forms.

We remind readers that since mid-2008, the Federal Law of November 8, 2007 N 259-FZ "Charter of Road Transport and Urban Surface Electric Transport" (hereinafter referred to as the Charter) has been in force on the territory of the Russian Federation. The Charter, in particular, regulates relations arising from the provision of services by road transport, which is part of the transport system of the Russian Federation.

According to Article 2 of the Charter, a waybill is a document that serves to record and control the operation of a vehicle, a driver.

The obligation to approve the mandatory details and the procedure for filling out waybills is assigned by paragraph 1 of Article 6 of the Charter to the Ministry of Transport of the Russian Federation. Order of the Ministry of Transport of the Russian Federation of September 18, 2008 N 152 (hereinafter - Order N 152) approved the mandatory details and the procedure for filling out waybills.

In accordance with paragraph 2 of Order N 152, the approved mandatory details and the procedure for filling out waybills must apply legal entities and individual entrepreneurs operating cars and trucks, buses, trolleybuses and trams. In other words, regardless of whether your organization is a motor transport company or operates in other sectors of the economy, if it operates a car, then the provisions established by Order N 152 must be observed without fail.

So, let's consider what details the waybill of a car should contain in accordance with Order N 152, as well as the procedure for filling them out:

1) Name and number of the waybill.

When filling out a waybill for a car, the name should indicate "Waybill for a car".

The waybill number is indicated in the heading. As a rule, the numbering of each type of primary documents, including waybills for cars, starts anew every year and is conducted in chronological order in accordance with the numbering system adopted by the vehicle owner.

2) Information about the validity period of the waybill.

The specified information includes the date (day, month, year) during which the waybill can be used. If the waybill is issued for more than one day, then the start and end dates of the waybill should be indicated.

A waybill is issued in accordance with paragraph 10 of Order N 152 for one day or a period not exceeding one month. As you probably remember, earlier there were many disputes between tax officials and organizations about the frequency of compiling waybills. Such disputes had to be resolved in court. Now there are no reasons for such disputes, since it is allowed to issue a waybill for a period not exceeding one month.

3) Information about the owner (owner) of the vehicle.

If the owner (owner) of the car is a legal entity, then the information should indicate its name, legal form, location and telephone number.

If the owner (owner) of the car is an individual entrepreneur, then his last name, first name, patronymic, postal address and telephone number are indicated.

4) Information about the vehicle.

Here you should specify:

- type of vehicle, in our case it is a car;

- Car model;

- state registration mark;

- odometer readings (full kilometers of run) when the car leaves the garage and enters the garage (odometer is a device for determining the distance traveled);

- date (day, month, year) and time (hours, minutes) of the car's departure from the place of permanent parking and its arrival at the specified parking lot.

Dates, times and odometer readings when a car leaves a permanent parking lot and drives back are entered by authorized persons appointed by the decision of the head of the organization or individual entrepreneur. These data must be certified by stamps or signatures of authorized persons indicating initials and surnames.

If an individual entrepreneur combines the duties of a driver, then the dates, time and odometer readings when a car leaves a permanent parking lot and returns to the parking lot are entered directly by an individual entrepreneur.

5) Information about the driver.

Information about the driver includes the last name, first name and patronymic of the driver, as well as the date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver. Data on the passage of such examinations are affixed by the medical worker who conducted the corresponding examination, and certified by his stamp and signature indicating the last name, first name and patronymic.

In addition to the details listed, on the basis of paragraph 8 of Order N 152, additional details are allowed on the waybill, taking into account the specifics of carrying out activities related to the transportation of passengers and luggage by car.

If the organization has decided to use a unified waybill form, if necessary, it can add additional details to the form. At the same time, all the details contained in the form of the document initially must remain unchanged, the removal of any details from the unified forms is not allowed.

The decision to amend the unified form of the waybill should be issued by order or order of the head of the organization and secured by an order according to the accounting policy of the organization.

The format of the passenger car waybill form specified in the album of unified forms is recommended and can be changed. If necessary, the columns and lines of the form can be expanded or narrowed, additional lines and loose sheets can be added for more convenient placement of information.

Also, Order N 152 established that a waybill is issued for each passenger car used by a legal entity and an individual entrepreneur for the transportation of passengers and luggage. The heading of the waybill must contain a seal (stamp) of a legal entity (individual entrepreneur) owning a car on the right of ownership or on other legal grounds.

