How to draw up a waybill sample. Sample waybill

The waybill is the most important document for the owner of a vehicle in terms of taking into account the cost of fuel and lubricants. There are a number of criteria necessary for the correct filling of waybills, which are defined in the legislation of the Russian Federation. Let's consider how to correctly fill out a waybill, what errors in the document will lead to additional taxes, and also give the rules and a sample of filling out the document.

In which legal acts can you find a sample of filling out waybills

The main source of law, which fixes the procedure for filling out waybills, is the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 in its the current edition. Let's highlight its key points:

• waybills must be completed for each individual type vehicle(clause 9 of the order of the Ministry of Transport No. 152); when using the car in shifts by different drivers, it is necessary to form a separate sheet for each of them (clause 11);
• the maximum period for which it is possible to issue waybills and which, therefore, can be indicated in the document, is 1 month (clause 10);
• the type of machine must be recorded in the title of the document, the number in the title waybill(in accordance with the numbering established in the company);
• in the document, in addition to the basic details of the sender: name, address and telephone number, the OGRN must be indicated;

The application form can be downloaded.

• the waybill should indicate the odometer readings in correlation with the date and time the car left for the task, as well as its return to the garage, sealed with the signatures of the responsible persons of the company or individual entrepreneur, and if the individual entrepreneur himself performs the work of the driver, then he personally (clause 13, p . 14);
• if the waybill is issued when the car is used in shifts by different drivers, the odometer indicators are noted on the sheet of the driver who first leaves the garage for the task, as well as the driver who drives back to the garage (clause 15);
• the date and time of medical examinations, which are carried out before departure for the flight and after returning from it, must be recorded in the waybill - they are affixed by a medical profile employee who directly participated in the examination, and also certified by his stamp or signature, with the obligatory indication of full name (p. 16);
• from 26.02.2017 (Order of the Ministry of Transport dated 18.01.2017 No. 17), a note on the control before leaving for a flight (before a change) became a mandatory requisite of the waybill technical condition vehicle - the controlling person conducting the inspection indicates the date and time of its conduct, certified by a signature with decoding to the initials (clause 16.1);
• completed waybills must be registered in a special journal, which is started by the owner of the transport (paragraph 17).

Read about the procedure for filling out the waybill register.

The completed sheets must be stored in the organization using the vehicles for at least 5 years.

These are the provisions of the main NLA, which regulates the filling of forms of waybills. The legislator has not defined the method of filling out the corresponding document - the necessary data can be entered into it both with a pen and on a computer.

It is extremely important to fill out waybills correctly. What will happen if we neglect this, we will consider the example of several arbitration proceedings.

Read more about the features of waybills used by individual entrepreneurs in the article. “What are the features of the waybill for individual entrepreneurs (form)?” .

Errors in the waybill and refusal to refund VAT

The legal consequences of mistakes made in such a document as a waybill can be very unpleasant for the taxpayer. A noteworthy case testifies to the refusal of the Federal Tax Service to recognize the right of an individual entrepreneur to deduct VAT due to the fact that the waybills were filled out incorrectly.

We are talking about arbitration case No. A65-20582/2013. The plaintiff, an individual entrepreneur, bought a car from an LLC and issued a number of supporting documents - an invoice and an acceptance certificate. The seller issued an invoice to the buyer, in which VAT was indicated. It is also known that the IP paid for the car at the expense of credit funds.

IP by doing state registration car, filed a VAT return with the Federal Tax Service, in which the amount to be deducted was indicated. However, the tax authorities refused to deduct the IP, believing that the car was bought not for business, but for personal purposes.

The buyer of the car filed a lawsuit in arbitration, intending to judicial order annulment of the decision of the Federal Tax Service. But his attempts were not crowned with success - the court in 3 instances confirmed the correctness of the tax authorities.

During the hearings, the IP presented to the court as evidence of the use of the car for business purposes, copies of the waybills. However, the judges considered that these sources did not meet the requirements of Order No. 152 of the Ministry of Transport, since they did not contain some important, in the opinion of the court, details. In addition, during the hearings, it was found that there was an error in the vehicle acceptance and transfer certificate in indicating the name of the LLC that sold the vehicle to the IP.

Destination not specified - fuel costs cannot be written off

Another situation that took place in the framework of arbitration case No. A55-23291 / 2012 is quite remarkable. The Supreme Arbitration Court refused to transfer it to the level of the presidium of this instance, thus leaving the cassation decision in force.

The taxpayer filed a lawsuit against the Federal Tax Service, intending to challenge the decision of the tax authorities to refuse to include fuel costs in the company's cost structure. Inspectors of the Federal Tax Service considered these costs unconfirmed, since the waybills formed by the taxpayer to confirm the costs of fuel and lubricants did not indicate the destinations to which the drivers traveled.

