Questions were answered by V.A. Polyanskaya, economist

We make the waybill “waybill”

Almost all organizations (both professional carriers and non-transport companies) use a waybill to justify the costs of a company car. After all, if there is no such document or it is filled out incorrectly, this can lead to disputes with the tax authorities and additional income tax charges. Because of this, accountants constantly have doubts about how to correctly issue a waybill in a given situation.

But before answering the questions that came to our editorial office, let's clarify the main points of using waybills.

Who should use which waybill form?

Waybill form, approved by GoskomstatResolution 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, tax authorities, the Ministry of Finance, and the courts believe that it is mandatory for motor transport enterprises. A Letters of the Ministry of Finance of Russia dated 04/07/2006 No. 03-03-04/1/327, dated 03/16/2006 No. 03-03-04/2/77, dated 02/20/2006 No. 03-03-04/1/129; Letters of the Federal Tax Service of Russia for Moscow dated July 7, 2008 No. 20-12/064123.2, dated November 14, 2006 No. 20-12/100253; Resolution of the Federal Antimonopoly Service of the North-West District dated June 26, 2009 No. A56-20450/2008; FAS MO dated November 13, 2008 No. KA-A41/10639-08; FAS VVO dated April 23, 2007 No. A28-7048/2006-250/21; FAS UO dated July 6, 2009 No. Ф09-4565/09-С3. The remaining organizations, in their opinion, have the right to approve their form of 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 November 21, 1996 No. 129-FZ “On Accounting”.

As for the form of the waybill containing the required details, approved by the Ministry of TransportOrder of the Ministry of Transport of Russia dated September 18, 2008 No. 152, then it should also be applied by all legal entities and entrepreneurs operating cars and trucks And clause 2 of the Mandatory details and 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 procedure for filling out waybills).

After the Order of the Ministry of Transport came into force, the regulatory authorities stated that a waybill containing mandatory details approved by the Ministry of Transport can also be one of the documents confirming the costs of purchasing fuel and lubricants V ; , dated October 13, 2009 No. 16-15/107268.

Thus, if you have a 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. The safest option is to simply supplement the Goskomstat waybill with the mandatory Ministry of Transport details. And this:

• vehicle model;
• date and time of the pre-trip and post-trip medical examination of the driver, which are marked and certified by the medical professional who conducted the examination R paragraph 7,.

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

• <или>apply State Statistics Committee forms of waybills;
• <или>develop and approve your own form of waybill in compliance with the requirements of Art. 9 of Law No. 129-FZ and Order of the Ministry of Transport of Russia No. 152;
• <или>use other documents to confirm expenses for fuel and lubricants s Part 1, Art. 2 1, part 1 art. 6 of the Federal Law of November 8, 2007 No. 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport”; Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 30, 2010 No. KA-A40/11123-10.

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

Expenses for fuel and lubricants can be confirmed by data from navigation systems

E.A. Melnikova, Moscow

We installed GPS navigators on cars. With their help, we daily compile a document “Daily report on the movement of vehicles”, which contains all the necessary data: a list of cars, start and end times of movement, parking time, mileage in kilometers. In the waybills, instead of the speedometer readings and the route, we make a link to this report. Can such a report confirm expenses for fuel and lubricants?

: Yes maybe. In its recent clarifications, the Ministry of Finance allowed the cost of fuel and lubricants to be taken into account on the basis of documents compiled using the GLONASS satellite navigation system or other systems that make it possible to reliably determine the distance traveled by the vehicle b Letter of the Ministry of Finance of Russia dated June 16, 2011 No. 03-03-06/1/354.

The health worker's stamp on the waybill is not required

V.S. Antonova, Ekaterinburg

We are engaged in the transportation of goods. What will happen to us if we do not have a stamp and signature of a medical worker on the waybill? Can the tax authorities deny us expenses for fuel and lubricants based on such waybills?

: Yes, tax authorities may well make claims against you, since this detail is among the mandatory details of the waybill approved by the Ministry of Transport m subp. 2 clause 7, clause 16 Mandatory details and procedure for filling out waybills.

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

Of course, 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 Road Safety”. But they won’t be able to fine you for missing medical examination marks. Because drivers are held administratively liable for failure to undergo a medical examination on time 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 by a special permit (license). And cargo transportation activities are not licensed I clause 1 art. 17 of the Federal Law of 08.08.2001 No. 128-FZ “On licensing of certain types of activities”.