If during the validity period of the waybill a car is used in shifts by several drivers, then on the basis of paragraph 11 of Order N 152, it is allowed to issue several waybills for one car separately for each driver. In this case, the order in which the odometer data is reflected in the waybill, as well as the date and time of departure and return to the parking lot, has a peculiarity. The date, time and odometer readings when a car leaves a permanent parking lot are entered in the waybill of the driver who leaves the parking lot first. The date, time and odometer readings when a car enters a permanent parking lot are indicated in the waybill of the driver who is the last to enter the parking lot.

Owners (owners) of cars are required to register completed waybills in the waybill register, which is established by clause 17 of Order No. 152. Since a unified form of the waybill registration journal has not been approved, and the organization can develop the journal form on its own, not forgetting that the document, the form of the primary document must contain the mandatory details established by paragraph 2 of Article 9 of Law N 402-FZ.

At the same time, Decree N 78 approved the Logbook for the movement of waybills (form N 8), designed to control the movement of waybills issued to the driver, and the delivery of processed waybills to the accounting department. According to the author, the organization can use the indicated form of the journal for registering waybills, securing its use by ordering the accounting policy.

Registered waybills should be kept for at least five years.

Note!

In accordance with paragraph 2 of Article 6 of the Charter, it is prohibited to transport passengers and luggage by cars without issuing a waybill for the corresponding vehicle.

As you can see, the procedure for filling out waybills, approved by Order N 152, is much more detailed than the instructions for using and filling out forms, approved by Decree N 78.

Based on the approved form of the Waybill for a car, it also reflects the following data:

- brand, amount of fuel dispensed;

- fuel balance upon departure and upon return;

- fuel consumption according to the norm and actual;

- economy or excessive consumption of fuel.

Regarding the filling in of the above details, in the letter of Rosstat N IU-09-22 / 257 "On waybills", dated February 3, 2005, it is said that the section "Fuel movement" is filled in full for all the details, based on actual costs and instrument indicators. Accordingly, the cost of gasoline is written off on cashier's checks, coupons or other documents on the basis of waybills confirming the validity of the mileage.

The waybill must indicate the speedometer readings and the mileage of the car. But among the mandatory details of the waybill, according to Order N 152, there is such a detail as information about the vehicle, where the odometer reading should be indicated. The speedometer is a device for measuring the speed of a vehicle, and it is often combined in one housing with a distance meter, that is, with an odometer. The visible part of the odometer is a row of wheels with numbers on dashboard car, which show the distance traveled.

The reverse side of the waybill contains a section that reflects information about the route of the car. In the letter of Rosstat of February 3, 2005 N IU-09-22 / 257 “On waybills”, which we have already mentioned, it literally says the following: “As for the description of the route in the waybill associated with the performance of transportation or official assignments, it is recorded according to to all points along the route of the car. Specialists of the Ministry of Finance of the Russian Federation hold a similar opinion. In particular, in a letter dated February 20, 2006 N 03-03-04 / 1/129, it was noted that the purpose of compiling a waybill, among other things, is to confirm the reasonableness of the expense fuels and lubricants. The absence in this document of information about a specific place of travel does not allow us to judge the fact that the car was used by employees of the organization for official purposes. Such details are mandatory and reflect the content of the business transaction.

Thus, in the opinion of the Ministry of Finance of the Russian Federation, a waybill that does not contain information about the location of the vehicle as part of its details does not confirm the expenses incurred by the taxpayer for the purchase of fuels and lubricants.

As you know, in addition to accounting, organizations are also required to maintain tax records. Primary accounting documents can also be used to confirm data tax accounting, which is established by Article 313 of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). Lack of accounting documents or non-compliance with the requirements for filling them out can lead to serious consequences.

As an example, we can cite a trial to bring an organization to tax liability, provided for in paragraph 2 of Article 120 of the Tax Code of the Russian Federation. The tax inspectorate, conducting an on-site tax audit of a taxpayer, established a gross violation of the rules for accounting for income and expenses, which manifested itself in the absence of waybills confirming the expenses for writing off fuel and lubricants for one tax period and in the non-compliance of waybills with the requirements of Decree N 78 for another tax period .