The amount mentioned in the lawsuit is very decent - 700,000 rubles. But the taxpayer failed to sue her. During the hearings at the first instance, the judges confirmed the correctness of the tax authorities. The appeal gave the plaintiff a chance by establishing that the route of the car, as well as the destination of the cargo, should not be recorded in such a document as a waybill by organizations that are not transport in their main activity. In addition, as the appellate instance considered, the waybill should not be considered as the only source capable of confirming the involvement of the car in the commercial activities of the taxpayer.

However, the cassation overturned the decision made by the appellate court. The judges considered that the waybill is a document that is created specifically to confirm the validity of the company's costs in the form of fuel costs. Therefore, if the waybill does not contain information about the destination, then, according to the judges, it is impossible to reliably establish the fact that the company's drivers used the car in official purposes. Therefore, this requisite of the waybill, if you follow the position of the cassation, should be considered as mandatory, reflecting the essence of the business transaction.

Information about the destination recorded in a document such as a waybill, following the logic of the provisions of the decision of the Supreme Arbitration Court in this case, should be sufficiently detailed. According to YOU, the waybill should include the name of the organization where the car is going, as well as the address of the corresponding object.

Rules for issuing a waybill for accounting in 2018-2019

In practice, a fairly wide range of waybills can be used - it all depends on the type of vehicle, the way it is used, as well as the specifics of the organization's activities. The main source of law, which approved the forms of waybills for various kinds automotive technology, as well as types of enterprises - Resolution of the State Statistics Committee of November 28, 1997 No. 78. However, the use of this document is not mandatory, and the owner of the transport has the right to develop his own waybill form or, taking a suitable unified form as a basis, supplement it with the necessary details.

Consider the procedure for issuing waybills using the example of filling out form No. 3 \” Waybill passenger car\”.

Example

An individual entrepreneur Sergey Ivanovich Kondrashov uses in his activities a passenger car "Ford Focus Sea Max" with an engine capacity of 1.8 liters. Waybills are issued for a week (5 working days).

The entrepreneur himself was appointed responsible for the operation of cars by organization order (he also performs the duties of a mechanic and a dispatcher).

According to the previous waybill and visual inspection, the amount of fuel in the tank before departure was 30 liters. During the validity of the waybill, the driver made refueling once (40 liters). The gas station cash receipt was presented to them together with the waybill (advance report) at the end of its validity.

The total mileage during the validity of the waybill amounted to 198 kilometers.

Using the data of this example, consider the procedure for issuing a waybill. See page 20 for the completed form.

Who and what form of waybill

should use

The waybill form approved by the State Statistics Committee (Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78) is a unified primary document intended for use by all legal entities operating vehicles.

At the same time, both the tax authorities, the Ministry of Finance, and the courts believe that it is mandatory for motor transport enterprises (Letters of the Ministry of Finance of Russia dated April 7, 2006 No. 03-03-04 / 1/327, dated March 16, 2006 No. 03-03- 04/2/77, dated 20.02.2006 No. 03-03-04/1/129; Letters of the Federal Tax Service of Russia for Moscow dated 07.07.2008 No. 20-12 / 100253; Decrees of the FAS SZO dated 06.26.2009 No. A56-20450 / 2008; FAS MO dated 11.13.2008 No. KA-A41 / 10639-08; FAS VVO dated 04.23.2007 No. A28- 7048/2006-250/21; FAS UO dated 07/06/2009 No. Ф09-4565/09-С3). The rest of the organizations, in their opinion, have the right to approve their form of a waybill or other document confirming the expenses incurred for fuels and lubricants. The main thing is to comply with the requirements of Art. 9 of the Federal Law of 06.12.2011, No. 402-FZ "On Accounting".

Regulatory authorities believe that transport companies cannot choose the form of the waybill, they must use only the official, \"State Statistics Committee\".

As for the form of the waybill, containing the mandatory details approved by the Ministry of Transport (Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152), it should also be used by all legal entities and entrepreneurs operating cars and trucks (clause 2 of the Mandatory details and the procedure for filling out waybills, approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, hereinafter - Mandatory details and the procedure for filling out waybills).

After the Order of the Ministry of Transport came into force, the regulatory authorities announced that the waybill containing the mandatory details approved by the Ministry of Transport could also be one of the documents confirming the costs of purchasing fuel- lubricants(Letter of the Ministry of Finance of Russia dated August 25, 2009 No. 03-03-06 / 2/161; Letters of the Federal Tax Service of Russia for Moscow dated December 30, 2009 No. 16-15 / 139308, dated October 13, 2009 No. 16- 15/107268).

