- the primary document for accounting for the movement of passenger vehicles of the organization, is filled in by each driver on the current working day. The correct execution of this document is very important, so its completion should be taken with the utmost responsibility. You can download other vehicle reporting forms: traffic waybill truck (form 4) – , bus waybill ( shape 6) – .
The waybill has several functions:
- The route of the worker is tracked.
- The driver's salary is calculated.
- The expenses for fuels and lubricants (POL) and vehicle maintenance are written off.
Reason for writing off fuels and lubricants is a waybill compiled by the driver, which indicates the fuel consumption. In order to write off fuel and lubricants, it is necessary to draw up a write-off act and attach a completed waybill to it.
Waybill of a car (form 3)
The front side of the form contains information about the company that owns the car, about the passenger vehicle itself and its driver. Before starting a work shift, the time of departure and the place where the transport was delivered from should be entered in the waybill. Before the vehicle is handed over to the driver, the mechanic of the organization must inspect and check the vehicle for faults.
Information about the speedometer readings at the beginning of the shift, as well as data on the movement of fuel (how much fuel was at the beginning of the day, how much was issued according to the refueling list, how much was left at the end of the work shift and the actual amount of fuel spent in accordance with the established norms). The availability of this data allows you to analyze fuel consumption and understand whether fuel is being saved or wasted. The basis for establishing norms for fuel consumption is an order to write off fuels and lubricants.
When the driver returns the vehicle to the fleet, at the bottom of the front of the document (form 3) the speedometer and time are indicated. Next, the driver rents the car to the mechanic of the company.
The time of departure from the fleet and the return of the car back must be confirmed by the signatures of the mechanic and the driver.
On the reverse side document of the travel investigation (form 3) is indicated detailed itinerary: the driver writes where he went during the working day, fixes the time of arrival and departure, as well as the distance in kilometers.
An accounting employee, having received a completed waybill in form 3, correctly calculates the write-off of fuel and lubricants and charges
A waybill is an accounting 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. Where can I get the correct forms, how to fill it out correctly and avoid possible sanctions for mistakes, taking into account the latest 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.
Depending on the type of vehicles and their area of application, you need to use different types travel sheets. Separate forms are designed for owners and tenants:
- cars;
- trucks;
- special transport;
- passenger taxi;
- cargo taxi;
- public and non-public buses.
The forms necessary for entrepreneurs were approved twenty years ago by the Decree of the State Statistics Committee of November 28, 1997 No. 78. They are still relevant, although over the years the forms have been amended many times in various ways. In accordance with the Order of the Ministry of Transport of November 7, 2017 No. 476, from December 15, 2017, additional information about the owner of the vehicle must be indicated in the waybill. Individual entrepreneurs were obliged to indicate their OGRIP, and organizations - OGRN.
Not all organizations are suitable for unified forms, in addition, they are not mandatory for all. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which must take into account all the required details and necessary indicators. The use of its own modified form should 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. 402-FZ on accounting also apply to primary documents of strict reporting.
New waybill form from 2019
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 filling out this primary document are established only for motor transport companies, however, for all others it is a strict reporting document, therefore it must contain mandatory details.
In 2018, there was more such information - officials added the obligation to indicate in the waybill information about the passage by the driver of the pre-trip control of the technical condition of the car. In addition, the obligatory round stamp on the issued form was canceled.
Waybills: rules for filling out in 2019
The procedure for issuing waybills is established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, which is valid as amended on December 21, 2018, which entered into force on March 1, 2019. Take into account waybills in a special journal. Let's take a closer look at what changes took place in 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.
Dispatchers are responsible for filling out this form in motor transport organizations, while in other companies it may 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 do the paperwork. However, by general rule, drivers must fill out only their part of the document - write down 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, one working day or a shift. In addition, the unified form provides for the possibility of extending the validity of this document, since there may be accidents with the car on the flight 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.
