The rules for filling out travel forms have changed in 2017. A mark on the technical condition of the car has become mandatory. But it became unnecessary to certify the travel document with a seal.

All relevant information about filling out travel forms is collected in this article. There is a sample of filling out a waybill in 2017, including a passenger one, expert advice. The article will be useful for both accountants of budgetary and commercial organizations.

Forms on which the waybill is issued in 2017

The unified form of the document has been approved. But it is not necessary to use unified forms of primary documents. Therefore, you can develop your own template. We'll tell you how to create a form sheet.

The requirement to have a waybill is contained in paragraph 59 of the Instructions for Budget Accounting and subparagraph 5.4 of paragraph 5 of Order No. 27 of the Ministry of Transport of Russia dated March 9, 1995. In addition, paragraph 2.1.1 of the Traffic Rules, which were approved by Decree of the Government of the Russian Federation dated October 23, 1993 No. 1090, it is said that in certain cases the driver must have with him a waybill, a license card and documents for the cargo being transported, as well as an insurance policy for compulsory civil liability insurance.

If the driver does not have a waybill, he may be fined under Article 12.3 of the Code of the Russian Federation on Administrative Offenses.

Please note that the form of the waybill used depends on the type of vehicle. For example, for passenger cars, form 0345001 is used, and for trucks, waybill forms 0345004 and 0345005 are used.

Correction of a passenger car waybill

Since the waybill is recognized as a primary accounting document, when making corrections to it, you should be guided by paragraph 4 of Instruction No. 25n and paragraph 5 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ.

It is possible to make changes to primary accounting documents, but only by agreement with the participants in business transactions. This must be confirmed by the signatures of the same persons who signed the relevant documents, indicating the date of the corrections. Therefore, a correction (for example, gasoline consumption standards) must be confirmed by the signature of the driver and mechanic (or other authorized person).

Registration of waybills

The employee who issued the waybill to the driver registers it in the waybill register using form 0345008, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The number and date of issue of the document must correspond to the date of its registration in this journal. In each line of the log, the number of the waybill, the date of its issue, the driver’s data are sequentially written down, and the driver and the dispatcher also put their signatures indicating the date the dispatcher received the waybill from the driver.

Waybills - the basis for writing off fuel and lubricants

The accounting department writes off fuel and lubricants on a monthly basis. It should be remembered: in order to reflect such costs in accounting and tax accounting, they need to be documented.

Thus, according to financiers, for tax accounting purposes, expenses for the purchase of gasoline for company cars must meet the requirements established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation, and can be confirmed by waybills and cash receipts for the purchase of fuel. In particular, this position was expressed in the letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1/640.

After the accountant has received the waybills, he checks their correctness and writes off the gasoline consumed by the driver (clause 59 of Instruction No. 25n). To calculate the cost of fuel and lubricants, it is necessary that the actual mileage of the vehicle and fuel consumption be determined in the waybill.

Keep in mind: during inspections, if the document does not contain the necessary information (or even the document itself), inspectors recognize the expenses as unconfirmed.

Additionally, we note that if an organization pays its employee compensation for the use of his personal car for business trips, then the validity of the expenses is also confirmed by waybills. The Russian Ministry of Finance insists on this in letter dated November 16, 2006 No. 03-03-02/275.

Validity period of the waybill

Primary documents should be drawn up in such a way and with such regularity that on their basis it is possible to judge the validity of the expense incurred.

According to Rosstat, expressed in letter No. IU-03-22/257 dated February 3, 2005, a waybill is issued only for one day or shift. It is issued for a longer period in case of a business trip when the driver performs a task for more than one day (shift).

However, in letter dated February 3, 2006 No. 03-03-04/2/23, the Russian Ministry of Finance expressed the following position. A waybill can also be issued for a longer period, for example, a week or even a month. True, even in this case it must ensure accounting of time worked and consumption of fuels and lubricants. And the document will also confirm expenses (including as a taxpayer) for fuel and lubricants. Do not forget, having made such a decision, to approve it in the accounting policy.