Thus, if you have transport company and you use cars to provide services for the transportation of goods, passengers and luggage, then you must use the unified \"State Statistics Committee\" form and at the same time comply with the requirements of the Ministry of Transport. Most safe option- just add the \"State Statistics Committee\" waybill with the obligatory\"Ministry of Transport\" details. And this:

– vehicle model;

- the date and time of the pre-trip and post-trip medical examination of the driver, which are affixed and certified by the medical worker who conducted the examination (clause 7, clause 16 of the Mandatory details and the procedure for filling out waybills).

If you use cars only for personal needs of the organization, then you can:

– apply \"Goskomstatovskie\" forms of waybills;

- develop and approve your own form of waybill in compliance with the requirements of Art. 9 of Law No. 402-FZ and Order of the Ministry of Transport of Russia No. 152;

- use other documents to confirm the costs of fuel and lubricants (parts 1, 2, article 1, part 1, article 6 of the Federal Law of November 8, 2007 No. 259-FZ electric transport\"; Decree of the FAS MO dated September 30, 2010 No. KA-A40 / 11123-10).

But in order to avoid claims from the tax authorities, it is better to use the waybill by developing a form that is convenient for the organization.

Medical worker stamp on the track

sheet is not required

The tax authorities may well present

you have a claim if there is no medical worker’s stamp on the waybill, since this requisite is one of the mandatory details of the waybill approved by the Ministry of Transport (subclause 2, clause 7, clause 16 of the Mandatory details and the procedure for filling out the waybills).

But these claims are easy to dispute. After all, the lack of information about the medical examination does not affect the amount and validity of transportation costs. If the waybill contains information about the car’s mileage, fuel consumption, fuel residues in the tank, then it may well be a supporting document (Resolution of the Federal Antimonopoly Service of the Moscow Region of August 10, 2009 No. KA-A40 / 7253-09).

Of course, the mandatory medical examination of the driver before and after the flight is provided for in paragraph 1 of Art. 20 of the Federal Law of December 10, 1995 No. 196-FZ "On Security traffic\". But they will not be able to fine you for the lack of marks on the medical examination. Because the administrative responsibility for the untimely passage of a medical examination by drivers is brought only under Art. 14.1 of the Code of Administrative Offenses of the Russian Federation - for conducting activities in violation of the conditions provided for special permission(license).

Front side

We proceed to fill out the waybill. One of the required details of the document is its number. The numbering procedure for waybills is developed by the organization itself or the entrepreneur. The series is indicated, as a rule, if the forms of waybills are printed in a typographical way.

It is also necessary to indicate the date of the waybill. If its validity period is more than one day, then the entire period is indicated - from what date to what date this waybill is valid (in our example, it was issued for the working week from May 17 to May 21, 2014)

On the line \"Organization\" the name, address of the location and working phone number of the enterprise - the owner (user) of the car are filled in. In addition, its OKPO codes (All-Russian classifier of enterprises and organizations) are affixed in the code part. You can find this code in a letter from the Statistics Committee.

car brand (in the example - "Ford Focus Sea Max"). If the car is rented, then here or in the added line it is advisable to indicate:

1. number and date of the lease agreement and the owner of the car (lessor) (for example, \”under the lease agreement No. ___ dated \”_\” _______ 20___ with \”Profinfo\” LLC);

2. state license plate (in the example - E 266 ME 62);

3. the garage number is indicated if the organization has several cars on its balance sheet (in use) (in this case, it is not forbidden to give the inventory number of the car as a fixed asset on this line. But it is not required);

4. Full name of the driver and his personnel number (if he is an employee of the same organization) (in the example - Kuleshov D.I., personnel number 034);

5. Below is the number driving license driver (or certificates of all persons listed on the line \”Driver\”);

6. Among the details, the type, series and number of the license card are also provided. However, licenses are currently only issued for the commercial transport of more than eight passengers. Accordingly, any transportation passenger transport are not licensed. Therefore, in the example, these lines are not filled in, and the types of license cards are crossed out.

In the subsection \"Assignment to the driver\" it is indicated:

1. at whose disposal the car is presented (in the example - at the disposal of the deputy director Denisov S.E.). In this case, the name of the organization is also reflected in the line below. Since in our example the car was placed at the disposal of an employee of the same entrepreneur, the waybill indicates: IP Kondrashov Sergey Ivanovich. If the machine is leased or for the provision of services to a third party (legal entity or individual), then the name (surname) of this person is indicated.

If the waybill is issued for a period of more than one day, then most likely it will be impossible to indicate a specific user, since there may be many such persons. In this case, it is advisable to indicate the name of the organization itself (entrepreneur) on this line, and the decoding of the name of a particular user should be given on the back of the sheet in the column \"Signature of the person who used the car\";

2. the address of delivery, that is, the place where the car should arrive after leaving the garage (from the parking lot). In our example, such a place of filing is the address of the location (office) of the entrepreneur: Ryazan, Pervomaisky pr-t, 18;

3. below is the actual time of departure from the garage (from the parking lot). If the waybill is issued for a period of more than one day, then in the same line it is advisable to indicate the date of the first departure (in our example - 05/17/2014, 9.00);

4. The task for the driver is signed by the dispatcher (dispatcher-contractor). In the example, the functions of the dispatcher are performed by an individual entrepreneur.