The clause on the driver’s salary can be excluded from the waybill

E.V. Subbotin, Moscow

We are a non-transport organization, but we have several cars. The CEO uses one of them. At the same time, he drives it himself. The form of the waybill approved by the State Statistics Committee contains a clause on the driver’s salary. How to fill it out?

: You can independently develop, approve and use the form of the waybill, excluding the clause on wages from it. The main thing is that the sheet contains mandatory details approved by the Ministry of Transport of Russia And clause 3 of the Mandatory details and procedure for filling out waybills; Letter of the Ministry of Finance of Russia dated August 25, 2009 No. 03-03-06/2/161; Letters from 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 driver’s medical examination. Moreover, as we have already found out, the absence of a driver’s medical examination mark does not affect the amount of costs for fuel and lubricants.

The route “around the city” on the waybill will lead to disputes with inspectors

E.N. Agafonova, Moscow

We deliver goods to homes and offices; every day the driver visits 20-30 contractors. We draw up a waybill for a month, so it turns out that during this period he visits more than 200-300 places. What is the best way to fill out the “Destination” column to include all contractors? Maybe just indicate: “Around the city”?

: It is better not to use the wording “around the city” in the waybill. And although among the required requisites V 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, regulatory authorities believe that in the absence of such information, fuel costs are not confirmed, since the use of the car for business purposes has not been proven X clause 1 art. 252, sub. 11 clause 1 art. 264 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 07/07/2008 No. 20-12/064123.2. The opinions of the courts on this issue differ. Some courts share the position of regulatory authorities V Resolution of the FAS VSO dated July 16, 2010 No. A33-10451/2009; FAS ZSO dated July 29, 2009 No. F04-4540/2009(11903-A27-26); FAS VVO dated March 12, 2008 No. A82-1453/2007-37. Others consider these details optional m Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 30, 2010 No. KA-A40/11123-10; FAS PO dated November 19, 2010 No. A55-38009/2009; FAS NWO dated November 23, 2009 No. A56-4991/2009; FAS UO dated September 16, 2010 No. Ф09-7311/10-С2.

Therefore, the easiest way is to enter the full route.

If entering all the destination addresses into the route sheet is problematic, you can try the following options.

If you know the route in advance or constantly travel around the same addresses, approve by order the routes depending on the need: for every day, for a month. For example, route No. 1 - streets such and such, route No. 2 - streets such and such. And on the waybill write: “Delivery of goods to customers along route No...” - and attach a copy of the order indicating the routes.

Or, as an option, if you have requests for delivery, you can indicate on the waybill: “On the route in accordance with the requests” - and attach the requests.

The waybill can be issued separately for each driver

S.A. Yakovleva, Vladivostok

We sent two of our employees on a business trip in an organization car. It's a long drive, and they take turns driving the car. We use the Ministry of Transport waybill form. In this case, is it necessary to issue a separate waybill for each driver or is it possible to make entries about two drivers on one waybill?

Samples of waybill design can be found: section “Document Forms” of the ConsultantPlus system (information bank “Business Papers”)

: When using a vehicle in shifts by different drivers, it is allowed to issue several waybills separately for each driver I clause 11 Mandatory details and procedure for filling out travel documents. In this case, the departure time and odometer readings at that moment are indicated in the waybill of the driver who was the first to leave for the trip, and the arrival time and odometer readings at that moment are indicated in the waybill of the driver who returned to the parking place. And clause 15 Mandatory details and procedure for filling out travel documents.

It’s easier to develop your own form of waybill, providing in it the opportunity to enter the data of several drivers, and issue one waybill for the duration of the business trip. And Resolution of the Federal Antimonopoly Service of the Moscow Region dated October 28, 2009 No. KA-A41/11287-09. The form could be, for example, like this.

Passenger car waybill № 9
on August 2011

car model
State license plate
Driver	Khafizov S.G. (Full Name)
Certificate

Despite the fact that the rules for filling out waybills have changed since March 1, 2017, some companies continue to fill them out in the old way. Inspectors may interpret this as a violation of the rules for document execution and declare it invalid. And, as a result, exclude fuel and lubricants written off for it from expenses for profit tax purposes. In this case, the company will be forced not only to pay additional tax, but also to pay fines and penalties.