There are precedents when judges supported organizations that prepared waybills once a month (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 5, 2004 No. A56-22408/03).

Please note that all these clarifications were made in relation to waybills, which confirmed the validity of taking into account the costs of fuel and lubricants when calculating income tax. Therefore, inspection authorities can refer to the provisions of Instruction No. 25n, according to which budgetary institutions are required to use unified forms of primary accounting documents. The list of document forms of class 03 of the All-Russian Classifier of Management Documentation (OKUD) also includes forms of waybills intended to be filled out for one day.

Thus, in order to avoid conflict situations with regulatory authorities, we still recommend drawing up a waybill daily.

Speedometer readings on the waybill

A mechanic or another employee appointed by the manager checks and records the vehicle’s speedometer readings daily on the waybill (in the columns “Speedometer readings” and “Speedometer readings when returning to the garage”). Of course, the speedometer readings on the waybill at the beginning of the day must coincide with the readings at the end of the previous day of operation of the car. Based on the data in these columns, the standard amount of fuel consumed is determined based on the actual mileage of the vehicle and fuel consumption standards approved by order of the manager.

“On approval of mandatory details and the procedure for filling out waybills” (hereinafter Order No. 152). All changes apply to waybills issued after 02/25/2017.

The new procedure for drawing up waybills must be applied by legal entities and individual entrepreneurs operating cars and trucks, buses, trolleybuses and trams.

Let's take a closer look at the approved changes.

Change #1

In the heading part of the waybill, organizations and individual entrepreneurs now have the right not to affix their seal or stamp (clause 12 of Order of the Ministry of Transport of the Russian Federation No. 152).

Change #2

Organizations and individual entrepreneurs on the waybill, in addition to the medical examination note, must make a note about the pre-trip control of the technical condition of the vehicle (indicating the date and time). Such a mark is affixed either by the inspector of the technical condition of vehicles, or by the inspector of the technical condition of urban ground electric transport and is certified by his signature indicating the surname and initials (clause 16.1 of Order of the Ministry of Transport of the Russian Federation No. 152).

Mandatory details of the waybill

The mandatory details of the waybill have not changed.

In order to write off fuel and lubricants based on a waybill, it is necessary to indicate the following details (clause 3 of Order No. 152):

• name and number;
• information about the validity period;
• information about the owner (holder) of the vehicle;
• information about the vehicle;
• driver information.

Information about the validity period must include the date (day, month, year) during which you can travel using the issued waybill. The document can be issued for several days, but not more than a month (clause 10 of Order of the Ministry of Transport of the Russian Federation No. 152) - in this case, you need to indicate the start and end dates of the period when the waybill can be used.

In the line about the owner of the vehicle you must indicate:

• for a legal entity - name, legal form, location, telephone number;
• for individual entrepreneurs - last name, first name, patronymic, postal address, telephone number.

The waybill must include information about the vehicle:

• type of vehicle (car or truck, bus or trolleybus, etc.);
• vehicle model (VAZ-2101, Audi A3, etc.);
• state registration plate of the vehicle;
• odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);
• date (day, month, year) and time (hours, minutes) of the vehicle leaving its permanent parking place and its arrival back.

Driver information must contain:

• last name, first name, patronymic of the driver;
• date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

From December 15, 2017, the procedure for filling out travel forms has changed again. The corresponding amendments were made by Order of the Ministry of Transport of the Russian Federation . In accordance with these amendments, the waybill must indicate:

• OGRIP - individual entrepreneurs, OGRN— organizations;
• day and time of the last pre-trip inspection of the technical condition of the vehicle (if mandatory inspection is established by law).

In addition to the specified details, the waybill, as a primary document, must contain the mandatory details established for all primary documents, paragraph 2 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ). This law, as well as Order of the Ministry of Transport No. 152, includes the “Name of the document” as mandatory details.

Mandatory details, according to Law No. 402-FZ:

• 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 completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;
• signatures of responsible persons indicating their last names and initials or other details necessary to identify these persons.

Company employees often use personal cars for business trips. For example, a director uses a car for business trips, and a manager can drive a personal car to meetings with partners.

