Truck waybill– the primary document for recording the movement of vehicles in the organization. The truck waybill is filled out by each driver leaving for the trip. Each type of vehicle corresponds to a certain form of waybill. Forms 4-C and 4-P are intended for freight vehicles. For a passenger car, form 3 is filled out, and for a bus, form 6 is specified.

The waybill must always be available to the truck driver. It is issued by the company dispatcher when the driver begins to perform his duties for the shift. The issuance of a waybill can also be carried out by other company employees (for example, a secretary or accountant) if the organization does not have a large staff.

Sample of filling out a waybill for a truck (form 4-C)

For freight transport, two types of waybill forms are issued: form 4-C and form 4-P. Their difference is that Form 4-C is intended for issuance to employees who have piecework wages (that is, wages are calculated based on the amount of work done), and Form 4-P is issued to those employees who have hourly wages (that is, in The basis for calculating wages is the time actually worked).

Form 4-C has several fields to fill out, which contain the basic details of the company, driver and truck:

• In the field intended for the company, its name, OKPO and address are indicated;
• In the field intended for the driver, his full name, personnel number and driver's license number are indicated;
• In the field intended for freight vehicles, the name of the vehicle, its number, garage number, as well as information about the availability and numbers of trailers are indicated.

An example of filling out data about the car and driver in the waybill

Next, the time of departure from the vehicle depot and the speedometer readings at the beginning of the work shift are written on the route investigation sheet. When the driver returns to the garage, a field is filled in which records the time and speedometer readings at the end of the work shift.

An example of filling out mileage and travel time indicators

Since the travel document is the basis for writing off fuel and lubricants, it is necessary to indicate information about the movement of fuel (type of fuel, quantity at the beginning of the shift, quantity issued, quantity at the end of the shift). From time to time it is required to indicate the fuel consumption coefficient in relation to the standards established by the company, which are prescribed in the order for the write-off of fuel and lubricants.

An example of filling out fuel movements in an organization’s waybill

The completed data on the travel document is the basis for writing off expenses for fuel and other lubricants. Upon write-off, the organization’s accountant draws up a fuel and lubricants write-off act.

The route of the driver's work shift, as well as the travel document, is issued by the dispatcher, who provides the driver with information: where to deliver the car, at what time, where to load and unload, as well as the name of the cargo.

Registration of the task for the driver in the organization’s waybill

The travel document form contains space for certifying signatures:

• The dispatcher who issues the travel investigation document;
• A mechanic who checks a vehicle for malfunctions;
• A medical officer who examines the driver to determine his ability to work due to health reasons;
• The driver who works this shift.

The reverse side of the travel document reflects the driver’s route, which he fills out in detail during the working day.

An example of the reverse side of a waybill

The calculation of the wages of a truck driver is carried out by the company's accountant based on the completed data on the waybill. If it is necessary to draw up a fuel control measurement report, then the data from the completed travel investigation document will also help with this.

A waybill is a very important 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 is 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. How to fill out this document correctly and avoid possible sanctions for mistakes, 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. The new form used to fill out the 2019 waybill was approved twenty years ago Resolution 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 various kinds. 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 on the waybill. Thus, individual entrepreneurs must indicate their OGRI, and organizations must indicate their OGRN.

Depending on the type of vehicles and their area of ​​application, different types of waybills must be used. Thus, separate new forms have been developed for:

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

The procedure for issuing waybills has been 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. 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.

New waybill form

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 maintaining this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability and must contain mandatory details. In 2018, there was more such information - at the end of 2017, officials added the obligation to indicate in the waybill information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

If a unified form is not suitable for an organization, it can develop its own version, which must take into account all the mandatory details and necessary indicators. The use of the 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 also apply to primary documents of strict reporting Federal Law of December 6, 2011 No. 402-FZ about accounting.

Thus, new waybills for 2019 must contain the following information:

• name and number of the document itself;
• details of the car owner (OGRIP and OGRN);
• date of issue;
• validity;
• information about the vehicle driver;
• data about the vehicle itself;
• information about the vehicle owner;
• data on passing 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. The seal needs to be affixed only to those organizations that use it in accordance with their Charter. The form is drawn up in one copy and given to the driver. After this, it must be returned to the authorized person against signature; in this case, it is considered closed and goes to the accounting department. From this point on, you need to find out why waybills are needed at all.

Who needs waybills and why?

