Mandatory requirements for the waybill. Who fills out the waybill

Changes 2019

From March 1, 2019 appeared new props for pre-shift control the technical condition of the vehicle.

From March 1, 2019 stamp is no longer needed in medical examination records and odometer readings.

From March 1, 2019 odometer reading you need to make it only if the car leaves the parking lot or if you have issued several waybills for different drivers.

From December 21, 2018, it is necessary to pass not only a pre-trip inspection, but also a pre-shift one (if the driver makes more than one flight per shift).

From February 26, 2017, there is no need for a stamp in the waybills (Order of the Ministry of Transport of January 18, 2017 No. 17).

From February 26, 2017, information about the pre-trip condition of the car must be displayed in the waybill, otherwise a fine of up to 30,000 rubles is possible (part 3 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).

Since June 1, 2017, it is forbidden to hire drivers or individual entrepreneurs with foreign rights (Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”). This rule does not apply to personal travel.

Who needs a waybill?

Waybill needed to justify the cost of fuel and lubricants (gasoline, engine oil, etc.) on the simplified tax system income-expenses and OSNO. Individual entrepreneurs and organizations on the simplified tax system income, UTII and Patent do not keep track of expenses and a waybill is simply not needed. It is also not needed if you do not want or need to enter such expenses under any tax regime.

It is forbidden to transport passengers and luggage, cargo by buses, trams, trolleybuses, cars, trucks without issuing a waybill for the corresponding vehicle (this refers primarily to transportation for money, otherwise it’s absurd - an individual entrepreneur takes his wife to the theater and must have waybill).

Also, for the absence of a fine of up to 20,000 rubles. for individual entrepreneurs or up to 100,000 rubles. for legal entities (CAO 12.31.1).

If it is filled out incorrectly (for example, there is no mark on a medical examination) - a fine of up to 30,000 rubles for an organization, up to 5,000 for an official. (CAO 12.31.1).

For the refusal of the driver from the mandatory medical examination - for officials of the organization (for example, the head) - from 2,000 to 3,000 rubles, for organizations - from 30,000 to 50,000 rubles .. (KOAP 12.31.1).

Required details

1. Name - waybill

3. Validity

4. Information about the owner of the machine

5. Machine type and model

6. State registration plate of the car

7. Odometer readings when leaving the garage and when entering the garage

8. Date and time of departure from the garage and arrival to the garage

9. Signature and full name an employee who puts the odometer reading, date and time on the sheet

10. Full name driver

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

12. Stamp, signature and full name health worker who conducts a medical examination

13. Mark on the pre-trip inspection of the technical condition of the machine

14. Signature and full name machine technical condition inspector

Decor

The term for issuing a waybill is from one day to one month. For motor transport companies, it must be issued for every day (letter of the Ministry of Transport dated September 28, 2018 No. 03-01 / 21740-IS). It is necessary to specify the route in detail.

Storage

Waybills must be kept for five years.

Cost-norms

Expenses must be written off within the limits - up to 2000 cubic meters. cm inclusive - 1200 rubles; over 2000 cubic meters. cm - 1500 rubles; motorcycles - 600. These norms are applied for Income Tax, USN, ESHN (RESOLUTION of February 8, 2002 N 92).

But the "Norms for the consumption of fuels and lubricants in road transport", put into effect by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r, are advisory in nature. Organizations are under no obligation to comply with these standards.

For passenger car

The standard form (approved by the Decree of the State Statistics Committee of November 28, 1997 No. 78) is not mandatory for use. In addition, 2 new details must be added to it:

5) information about the driver.

Order of the Ministry of Transport of Russia dated September 18, 2008 N 152 (as amended on January 18, 2017) "On the approval of mandatory details and the procedure for filling out waybills"

I. General provisions

1. Mandatory details and the procedure for filling out waybills were developed in accordance with the Federal Law of November 8, 2007 N 259-FZ "Charter of road transport and urban ground electric transport" (Collection of Legislation Russian Federation, 2007, N 46, art. 5555).

2. Mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams.

II. Mandatory details of the waybill

3. The waybill must contain the following mandatory details:

1) the name and number of the waybill;

2) information about the period of validity of the waybill;

3) information about the owner (possessor) of the vehicle;

4) information about the vehicle;

5) information about the driver.