To confirm the cost of fuel and lubricants, each trip must be reflected in the trip ticket. Is a doctor's note necessary in this case?

Additional details of the waybill

Organizations and individual entrepreneurs can indicate in the waybill additional details that take into account the specifics of their activities related to the transportation of goods, passengers and luggage by various modes of transport (clause 8 of section II of Order No. 152).

Such additional details, according to the author, may be:

• standard fuel consumption;
• fuel economy compared to standard consumption;
• excess fuel consumption compared to standard consumption.

The listed details are contained in.

These details allow the organization to exercise internal control over the validity of fuel write-off.

In addition to all the details listed above, the waybill must indicate the date and time of the odometer reading when the vehicle leaves the permanent parking lot and returns. The date and time are stamped by authorized persons appointed by the decision of the head of the enterprise/individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, except in cases where the individual entrepreneur combines the duties of a manager and a driver.

It is also necessary to put a stamp and signature of the medical worker who conducted the corresponding medical examination of the driver, indicating the last name, first name and patronymic (clause 16 of Order No. 152).

Waybill form and accounting procedure

The forms of primary accounting documents in a commercial organization are determined by the manager. The forms of primary accounting documents of public sector organizations are established in accordance with the budget legislation of the Russian Federation (clause 4 of Law No. 402-FZ).

The use of the waybill form developed in the organization must be approved by the accounting policy. The requirements for the formation of accounting policies are fixed by the Accounting Regulations “Accounting Policies of the Organization” () - the accounting policies are formed by the chief accountant or another person conducting accounting in the organization, based on this PBU and approved by the head of the organization.

Organizations should develop a waybill form taking into account the stated requirements and approve its use by accounting policies.

It should be noted that in accordance with Order of the Ministry of Transport No. 152, owners (possessors) of vehicles are required to register issued waybills in the registration of waybills.

Below we provide you with an example of filling out a waybill.

Fuel consumption rates

The standards for fuel and lubricant consumption in road transport were introduced by the Order of the Ministry of Transport of Russia “On the implementation of methodological recommendations “Standards for the consumption of fuels and lubricants in road transport”.

In accordance with paragraph 1 of these Methodological Recommendations, they are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis on the territory of the Russian Federation.

It should be noted that the Tax Code of the Russian Federation does not contain provisions on rationing costs for fuels and lubricants. At the same time, the application of these standards will allow organizations to confirm the economic justification of the expenses incurred in the event of disagreements with the tax authority (Article of the Tax Code of the Russian Federation).

From January 15, 2017, changes in the procedure for filling out waybills (in particular, for cars and trucks) come into force. Basis - Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476. Also, new mandatory details will need to be included in waybills. From this article you can learn about the changes and download new travel forms with additional details, as well as completed examples and samples.

Purpose of waybills

Waybills for cars, trucks, buses, trolleybuses and trams contained the mandatory details that are provided for in paragraph 3 of Order of the Ministry of Transport dated September 18, 2008 No. 152 (Letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06/2/161):

• 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 provide additional details that take into account the specifics of the organization’s activities. Plus, such a form must meet other legal requirements for primary documents (Part 2, Article 9 of Law No. 402-FZ of December 6, 2011).

If independently developed travel forms are used, 14 details must be indicated and filled in:

1. The name is a waybill.
2. Number.
3. Validity.
4. Information about the owner of the vehicle:
   – for organizations: name, legal form, location, telephone number, OGRN;
   – for entrepreneurs: Full name, postal address, telephone number, OGRNIP.
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 of the employee who puts the odometer readings, date and time on the sheet.
10. Driver's full name.
11. Date and time of pre-trip and post-trip medical examination of the driver.
12. Stamp, signature and full name of the medical worker who conducts the 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 of the inspector of the technical condition of the machine.

What has changed since February 26, 2017

Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17 stipulates that from February 26, 2017, affixing a seal or stamp in the heading part of the waybill is no longer necessary (clause 12 of Order of the Ministry of Transport dated September 18, 2008 No. 152).