The organization, not agreeing with the decision of the tax inspectorate, applied to the court with a demand to invalidate the decision of the tax authority to bring the organization to tax liability. The court denied the organization's request. The resolution of the Federal Antimonopoly Service of the North-Western District of January 19, 2005 in case N A13-5025 / 04-14 states, in particular, in accordance with resolution N 78, the waybill of a car (form N 3) must necessarily contain a serial number, date of issue, stamp and seal of the organization that owns the car. The court found that the waybills submitted by the organization did not contain the number of the waybill, the time of departure from the garage and return to the garage, and the route of the car. Therefore, the conclusion that the submitted waybills do not confirm the use of the car for production purposes is correct.

Compilation most important documents on request Issuance of waybills(legal acts, forms, articles, expert advice and much more).

Regulations: Issuance of waybills

10. The waybill is issued for one day or a period not exceeding one month.

Issued in one copy by the dispatcher or an authorized person. The waybill is valid for one day or shift only. For more long term it is issued only in the case of a business trip, when the driver performs the task for more than one day (shift).

Articles, comments, answers to questions: Issuance of waybills

The court pointed out that errors in waybills are not grounds for inclusion Money issued under the report, in tax base for personal income tax, since these funds were directed to production purposes.

The court concluded that there were no business transactions and that unjustified benefits were obtained, in particular, on the grounds that the waybills were drawn up in violation. There is no information about the movement of fuel and lubricants, the amount of issued and consumed fuel, no speedometer readings are indicated, no receipts are attached indicating that the car was refueled, the names of the consignor and consignee are not indicated, there is no decoding of the counterparty's signature, the arrival and departure columns are not filled in, there is no signature of the dispatcher who allowed departure of the car, signatures of the driver and the owner of the car.

Forms of documents: Issuance of waybills

The document is available: in the commercial version ConsultantPlus

All business transactions conducted by the organization, in accordance with Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", must be documented with supporting documents. These documents are the primary documents on the basis of which accounting is maintained.

The primary accounting document is a written certificate of a business transaction that has legal force and does not require further explanation and detail.

Business transactions that are not formalized by the primary accounting document are not accepted for accounting and are not subject to reflection in accounting registers.

Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation. The developed and approved unified forms of primary accounting documentation in accordance with Decree of the Government of the Russian Federation dated July 8, 1997 No. 835 “On primary accounting documents” should be used by all organizations, regardless of their legal form.

In accordance with the Decree of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the procedure for the application of unified forms of primary accounting documentation”, in addition to the forms for accounting for cash transactions, the organization can, if necessary, enter additional details into unified forms of primary accounting documentation. At the same time, all the details of the approved unified forms of primary accounting documentation remain unchanged, including the code, form number, document name. Removal of individual details from unified forms is not allowed.

The changes introduced must be formalized by the relevant organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and can be changed in terms of expanding and narrowing the columns and lines, taking into account the significance of the indicators, including additional lines and loose sheets for ease of placement and processing of the necessary information.

Documents confirming the consumption of fuel and lubricants are waybills. Currently, forms of waybills are used, developed separately for organizations and individual entrepreneurs.

Primary accounting documentation for organizations

In particular, Decree No. 78 approved the following forms of waybills, which should be used by legal entities of all forms of ownership engaged in operating activities construction machines, mechanisms, vehicles and being senders and recipients of goods transported by road.

Form number	Form name
	Waybill of a car
	Waybill special vehicle
	Taxi waybill
	Waybill truck
	Bus waybill
	The bus waybill common use
	Journal of the movement of waybills
	Bill of lading

Primary document for accounting work passenger vehicles is (form No. 3), which is issued in one copy by the dispatcher or an authorized person.

The waybill is valid only for one day or shift, in the case of a business trip, when the driver performs the task for more than one day (shift), the waybill is issued for a longer period.

The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car. Attention is drawn to this in the Letter of the UMNS of the Russian Federation for the city of Moscow dated April 30, 2004 No. 26-12 / 31459. The said letter also noted that since the waybill form No. 3 is the primary document for accounting for the operation of passenger vehicles, each organization using passenger cars in its activities is obliged to correctly and timely draw up waybills containing, in particular, information on the consumption of fuel and lubricants .

Incorrect or incomplete filling of all the details of form No. 3 may lead to distortion of information about the main performance indicators road transport, including the expenditure of fuel and lubricants necessary for the correct accounting of these expenses for the purposes of taxation of profits.