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Unified waybill form |
Who fills out and how |
Waybills for trucks are a form of primary, which are required to maintain institutions operating trucks. We will understand the features of compiling and accounting for waybills for trucks and tell you how to fill out the current forms.
All Russian companies and private entrepreneurs operating vehicles are required to keep waybills. Freight transport not an exception. Voucher - a document confirming the expenses incurred for the operation and maintenance of the car, fuel consumption. The completed form is the basis for calculating wages for the driver.
For each type of vehicle, individual forms of a unified form have been developed and approved (Resolution of the State Statistics Committee of November 28, 1997 No. 78). According to Law No. 402-FZ of December 6, 2011, it is not necessary to apply the approved forms, the organization has the right to independently develop and approve the form, taking into account the special specifics of the enterprise. In practice, the vast majority of institutions and individual entrepreneurs use unified forms.
For trucks, there are two forms of vouchers approved by the State Statistics Committee: No. 4-C (OKUD 0345004) and No. 4-P (OKUD 0345005). Truck waybills (form 2019) of form No. 4-C are used by organizations in which drivers are paid on a piece-rate basis, and form 4-P is used for time-based payment. It is not excluded the use of both forms in the same institution. Current forms:
- download for free the form of the waybill of the truck 2019 in word;
- download for free the waybill form for a truck 2019 in excel;
- free download a sample truck waybill 2019.
We also offer to download the form of a waybill for a truck according to the forms 4-P and 4-C.
Form No. 4-P
Form No. 4-C
New filling rules
From 03/01/2019, changes in for all modes of transport came into force. The Ministry of Transport of Russia introduced innovations by Order No. 467 dated 12/21/2018 in the main regulation on vouchers - Order No. 152 dated 09/18/2008.
Previously, legislators have fixed a list of mandatory details, without which the document can be considered null and void. In addition, the relevant orders abolished the mandatory affixing of the official or round seal of the company on the ticket, if the charter of the budgetary organization does not provide for the use of the seal.
If the document does not contain all the required details, then the traffic police have the right to fine the owner of the car and the driver. The tax authorities will also not accept the document as proof of expenses, recalculate the tax base and issue a fine.
Information required to be filled in the 2019 truck permit form:
- Name and number of the document, date of formation (extract). Chronological order should be strictly observed when numbering tours.
- The validity period of the document, that is, the period for which it is issued, but not more than one flight or work shift.
From 01.03.2019 the validity period of the voucher has been changed. Previously, the document was issued for a period of up to 1 month inclusive. Now, write out a ticket for only one flight, regardless of how many days this flight lasts. Or for one working shift, regardless of the number of flights made during the working period.
- Full details of the owner of the vehicle, including PSRN (OGRNIP - for private owners).
- Car driver details: Full name and current number driving license.
- Information about transport: state number, brand.
- Odometer data before leaving and upon returning to the garage.
From 03/01/2019, it is not required to certify odometer readings with a seal or stamp. The signature of the responsible officer is sufficient.
- The exact date and time of the start of the trip and return to the garage.
- Signature, full name and the position of the responsible employee who took and recorded the odometer reading, date and time.
- Date and time of medical examination of the driver before departure and upon return.
- Signature and full name health worker who performed the examination. If available, a stamp is affixed, but it became optional from 03/01/2019. All that is required is the signature of the health worker.
- Information about the technical inspection before leaving for the flight in the format DD / MM / YYYY, as well as hours and minutes.
Such an inspection has become optional for passenger vehicles operated for the company's own needs. A note on pre-trip, pre-shift and post-trip control is optional. But for commercial carriers and enterprises operating buses and trucks for their own purposes, it is mandatory.
- Signature and full name responsible for vehicle inspection (mechanic, controller, foreman).
The document is always drawn up in a single copy. The completed form is certified by the head, a round seal is affixed (if any). The completed ticket is handed over to the driver. At the end of the trip (completion of the task), the driver hands over the document to the responsible person of the budgetary organization against signature. You should not write out a new sheet until the driver reports on the previous one.