At the same time, on February 26, 2017, the obligation was introduced to confirm that a pre-trip inspection of the technical condition of the vehicle was carried out (clause 16.1 of the Order of the Ministry of Transport dated September 18, 2008 No. 152). To do this, the waybill must include the following information:

• date and time of pre-trip inspection of technical condition;
• signature, full name controller.

Changes since 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.

OGRN (main state registration number) - the state registration number of a record of the creation of a legal entity or a record of the first submission in accordance with the Federal Law of the Russian Federation “On State Registration of Legal Entities” of information about a legal entity registered before the entry into force of this Law (clause 8 Rules for maintaining the Unified State Register of Legal Entities).

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.

Read also Refund mechanism for payment orders

New forms and samples with additional details from December 15

Changes since December 24, 2017

On December 24, 2017, the Procedure for pre-trip monitoring of the technical condition of vehicles, approved by Order of the Ministry of Transport of Russia dated April 6, 2017 No. 141, comes into force. Let us explain what this document is.

To eliminate the risk of using technically faulty transport, organizations and entrepreneurs engaged in road transportation must carry out pre-trip monitoring of the technical condition of vehicles (clause 4, article 29 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety”).

As we have already said, from February 26, 2017, the date and time of pre-trip inspection of the technical condition of a vehicle must be indicated in the waybill by organizations and entrepreneurs operating: cars, trucks, buses, trolleybuses, trams. This information is entered by the vehicle technical condition inspector.

Violation of the requirements for pre-trip control is subject to a fine (Part 3 of Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation):

• to an official - in the amount of 5,000 rubles;
• organization or entrepreneur - in the amount of 30,000 rubles.

In addition, organizations must comply with the requirements for filling out travel documents to confirm expenses for profit tax purposes (Letter of the Ministry of Finance of Russia dated June 16, 2011 N 03-03-06/1/354).

In this regard, it is important to pay attention to the commented Order, which approved the Procedure for organizing and conducting pre-trip inspection of the technical condition of vehicles (hereinafter referred to as the Procedure).

The primary document for a passenger car, reflecting the operation of a certain brand of vehicle, is a waybill. To record the movement of a passenger car, standard form 3 is used; registration in free form is allowed. Since 2017, additions have been made to filling out the passenger car waybill form; how to fill out the new form, you can download the form valid in 2017 - 2018 in the article in word. In addition, a sample filling is provided.

For truck drivers, a waybill is issued in a different form -.

Main functions of the document:

• tracking the route of movement of the company driver;
• calculation of driver's wages;
• write-off of expenses for fuels and lubricants and vehicle maintenance.

The need for a waybill for a passenger car is due to the economic nature of the document. The tax inspectorate checks the waybills for correctness of execution and for compliance with the standards for writing off fuel and lubricants for the existing transport in the organization. Waybills are issued for each vehicle, including rented cars.

Moreover, from March 1, 2017, it is necessary to ensure the use of a new form of waybill, which will take into account the changes introduced by the order of the Ministry of Transport dated January 18, 2017. Read about these changes below.

The document is issued to the driver daily or in shifts. If the driver is on a long business trip, the law allows for the preparation of a form for a whole month.

If several drivers are admitted to the official transport department, then each of them must have their own route sheet.

Filling out a new passenger car waybill form

According to the order of the Ministry of Transport No. 152 as amended. dated January 18, 2017, from March 1, you need to apply a new form, in which some changes must be provided:

• a list of details that must be present in the new form of waybill for the car is approved, explanations are also given for each detail that is included in its composition, among these details:

• the procedure for filling out the waybill has been updated - there is no need to affix a seal or stamp of a legal entity or individual entrepreneur in the header part of the new form of the waybill; the need to carry out pre-trip inspection of the technical condition of a passenger car has been added - the inspector puts down the date and time of the inspection, certifies the entry with his signature indicating the decoding.

Taking into account these changes, it is necessary to create a new form of waybill, while for a passenger car you can take Form 3, approved on November 28, 1977 by Resolution No. 78, as a basis, or create your own form taking into account the above changes.