Waybills, as before, are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver on official transport is stopped by a traffic police inspector to check his documents, this document confirms the validity of the trip, the legality of transporting cargo and passengers and indicates that the vehicle is in good condition and the driver has the right to drive it. If the voucher is not available, you will have to pay an administrative fine according to Article 12.13 of the Code of Administrative Offenses of the Russian Federation.

Procedure for registration and example of filling out a waybill

Dispatchers are responsible for completing this form for vehicles in motor transport organizations, 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 drivers themselves are responsible for issuing waybills, but 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 or working day, or for a whole month. In addition, the unified form provides the opportunity to extend the validity of this document, since various situations can occur with a 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 one they need.

If such waybills are suitable for the organization, the forms can be downloaded directly from the links in the table from the relevant resolutions. Each accounting document, in order for it to have legal force, must bear the stamp of the organization that owns or rents the vehicle. In addition, it is necessary to indicate the time of departure from the garage and the exact time of return of the car to its place. It is necessary to take into account other requirements for their design.

In particular, both when the vehicle leaves the garage and after it returns to the garage, the entries in the waybill must be checked for compliance with the indicators of the instruments in the car, such as fuel gauge, odometer, etc. The technical condition of the vehicle must be endorsed by an authorized employee , for example, an organization mechanic. The data on the pre-trip medical examination must be filled out by a medical worker, indicating the date and affixing a personal stamp. The record must indicate that the driver “passed a pre-trip medical examination and was cleared to perform work duties.” If necessary, a note about the medical examination after the flight is also placed.

Sometimes a special program is used to fill out vouchers. It allows you to hide unnecessary areas of a document, determine exactly how long the journey took, and also put an exact number on each document. The announcement of the use of the program must be made to all dispatchers so that all vouchers are issued identically. In addition, this will make life easier for drivers, who will be able to take into account every ruble of the cost of fuel spent on the road and display the exact balances. The absence of such a program is not a violation, since new forms are not prohibited from being filled out manually.

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes the storage of closed waybills for five years. Responsibility for the correct execution of documents rests personally with the head of the organization, as well as with authorized persons who are responsible for the operation of the vehicle. Those of them who sign the form are responsible for the accuracy of the data they certified. If, during an inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, as well as pay fines and penalties assigned by inspectors.

A correctly completed new waybill according to Form No. 3 (for a passenger car) looks like this:

Title page taking into account changes in the order of filling (prepared using the commercial version of ConsultantPlus):

Continuation:

Every private and public organization must clearly document all of its activities. Many special forms, forms and rules have been developed for this purpose. If they are followed and the papers are filled out correctly in a timely manner, the entrepreneur will not have problems with either inspection structures or tax authorities, which can provide exemption from personal income tax assessments. Beginning businessmen especially have a lot of questions about the rules for filling out waybills (PLs) and changes in them. Today we will tell you how to correctly fill out these important documents, and also present to your attention samples of the most common forms developed for releasing a vehicle on a voyage.

A few words about submarines

The filling rules must be followed by any enterprise that uses vehicles in their main or secondary activities. Without this document, filled out properly, no vehicle has the right to go on a voyage. Quite often, enterprises compensate their employees who use personal vehicles for work purposes for the cost of fuel and lubricants. They are confirmed with the help of a waybill; in addition, the traffic police officers who stopped the car have the right to request these papers, which indicate the details of the vehicle, the driver and the destination of the route.

With the help of these documents, any organization writes off its expenses on fuel and receives exemption from personal income tax for a certain period. In cases where the rules for filling out waybills are not followed, the entrepreneur can even be brought to administrative and criminal liability.

Drawing conclusions from all of the above, we can say that a waybill is not just a form, but an important document that reflects all the data about the vehicle, the person driving it, the route, and so on. Correct execution of such papers guarantees the company the absence of problems with tax authorities in the event of annual reports and sudden audits.

Classification

At the moment, there are several types of documents that interest us, applicable to any known transport. Based on this, submarines can be classified according to their purpose as follows:

• passenger transport;
• special transport;
• cargo vehicle;
• passenger taxi;
• bus.

Each form has its own alphanumeric designation. For example, the rules for filling out waybill 4-C apply to freight transport. In general, almost all forms have an identical procedure for filling out, however, depending on the specialization of the vehicle, it may have minor additions.