4. Information on the validity period of the waybill includes the date (day, month, year) during which the waybill can be used, and if the waybill is issued for more than one day, the date (day, month, year) of the start and the end of the period during which the waybill can be used.

5. Information about the owner (owner) of the vehicle includes:

1) for legal entity- name, legal form, location, telephone number;

2) for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number.

6. Vehicle details include:

1) type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of car trailer, car semi-trailer;

2) state registration plate of a passenger car, truck, cargo trailer, cargo semi-trailer, bus, trolleybus;

3) odometer readings (full kilometers of run) when a vehicle leaves the garage (depot) and enters the garage (depot);

4) the date (day, month, year) and time (hours, minutes) of the departure of the vehicle from the place of permanent parking of the vehicle and its arrival at the said parking lot.

7. Driver details include:

1) last name, first name, patronymic of the driver;

2) the date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

8. It is allowed to place additional details on the waybill, taking into account the specifics of carrying out activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.

III. How to fill out a waybill

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

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

11. If during the period of validity of the waybill the vehicle is used in shifts by several drivers, then it is allowed to issue several waybills for one vehicle separately for each driver.

12. The name of the waybill indicates the type of vehicle for which the waybill is issued (waybill for a car, waybill for a tram, etc.). The waybill number is indicated in the heading in chronological order in accordance with the numbering system adopted by the vehicle owner.

(As amended by the Order of the Ministry of Transport of Russia dated January 18, 2017 N 17)

13. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are put down by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and are certified by their stamps or signatures indicating initials and surnames, except for cases when an individual entrepreneur combines the duties of a driver.

14. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters the said parking lot shall be entered by an individual entrepreneur if the said entrepreneur combines the duties of a driver.

15. In the case of issuing several waybills for one vehicle separately for each driver, the date, time and odometer readings when the vehicle leaves the permanent parking lot are entered in the waybill of the driver who leaves the permanent parking place first, and the date, time and odometer readings when a vehicle enters a permanent parking lot - in the waybill of the driver who is the last to enter the permanent parking lot.

16. The dates and times of the pre-trip and post-trip medical examination of the driver are affixed by the medical officer who conducted the appropriate examination and certified by his stamp and signature indicating the last name, first name and patronymic.

16.1. The date and time of the pre-trip inspection of the technical condition of the vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of urban ground electric transport, who carried out the relevant control, and certified by his signature indicating the last name and initials.

(Clause 16.1 was introduced by Order of the Ministry of Transport of Russia dated January 18, 2017 N 17)

17. Owners (owners) of vehicles are obliged to register issued waybills in the register of waybills.

18. Completed waybills must be kept for at least five years.

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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 fill out the waybill correctly, 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 current version. Let's highlight its key points:

• waybills must be filled out for each individual type of 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);
• from 03/01/2019, the waybill is issued strictly for a shift or for a flight, depending on which is longer. It is impossible to draw up waybills for a month (clause 10);
• in the title of the document, the type of machine must be recorded, in the title - the number of the waybill (in accordance with the numbering established by 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 in 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 waybill should record the date and time of the medical examinations that are carried out before leaving for the flight and after returning from it - they are affixed by a medical profile employee who was directly involved in the examination, and also certified by his signature with the obligatory indication of the full name ( 16);
• From February 26, 2017 (Order of the Ministry of Transport of January 18, 2017 No. 17), a note on the inspection of the technical condition of the vehicle before leaving for a flight (before a shift) has become a mandatory requisite of the waybill - the controlling person conducting the inspection indicates the date and time of its conduct, certified signature decrypted to 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.

The individual entrepreneur, having carried out the state registration of the car, submitted a VAT declaration to 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 achieve in court the 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 for the purpose of confirming 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 for 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 forms of waybills for various types of automotive equipment, as well as types of enterprises, is the 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 as a basis a suitable unified form, supplement it with the necessary details.

