To monitor the performance of the driver and vehicle, companies are required to issue waybills. This is the primary accounting document. Based on them, the driver’s wages are calculated, fuel and lubricants are written off, and the customer is presented with the amount to be paid. Let's figure out how to fill out a truck waybill taking into account the new rules that came into force on March 1, 2021.
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Travel forms for 2021
A waybill is a document that is needed to record and control the operation of a vehicle and driver (clause 14 of article 2 of the Federal Law of November 8, 2007 N 259-FZ).
What form should organizations and individual entrepreneurs use to issue waybills for cars and trucks after 01/01/2020?
An organization or individual entrepreneur has the right to use independently developed travel forms or forms approved by the State Statistics Committee or industry departments and modified to meet current legal requirements. In any case, the organization’s forms of waybills must be fixed in its Accounting Policies for accounting purposes.
How to register correctly
The legal status of an individual entrepreneur - from what moment does it begin?
The document is issued in a single copy. The permit is issued to the driver under his personal responsibility. After the trip, the document must be returned to the authorized person. Only then is the waybill considered closed. Next, the paper is transferred to the accounting department.
The adjustments and innovations that have been made to the procedure for drawing up a voucher state that the document must contain a mechanic’s note about checking the vehicle before departure. The rules are relevant not only for trucks, but also for cars used by the company.
Details of travel documents in 2020
Self-developed forms of waybills for cars, trucks, buses, trolleybuses and trams must contain the mandatory details that are provided for in Part 2 of Art. 9 of Law N 402-FZ, namely:
- Title of the document;
- date of document preparation;
- name of the economic entity that compiled the document;
- content of the fact of economic life;
- the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
- the name of the position of the person (persons) who performed the operation and is responsible (responsible) for the correctness of its registration, or the name of the position of the person (persons) responsible for the registration of the accomplished event;
- signatures of persons indicating their surnames and initials or other details necessary to identify these persons.
In addition, indicate in it the mandatory details approved by Order of the Ministry of Transport of Russia dated September 18, 2008 N 152 (Article 6 of the Federal Law dated November 8, 2007 N 259-FZ):
- name and number of the waybill;
- information about the validity period of the waybill;
- information about the owner (holder) of the vehicle;
- information about the vehicle;
- driver information.
You can also place additional details on the waybill that reflect the specifics of your activity (clause 8 of the Mandatory details and the procedure for filling out waybills).
The waybill does not necessarily have to have a seal (stamp) of the organization or individual entrepreneur. At the same time, it must bear a mark on the conduct of pre-trip inspection of the technical condition of the vehicle (clause 16.1 of the Order of the Ministry of Transport dated September 18, 2008 No. 152). To do this, the following information must be provided on the form:
- date and time of pre-trip inspection of technical condition;
- signature, full name controller.
Who should fill out and keep records?
Dispatchers, accountants and other employees authorized by the manager can prepare waybills.
The main thing is that the person carries out the registration on the basis of a written order from management, since there is administrative and criminal liability for errors and the indication of knowingly false information in the document.
The voucher is handed over and checked by an accountant. Based on the information specified in the document, the employee’s wages are calculated, fuel is written off and depreciation is depreciated.
All sheets must be reflected in a specialized journal, the responsibility for maintaining which may also be a dispatcher or accountant.
The journal, the form of which is approved by Resolution of the State Statistics Committee of Russia No. 78, reflects the following data:
- full name of the organization;
- maintenance period;
- voucher number;
- date of issue of a separate document;
- Full name and personnel number (if available) of the driver;
- vehicle garage number;
- signatures of the driver (on receipt), dispatcher and accountant (on acceptance of the form);
- note.
Travel forms in 2020
Approved unified waybills can be downloaded for free in this list:
- Bus waybill
- Waybill for a non-public bus
- Waybill for truck 4-P
- Waybill for truck 4-C
- Passenger car waybill
- Taxi waybill
- Waybill for a special vehicle
- Construction vehicle waybill
- Tractor waybill
It is important to say that these unified forms do not contain all the mandatory details of waybills, in particular information about pre-trip control of the technical condition of the vehicle, about the pre-trip (and, if necessary, post-trip) medical examination of the driver; they need to be finalized.
At the same time, you can also download the already modified basic travel forms for 2021 with all the required details:
- Form of waybill for a passenger car (including medical and technical examination).
- Form of waybill for a truck (including medical and technical examination)
You can also download a sample of filling out a waybill for a passenger car from the link . Or you can look at a slightly different design option (also correct)
Liability and penalties
The manager, as well as responsible employees, are responsible for the correctness, reliability and completeness of the information specified in the documentation. A correctly drawn up voucher is not only the basis for writing off expenses, but also confirmation that the vehicle is in good working order, the driver has the right to drive the car, has passed a medical examination, etc.
A traffic police officer will issue a fine in the amount of 500 to 3,000 rubles for an unprovided or incorrectly compiled waybill (Article 12.3 of the Code of Administrative Offenses of the Russian Federation). And if Federal Tax Service employees discover significant errors in filling out vouchers, they will exclude expenses incurred on them, recalculate the income tax base and issue a fine. Also, if you do not submit documents for a desk audit to the Federal Tax Service, the organization faces a fine of 200 rubles for each document.
back side
On the reverse side of the document, information about the slingers is recorded (license numbers, full names), as well as persons responsible for the safety of the movement of cargo from the contractor to the customer. In addition, it contains a table detailing the progress of the driver’s task. The following data is entered into it:
- title and code of works;
- detailed route;
- object of work;
- time frames when you need to arrive at the site and leave it;
- speedometer data at the time of arrival and departure from the site.
At the bottom of the reverse side of the form, the accountant fills in the columns, on the basis of which the driver is then paid a salary. Here you should indicate the total duration of the flight, standard and actual gasoline consumption, and mileage. If there were downtimes during the voyage, you need to write the beginning, end of each of them and their total number. Then the amount that the driver earned per shift is indicated. The accountant signs this information.
What is the difference between the 3-special form and the 6-special form
Resolution No. 78 also approved such a form as Form 6 (special).
However, form 6 (special) has nothing to do with special cars. It is intended for owners of non-public buses and does not imply use as a primary document by persons with special vehicles.
Read more about the use of Form 6 (special) in the article “Waybill for a non-public bus - Form 6” .
What is a special vehicle
First of all, let’s define the essence of the term “special vehicle”.
This can be done by drawing an analogy with the definition of a special vehicle, which is given in Art. 6 of the Technical Regulations of the CU, approved by decision of the CU Commission dated December 9, 2011 No. 877. In this international agreement, which is also valid in the Russian Federation, special transport is understood as a vehicle used to perform special functions that require the use of special equipment. The Customs Union Commission also lists examples of relevant vehicles:
- truck cranes;
- fire trucks;
- tow trucks;
- cars with lifts, etc.
Document storage order
The storage of waybills is regulated by several documents at once - Order of the Ministry of Transport No. 152 and Order of the Ministry of Culture No. 558. However, there is some inconsistency in the information in these documents.
Thus, the order of the Ministry of Transport establishes that it is necessary to store travel forms for at least 5 years. The organization may, at its discretion, extend this period for any period.
But the order of the Ministry of Culture states that the storage period for the voucher is 5 years, but on the condition that during this time it was checked by regulatory authorities.
It follows that if a given area has not been subject to inspections for 5 years, then the company has no right to destroy documents. Separately, the order mentions that if a voucher is the only document that can confirm the harmfulness of an employee’s work, then its storage period must be at least 75 years.
Filling rules
Vouchers are issued before the start of the flight, if its duration exceeds the work shift, or before the start of the first flight, if the driver manages to make several flights in one shift. If several vouchers are issued for one vehicle (if it is used by several employees), the date, time and odometer readings are entered into the documents as follows:
- on the ticket for the first departure - data when the vehicle leaves the parking lot;
- on the ticket for the second exit - data when the vehicle enters the parking lot.
Let's look at how to correctly fill out a truck's waybill. It records the truck’s departure date and the type of task:
- business trip;
- work according to schedule;
- working on weekends or holidays;
- Column;
- brigade;
- and so on.
A prerequisite is accurate information about the vehicle and its driver: you must enter the registration number, make and garage number of the vehicle, data on the trailer, if used, and full name. driver and information about his license. Let's take a closer look at an example of filling out a truck waybill.
The column “Tasks for the driver” contains the addresses and names of all customers. Then we indicate the distance to each destination and note the number of flights. At the end we enter the time of arrival and departure of the vehicle.
The section on the movement of fuel contains fields for filling in the brand of fuel, the code of this brand, the operating time of the vehicle engine and the special equipment that is installed on it. Be sure to enter the coefficient for changing the fuel consumption rate if the vehicle is operated in special conditions, for example, in cold weather. All completed fields are certified by the signatures of responsible persons.
Waybills are stored in the accounting department of the owner or lessee of the transport. Based on the waybills, records of the vehicle’s operation are kept, so it is advisable to store them together with shipping documents that make it possible to check them simultaneously. A mechanic or dispatcher accepts permits from drivers. If any breakdowns occur, then in the “Marks” column such an authorized person enters information about the repairs performed, its cost and the spare parts that were used. Based on these data, the accounting department, where the voucher must be submitted, must calculate the salary and costs of operating the vehicle.