Before leaving, all vehicles must undergo a check of the serviceability of the main units, signals, indicators of refueling, oil, etc. If all vehicle systems are working properly, the mechanic (or other person responsible for the operation of vehicles) is allowed to leave, as evidenced by the signature of this person on the line \”Leave allowed\”. In the example, the mechanic's function is also performed by the entrepreneur.

The speedometer readings before the departure are given (in the example - 62,346 kilometers).

Accordingly, the driver of the car signs that he accepted the car in good condition.

In the lower left part of the front side of the waybill, data is given when the car is returned to the garage (to the parking lot):

1. the return time is indicated. If the waybill was issued for a period of more than one day, then it is advisable to indicate the date of arrival in this line. In our example - 05/21/2014 18.00;

2. The time of return is confirmed by the signature of the dispatcher (dispatcher-contractor). As mentioned above, in the example, the dispatcher function is performed by the entrepreneur;

3. at the same time, the dispatcher makes other necessary notes (lateness, waiting time (for example, when providing commercial services to third parties), vehicle downtime, etc.);

4. The driver of the car signs that he has handed over the car.

In the lower right part of the front side of the waybill, information on the movement of fuel is provided:

1. brand of fuel (in the example - AI-95);

2. on the line \”Issued according to the refueling list\” the amount of fuel issued by the organization itself is actually indicated (if, for example, it has its own Gas station or fuel stored in a special room). But in practice, this line, as a rule, provides data on refueling fuel and lubricants at third-party petrol stations(gas station) with the application of cash receipts of the gas station to the waybill (if the fuel was received, for example, using a corporate plastic card) or to the advance report (if the fuel was purchased for cash). In our example, the driver purchased 40 liters of gasoline using a gas station cash receipt;

3. The remaining fuel at departure can be determined: according to the previous waybill, according to the readings of the instruments in the car (fuel level), as a result of a control measurement of the fuel level in the tank (if the tank design allows), etc. In our example, the remaining fuel at the exit is determined according to the previous waybill and compared with the readings of the instruments in the car (30 liters);

4. the remaining fuel on return can only be determined by the readings of the instruments in the car or as a result of a control measurement of the fuel level in the tank (in the example - 50 liters);

5. Actual fuel consumption is defined as the difference between the remaining fuel before departure plus the amount of fuel filled and the remaining fuel when returning. In the example: 30 l + 40 l - 50 l = 20 liters);

6. fuel consumption according to the norm, many organizations simply do not fill, but in vain. Of course, the tax legislation does not define the standard fuel consumption for motor vehicles. However, in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, all expenses incurred by the taxpayer in order to reduce the taxable base for income tax must be documented and justified. Moreover, the validity of the costs in terms of fuel and lubricants is just confirmed by the norms of fuel consumption. At the same time, the enterprise can determine such standards either by itself (according to the technical documentation for the car), or on the basis of methodological recommendations\” Consumption rates of fuels and lubricants for road transport\” (Appendix to the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r) (hereinafter referred to as the Methodological Recommendations).

If there is no car of your organization in the list presented in the Guidelines, then the standard can be determined by a technically similar vehicle (approximate dimensions, the same engine size, similar specifications and so on.). In our example, in the list of the Ministry of Transport of Russia, the car "Ford Focus Sea Max" is missing. Therefore, the car "Ford Focus" with the same engine size (1.8 l) was taken as a basis. The amount of gasoline per 100 kilometers at this rate is 8.1 liters. In accordance with clause 5 of the Methodological Recommendations, this norm has been increased by 15%, since the car is operated mainly in the city of Ryazan (it is allowed to increase the norm to 15% in cities with a population of 250 thousand to 1 million people). Thus, the fuel consumption rate for a car in our example will be 9.3 liters of gasoline per 100 kilometers (8.1 liters + (8.1 liters x 15%)).

Based on this standard, the fuel consumption rate for the waybill will be (the total mileage is indicated on the back of the waybill):

198 km: 100 x 9.3 liters = 18.4 liters.

It turns out that the actual fuel consumption is not equal to the standard. In the event that a deviation occurs, it is reflected respectively in the lines \"Saving \" or \"Overrun\". At the same time, the savings do not affect the amount of the company's expenses for paying for fuel for the car. But with overspending in each case, a separate trial is required. If the overspending is small (for example, within 1 liter of gasoline), then the tax authorities are unlikely to have any claims against the organization. But if the amount of overspending is significant or occurs constantly, then such costs may not be recognized by the tax authorities for the purposes of taxation with income tax, followed by penalties in accordance with Art. 122 of the Tax Code of the Russian Federation (20% of the tax arrears);

7. at the end, the speedometer readings of the car are given when it returns to the garage (to the parking lot)
(in the example: 62,346 km + 198 km = 62,544 km);

8. All the above data (return time, speedometer readings, fuel movement) are recorded and confirmed by the signature of the mechanic who accepted the car upon returning to the garage (parking lot). In the example, the function of a mechanic is performed by the head of the transport section Sidorov A.V.