What the new form looks like for model form 3, taking into account the changes in 2017: (click to enlarge)

Page 1

Page 2

Form 3 for a passenger car is not mandatory to use; your own form of waybill is acceptable, which can be supplemented, in addition to the mandatory information about the driver and the company’s vehicle, with the operational features of a specific vehicle.

“Unauthorized” preparation of a waybill form is possible only for category B vehicles, in the absence of transported cargo and passengers.

Having decided to fill out a unified document, you need to understand that it still needs improvement. For example, it is required to enter the date and time of the driver’s inspection (pre-trip and post-trip), and for companies providing transport services, also information about the technical condition of the vehicle before the trip.

The waybill consists of a front and back side.

The front part contains information:

• series and form number;
• day of issuing the waybill;
• name of the enterprise using vehicles, its location;
• vehicle make and car number;
• Full name of the driver to whom the waybill is issued, details of his driver’s license;
• information about the task for the driver: time and place of departure of the car;
• information about the return of vehicles to the garage, car park (speedometer readings and time of arrival);
• driver's signature upon delivery of the vehicle;
• information about the technical condition of the car: speedometer readings; signature of the mechanic authorizing departure;
• information about the gasoline dispensed, the remainder in the tank and the number of liters used;
• signature of the mechanic who took the vehicle mileage readings.

The reverse side of the waybill form includes 6 points: serial number, code, place of departure, time of departure and return, number of kilometers traveled, signature of the driver.

Based on the received waybill, the accountant calculates the write-off of consumed fuel and pays the driver for his work. The entries made in the route form can be used when drawing up a fuel measurement (control) report.

Changes for 2017 | Requirements update as of 12/12/2017

ATTENTION!

The Ministry of Transport of the Russian Federation, by order No. 17 dated January 18, 2017, introduced amendments to the procedure for filling out waybills,
approved by order of the Ministry of Transport dated September 18, 2008 No. 152.
The document was registered with the Ministry of Justice on February 13 and officially published on February 15, 2017.

After downloading the sample, be sure to read the recommendations and requirements for waybills below, and take into account the specifics of your activity!

Why do a daily pre-trip inspection:

Attention! Last changes!

Order of the Ministry of Transport of the Russian Federation dated November 7, 2017 N 476 "On introducing amendments to certain orders of the Ministry of Transport of the Russian Federation on the organization and conduct of pre-trip inspection of the technical condition of vehicles and issuance of waybills"

The waybill must reflect the carrier's OGRN and information about pre-trip control.
The list of mandatory details of the waybill has been added.
Among other things, it must indicate the OGRN of the legal entity (entrepreneur), as well as 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).
In addition, it was previously envisaged to carry out daily monitoring of the technical condition of vehicles before leaving the line from the parking area and upon returning to the parking area. Now we are talking only about carrying out pre-trip inspection of the technical condition of vehicles before they leave their permanent parking place.
Registered with the Ministry of Justice of the Russian Federation on December 1, 2017. Registration No. 49083.

Order of the Ministry of Transport of Russia dated 04/06/2017 N 141 “On approval of the Procedure for organizing and conducting pre-trip inspection of the technical condition of vehicles”

For legal entities and individual entrepreneurs carrying out transportation by road and urban ground electric transport, the procedure for pre-trip control has been approved technical condition of vehicles

Control of the technical condition of vehicles is carried out by inspectors appointed by carriers. At the same time, inspectors must meet the professional and qualification requirements approved by the Ministry of Transport of Russia.

When carrying out inspections, the performance and condition of the main components and systems of the vehicle that affect road safety are checked. A list of components and systems to be checked is fixed (the serviceability of the brake system, steering, windshield washers, etc. is checked, among other things).

In the waybill of a serviceable vehicle, the mark “passed the pre-trip inspection of the technical condition” is placed, as well as the signature, surname and initials of the inspector who carried out the pre-trip inspection, the date and time of its implementation.

The carrier keeps records of pre-trip control in a special journal.

The order comes into force after 180 days from the date of its official publication.