We prepare a waybill in a new way

The rules for filling out waybills have been changed for the first time in 11 years. Clarifications to the Order of the Ministry of Transport dated September 18, 2008 No. 152 were made by another order - dated January 18, 2017 No. 17 “On amendments to the mandatory details and ordering of waybills, approved. By Order of the Ministry of Transport of the Russian Federation of September 18, 2008 N 152.

Specific forms of waybills are approved by Resolution of the State Statistics Committee of November 28, 1997 No. 78 (waybill for cars, trucks, buses, etc.)

If standard forms are not suitable for an organization and it is non-transport, then the company can develop its own, guided by mandatory requirements (see Section II of Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 and the innovations listed below). At the same time, the “own” form should definitely be mentioned in the organization’s Accounting Policy!

note ! If the form of the waybill is developed by the company independently, then the validity period of the “ticket” is determined arbitrarily by the company, while the validity period of the standard unified form is one working day (or one shift). In addition, several drivers can be entered into this waybill at once.

New in travel sheets

So, there are two changes.

1. There is no longer any need to put the seal or stamp of the organization/individual entrepreneur at the top of the waybill (clause 1 of Order No. 17 dated January 18, 2017).

2. A new mandatory requirement has appeared: now you need to indicate on the waybill date and time of pre-trip inspection of the technical condition of the vehicle. This should be done by the inspector of the technical condition of vehicles or the inspector of the technical condition of urban ground electric transport. The mark on the pre-trip inspection is certified by the controller’s signature indicating the surname and initials.” (clause 2 of Order No. 17 dated January 18, 2017)

If the organization is non-transport and small (for example, it has only one or two cars), and employees do not have the necessary qualifications to conduct pre-trip control, you can enter into an agreement to conduct it with a third-party organization.

Note! If an employee uses personal transport on work trips, he also needs to be issued a waybill. This provides the opportunity to:

• classify fuel and lubricants as expenses in the same way as if the car were owned by the organization;
• exempt compensation accrued to the employee for the use of personal transport from personal income tax ( ).

Possible consequences of incorrect registration of a “voucher”

Tax authorities may not accept an incorrectly completed waybill. This means that sanctions will follow. Which?

1. Since fuels and lubricants are expenses of the organization, the Federal Tax Service will exclude the cost of fuels and lubricants from them and will additionally charge income tax.

2. As a result, tax authorities will have the opportunity to fine the company for understating the tax base under Article 122 of the Tax Code of the Russian Federation.

Non-payment or incomplete payment of tax amounts as a result of understatement of the tax base under Art. 122 of the Tax Code of the Russian Federation also entails a fine of 20% of the unpaid tax amount.

7. Filling out the details of waybills is carried out consistently in accordance with these instructions and is mandatory for all state, cooperative and public enterprises, organizations and institutions that have both their own and rented trucks.

8. Responsibility for correctly filling out waybills lies with the heads of enterprises, organizations, institutions, as well as persons responsible for operating trucks and participating in filling out the document.

The driver's participation in filling out the waybill is not allowed, with the exception of signatures certifying the acceptance (upon departure) and delivery (upon return) of the car.

9. Filling out the waybill before issuing it to the driver is carried out by the dispatcher of the motor transport enterprise or an authorized person in the following sequence:

9.1. On the front part of the waybill, under the name of the document, the date of its issue (day, month, year) is recorded, which must correspond to the date of registration of the issued waybill in the dispatch log.

9.2. In the line “Operating mode” the code or name of the operating mode is written (work on weekdays, business trips, summarized recording of working hours, daily recording of working hours, work on a weekend or holiday, on a cleanup day, work on schedule or off schedule, etc.). d.), in accordance with which the driver’s wages are calculated.

9.3. In the line “Column, brigade” the numbers of the column and brigade are written down, which include the car and the driver.

In the “Car” line, the make, license plate and type of the car, as well as its garage number are recorded.

9.4. In the line “Driver” the surname, initials, service ID number and class of the driver working on this waybill are written down. In the line “Personnel number” the number assigned to the driver in the car company is recorded.

9.5. In the lines "Trailers" the brands, state and garage numbers of trailers and semi-trailers produced in line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines at the places of their exchange.