There are different opinions about the independent development of waybills by organizations. We consider it necessary to draw your attention to the Letter of the Ministry of Finance of the Russian Federation dated July 15, 2005 No. 03-03-04 / 1/75, which concerns, in particular, the issues of filling out waybills. In it, specialists from the financial department noted that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary documentation. The organization is entitled to independently develop the form of those primary documents, the form of which is not provided for in these albums.

The primary document confirming the expenses incurred for fuel and lubricants is a waybill, the unified form of which is approved by Decree No. 78. Since the unified form of the waybill is approved by the Decree, the organization does not have the right to independently develop and approve the form of this primary accounting document.

A slightly different opinion is contained in the Letter of the Ministry of Finance of the Russian Federation dated March 16, 2006 No. 03-03-04 / 2/77. In particular, it says that form No. 3 of the waybill applies to legal entities of all forms of ownership engaged in the operation of vehicles and is mandatory for motor transport organizations. As for other organizations, they can develop their own form of a waybill or other document confirming the expenses incurred in the form of fuel and lubricants, which must reflect all the details provided for in paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On accounting."

If the organization decides to independently develop a waybill form, this form and the procedure for filling out and compiling it must be approved as an annex to the organization's accounting policy.

(form No. 3-special) is the main primary document for accounting for the operation of a special vehicle and is designed to complete a task for two customers within only one day (shift).

This form is issued in one copy by the dispatcher or other authorized person and is issued to the driver against receipt, subject to the delivery of the previous waybill.

The section “Results of the vehicle operation” is filled in by the persons responsible for the work, the task for the driver for the working day (shift) is entered into the “Task for the driver” section, the section “Special notes” should contain data on changing the task, if such changes were made, as well as information about accompanying persons and the like.

The basis for presenting an invoice to the customer is the detachable waybill, filled in by the organization that owns the car.

To account for the work of a passenger taxi, it is used (form No. 4), issued by the dispatcher of the organization in one copy. Every day, before the start of the working day, the driver receives a waybill, and at the end of the shift, he delivers it to the control room.

(form No. 4-c) and (form No. 4-p) are the main document that determines, together with the transportation of goods, indicators for accounting for the work of the rolling stock and the driver, as well as for making payments for the transportation of goods. Prior to issuance to the driver, the waybill is filled in by the dispatcher of the organization or a person authorized to do so, the relevant columns and lines are filled in by the customer and employees of the organization - the owner of the vehicle.

The customer fills in a detachable waybill, which serves as the basis for the presentation of an invoice by the owner of the vehicle to the customer.

The waybill remains with the owner of the vehicle, and the tear-off ticket, together with the invoice for payment, is transferred to the customer.

These forms differ in that form No. 4-c is used subject to payment for the work of the car at piece rates, and form No. 4-p is used subject to payment for the work of the car at a time-based rate and is designed for simultaneous transportation of up to two customers within one working day or driver change.

In the case when inventory items will be transported with time-based payment for the operation of the car, the numbers of the shipping documents are entered into the waybill and one copy of these documents is attached, as a result of which the number of tons of cargo transported and other indicators reflecting the work of the car and the driver are indicated .

Waybills are issued to the driver against signature by an authorized person for only one working day (shift), subject to the driver handing over the waybill of the previous day of work.

Waybills are stored in the organization together with shipping documents, making it possible to check them simultaneously.

The main document for accounting for the operation of the bus is (form No. 6). This form is used to record the operation of the bus on urban and suburban routes. All information about the bus, fuel consumption and tasks for drivers are recorded in the waybill by the dispatcher or mechanic.

To account for the operation of a non-public bus for the transportation of passengers, it is used (form No. 6 special), issued in one copy and issued to the driver against receipt, subject to the delivery of the previous waybill. The waybill is valid only for one day or one shift and is issued only to fulfill the order of one organization.

Primary documents for individual entrepreneurs engaged in transportation activities in road transport.

For individual entrepreneurs operating motor vehicles on the basis of ownership, lease (or other legal grounds) when they carry out transportation activities on a commercial basis, as well as at their own expense for production purposes, forms of waybills have also been developed. Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 "On the introduction of travel documentation for individual entrepreneurs engaged in transportation activities in road transport" approved the following forms of waybills:

• waybill of a truck of an individual entrepreneur (form No. PG-1);
• waybill of the bus of an individual entrepreneur (form No. PA-1);
• waybill for a passenger car of an individual entrepreneur (form No. PL-1).