The route (departure time, destination, return time, mileage) of vehicles is indicated on the reverse side of the submarine. It is allowed to place additional details that indicate the features of the economic or commercial activities of the organization or entrepreneur. Without fail, the waybill must have a mark in the form of a stamp of a pre-trip and post-trip medical examination of the driver (No. 196-ФЗ dated 10.12.1995 “On Road Safety”, clause 1, article 20 and article 23). A stamp, which indicates the exact time and date of the examination, the full name of the health worker, is put in the absence of indicators of drunkenness, symptoms of diseases, etc. In addition, in the document, the accountant calculates the driver's wages (section "Results of the car's work per shift").

The procedure for issuing travel tickets

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 filling procedure (prepared using the commercial version of ConsultantPlus): Continuation: Reverse side Waybill download in .xls format readers, if you see a mistake or a typo, help us fix it! To do this, select the error and press the "Ctrl" and "Enter" keys at the same time.

Grounds and procedure for issuing waybills to drivers

At the bottom of the signature form, put the person giving the serviceable car and the driver who accepted the vehicle. The reverse side is filled in by the responsible person who accepted the car after the flight.

It indicates the route, travel time, distance travelled. This data is signed by the driver. Sometimes an accountant or the head of an organization calculates the employee's salary in special columns, but these details are not mandatory.

Attention

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

In such a waybill, information about the driver and the conductor is indicated.

Rules for issuing and maintaining waybills in 2018

The form of ownership of the vehicle does not matter. That is, if the car is on the balance sheet of the organization, rented from a third-party company, or the employee’s personal car is operated for the needs of the institution, there must be a ticket.
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.

Info

Waybill form Download New form of waybill in 2018: what has changed Changes in waybills in 2018 came into force in December 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.

Waybill

Errors in filling out the PL: what they can lead to Do not underestimate the importance of correctly filling out these documents. For example, there are cases when individual entrepreneurs were in litigation with the tax authorities due to a refusal to deduct personal income tax.

The Federal Tax Service stated that the plaintiff used the car for personal purposes, because the waybills were filled out incorrectly, and therefore could not be considered in the case. Other cases are also common, to which we will not expand, where exactly offensive and banal errors in documents have become fatal. Therefore, we strongly advise you to pay more attention to documentation and use a special journal. We will talk about it in the next section of the article. Keeping a journal of waybills If you work with a vehicle, then you issue and receive a huge number of waybills per day.

The new procedure for filling out waybills from February 26, 2017

General control over the organization of release to the TS line is assigned to the deputy directors of enterprises, heads of mechanization and transport services. SEQUENCE OF CHECKING DRIVERS AND VEHICLES PER LINE. 1. When vehicles are released onto the line, the person responsible for the safe operation of the vehicle is OBLIGED to: - check the driver for the availability of documents: a license card (in established cases), a certificate for the right to drive this type of transport, a vehicle registration certificate, a technical inspection certificate , certificates with the results of certification for labor protection, PTE, PPB. - check with the driver that the waybill is completed and correct, with a mark on the passage of a pre-trip medical examination of the state of health (see.

The procedure and rules for filling out waybills

In columns 2 and 3, the brand of the bus and its state number are recorded. Column 4 contains the operating mode code. Note.

Column 4 is filled in during automated processing of the waybill. In column 5, the garage number of the bus is recorded. Column 6 records the date of issuance of the waybill (day, month) and is recorded in the dispatch log for the issuance and return of waybills.

Columns 9 and 10 contain the numbers of ticket registration sheets (BULs). Column 12 records the planned performance of the bus: the time of departure to the line, shift change, return from the line.

The surname and initials of the driver are recorded in column 16 of the corresponding shift. Column 20 contains the surname and initials of the conductor.

Additional lines are provided in case of replacement of the driver or conductor, whose name is crossed out, and a new one is entered into the free line.

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 of the Federal Law of December 6, 2011 No.

No. 402-FZ on accounting. Thus, new waybills for 2018 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.
N 129-ФЗ “On Accounting”, namely: - name of the document; - date of preparation of the document; - name of the organization on behalf of which the document was drawn up; - content of the business transaction; - meters of the business transaction in physical and monetary terms; - job titles persons responsible for the business transaction and the correctness of its execution; - personal signatures of the indicated persons. The form of the waybill developed by the organization must be approved by the order on the accounting policy of the organization and attached to this order. All waybills are issued in one copy and stored for five years. The waybill is issued to the driver by the dispatcher or another employee authorized to release him on the flight.

The procedure for issuing waybills to drivers during a shift change

In addition, the unified form provides for the possibility of extending the validity of this document, since various situations can occur with the vehicle on flights, and driving without a waybill is a violation. The waybill, the form of which is unified, is divided into several different forms, depending on the type of vehicle. These forms differ in content and requirements for completion. We have collected them in a table so that each organization can navigate and choose the right one. Waybill form Who and how fills out Form No. 3 for passenger cars It can be used to issue passenger vehicle flights, both in specialized organizations and ordinary companies. Features of filling out this form are given in the letter of Rosstat dated February 3, 2005 No. IU-09-22 / 257 Form No. 4-c for trucks with a piecework salary to drivers.

Requirements of the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78) Waybill form There are several types of unified forms of waybills for different types of transport, approved by the Decree of the State Statistics Committee of the Russian Federation No. 78 dated November 28, 1997 and entered into force on December 1, 1997. In practice, the following types of waybills are used: - Waybill for a car (form No. 3); - Waybill for a special vehicle (form No. 3 special); - Waybill for a passenger taxi (form No. 4); - Waybill for a truck (form No. 4 C); - Waybill for a truck (form No. 4-M); - Waybill for the bus (form No. 6). It should be noted that the above standard forms Submarines should use motor transport and specialized enterprises.

Waybill

The new form, according to which the 2018 waybill is filled out, was approved twenty years ago by the Decree of the State Statistics Committee of November 28, 1997 No. 78. It is still relevant, although over the years it has been amended many times of a different nature.

The last of them was introduced by the Ministry of Transport by order No. 476 dated November 7, 2017. Due to these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated in the waybill.

Info

So, individual entrepreneurs must indicate their OGRIP, and organizations - OGRN. Depending on the type of vehicles and their area of ​​application, different types of waybills should be used.

Waybill, who should write out?

The route (departure time, destination, return time, mileage) of vehicles is indicated on the reverse side of the submarine. It is allowed to place additional details that indicate the features of the economic or commercial activities of the organization or entrepreneur.

Attention

Without fail, the waybill must have a mark in the form of a stamp of a pre-trip and post-trip medical examination of the driver (No. 196-ФЗ dated 10.12.1995 “On Road Safety”, clause 1, article 20 and article 23). A stamp, which indicates the exact time and date of the examination, the full name of the health worker, is put in the absence of indicators of drunkenness, symptoms of diseases, etc.

In addition, in the document, the accountant calculates the driver's wages (section "Results of the car's work per shift").

Waybills. new design rules

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 took place in waybills in 2018 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.

Rules for the use of waybills in 2018

The waybill is valid for one day or shift only. For a longer period, it is issued only in 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 Tax Guide. Encyclopedia of disputable situations on personal income tax and insurance premiums The court pointed out that errors in waybills are not grounds for including funds issued under the report in the tax base for personal income tax, since these funds were used for production purposes.

Tax Guide. Encyclopedia of Disputable Situations on VAT The court came to the conclusion that there were no business transactions and that unreasonable benefits were obtained, in particular, on the grounds that the waybills were drawn up in violation.

Issuance of waybills

The last name, first name, patronymic of the driver, as well as the date (day, month, year) and time (hours, minutes) of his pre-trip and post-trip medical examinations must be indicated here. How to fill out a waybill As a general rule, a waybill is issued for each vehicle used by a legal entity, an individual entrepreneur for the carriage of goods, passengers and luggage by road and urban surface electric transport in urban, suburban and intercity traffic. For how long can a waybill for a car be issued? On the basis of Decree N 78, a waybill (form 3) is issued only for one day or shift. For a longer period, it is issued only in case of a business trip, when the driver performs the task for more than one day (shift).
Registration of waybills for such trips implies not only specifying more complete information, but also special forms (their front side has a red stripe and the inscription “intercity transportation”). enterprise. Carrying capacity of such cars is usually small. Official vehicles and the person driving them can be hired. In this case, it becomes mandatory to fill out a waybill. This document provides guarantees to both parties of the labor relationship: the employer is sure that the work has been completed in full, and the driver has a written confirmation of his actions. A waybill is a kind of insurance that cannot be replaced by receipts or oral agreements.
Waybill of a passenger car N │ │ for October 2013 │ │ │ │ │ │ Zvezda LLC, Kostroma, st. Yasnaya, │ │ d. 42 │ │ Organization │ │ GAZ Volga Siber │ │ Car brand │ │ A 123 XM 52 │ │ State license plate │ │ Shainovich R. D. Pre-trip mark │ │ Driver medical examination │ │ 52 UX 101851 Passed at 8.50, │ │ Certificate │ │ doctor Ukolova │ │ │ │ Correct │ │ Technical condition of the car │ │ │ ──────┬───────────────────────────────────┬───────── ┐│ ││ Odometer reading, │Mileage,│ Driving route │ Fuel │ Signature││ ││ date and time │ km │ │ │driver││ │├──────────────────────────────── ─────┤ ├─────────────────────────────────┬───┼───────── ┤│ ││ Departure │ Return │ │ From │ To │ View │ l │ ││ │├───────────┼────────────┼───────── ──┼───────────┼─────────────┼──────┼───┼─────────┤│ ││ 9.00 │17.00 │84 │pr. Lenina, st.
Who issues and accepts the waybill Decree No. 78 states that either the dispatcher or an authorized person has the right to issue a waybill. In small firms, this responsibility is performed by an accountant.

The responsible person issuing the waybills registers the registration number, the date of issue of the document and the driver's data in the journal. When receiving the waybill, both the driver and the responsible person put their signatures, indicating the date of receipt of the submarine from the driver.

What is noted in the waybill Regardless of the form of use of the submarine (unified or its own), it is necessary to fill in all the details. There are only five mandatory details: — name (type of transport) and registration number of the document; - the validity period of the submarine; - information about the owner of the transport; - information about transport; - information about the driver. There should not be a single "empty" column or line in the waybill.

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 filling procedure (prepared using the commercial version of ConsultantPlus): Continuation: Reverse side Waybill download in .xls format readers, if you see a mistake or a typo, help us fix it! To do this, select the error and press the "Ctrl" and "Enter" keys at the same time.
If there is no voucher, you will have to pay an administrative fine under Article 12.13 of the Code of Administrative Offenses of the Russian Federation. The procedure for issuing 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 may simply be an employee authorized to release cars on a trip.

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 the drivers themselves are involved in the preparation of waybills, however, as a 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.
Reverse side of the document The following information should be indicated here:

1. The route along which the vehicle was moving.
2. The flight number that is assigned to each trip and recorded in the waybill log.
3. Places of departure and arrival.
4. The actual mileage of the trip and the signature of the driver.

Other types of vouchers: Tractor Waybill (Form 68) In the event that a tractor is used to transport goods, its driver is issued a voucher. There are two forms of this document: Form 68 and 412-APK.

The first option is used in several regions of Russia, geographically located near Ukraine. Farmers from these two countries are often united by economic relations, and it is easier for them to work under the same documents.

The waybill is one of the main documents related to the use of vehicles. However, until recently, the rules for filling it out caused numerous disputes. In October this year, the Ministry of Transport of the Russian Federation registered with the Ministry of Justice of Russia Order No. 152 dated September 18, 2008 on the approval of the mandatory details of the waybill and the procedure for filling them out.

The need for such a document was caused by a direct reference contained in Art. 6 of the Federal Law of November 8, 2007 No. 259-FZ "Charter of Road Transport and Urban Ground Electric Transport", which imposes on the Ministry of Transport of Russia the obligation to approve the procedure for filling out and the mandatory details of the waybill. According to this Law, a waybill is a document that serves to record and control the operation of a vehicle, a driver. At the same time, a waybill issued by a motor transport company is usually recognized as a document confirming the right to use a motor vehicle by a driver. In this regard, it is not required to issue an additional power of attorney for the right to manage.