At the top of the waybill there is a stamp of the company that issued the this document(of course, in the presence of such a stamp).

The waybill itself is sealed with the seal of the organization (in the lower left corner).

Reverse side of the waybill

The reverse side of the waybill of a passenger car is also called \”route sheet\”, as it contains data on the route and travel time motor vehicle.

Correct filling reverse side it is extremely important for the validity of all expenses for the maintenance and operation of the car. Indeed, it is precisely according to this kind of data that it is possible to confirm the economic feasibility of using a vehicle for production or management purposes.

All car trips must be recorded under a separate number. If the car provides commercial services, then in order to identify customers, their code is reflected in the second column. Since in our example the car is at the disposal of an employee of an individual entrepreneur - the owner of the vehicle, then, of course, no code is indicated. However, since the waybill is issued for five working days, it is advisable to indicate the dates of trips in this column (in the example: 05/17/14, 05/18/14, 05/19/14, 05/20/14).

1. place of departure and place of destination. In other words, where the car left and where it arrives. At the same time, for the purpose of validity (confirmation of the production (managerial) purpose of trips), it is advisable to reflect in these columns not only the address, but also the organization (institution) to which this car was heading. In our example - IFTS No. 2, bank, gas station, counterparties, etc.);

2. time of departure and return. That is, the time of departure from the place of departure and the time of arrival at the destination.

If the waybill is issued for one day, then only the time of departure from the garage (parking lot) and return to the garage (parking lot) can be indicated. If it is issued for more than one day (as in our example), then it is advisable to indicate the time of each trip;

in the column \”Crossed, km\” data on the distance traveled are given (moreover, it is advisable to indicate it for each trip);

3. The person who used the car signs in the last column. In the example - Kuleshov D.I.

At the bottom of the reverse side of the waybill, the total number of kilometers traveled is indicated (in the example - 198 km), as well as the data necessary to calculate the driver's remuneration (as a rule, with a piecework form of remuneration) - labor hours (total in the order) and the calculation itself (per mileage or hours of operation).

Accordingly, the calculation is signed by an accountant (calculator).

If wage data is not filled in, then it is advisable to indicate only the total number of kilometers traveled.

You can independently develop, approve and use the waybill form, excluding the salary item from it. The main thing is that the sheet contains the required details approved by the Ministry of Transport of Russia (clause 3 of the Mandatory details and the procedure for filling out waybills; Letter of the Ministry of Finance of Russia dated August 25, 2009 No. 03-03-06 / 2/161; Letters of the Federal Tax Service of Russia for Moscow dated December 30, 2009 No. 16-15/139308, dated October 13, 2009 No. 16-15/107268). The required details, among other things, include information about the driver, but they only require information about his last name, first name, patronymic and the date of the medical examination of the driver. Moreover, as we have already found out, the absence of a mark on the medical examination of the driver does not affect the amount of fuel costs.

You can make a route for every day, or you can write out waybills for a week, for a month. But then you need to put in the columns the place of departure and the place of destination - for the city of Ryazan, for the city of Moscow, etc. But the tax authorities are very suspicious of such an indication of the route. If you not motor transport company, then such an indication of routes is permissible.

And although among the mandatory details, approved. By order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, there is no information about the route of the vehicle, the regulatory authorities believe that in the absence of such information, fuel costs are not confirmed, since the use of the car for official purposes has not been proven (clause 1 of Art. 252, subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated February 20, 2006 No. 03-03-04 / 1/129; Letter of the Federal Tax Service of Russia for Moscow dated July 7, 2008 No. 20- 12/064123.2). The opinions of the courts on this issue differ. Some courts share the position of the regulatory authorities (Resolutions of the FAS VSO of July 16, 2010 No. A33-10451 / 2009; FAS ZSO of July 29, 2009 No. F04-4540 / 2009 (11903-A27-26); FAS VVO of March 12, 2008 No. A82- 1453/2007-37). Others consider this requisite optional (Resolutions of the FAS MO dated September 30, 2010 No. KA-A40 / 11123-10; FAS PO dated November 19, 2010 No. A55-38009 / 2009; FAS SZO dated November 23, 2009 No. A56-4991 / 2009; FAS UO No. Ф09-7311/10-С2 dated September 16, 2010).

Easiest to type in

full route

If it is problematic to enter all destinations in the waybill, you can try the following options.