9.6. In the line “Accompanying persons” the surnames and initials of the persons accompanying the vehicle to complete the task are written down (loaders, forwarders, trainees, etc.).

9.7. In the section “Work of the driver and the car” in columns 2 and 3, the time (hours and minutes) of leaving and returning the car according to the schedule is recorded.

9.8. In the “Assignment to the driver” section, in column 16 “At whose disposal”, based on the customer’s application or one-time order, the name of the customer is written down, at whose disposal the car must arrive to complete the task.

9.9. Column 17 “Arrival time” records the time (in hours and minutes) of the vehicle’s arrival at the customer’s location in accordance with his application, a one-time order, or the vehicle’s work schedule under the terms of the contract.

9.10. In columns 18 “Where to get the cargo from” and 19 “Where to deliver the cargo”, the addresses of loading and unloading points are recorded according to the application, a one-time order of the customer or according to the terms of the contract.

9.11. Column 20 “Name of cargo” records the name of the cargo presented for transportation based on the customer’s application or one-time order.

9.12. In column 21 “Number of riders with cargo”, based on an application or a one-time order, the number of riders with cargo required to complete the task is recorded.

9.13. Column 22 “Distance” records the distances for transporting goods, determined according to data from road authorities, or from a map of the area (city plan) using a curvimeter, or from a list of distances compiled on the basis of measurement reports or from the car’s speedometer (for seasonal transportation), a recorded act of a motor transport enterprise or organization and the customer.

9.14. Column 23 “Transport tons” records the amount of cargo that needs to be transported for the customer.

Only the motor transport company has the right to change the task specified in the “Task for the driver” section. Only in exceptional cases can the customer, in agreement with the motor transport company, change the task with the corresponding entry in the “Special notes” lines. An entry is made in the same line in cases where the car is used for a special purpose (by police, doctors, etc.).

9.15. On the front side of the waybill, in the line “Issue fuel,” the amount of fuel required to be issued to complete the task is written down in words, taking into account the remaining fuel from the previous day of work.

9.16. In the line “Signature of the dispatcher,” the dispatcher, with his signature, certifies that the details of the waybill he filled out are correct and that the driver has a driver’s license.

10. Filling out the waybill before leaving the garage is carried out in the following sequence:

10.1. In the section "Fuel Movement" in columns 7, 9 and in the corresponding lines, the tanker, fuel and lubricants technician or authorized person records the amount of fuel issued, as well as the series and numbers of issued fuel coupons and certifies these records with his signature.

The amount of fuel issued in coupons is equal to the amount of fuel issued in kind.

10.2. On the front side, a doctor or other medical worker, when performing a pre-trip medical examination, certifies with a signature the driver’s health status and the possibility of his being allowed to drive a car.

10.3. In the section "Work of the driver and the car" in column 5 "Speedometer readings" the mechanic of the checkpoint (checkpoint) or the technical control department (QCD) writes down the speedometer reading when the car enters the line, and in column 6 "Actual time" stamp - with a clock indicates the actual time the car left the garage. In case of malfunction or absence of a clock stamp, the time is recorded manually in the following sequence: day, month, hours, minutes.

10.4. In the “Movement of Fuel” section in column 10 “Remaining upon departure,” the gearbox or quality control mechanic records the amount of fuel in the vehicle’s tanks upon departure, and certifies the correctness of all entries made by signing in this column.

10.5. In the line “Signature of the mechanic”, the transmission or quality control mechanic certifies with his signature the transfer of the car to the driver in technically sound condition and permission to leave the garage, and in the line “Signature of the driver” - the driver certifies with his signature the acceptance of the car in technically sound condition and receipt of the work assignment.

11. Filling out the waybill on the line is carried out in the following sequence.

11.1. In column 24, the shipper writes down the sequential numbers of completed trips. The record is intended for posting the attached shipping documents by trip.

11.2. In column 25 “Numbers of attached waybills,” the shipper records all numbers of waybills related to this trip.

11.3. Column 26 “Time of arrival” indicates the time (hours and minutes) when the driver presents the waybill to the consignor or consignee at the entry gate or at the checkpoint at the loading or unloading points (except for railway stations).

If there is no entry gate or checkpoint, this column is not filled in; the time of arrival at the loading or unloading point is entered in the waybill (Bill of Lading).