The same Order of the Ministry of Transport of the Russian Federation approved the Procedure for maintaining waybills when carrying out transportation activities by individual entrepreneurs.

If an entrepreneur uses hired labor of employees, then a waybill is issued to each driver by the entrepreneur himself or by a person appointed by him. If the vehicle is driven by an entrepreneur, then the waybill is drawn up directly by him.

The waybill is valid for one day, however, in the event that the driver performs the task for more than one day (shift) outside the place of permanent parking of the vehicle, the waybill is valid during this period.

The waybill must be kept by the driver during the entire working time and presented according to the requirements of the police officers and employees of the Russian Transport Inspectorate.

Filling in the details of the waybill is carried out in the following order.

In the line "Waybill" its account number is indicated. Under the title of the document is the date during which it is valid, for example, March 12, 2006.

In the "Entrepreneur" section, you should indicate the surname, name, patronymic, home address and telephone number of the entrepreneur.

The lines "Driver" and "Driver's license number" contain the surname and initials of the drivers working on this waybill, and their numbers driving licenses the right to drive a motor vehicle.

The type of license card and its registration number are indicated in the "License Card" line provided for this purpose.

Mark should be indicated in appropriate terms motor vehicle and trailer, their registration numbers.

Health officials are involved in the pre-trip medical examination. In the line "The driver is allowed to drive for health reasons" the signature of such an employee is affixed, certifying the driver's health condition and his admission to drive a motor vehicle.

In addition to the pre-trip medical examination of drivers, a pre-trip medical examination is also carried out. technical inspection motor vehicle. The inspection is carried out by a person who meets the relevant qualification requirements. This person in the line “The car is technically sound. Departure is allowed ”when the driver leaves the line, he must put his signature.

The lines "Departure" and "Return" indicate the date (day, month, year), the actual time (in hours and minutes) and the speedometer readings when leaving and returning the vehicle.

Section I of the waybill is intended to reflect the execution transport services during the working shift in the implementation of entrepreneurial activities.

Section II is filled in by the entrepreneur based on the results of transport work for the entire period of validity of the waybill.

In the waybills No. PG-1, No. PA-1 and No. PL-1, in the sections “Results of using a truck”, “Results of using a bus”, “Results of using a car”, the following data is entered:

• the total mileage of the vehicle, defined as the difference between the speedometer readings when leaving and returning to the place of permanent parking of the vehicle;
• time at work, defined as the difference between the time of departure and the time of return to the place of permanent parking of the vehicle, minus the time for lunch and rest for the driver;
• the volume of cargo transported (the number of passengers transported by bus), which is defined as the total amount of cargo (passengers) transported for the entire time of work on this waybill.

The waybill at the end of work must be certified by the personal signature of the entrepreneur.

The waybill contains the "Special Marks" section, which is designed to record the checks carried out by police officers and employees of the Russian Transport Inspectorate.

Entrepreneurs and persons specially appointed by them, when drawing up travel documentation, are obliged to ensure the accuracy and completeness of filling in the details of travel sheets.

Forms of waybills can be made by printing, using a printer, copying equipment, or in another way that ensures accurate paperwork.

Expiry date of the waybill.

In the previous sections, we have repeatedly noted that the waybill is valid only for one day or shift. And only in the case when the driver completes the task for more than one day (shift), the waybill is issued for a longer period.

Many organizations issue trip sheets for a week, ten days or a month. The tax authorities, establishing such facts during the audit, believe that these organizations attribute the amounts of fuel and lubricants to expenses unlawfully, since waybills must be issued daily. If such a situation arises in your organization, we will give an example from judicial practice to argue disputes with the tax authorities.

The Federal Antimonopoly Service of the Northwestern District, in its Decree dated April 5, 2004 in case No. A56-22408 / 03, considered a situation typical for many companies that use cars exclusively for the needs of the organization: for transporting management, delivering documents, and so on. The Tax Inspectorate filed a complaint that the Company unlawfully attributed the costs of purchasing gasoline to the cost of production, referring to the fact that the waybills of cars submitted by the Company were not drawn up for every day, but for a month and do not contain all the necessary details.