If you know the route in advance or constantly go around the same addresses, approve the routes according to the order, depending on the need: for every day, for a month. For example, route number 1 - the streets are such and such, route number 2 - the streets are such and such. In the waybill, write: \"Delivery of goods to customers along the route No. ...\" and attach a copy of the order indicating the routes.

Or, alternatively, if you have applications for delivery, you can indicate in the waybill: "On the route in accordance with applications" - and attach applications.

Waybill register

Typical intersectoral form No. 8 of the Journal of registering the movement of waybills was approved by the Decree of the State Statistics Committee of Russia No. 78 of November 28, 1997. It is applied if the organization has vehicles on its balance sheet and waybills are issued. This form allows you to keep track of the issuance and return to the dispatcher of waybills issued to the driver. In addition, the Journal of registering the movement of waybills provides a field for fixing the date of acceptance of the waybill by an accountant.

Depending on the degree of automation in the organization, the waybill register can be filled out and stored in printed or in electronic format. The journal contains information about all issued waybills, regardless of their type. The numbering of waybills is end-to-end.

Physically, the Journal of accounting for the movement of waybills form No. 8 consists of a cover and a tabular part. The cover indicates the name of the organization and the period for which the journal is filled (for example, April 2014).

The tabular part consists of the following columns:

- number of the waybill;

- date of issue of the waybill;

- last name, first name, patronymic of the driver;

- the driver's personnel number;

– garage number of the car;

– the signature of the driver in receipt of the waybill;

- the signature of the dispatcher and the date of acceptance of the waybill and documents from the driver;

- the signature of the accountant and the date of acceptance of the waybill;

- note.

filling

The journal for registering the movement of waybills is assigned to an authorized employee of the organization. In cases where waybills are issued under an agreement by a third-party organization (for example, an agreement has been concluded with a third-party organization for the provision of services for parking and pre-trip maintenance vehicles before leaving the line), filling out the log may be entrusted to an employee of a third-party organization. Naturally, such nuances should be specified in the contract with this organization, so that the regulatory authorities would not have any questions later.

This is the primary document, it is necessary to record and write off the cost of maintaining the car. Also, on the basis of "vouchers" (as this paper is often called), in many institutions they charge wages to the driver.

All institutions, organizations and private entrepreneurs who operate cars are required to draw up waybills.

The form of the document can be developed and approved independently, or you can use the form, which was approved by the Resolution of the State Statistics Committee of November 28, 1997 No. 78.

An exception is enterprises providing services for the transportation of goods or passengers, they are required to keep records of the movement of the vehicle in unified forms.

The ticket is issued in without fail when using the car for business purposes. The form of ownership of the vehicle does not matter. That is, if the machine is on the balance sheet of the organization, rented from a third-party company or operated Personal car employee for the needs of the institution, the voucher must be.

Forms should be taken into account in a special registration journal. It must be maintained by all legal entities and private traders who operate cars.

Waybill form

New waybill form in 2019: what has changed

Changes in waybills in 2019 came into force in December 2017 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The requirements for filling out have been supplemented with new mandatory details. At the same time, the round seal on a letterhead was abolished, if its use is not provided for by the Charter.

If the organization decided to approve its form of waybills (from December 15, 2017), then the mandatory requirements should be taken into account:

1. Name of the document, number and date of issue. When putting down the numbering, it is necessary to observe the chronology.
2. Validity period of the ticket. The maximum period is one month.
3. Information about the owner of the car. Now it is mandatory to indicate the OGRN.
4. Information about the driver of the vehicle (full name, driver's license number).
5. Information about the car (state license plate, brand).
6. Odometer data before leaving for the flight and upon returning to the garage (parking lot).
7. Date and time of the start of the flight and return to the parking lot.
8. Signature and full name responsible employee who indicated the odometer reading, date and time.
9. Date and time of pre-trip and post-trip medical examination of the driver.
10. Stamp, signature and full name health worker who performed the medical examination.
11. Information about the passage of the pretrip technical inspection with date and time (DD/MM/YYYY, as well as hours and minutes).
12. Signature and full name responsible for the technical inspection of the vehicle (mechanic, controller, foreman).

The completed document is signed by the dispatcher and the head of the institution or persons authorized by the head. If the company uses a seal (determined by the charter), then the voucher is sealed. The document is always drawn up in single copy and handed over to the driver. At the end of the trip, the driver must hand it over to the responsible person against signature.

The waybill 2019 is necessary not only for writing off expenses and confirming them with the tax office. Also, a ticket is necessary for the driver on the flight to confirm to the traffic police the legality of using a car, transporting passengers or cargo. A correctly completed voucher confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive a car (has passed a medical examination). 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.).

Waybills: rules for filling out in 2019

For each type of car, the Ministry of Transport approved new waybills for 2019. Let's talk about them with the help of a table. It describes waybills, forms can be downloaded from the links.