11.4. In column 27 “Signature and seal” the shipper signs and puts a seal, confirming the correctness of the details of the waybill filled out by him.

12. Column 28 “Marks of the automobile enterprise” can be used by the automobile enterprise to reflect additional accounting indicators of the operation of the car and trailer.

13. In the section “Downtime on the line”, a technical assistance service employee or an authorized person writes down the reason for the downtime, the date and time of the start and end of the downtime in the appropriate columns and certifies these entries with his signature.

14. In the lines “Special notes” on the front side, information is recorded that is not provided for in the form of the waybill (marks of the State Traffic Inspectorate, customers who refuse to load the car, various road services, etc.).

15.4. In the “Passed over” line, the driver certifies with his signature that the vehicle was handed over to the transmission or quality control mechanic in a technically sound (faulty) condition. The gearbox or quality control mechanic in the line “Accepted” with his signature certifies that columns 5 and 6 of the line “Return to the garage” of the section “Operation of the driver and the car” are filled out correctly and the car is accepted from the driver in a technically sound (faulty) condition.

16. After the driver submits the waybill, the dispatcher or other authorized person fills it out in the following sequence:

16.1. In the section “Work of the driver and the vehicle” in column 4 “Zero mileage”, according to the distance table, writes down the distance from the garage to the first loading point and from the last unloading point to the garage.

16.2. In the section "Fuel Movement" in column 13 "Coefficient of change in the norm" writes down one general coefficient of change in the rate of fuel consumption for the entire day of operation of the vehicle, associated with the operation of the car at an increased rate of fuel consumption, in column 14 "Operating time of special equipment" and column 15 " Engine operating time" based on the corresponding entries in the waybill attached, the TTN records, respectively, the operating time of special equipment and the additional operating time of the engine under special operating conditions (operation of the engine rotating loading and unloading mechanisms, etc.). These details are necessary to determine the additional fuel consumption rate. The dispatcher certifies the correctness of filling in these details by signing under the corresponding columns.

16.3. In the “Sequence of task completion” section, the dispatcher writes down the total number of trips in column 24, and in the line “TTN in quantity” - the total number of delivery notes submitted. For the total number of delivery notes handed over and accepted, the driver signs in the line “Passed by the driver”, and the dispatcher - in the line “Accepted by the dispatcher”.

What has changed in filling out travel forms since February 26, 2017? Is it necessary to issue travel documents using the new form in March? Is it true that every waybill now requires a mechanic's signature indicating that a car or truck has undergone a pre-trip inspection? How to take into account changes since December 15, 2017 in travel documents? In this article you will find answers to these and other questions, and you will also be able to download new forms of travel forms.

Waybill forms

In 2017, an organization or individual entrepreneur can form and use:

• or unified forms of waybills (approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
• independently developed forms of waybills.

If unified sample waybills suddenly do not suit a company or individual entrepreneur (for example, if they contain “extra” details or if there are no necessary ones), then you can independently develop forms of waybills. But in this case, you need to keep in mind that the independently developed form must contain all the mandatory details provided for in Section II of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.

Waybills are needed to confirm the production nature of trips and write off fuel, spare parts and compensation for the use of personal transport in tax accounting.

New mandatory details from February 26

From February 26, the Ministry of Transport expanded the list of mandatory details of the waybill (Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). From this date, it is necessary to put a mark on the waybill to check the technical condition of the car before the trip. The mechanic must indicate the date and time of the vehicle inspection, signature, last name and initials. Previously, such marks could also be placed, but it was not at all necessary. Thus, from February 26, 2017, the mandatory details of travel sheets that are developed independently include:

1. Title - waybill;
2. Number;
3. Validity;
4. Information about the owner of the car;
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 leaving the garage and entering the garage;
9. Signature and full name an employee who enters the odometer readings, 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. a medical professional who conducts a medical examination;
13. A note on the pre-trip inspection of the technical condition of the vehicle with date and time;
14. Signature and full name controller of the technical condition of the machine.

Federal Law No. 259-FZ dated November 8, 2007 defines the obligation to issue waybills. Thus, it is mandatory to prepare this primary report for the following groups of people:

• Companies that transport passengers by minibuses within the city and suburbs.
• Transport organizations performing intercity passenger transportation.
• Companies specializing in road transportation of goods and luggage.
• Transport companies whose activities are related to other types of ground public transport (trams and trolleybuses).