The court recognized it as irrational to issue daily waybills for such trips. The court substantiated its decision by the fact that waybills were drawn up in accordance with the law, their form is intended primarily for accounting for cargo transportation operations. transport companies and registration of business transactions with third parties. The basis for the write-off of gasoline, as a rule, are waybills, as well as cash receipts of gas stations, other documents that allow you to determine the cost of purchased fuels and lubricants.

The Letter of the Ministry of Finance of the Russian Federation dated March 16, 2006 No. 03-03-04 / 2/77 states that primary accounting documents confirming the consumption of fuel and lubricants must be drawn up in such a way and with such frequency that on their basis it is possible to judge the validity of the produced consumption. The letter goes on to say:

“In the event that the weekly (monthly, quarterly) drawing up of a waybill allows you to organize the accounting of hours worked, the consumption of fuels and lubricants, we believe that a waybill compiled at such a frequency with cash receipts attached to it, reflecting the purchase of these materials, can confirm the above expenses of the taxpayer.

A similar opinion is contained in the Letter of the Ministry of Finance of the Russian Federation dated February 20, 2006 No. 03-03-04 / 1/129. The specialists of the Ministry of Finance believe that if the monthly preparation of a waybill allows you to organize the accounting of hours worked, the consumption of fuel and lubricants, then a waybill drawn up with such frequency can confirm the above-mentioned expenses of the taxpayer.

Determination of fuel consumption according to waybills

In all waybills listed by us in the two previous sections, in addition to the details provided for each form, the following data is indicated, common to all forms:

• speedometer readings;
• mileage of the vehicle;
• the brand and quantity of the issued fuel;
• remaining fuel at departure;
• remaining fuel on return;
• fuel consumption according to the norm;
• actual fuel consumption;
• fuel economy;
• fuel overrun.

Consider filling out a waybill using the example of form No. 3 "Waybill for a car." But before that, let's draw the attention of readers to the Letter of Rosstat dated February 3, 2005 No. IU-09-22 / 257 “On waybills”, regarding the procedure for applying waybills for a car. The letter specifically says the following:

“As for the description of the route in the waybill, related to the performance of transportation or a service assignment, it is recorded for all points along the route of the car.

Filling in the "Fuel flow" section is carried out in full for all details, based on actual costs and instrument indicators. Accordingly, the cost of gasoline is written off on cashier's checks, coupons or other documents on the basis of waybills confirming the validity of the mileage.

Please note that it is not allowed to have blank details in the unified forms.

I would also like to draw attention to the Letter of the Federal Tax Service for the city of Moscow dated July 25, 2005 No. 20-12 / 53147, which says the following:

« Incorrect or incomplete filling of all the details (fuel consumption based on the brand of fuel, consumption rates and actual consumption) of the duly approved form of primary accounting documentation (in this case- waybill of a passenger car) can lead to distortion of the information necessary for accounting and tax accounting on the main indicators of the operation of road transport, which is used by the organization in the course of its activities, including the consumption of fuel and fuels and lubricants for production purposes.

The main indicators for determining the amount of fuel (POL) consumed, the cost of purchasing which is subject to accounting for income tax purposes, are:

• - the actual length of the route for a working day or driver shift;
• - the actual mileage of the car according to the speedometer data for a working day or shift;
• - actual fuel (gasoline) consumption per 100 km per working day or shift;
• - norms of fuel (gasoline) consumption per 100 km based on the approved norms of the Ministry of Transport or specifications specific car(in accordance with the technical documentation of the car).

Therefore, expenses can be taken into account on the basis of documents containing data on the actual mileage, actual consumption of fuel and lubricants, as well as confirming the production nature of the route of the vehicle. Such a document, which most fully reflects the specified data, is the waybill of the car.

Often, organizations ask the question of whether it is possible not to reflect information about the location of the car in an independently developed form of a waybill. The answer to this question is given in the Letter of the Ministry of Finance of the Russian Federation dated February 20, 2006 No. 03-03-04 / 1/129. The answer says that the purpose of compiling a waybill is to confirm the validity of fuel consumption. The lack of information on a specific destination in the waybill does not allow us to judge the fact that the car was used in official purposes. Such details are mandatory and reflect the content of the business transaction. According to specialists of the Ministry of Finance, a waybill that does not contain information about the location of the vehicle as part of its details does not confirm the expenses incurred by the taxpayer for the purchase of fuel and lubricants.