Individual DP forms

Not every organization is suitable for the unified forms developed by government agencies. Sometimes some columns turn out to be superfluous for a particular company, so it is permissible to develop individual PL forms.

They must contain the mandatory details provided for by law; the rest can be added or removed at the request of the head of the company. In any case, such a form is considered legal and can be submitted upon request to the relevant government agencies.

Document validity period

According to the rules for filling out waybills, they must indicate the period of validity. It must be remembered that the unified form is used for no more than twenty-four hours. In special cases, additional boxes must be marked. But the validity period of the individual form has been extended to thirty days.

These nuances need to be known to everyone who is involved in checking and processing the DP.

Mandatory columns

As we mentioned earlier, each form must include a number of unchangeable details, without which it is considered invalid. In this case, the specialization of the vehicle does not matter. For example, the rules for filling out Form 3 waybills for passenger cars imply the inclusion of a certain set of columns and cells in the forms:

1. Number.
2. Name.
3. Validity period of the form.
4. Information about the organization employee managing the vehicle:

• Full name of the driver who will work on the specified vehicle;
• date in number format, and time in hours and minutes format, when the pre-trip and post-trip medical examination of the driver was carried out.

5. Detailed description of the vehicle used:

• its type;
• model;
• trailer and semi-trailer model (if they are not there, the column is not filled in);
• vehicle registration number;
• initial mileage and a mark of kilometers traveled after the end of the work shift;
• information about departure and end of work (date and time).

6. Information about the vehicle owner.

In addition to the columns listed, any entrepreneur can add the necessary details. They may disclose, for example, the type of activity of the company or any other data at the discretion of management.

Waybills: sample, filling rules

If you plan to use a unified form for your work, then our sample will help you navigate filling out the document. Keep in mind that it is double sided. Therefore, do not forget to enter the data on the back of the sheet after the driver returns from the trip.

In large organizations, specially trained people fill out such documents, and they also release drivers and vehicles on the route. In smaller organizations, where it is not entirely profitable to maintain such specialists, this responsibility is assigned to any person. For example, an accountant or a company manager.

An employee engaged in DP must be familiar with all the rules and new innovations being introduced. In the next section of the article we will tell you about the intricacies of the rules for filling out a waybill for a passenger car. We will separately analyze submarines intended for buses and freight vehicles.

Filling example

This is one of the simplest options that does not contain any complications. However, for a beginner, the rules for filling out a passenger car waybill may seem unnecessarily confusing. After all, a unified form is often intimidating due to the abundance of columns and details. So let's look at the front side of this important form.

In the upper left part of the sheet you must enter the date of departure, the name of the organization (exactly as written in the constituent documents), complete data on the driver and the car. The time of departure from the parking lot and return from the route, noted by the dispatcher, is also indicated. This also often includes information about the driver’s medical examination and information about the person responsible for the procedures performed.

On the right side of the usual form, codes from the organization’s constituent documents, the number of the form itself are entered (it is set arbitrarily, but in order, starting from the previous one), mileage, data of the people who checked the technical condition of the vehicle, and the brand of fuel. The amount of fuel and lubricants issued is also entered here, if this is accepted at the enterprise.

At the bottom of the form, signatures are placed by the person giving away the serviceable vehicle and the driver who accepted the vehicle.

The reverse side is filled out by the responsible person who accepted the car after the flight. The route, travel time, and kilometers traveled are indicated here. The driver’s signature is placed under these data. Sometimes an accountant or the head of an organization calculates an employee’s salary in special columns, but these details are not mandatory.

Rules for filling out bus waybills

This unified document is 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 by the tax authorities.

Such a waybill contains information about the driver and conductor. The last names and initials of both people, as well as their ID numbers, are entered in the columns. The numbers and names of routes must be indicated. Sometimes special notes or tasks for the driver are included in these documents.

Since the bus leaves for the first and second shifts, the waybill contains columns that are filled in by the dispatcher as it leaves and returns to the garage for each shift.

Trucks

First of all, it is necessary to take into account that three unified forms have been created for cargo vehicles:

• For piece work. This form is used for piece-rate transportation, when the driver has an idea of ​​the prices and can see his wages on the back of the waybill at the end of the work shift.
• Taking into account time tariffs. In this case, the document indicates the type of tariff, and then the salary is calculated based on the results of the trip.
• Intercity transportation. This form is marked with a special red stripe and is used quite rarely. Most often it is used when working with national economic cargo.