However, previously:

Order of the Ministry of Transport of Russia dated January 18, 2017 N 17 "On introducing changes to the mandatory details and the procedure for filling out waybills approved by order of the Ministry of Transport of the Russian Federation dated September 18, 2008 N 152"

The procedure for filling out waybills for legal entities and individual entrepreneurs has been clarified

It has been established that the date and time of the pre-trip inspection of the technical condition of a vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of urban ground electric transport, who carried out the corresponding control, and are certified by his signature indicating the surname and initials.

In addition, the provision according to which the seal or stamp of a legal entity, individual entrepreneur owning the relevant vehicles on the right of ownership or other legal basis was affixed in the heading part of the waybill.

Any organization or individual entrepreneur who uses passenger vehicles to carry out their activities must have a clear understanding of what the need for waybills is, what they look like and how they should be filled out.

The obligation to issue waybills is determined by Federal Law of November 8, 2007 No. 259-FZ. Current legislation requires the issuance of waybills for control, correct accounting of the movement of fuel resources and calculation of earnings for drivers. In addition, keeping records of expenses for the use of vehicles is necessary for tax purposes. Therefore, the waybill can safely be called the main primary document that serves as the basis for monitoring the mileage of the car, writing off fuel and lubricants, paying wages and calculating taxes.

In accordance with the Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78, standard forms No. 3 and 3-special are provided for issuing waybills. - for passenger cars; No. 4 - for a passenger taxi; No. 4-S and 4-P - for freight transport; No. 6 and 6-special. - for buses. The rules for filling out these forms are stipulated in the Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152. These Rules oblige the issuance of waybills for one day or shift. However, if it is necessary to arrange a business trip, the dispatcher or authorized person must indicate the date of departure and return to the garage (day, month, year) according to the order of the manager. The validity period of the waybill should not exceed one calendar month. To eliminate possible quibbles from regulatory authorities, waybills must be registered in a journal, which must be properly laced, numbered and sealed (unified form No. 8).

Waybill for a passenger car - is it necessary or not?

The following must be purchased:

1. Minibus taxi drivers who organize the transportation of passengers in a region or city.
2. A driver who transports any cargo, objects, goods, or luggage.
3. Drivers of transport companies operating intercity flights.
4. Driver of other public ground transport - trams, trolleybuses.

Please note that any legal entity that has transport at the disposal of the company must accept waybills from its employees in order to:

1. Know where the company car was located and what work the driver performed.
2. Report to the tax office.
3. Calculate the funds that were spent on gasoline and fuels and lubricants, which are not subject to taxation.
4. Reduce the amount of taxes.
5. Maintain a regulatory database in the accounting department.

When you do not need to issue a waybill:

1. An individual using their own transport for their own purposes.
2. An individual providing a car to another person by proxy.

Regarding the need to issue a waybill if the car is registered to a commercial organization.

Recently, our editorial office received a letter in which its author said that he was stopped by employees of the State Traffic Inspectorate and first asked to present a power of attorney for the right to drive a vehicle (!), and then a waybill. As you already understood, our hero was driving a corporate car that belongs to a legal entity. Since the driver driving a corporate car did not carry out commercial transportation of passengers and did not transport commercial cargo, according to the current legislation he had the right to travel without a waybill.

The same applies to the power of attorney to drive a vehicle, which was canceled back in 2012. But, despite the fact that the driver did not break the law, he was brought to administrative responsibility for the lack of a waybill. Do you think this is legal? In such a situation, is the driver required to have a completed waybill with him? Let's figure it out.

First, let's find out whether traffic police inspectors legally demanded a power of attorney from the driver to drive a car.

And so, for this, let's remember the Decree of the Government of the Russian Federation No. 1156 of November 12, 2012, which canceled paragraph four of clause 2.1.1 of the Traffic Regulations of the Russian Federation. Let us remind you that this clause regulates the list of documents that the driver of the car is obliged to carry with him and present them to the police at the first request.

Thus, in particular, Government Decree No. 1156 of November 12, 2012 abolished the paragraph previously obliging drivers to carry with them a document giving them the right to drive a vehicle in the absence of the owner. That is, in other words, in 2012 the Government abolished the obligation of drivers to carry with them powers of attorney for the right to drive a vehicle. Accordingly, since 2012, police officers have no right to require drivers to present a power of attorney.