	Waybill, form		Distinctive features in filling
Cars			The document can be used by organizations and private entrepreneurs operating cars. The procedure for filling out is presented in the letter of Rosstat dated 03.02.2005 No. IU-09-22 / 257. Required condition: the form should not contain blank columns and details.
Freight transport with piece-rate payment to drivers			Completed by shipping companies. Mandatory condition: drivers receive a salary according to the piecework system. The document provides separate columns for marks of cargo transportation customers. Also, 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 time-paid 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.
		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.
		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		0345006 and 0345007	Forms are suitable for organizations that transport passengers in urban and commuter routes or for other transportation of passengers. The document is issued to the driver only after the delivery of the previous voucher. The form is issued on a working day or full shift. A medical worker's mark on passing the examination is required.

Shelf life and liability

The organization is obliged to ensure the safety of vouchers for a period of 5 years, this is established by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. The same period is established by Art. 29 of Law No. 402-FZ for primary accounting documents.

Responsibility for the correctness of the compilation and reliability of the specified information is borne by the persons who indicated this information, as well as the head of the institution. An incorrectly drawn up voucher is considered null and void. The tax authorities will not accept such a document as proof of transportation costs for the car, which threatens to increase tax base profit and penalties.

Sample waybill

We offer a sample for budget institution operating a car.

Waybill - very important document for official transport. If the owner of the car is an organization, this document confirms the right to drive, if the car is private, but used for business purposes, it helps to calculate the costs. Many services check vouchers: the Federal Tax Service, the traffic police, and the labor inspectorate. How to fill out this document correctly and avoid possible sanctions for errors considering recent changes in legislation?

The so-called "vouchers" are accounting primary documents that must be maintained by all organizations and individual entrepreneurs operating motor vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents. The new form on which the 2019 waybill is filled out was approved twenty years ago Decree of the State Statistics Committee of November 28, 1997 No. 78. It is still relevant today, although it has undergone many changes over the years. The last of them was introduced by the Ministry of Transport by order of November 7, 2017 No. 476. By virtue of these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated in the waybill. So, individual entrepreneurs be sure to indicate your OGRN, and organizations - OGRN.

Depending on the type of vehicles and their area of ​​application, you need to use different types travel sheets. So, separate new forms are developed for:

• cars;
• trucks;
• special transport;
• passenger taxi;
• cargo still;
• public and non-public buses.

The procedure for issuing waybills is established by order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which is valid as amended on November 7, 2017, which entered into force on December 15, 2017. Take into account waybills in a special journal. Let's take a closer look at what changes occurred in the waybills in 2019 and how to draw up this document so that there are no questions from inspectors from the tax authorities and the traffic police, who most often look at this document.

New waybill form

A vehicle waybill is required when leaving any vehicle for work purposes, regardless of whether it is the organization's own car or a rented one. Strict requirements for maintaining this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability and must contain mandatory details. In 2019, there was more such information - at the end of 2017, officials added the obligation to indicate in the waybill information about the passage of the driver pretrip control the technical condition of the vehicle. In addition, the obligatory round stamp on the issued form was canceled.

If the organization does not fit the unified form, it can develop its own version, which must take into account all the required details and necessary indicators. The use of a new form must be indicated in the accounting policy of the organization, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 also apply to primary documents of strict accountability. Federal Law of December 6, 2011 No. 402-FZ about accounting.

Thus, new waybills for 2019 must contain the following information:

• the name and number of the document itself;
• details of the owner of the car (OGRIP and OGRN);
• date of issue;
• validity;
• data about the driver of the vehicle;
• data about the vehicle itself;
• information about the owner of the vehicle;
• data on passing the technical inspection before the flight.

The document must be certified by the signature of the dispatcher who issued it and the head of the organization. The seal must be affixed only to those organizations that use it in accordance with their Charter. The form is drawn up in one copy and given to the driver. After that, it must be returned to the authorized person against signature, in which case it is considered closed and goes to the accounting department. From this point on, you need to find out why you need waybills at all.

Who and why need a waybill

Waybills, as before, are necessary for organizations to control the movement of vehicles, calculate wages drivers, fixing fuel consumption, calculating depreciation on a car, accounting for total transport costs. In addition, if the driver official transport the traffic police inspector will stop to check the documents, this document confirms the validity of the flight, the legality of the transportation of cargo and passengers and indicates that the vehicle is in good condition and the driver has the right to drive it. If the voucher is not available, you will have to pay an administrative fine according to Article 12.13 of the Code of Administrative Offenses of the Russian Federation.

The procedure for registration and a sample of filling out a waybill

Dispatchers are responsible for issuing this form for vehicles in motor transport organizations, while in other companies it can simply be an employee authorized to release cars on a flight. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document that is responsible for the mistakes made in it. Sometimes drivers themselves are involved in issuing waybills, but according to general rule, drivers must fill out only their part of the document - record the data on the car's mileage in accordance with the indicators of the instruments in the car.