The rules for filling out a truck waybill include many columns and are considered the most complex. The following lines are unchanged:

• column or brigade;
• trailers;
• accompanying persons;
• places for receiving and delivering cargo;
• cargo characteristics;
• cargo tonnage;
• the number of flights with the declared cargo that constitute the driver’s task;

Usually, specially appointed persons are involved in the preparation of such important documents; in transport companies, their maintenance is simply necessary.

Innovations in the rules

This year, the rules for filling out the waybill have changed. Some experts claim that they have even made the work of specialists easier. But others consider the new rules for filling out travel forms more complex than the previous ones. Be that as it may, every entrepreneur working using different vehicles should know them.

Previously, those who released cars on the route were required to affix the company’s round seal to the document. Now this is considered optional, but the data of the company and the owner of the car must be entered in the columns. Without them, the form has no legal force.

The rules in force since February twenty-sixth of this year state that it is mandatory to include information on the technical inspection of the car signed by the responsible person on the waybill. This data is filled in for all types of vehicles.

Errors in filling out the PL: what they can lead to

Do not underestimate the importance of filling out these documents correctly. For example, there are known cases where individual entrepreneurs were involved in litigation with tax authorities due to the 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.

There are also other cases, which we will not go into, where it was offensive and banal errors in documents that became fatal. Therefore, we strongly advise you to be more attentive to documentation and use a special journal. We will talk about it in the next section of the article.

Keeping a journal of travel documents

If you work with vehicles, then you issue and accept a huge number of waybills per day. Their movement must be clearly tracked in a journal, which is usually maintained by the person responsible for the release of the car.

This document consists of text and tabular parts. The rules for filling out the travel log are quite clear, but they should not be neglected. This can be costly for both the negligent employee and the company.

The full OKPO code is always filled out on the title page, and the time period when the magazine will be used is also indicated. The table part contains the following cells:

• number and date of issue of the license;
• information about the employee driving the vehicle and his personnel number;
• vehicle number assigned in the garage;
• signatures of the driver, dispatcher and accountant.

Do not forget that the journal must have continuous numbering and take into account absolutely all issued waybills for the period specified in the title. After filling out the document, it is stamped by the manager, who also signs it. then the responsible employee stitches the magazine and deposits it.

The responsible employee is appointed only by the head of the company. This can be done by order or specified in the employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third party organization that provides similar services under a contract.

Instead of a conclusion

We have tried to collect for you the most relevant information on the stated topic, which will be useful for beginners and professionals. We hope that after reading the article you will not have any unanswered questions about filling out the PL.

A waybill is one of the most important accounting documents that is in circulation at enterprises operating in the transport sector, as well as those using cars for their own needs.

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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.

What should a driver have with him?

Any driver must carry several documents with him while performing his work. These include:

• driver's license (with the required clearance class);
• papers for the car (if there is a trailer, it must also be registered);
• accompanying documents for the transported goods (waybills, etc.);
• if required, a special permit for the transportation of special cargo;
• waybill.

Who fills out the form

Maintaining waybills is usually the responsibility of the head of a structural unit, accountant, dispatcher or other employee (sometimes these documents are issued by the head of the organization himself).

ATTENTION! Drivers should not be allowed to fill out waybills.

The driver’s task to correctly prepare the waybill is only to sign an autograph about the acceptance and delivery of the car at the end of the work shift, as well as to make notes about the completed transfers.

The waybill is issued to the driver against signature, and the obligatory condition for its receipt is the submission of the document for the previous day.

In some cases, a waybill can be issued not for one work shift, but for a longer period (for example, for intercity transportation).

Features of the document

Unified standards for primary documents have been abolished since 2013, so now employees of enterprises have the right to choose whether to issue a waybill each time in a free form (which is impractical), develop their own unique document form, or use a unified, previously mandatory form. The last option turns out to be the most preferable for many companies, because such a form includes all the necessary details and lines (i.e. there is no need to spend time developing and creating the structure and content of the sheet).

The document is kept in paper (printed) form, information is entered into it with a ballpoint pen of any dark color (other writing tools - felt-tip pens, pencils, etc. should not be used).

When filling out the waybill, you should avoid blots and mistakes. If any mistake does occur, it is better to fill out a new form, but if this is not possible, you need to correct the incorrect data very carefully. You can either cover them up with a proofreader, or cross them out and write the correct information at the top (making a note next to it “believe corrected”). All edits must be certified by the signature of the person who made them.