Cancel printing

From February 26, 2017, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). However, the stamp can be affixed after the specified date - there will be no error.

Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.

New form for 2017

Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2017, the sheet does not contain all the required details, then inspectors may regard such a primary document as “incomplete.” And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared a new travel form for you, which contains all the details required from February 26th. It looks like this:

You can also use a new waybill form for 2017 in Word format for passenger cars. Similarly, you can correct the waybill form for trucks so that you can make notes on the pre-trip technical inspection.

Keep in mind that if you approve a new waybill form for 2017, this circumstance will need to be recorded in the organization’s accounting policies (clause 4 of PBU 1/2008).

In many organizations, the director and driver and mechanic are one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.

Amendments from December 15, 2017

By Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476, amendments were made to the rules for filling out waybills. They come into force on December 15, 2017. In short, innovations have appeared in the rules about new mandatory details. Let us explain in more detail.

OGRN

In addition to the details that are already on the waybill, starting from December 15, 2017, it is required to additionally indicate the OGRN of the company or individual entrepreneur.

From December 15, 2017, the indication of OGRN and OGRNIP in waybills is mandatory. Without these details, the waybills will be considered incorrectly filled out.

Where to indicate the OGRN on the waybills? This question remains at the discretion of the company or individual entrepreneur. In our opinion, OGRN can be recorded in the column intended for information about an organization or individual entrepreneur.

Date and time of pre-trip control

In order to fill out waybills from December 15, 2017, the date and time of pre-trip control of the technical condition of transport is a mandatory requisite of the waybill. It is established that the date includes the day, month and year, and the time includes hours and minutes.

From December 15, 2017, information about the vehicle must include the date (day, month, year) and time (hours, minutes) of the pre-trip inspection of the technical condition of the vehicle (if mandatory monitoring is provided for by law).

Changes to transportation safety rules

Since December 15, 2017, changes have been made to the rules for ensuring transportation safety. If previously it was prescribed to carry out daily monitoring of the technical condition of the vehicle before leaving the line from the parking place and upon returning to the parking place, now the rules establish only pre-trip monitoring of the technical condition before the vehicle leaves the permanent parking place.

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 work purposes, it helps to calculate costs. Many services check vouchers: the Federal Tax Service, the State Traffic Safety Inspectorate, and the labor inspectorate. Where can I get the correct forms, how to fill them out correctly and avoid possible penalties for errors, taking into account the latest changes in legislation?

The so-called “vouchers” are primary accounting documents that must be maintained by all organizations and individual entrepreneurs operating 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, different types of waybills must be used. Separate forms have been developed for owners and tenants:

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

The forms necessary for entrepreneurs were approved twenty years ago by Resolution of the State Statistics Committee of November 28, 1997 No. 78. They are still relevant, although over the years various changes have been made to the forms many times. In accordance with Order of the Ministry of Transport dated November 7, 2017 No. 476, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill. Individual entrepreneurs were required to indicate their OGRI, and organizations - OGRN.

Unified forms are not suitable for all organizations, and they are not required for everyone. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which must take into account all the mandatory details and necessary indicators. The use of your own modified form must be indicated in the accounting policies 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 form of waybill from 2019

A vehicle waybill is required when any vehicle leaves 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 document of strict accountability, 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 driver passing a pre-trip inspection of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

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 in effect as amended on December 21, 2018, which entered into force on March 1, 2019. Waybills are taken into account in a special journal. Let’s take a closer look at what changes occurred in waybills in 2019 and how to draw up this document so that the inspectors from the tax authorities and the traffic police, who most often look at this document, do not have any questions.

In motor transport organizations, dispatchers are responsible for filling out this form, while in other companies it may simply be an employee authorized to release vehicles for travel. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document who is responsible for errors made in it. Sometimes the drivers themselves do the paperwork. However, as a general rule, drivers must fill out only their part of the document - record data on the car’s mileage in accordance with the indicators of the instruments in the car.

You can issue a voucher for one flight, one working day or shift. In addition, the unified form provides the opportunity to extend the validity of this document, since various situations can occur with a car during a trip, 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 one they need.

Unified waybill form	Who fills it out and how?