Below you will find a ready-made sample of filling out a truck waybill 2019.
Features of accounting and storage of documentation
Vouchers should be taken into account in. The form of the form can be developed independently and approved in the accounting policy. Or use the unified documentation in form No. 8 (OKUD 0345008), approved by the Decree of the State Statistics Committee of November 28, 1997 No. 78.
The procedure for filling out the voucher register is based on the chronological registration of all issued forms in the organization. By a separate order, fix the person responsible for compiling the journal. If a budgetary organization uses its own journal form, then the procedure for filling it out should also be approved. The responsible person should be familiarized with this procedure under the signature.
Keep vouchers and registration logs for at least 5 years - such requirements are spelled out in the Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. For lack of documentation, tax authorities can be fined 200 rubles for each document.
Before leaving for a route or a flight, drivers receive a Waybill passenger car. The form has the established form No. 3 (Resolution 78).
The strict format of the document does not allow arbitrary changes to the form. The waybill of the car is made and used only in a unified form.
There are certain rules for entering data into the Waybill of a car. The circle of persons having the right to make entries in the form is limited. Records can be made by the dispatcher or other responsible employee. The participation of the driver in filling out the document should be limited to affixing a signature.
It is required to draw up a waybill of a car in all organizations where cars are used in work activities. This form belongs to the documentation of primary accounting.
In particular, it is convenient to use the Waybill of a passenger car to account for the consumption of fuel and lubricants. Also, the document is used to calculate the volume of wages.
A Vehicle Waybill is issued for a period limited to one shift, one day or a business trip that can last several days.
All columns of the waybill are significant and the reliability and accuracy of the information in the document, and hence the accuracy of subsequent accounting activities, depend on their correct filling.
The waybill of a car has a registered number, contains detailed information about the vehicle, must be dated and certified by the seal of the organization operating the vehicle. Cases of using trailers or semi-trailers are also recorded with the entry of their data.
On the way, the car can be accompanied by responsible employees. The data of such employees must also be recorded in the Waybill of the car.
Not every vehicle owner needs to fill out waybills. Or whoever is in charge of managing it. When you need to fill out a waybill for a passenger car and how to do it, you can find out in the materials of this article.
bookkeeping legal entities involves the mandatory completion of travel sheets. This document is also of interest to representatives of tax services.
A waybill is a type of primary documentation that allows you not only to take into account the costs in connection with the purchase of gasoline, but also deduct them from the general tax base.
The main function of such sheets is the ability to reduce the tax paid to the budget.
In some situations, filling out the document becomes mandatory.
What is the template for this document?
A waybill is a document confirming the legality and availability of the right to drive a vehicle.
The form is issued by legal entities owning a car. The document contains information about travel time, mileage, gas consumption and other characteristics of the car.
Is it always necessary to draw up waybills for cars?
We list the drivers exempted from such duties:
- If the legal entity is the owner of the vehicle.
- When using a vehicle with registered ownership of an individual. And when using a car for personal purposes, transfer based on a power of attorney.
When does it become necessary to fill out a waybill?
If the document is not issued, work is prohibited:
- Trucks.
- Passenger cars.
- Trolleybuses.
- Trams.
- Buses.
And other types of transport in which passengers with luggage are transported. Baggage is called things belonging to passengers, which are accepted for transportation in accordance with the established procedure.
Cargo - the name of the material objects for which transportation is organized. Finally, passengers - groups individuals signing the respective contract.
Or persons for whom they conclude contracts for the chartering of vehicles.
Terms of issuance of waybills of a passenger car
Too much time and effort can be spent on the daily completion of travel sheets. Especially, in small enterprises without a separately working dispatcher.
Therefore, many drivers ask if it is possible to draw up documents for several days at once?
The text of the legislation indicates the possibility of registration not only for each day, but also for a period of no more than 30 days.