Law No. 259-FZ prohibits the transportation of passengers, luggage and goods by buses, trams, trolleybuses, cars, trucks without issuing a waybill for the corresponding vehicle. The need for the driver to have a waybill with him in some cases is established and sub. 2.1.1, clause 2.1 of the Rules of the Road of the Russian Federation, approved by the Decree of the Council of Ministers - the Government of the Russian Federation of October 23, 1993 No. 1090.

Thus, in accordance with Law No. 259-FZ, drivers who only carry passengers and luggage, as well as cargo, must carry a waybill. If the driver leaves on the instructions of the employer without passengers, luggage and cargo, then there is no need to issue a waybill.

Registration of a waybill according to the new rules

Currently, there are unified forms of waybills for each type of vehicle, approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. These waybills should be used by legal entities of all forms of ownership that operate construction machines, mechanisms, vehicles and being senders and recipients of goods transported by road.

Other organizations, as well as individual entrepreneurs, can use waybills developed independently. Basically, it is to them that the order of the Ministry of Transport of Russia No. 152 is addressed. In accordance with this order, the main details of the waybill are recognized:

• name and number of the waybill- the document must be titled "Waybill" and have a number, which is mandatory recorded in the waybill register. The organization can determine the form of this journal on its own, but it is better to use the unified form No. 8 “Journey ticket movement journal”, approved by Resolution No. 78;
• deadline information;
• waybill actions- if the waybill is issued for one day, information about the period includes the day, month and year during which the waybill can be used, and when issuing a waybill for a period, the start and end dates of its use. The maximum period for which a waybill can be issued is one calendar month;
• information about the owner (owner) of the vehicle: for a legal entity - full name, legal address and telephone number, for an individual entrepreneur - last name, first name, patronymic, postal address and telephone number;
• vehicle information- these include the type (car or truck, bus, trolleybus, tram) and model of the vehicle, as well as the trailer (semi-trailer), state registration number, odometer readings (full kilometers) when leaving the garage and entering the garage, date and the time of departure from the parking lot and return to it;
• driver information- they include the last name, first name, patronymic of the driver, as well as the date and time of the pre-trip and post-trip medical examination. A medical examination certificate must be affixed
  medical worker and certified by his stamp and signature with the obligatory decoding of the last name, first name and patronymic.

It is allowed to issue several waybills for one vehicle at the same time, one for each driver. This practice is usually used for bus drivers who use the vehicle alternately during one work shift. In this case, the date, time and odometer readings when the vehicle leaves the parking lot are indicated only in the waybill of the driver who is the first to leave the permanent parking lot, and the date, time and odometer readings when the vehicle enters are put down only in the waybill of the driver who is the last to enter to a permanent parking lot. Waybills, in addition to the required details, may contain additional information related to the specifics of the work of the organization or individual entrepreneur. For example, the waybill includes the route of the vehicle, the address of the object on which the transport operates, marks on the completion of the task.

Even if organizations are not engaged in the operation of construction machines, mechanisms, vehicles and are not senders and recipients of goods transported by road, it is advisable for them to use waybills, the forms of which are established by Decree No. 78. If necessary, you can reduce or change a number of details in them , but then the modified form of waybills must be fixed in the accounting policy of the organization. In particular, changes can be made to the waybill related to its validity period, since officially accepted forms are valid only for one day.

When issuing waybills, individual entrepreneurs can use the forms approved by the order of the Ministry of Transport of Russia dated June 30, 2000 No. 68 "On the introduction of travel documentation for individual entrepreneurs engaged in transportation activities in road transport." Despite the fact that the order was canceled, the forms given in it contain all the details necessary for waybills and they can be used, as well as the form of the waybill register for individual entrepreneurs, adopted by the same order. All issued waybills must be kept by the organization or by an individual entrepreneur for at least five years from the date of their expiration.

Are all issues resolved by the new order

The issue of issuing a waybill for a certain period (up to a month) remains unresolved. On the one hand, the possibility of issuing a waybill for more than one day is established by Order No. 152 itself, on the other hand, it turns out that this conclusion, made by a number of experts, is somewhat premature. Recall that it was possible to issue a waybill for several days earlier if the vehicle was used continuously for a certain period without stopping at a permanent parking lot (for example, when traveling on a business trip or working at a customer's facility). Specialists of the Ministry of Finance of Russia also leaned towards this solution of the issue (see Letter No. 03-03-04/1/129 dated February 20, 2006).

However, after the issuance of the order, is it possible in all cases to write out a waybill for several days? Unfortunately no. The need to write out a waybill daily is associated with the obligation of an organization or entrepreneur to fill in, in addition to those already mentioned, other, no less mandatory details every day:

• odometer readings when leaving the garage and returning to it;
• date and time of departure from the permanent parking lot and return to it;
• date and time of the pre-trip and post-trip medical examination of the driver.

Obviously, filling out a waybill for several days is justified only if the vehicle does not return daily to a permanent parking place or garage, and the driver change continues for several days. As already noted, such a situation is possible when sending a driver on a business trip, working at a customer's facility, etc.

It is necessary to pay attention to the mandatory pre-trip and post-trip medical examination of the driver. The need to conduct a medical examination of the driver before each work shift and after it is established by paragraph 1 of Art. 20 and paragraph 1 of Art. 23 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”, and the procedure for conducting such an examination is described in detail in the Methodological Recommendations “Medical Support for Road Safety. Organization and procedure for conducting pre-trip medical examinations of vehicle drivers”, approved by the Ministry of Health of Russia and the Ministry of Transport of Russia on January 29, 2002.

It can be objected that the mark of a medical worker is not provided for in a number of waybills approved by Decree No. 78. For example, form No. 3 "Waybill of a car" does not contain such a mark. However, it is obvious that with the approval of the mandatory details of the waybill, a note in it about the passage of a pre-trip medical examination of the driver should be mandatory.

If there is no mark from a medical worker, then the traffic police officer may invalidate the waybill, the driver will be removed from driving, and the vehicle itself will be placed in a special parking lot (Article 27.13 of the Code of Administrative Offenses of the Russian Federation).

In the event of a traffic accident, the head of an organization or an individual entrepreneur who allowed a driver to drive a vehicle without a pre-trip medical examination may be held administratively and, in some situations, criminally liable.

Use of waybills in accounting and tax accounting

The use of waybills as primary documents in accounting and tax accounting is necessary for the correct write-off of fuels and lubricants (primarily fuel), control of the vehicle, as well as accounting for the work of the driver.

In accounting fuel for the vehicle is written off according to the consumption rates established by the organization itself
her or an individual entrepreneur. To determine these standards, you can use the technical documentation for the vehicle, as well as methodological recommendations"Consumption rates of fuels and lubricants for a car-
transport”, approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. In addition, it is allowed to establish norms for the use of fuel by a vehicle according to the act of measuring fuel consumption, drawn up by a commission appointed by an organization. The measurement act has an arbitrary form and contains, in addition to the date of filling, data on the composition of the commission, the name of the vehicle, as well as the procedure for establishing the norm for it. The act is signed by all members of the commission.

For tax purposes fuel costs in accordance with Chapter 25 of the Tax Code of the Russian Federation are not standardized. Nevertheless, only economically justified and documented expenses aimed at generating income (clause 1, article 252 of the Tax Code of the Russian Federation) can be accepted for tax accounting as expenses that reduce the tax base for income tax.

The position of the tax authorities and specialists of the Ministry of Finance of Russia boils down to the fact that when determining the validity for the purposes of tax accounting of the costs incurred for the purchase of fuel, it is necessary to take into account the consumption rates approved by the Ministry of Transport of Russia (letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06 / 1 /640). In addition, it must be clear from the primary documentation (in particular, the waybill of the car) that the car was used in activities aimed at generating income. Such information entered in the waybill may include, among other things:

• the route of the car (for example, a trip to customers and suppliers, to a bank, a business trip);
• the name of the facility where the vehicle operates, its address;
• marks on the waybill about the time of the vehicle, made by the customer.

Obviously: if it does not follow from the waybill that the vehicle was used in the production activities of an organization or an individual entrepreneur, then the costs of maintaining it, as well as the driver’s salary, cannot be taken into account for tax purposes.