After issuing a waybill, the form must be signed by the responsible persons and also certified by the seal of the company (provided that the use of stamps for endorsement of such papers is enshrined in the company’s accounting policy).

Before moving on to the example of filling out a document, let’s say a few words about the procedure for entering information into it.

The form is filled out by the responsible person before the car leaves the garage.

The sheet is signed by: a mechanic who monitors the technical condition of the vehicle, if necessary, a medical worker who certifies the physical condition of the driver, the driver himself and the responsible employee.

Sample of filling out a waybill

So, the following are written in order on the sheet:

• date of its preparation;
• name of the organization and its address;
• OKPO code;
• car make (if the car is foreign-made, the model can be entered in Russian transcription);
• state number and garage number (if available);
• information about the driver: his full name, personnel number, driver's license number, driving class. Information about the license card must be entered if the driver operates using a license.

The second part of the form on the left includes information about the task issued to the driver for the current shift. Here are the following:

• who exactly issued the order: structural unit and name of the enterprise;
• delivery address;
• time of leaving the garage (exactly - in hours and minutes);
• signatures of the mechanic and driver.

After the trip, you should note the time of return to the garage, periods of waiting, downtime, destination of trips, etc., and also confirm all this information with the autograph of the driver.

On the right side of the document the following is indicated:

• first, data on the technical condition of the car at the time of departure: speedometer readings certifying the serviceability of the car, signatures of the mechanic and driver, brand and code of the fuel used;
• then, after returning, the fuel consumption is written down in detail (the tanker or fuel technician enters the data here): how much was issued according to the refueling sheet (in liters), how much was in the tank when leaving the garage and when arriving back, consumption (standardized and actual), and also information about savings or overspending;
• then the numbers from the speedometer are entered, and the mechanic certifies all this again with his signature.

On the reverse side of the waybill, information about trips made during the work shift is indicated (in order). Here it is written

• the address from which the car left,
• destination,
• departure and return times,
• mileage traveled,
• driver's signature.

Finally, the form is filled out by an accounting employee who calculates the number of hours actually worked, the kilometers traveled, and, based on this, calculates the driver’s wages.

Is it possible to do without a waybill?

Since the waybill refers to primary accounting documents, its use is mandatory. If an organization neglects to fill out this document, it may be subject to administrative punishment in the form of a fine.

How long to store a document

All primary documents are subject to fairly long-term storage. Waybills are no exception. After registration and carrying out all accounting operations on them, these documents must be kept in a place closed from access to unauthorized persons for at least five years or the period established by the internal regulations of the organization.

Waybill for a month (form and sample filling)

Waybill is an accounting document. According to the data specified in the waybill, you can keep track of mileage, fuel consumption, vehicle maintenance costs, as well as the driver’s working hours. A waybill is required if the vehicle is carrying certain cargo. It contains information about the place of departure and arrival, the route and the name of the cargo. The waybill is invalid if it does not contain the following mandatory data:

• date of issue;
• seal of an organization, enterprise;
• type of vehicle;
• document registration number;
• driver information.

A tear-off coupon must be attached as an attachment to the waybill.

If the organization is not a carrier, then it can issue waybills for a period of 1 to 30 days. This is stated in the letter of the Ministry of Finance No. 03-03-07/51 dated 11/30/12. If the company is engaged in transportation professionally, then waybills must be issued to the driver daily, this is stated in Resolution of the State Statistics Committee of Russia No. 78.

The waybill is issued to the driver only after returning the old one. Document storage period
in the organization for five years. The dispatcher or, in his absence, the accountant is responsible for issuing the waybill. When a waybill is issued, the registration number is entered in the log book, and the date of issue and the driver’s details are also indicated there. When receiving the document, signatures are placed by the dispatcher
and driver.

Waybills for different types of transport have their own form:

• . You can familiarize yourself with the nuances of filling
  in the letter of Rosstat dated February 3, 2005 No. ИУ-09-22/257;

All of the above forms of waybills are designed for one-time use, however, forms 3 and 6 can be compiled for a longer period; they can be classified as forms of waybills for a month.

If the waybill is designed for a month, then you do not need to indicate the entire date in it; you should indicate the month and year, increase the number of cells and enter the required working day in them. A sample of filling out a waybill for a passenger car for a month, as well as a sample of a waybill for a truck, is presented on our website. You can download the travel form from the links above.