The procedure for filling out a waybill for a passenger car in form 3
Front side
There is not as much information to enter as it seems at first glance:
- The company stamp is always placed at the top. The date and number of the document are placed a little lower. If necessary, designate the series.
- The next column is for the company name. They also write an address with a phone number. And the code of registration of the enterprise in the relevant authorities.
- The dispatcher then fills in the information vehicle, which includes the inventory garage identifier, government number and brand.
- Next comes a line with the full name of the drivers, the details of the driver's license, personnel number.
- There is also the next section. But it is filled only by organizations with a narrow specialization. For example, taxi services. They need to enter the license card numbers.
- After filling the dispatcher, individual tasks for drivers are determined. The document is endorsed, handed over personally to the driver.
Mechanics also approve documents, indicating their personal data on them. The driver must also sign when he receives the car at his disposal.
Each time the employee notes exactly how much fuel he bought at the gas station. And what brand did you use? Be sure to indicate the actual date, time of return to the garage.
Delays and delays are noted if necessary.
Back side of the document
This side is for drivers. Here they celebrate individual progress in the performance of their job assignments. Be sure to write about the places of departure and destination.
The period of time, the mileage traveled are deciphered in full.
Third parties have the right to sign, with their direct participation in the execution of tasks.
The lower part of the document is required to display hours per day in total, mileage based on speedometer data.
The salary of an employee is determined on the basis of these data, depending on the system adopted at the enterprise. After the final fixation of the information, the waybill is transferred to the accounting staff.
Special rules for filling sheets on the line
There is a certain sequence of actions for those who fill out the document on the line:
- The exact time must be entered in hours and minutes. For this there is a separate column "Arrival time". But only the moment when the driver himself shows the waybill to clients or customers is reflected.
- There is a column "Customer". Here customers leave their signatures. To confirm that all the details in the document are correct, correspond to reality.
- They also fill out column 21, which is called “Upon arrival”. "On departure" - respectively, column 22. Customers put all the parameters here, writing them off from the speedometer.
- "Special marks" - a line for comments from customers, if necessary.
If the car is returned to the garage
The work usually ends with the return of the car to the garage area. The document is filled out in the sequence clearly described in the legislative regulations.
It must be strictly adhered to.
- "The work of the driver and the car" - a section filled out by a mechanic. In particular, column 2 is used. An important requirement is the accuracy of the description of the time of return to the garage. Month, year, hours, minutes - absolutely all data must be present in the column.
- "Speedometer"- column 4, which is also filled in by the mechanic. Column 10 - this is where the exact "Return balance" is displayed. The column refers to the section with "Movement of fuel".
At the end, the mechanic signs, confirming the accuracy and reliability of the information provided.
- The fuel and lubricants technician is also involved in the work at this stage. The driver hands him a ticket. After that, they fill in the “Surrendered” column with the number 11. And they also sign.
- The signature in the line "Passed" is put by the driver himself. This is necessary to confirm the correct condition of the machine at the moment when it is handed over to the mechanic. To confirm this fact, the mechanic signs in the “Accepted” column.
- The dispatcher accepts papers at the last stage. And they also put their signature. The document is registered in a special journal.
When delivering goods to the enterprise, it is necessary to sign a special paper. You can find out how to compile in the article at the link.
Conclusion
In case of incorrect filling of waybills, fines are imposed on the organization. And the violator is not compensated for the tax losses incurred in connection with the operation of the vehicle.
Legal entities pay a fine of 10 percent of the total amount of transactions.
The performance of any operations must be supported by the relevant primary documents. Each of them has legal force.
It's easy to find document samples with blank lines to fill out on specialized sites.
Form 3 is unified. This means that it is suitable for any enterprise, regardless of the field of activity.
You can be sure that filling out such a document complies with all legal requirements. The main thing is to remember the deadline for which the sheet is filled out. This period is equal to one month.
How to fill out a waybill for a car in form 3 in 1C - see this video: