Rules for issuing and maintaining waybills in 2021

There are important notes

The second half of January is the time when accountants throughout Russia check, double-check, or draw up the company’s accounting policies “from scratch.” Every year, our relevant Departments introduce new changes that not only affect the nature of the work of the entire organization, but force our colleagues to adapt, requiring employees to perform their job responsibilities taking these changes into account.

Today we will talk about how travel sheets are filled out and how they will be filled out in 2021, taking into account the latest changes. One thing I want to say for sure is that something has not changed radically, but there are nuances that should not be overlooked.

New rules for filling out vouchers from 01/01/2021

The Ministry of Transport, by order No. 368 dated September 11, 2020, approved new rules for filling out waybills. They come into force on 01/01/2021 and will be valid until 01/01/2027. A new mandatory detail was introduced into the voucher - “Information on transportation” to indicate data on the types of transportation and the type of message in accordance with the requirements of Articles 4 and 5 of the Federal Law of November 8, 2007 No. 259-FZ. There are four message types:

• by city (local);
• suburban;
• intercity;
• international.

The type of transportation depends on the activity of the owner or lessee of the vehicle. This could be regular passenger transportation, vehicle operation on orders, or freight transportation.

The procedure for filling out mandatory information about a vehicle has changed. From 01/01/2021 it is necessary to indicate the make of the vehicle there. Until now, only the type and model of the vehicle were written in this. It has been established that organizations and individual entrepreneurs have the right to add additional details to the waybills according to their needs.

Issuing a waybill becomes mandatory for all cases of leaving a car from a garage or parking lot. The clause stating that a waybill is issued only when operating a vehicle while transporting passengers or cargo has been removed from the rules.

In 2021, car owners or vehicle lessees must include a mandatory o. In 2021, this was just a recommendation.

Monitor changes in your work using ConsultantPlus. Set up a personalized profile and receive notifications about news and amendments as soon as they appear. Instructions in the system are updated immediately after changes and are always relevant. Try it free for 2 days!

Get free access for 2 days

Specific Features

As in previous years, the form of the waybill is published by the Ministry of Transport as recommended, but not mandatory for use. The Ministry of Transport introduced changes to the procedure for filling out waybills by order No. 17 dated January 18, 2017. Now they must reflect information about pre-trip control of the condition of vehicles. This is required by safety rules (clause 29 of Order No. 7 of the Ministry of Transport of Russia dated January 15, 2014).

This change is key in 2021. It is clear that previously all companies that provide transport services were ordered to check the technical condition of the vehicle immediately before it was sent on a flight. The difference between the previous and current requirements comes down to the fact that in 2021 it is necessary to reflect information about the serviceability of a car or truck on the waybill twice. This is largely explained by statistics on the number of accidents for 2021, according to which the cause of accidents was a malfunction of the vehicle.

Here it would not be out of place to say that a large number of accidents are caused by the unsatisfactory physical condition of the drivers themselves. According to independent data, about 16% of all road tragedies occurred because the driver fell asleep at the wheel or was intoxicated.

(this is what the front side of the waybill form looks like, no longer suitable for use)

The Ministry of Transport has worked on the mistakes and, for its part, ordered companies to more carefully monitor the condition of cars and drivers, making a move towards a more thorough pre-trip inspection of everything possible. Let's look at the document form that you should use now:

We draw your attention to the right side of the form, where it says about pre-trip control. If we talk about the legal side of the issue, then previously the mechanic had the right (theoretically) to mark the serviceability of the vehicle both before sending the car on a trip and after it. Now the form requires the indication of marks before and after the flight.

Moreover, the mechanic should not remain “faceless”. The Ministry of Transport requires that the initials of the specialist who gives permission to use the machine be clearly and clearly stated. According to unofficial statistics, about a third of all cars and trucks in our country set off on the road without a license due to non-compliance with proper safety requirements.

We talked with our client to find out how demanding the management of their company is regarding the pre-trip inspection of a vehicle:

“Now we have begun to monitor the cars more closely. When the first frosts arrived at the end of October 2021, ice formed on the roads. We provide transportation for staff from the metro to the office. God probably saved us when we almost crashed into a traffic light. The fact is that our driver and the mechanic agreed to postpone replacing the brake pads to a later date.

As a result, the brakes did not work correctly and our car began to skid. There were a lot of proceedings on this matter. We settled on the fact that the mechanic and driver were reprimanded. It’s good that we haven’t had any more incidents since then.”

We are sure that such incidents occur very often in our country. Perhaps we all need to be happy that the solution to this problem has been taken up at the state level.

An accountant or logistician now does not have to download the form, fill it out in Word, print it out and give it to officials for signature. In cloud 1C you can already find the required document form and easily fill out the necessary lines.

It should be noted that, according to authoritative legal sources, the waybill form recommended by the Ministry of Transport is mandatory for use in motor transport companies. In those organizations that do not provide for this type of activity, it is permissible to use forms at your own discretion, but taking into account the basic requirements:

1. As we said, the pre-trip inspection information must be included;
2. This form must meet the requirements for primary documents, which follows from Part 2 of Art. 9 of the Law of December 6, 2011 No. 402-FZ;
3. If the form is different from the one recommended by the Ministry of Transport, then it should be reflected in the accounting policy of the enterprise;
4. It must contain details (validity period of the waybill, information about the driver or drivers if the car is driven by several people in turn, information about the fuel to be filled, the route, etc.);
5. The organization has the right not to put a stamp on the document. Now this is not an obligation, but a right of a legal entity.

However, we do not see an urgent need to develop the form ourselves, given that a more detailed and guaranteed “safe” form already exists.

Why do you need a waybill?

This is a primary document; it is necessary for accounting and writing off the costs of maintaining a car. Also, on the basis of “vouchers” (as this paper is often called), many institutions calculate the driver’s wages.

All institutions, organizations and private entrepreneurs that operate cars are required to draw up waybills. The form of the document can be developed and approved independently, or you can use the form approved by Goskomstat Resolution No. 78 dated November 28, 1997. An exception is enterprises providing services for the transportation of goods or passengers; they are required to keep records of vehicle movement in unified forms.

A permit is required when using a car for work purposes. The form of ownership of the vehicle does not matter. That is, if the car is on the organization’s balance sheet, rented from a third-party company, or an employee’s personal car is used for the needs of the institution, there must be a voucher.

The forms should be recorded in a special registration journal. It must be maintained by all legal entities and private owners who operate cars.

Document role

The waybill solves several problems at once. This is due to the fact that it records all the important information regarding the operation of the car, including:

• its technical condition;
• mileage traveled;
• driver's working hours;
• completed moves during the shift;
• consumption of fuels and lubricants, etc.

Based on all this data, control is carried out over the use of the vehicle and the driver’s labor efficiency, and in the future, the accounting department of the enterprise calculates wages for the driver, mechanic and dispatcher.

The waybill is filled out for various vehicles: cars, trucks, and special equipment.

New waybill form in 2021: special requirements

There are no changes to travel plans in 2021. The latest updates came into force in December 2021 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The filling requirements have been supplemented with new mandatory details. At the same time, the round seal on the form has been abolished if its use is not provided for by the Charter.

How to approve your form

If the organization decides to approve its form of waybills, then the mandatory requirements should be taken into account:

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

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

Results

A fine for the absence of a waybill is imposed both on the driver driving the vehicle and on the organization (or individual entrepreneur) that owns the vehicle. Its size depends on the article to which the traffic police inspector refers when drawing up a protocol of an administrative offense, and varies from 500 to 30,000 rubles. These are quite significant amounts even for large organizations, not to mention individual entrepreneurs who work for themselves. That is why all business entities using vehicles in their work need to issue waybills to their employees and ensure that they are filled out correctly.

Sources:

• Federal Law of December 6, 2011 N 402-FZ “On Accounting”
• Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368
• Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What kind of violations will there be?

The 2021 waybill is necessary not only for writing off expenses and confirming them with the tax office. The driver also needs a permit on a trip to confirm to traffic police officers the legality of using a car, transporting passengers or cargo. A correctly completed permit confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive the car (passed a medical examination). If the traffic police inspector is not provided with the form, the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Punishment for violations in registration and lack of waybill

It should be taken into account that administrative fines under the articles of the Code of Administrative Offenses of the Russian Federation, which mention officials and legal entities, apply to individual entrepreneurs despite commercial activities in the status of an individual. Self-employed people are not mentioned in the regulations, but are liable as individual entrepreneurs, and not as citizen drivers.

Everyone knows about the punishment for not having a voucher under Art. 12.3 Code of Administrative Offences—fine 500 rubles. or even a warning from the traffic police inspector. But it depends. Driving without a license presupposes that you have not passed the pre-trip medical examination and technical control. And these are completely different amounts.

Fines

Waybills: rules for filling out in 2021

For each type of vehicle, the Ministry of Transport has approved new waybills for 2021. Let's talk about them using a table. It describes waybills; forms can be downloaded using the links.

Storage periods and responsibility

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

Responsibility for the correctness of the compilation and reliability of the specified information lies with the persons who provided this information, as well as the head of the institution. An incorrectly compiled voucher is considered void. Tax authorities will not accept such a document as confirmation of transportation expenses for a car, which threatens to increase the income tax base and penalties.