You can issue a ticket for one flight or a working day, or for a whole month. In addition, the unified form provides for the possibility of extending the validity of this document, since various situations, and driving without a waybill is a violation.

The waybill, the form of which is unified, is divided into several different forms, depending on the type of vehicle. These forms differ in content and requirements for completion. We have collected them in a table so that each organization can navigate and choose the right one.

Waybill form	Who fills out and how
For cars	It can be used for registration of flights of passenger vehicles, both in specialized organizations and ordinary companies. Features of filling out this form are given in the letter of Rosstat dated February 3, 2005 No. IU-09-22 / 257
For trucks with piecework wages for drivers.	The form is intended for trucking companies engaged in cargo transportation. It provides columns for marks of representatives of the customer of the cargo. Such it can be issued only after the driver has submitted the previous document to the accounting department. The form contains a tear-off coupon, on the basis of which the salary is calculated. In form No. 4-p, it is mandatory to indicate the numbers of waybills for the transported goods. Such waybills should be kept together with transport documents. This form is for two flights within one business day. The waybill contains tear-off stubs, which are filled in by the owner of the vehicle for each trip. They are needed for further presentation of the invoice to the customer of the flights.
For freight transport with hourly wages for drivers.
For special transport (truck cranes, cement trucks, garbage trucks, fuel tanks, concrete mixers, etc.)
For passenger taxi	The form has a field for recording taximeter readings. The driver receives such a sheet only for a shift, after which he must hand it over to the dispatcher.
for buses	Form for the implementation of bus trips on city routes. It has a column on pre-trip medical control of the driver's condition.

If such waybills are suitable for organizations, the forms can be downloaded directly from the links in the table from the relevant regulations. Each registration document, in order for it to have legal force, must be stamped by the organization that owns or leases the vehicle. In addition, it is necessary to put down the time of departure from the garage and exact time returning the car to its place. Other requirements for their design must also be taken into account.

In particular, both when the vehicle leaves the garage and after it returns to the garage, the entries in the waybill must be checked for compliance with the indicators of the instruments in the car, such as a fuel gauge, odometer, etc. The technical condition of the vehicle must be endorsed by an authorized employee , for example, the mechanic of an organization. Data on the pre-trip medical examination must be filled in by the health worker, indicating the date and affixing a personal stamp. The entry must state that the driver "has passed a pre-trip medical examination and is allowed to perform work duties." If necessary, a mark on the medical examination after the flight is also put.

Sometimes used to fill vouchers special program. It allows you to hide unnecessary areas of the document, determine exactly how long the road took, and also put the exact number on each document. An announcement about the use of the program must be made to all dispatchers so that all vouchers are issued in the same way. In addition, this will make life easier for drivers who will be able to take into account every ruble of the cost of fuel spent on the road and display the exact balance. The absence of such a program is not a violation, since it is not forbidden to fill out new forms manually.

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes to keep closed waybills for five years. Responsibility for the correctness of paperwork is borne personally by the head of the organization, as well as authorized persons who are responsible for the operation of the vehicle. Those of them who put their signature on the form are responsible for the accuracy of the data they have certified. If, during the inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude the fuel and lubricants written off on it from the composition of expenses for the purposes of taxation of profits. Then the organization will have to pay additional tax, as well as pay fines and penalties imposed by inspectors.

A correctly completed new waybill in form No. 3 (for a passenger car) looks like this:

Title page, taking into account changes in the order of filling (prepared using the commercial version of ConsultantPlus):

Continuation:

Primary document for accounting work passenger vehicles and the basis for calculating wages for the driver is, as a rule, the waybill of a car. Here is an example of filling out a waybill for a car in our consultation.

Passenger car waybill form

The waybill for a passenger car (form No. 3) was approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

Sample waybill for a car:

At the same time, even deciding to use a unified form, it will have to be finalized. For example, it will need to indicate the date and time of the pre-trip and post-trip medical examination of the driver.

And if the organization provides transport services, the waybill will also have to reflect information about the pre-trip control of the technical condition of the car (clause 16.1 of the Order of the Ministry of Transport dated September 18, 2008 No. 152, clause 4 article 20 of the Federal Law dated December 10, 1995 No. 196- FZ). Also, the mandatory information about the owner (owner) of the vehicle in the waybill includes OGRN / OGRNIP.

How to fill out a waybill for a car

Let's show an example of filling new form waybill of a passenger car in 2018, taking into account the requirements of paragraph 3 of the Order of the Ministry of Transport of September 18, 2008 No. 152.

We assume that the car is not used for rendering transport services, therefore, we do not provide information on the pre-trip control of the technical condition of the vehicle in the new form of the waybill for a passenger car 2018.