Fortunately, our hero, who was stopped by traffic police officers to check his documents, knew about this Resolution and actually quoted it word for word to the police officers. As a result, traffic police inspectors immediately forgot about their request and suddenly switched to the waybill, demanding to see a completed document, indicating that the car was registered to a legal entity, which means that, in accordance with the law, all drivers driving corporate vehicles are required to carry and present completed travel forms upon request.

As you already understood, our hero did not have a issued waybill. As a result, employees of the State Traffic Inspectorate drew up a protocol on an administrative offense and issued a fine.

Unfortunately, our hero is not a lawyer in the field of motor transport and road safety. Therefore, he believed the police officers that every driver of corporate transport is required to have a completed waybill with him. As a result, he, as a law-abiding citizen of the Russian Federation, paid the fine within the period established by law.

But in fact, the traffic police officers issued the fine illegally, and it could have easily been canceled by challenging it in court. The thing is that our hero, despite driving a car that belongs to a legal entity, was not obliged to carry a completed waybill with him, since he did not carry out commercial transportation of passengers or goods. But unfortunately, you will not be able to prove your case to the traffic police inspector, so we strongly recommend that you have a waybill with you for any trip on transport owned by the organization.

And so let's carefully look at paragraph 2.1.1 of the Rules of the Road:

According to clause 2.1.1 of the Russian Federation Traffic Regulations, the driver of a motor vehicle is obliged to have with him and, at the request of police officers (including traffic police officers of the State Traffic Safety Inspectorate of the Russian Federation), hand over to them the following documents for verification:

Driver's license or temporary permit to drive a vehicle of the appropriate category or subcategory

Registration documents for this vehicle (except for mopeds), and if there is a trailer - also for the trailer (except for trailers for mopeds)

- in specified cases permission to carry out activities for the transportation of passengers and luggage by passenger taxi, waybill, license card and documents for the transported cargo, and when transporting large, heavy and dangerous goods - documents provided for by the rules for the transportation of these goods

A document confirming the fact of disability, in the case of driving a vehicle on which the identification sign “Disabled” is installed

Insurance policy of compulsory insurance of civil liability of the owner (MTPL policy)

In cases expressly provided for by the legislation of the Russian Federation, have and submit for inspection to employees of the Federal Service for Supervision of Transport an access card for a vehicle for international road transport, a waybill and documents for the transported cargo, special permits, if available in accordance with The legislation on highways and on road activities allows the movement of heavy and (or) large-sized vehicles, vehicles transporting dangerous goods on highways, as well as providing a vehicle for weight and dimensional control

Pay attention to the text highlighted in red. This paragraph indicates that drivers are required to carry a waybill with them only in cases established by law. That is, if you follow the logic of the law, the driver does not always have to carry a waybill with him. Otherwise, there would be no mention of “established cases” in the law. But whether this is the case or not will be determined by the traffic police officer when stopping your car.

We know that you need to carry a completed waybill with you only in cases established by law.

But in what cases, established by law, are drivers required to carry a completed waybill with them and present it at the request of the police?

Yes, indeed, in certain cases, you still need to fill out a waybill and take it with you in order to present it upon request. For example, in the case where the driver is engaged in the commercial transportation of cargo(s) or passengers.

First, let's find out in what cases the waybill is filled out. This issue is regulated by Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008 “On approval of mandatory details and the procedure for filling out waybills,” as amended for 2017.

So, according to this document, the waybill is filled out for vehicles owned by legal entities or individual entrepreneurs for the transportation of goods, passengers or luggage. Here is an excerpt from Order of the Ministry of Transport No. 152:

"9. A waybill is issued for each vehicle used by a legal entity, individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications"

Many will say that this document does not contain a word about “commercial transportation”; therefore, apparently, a waybill must be issued in all cases of operation of a vehicle that belongs to a legal entity or individual entrepreneur. Actually this is not true. The fact is that Order No. 152 of the Ministry of Transport directly refers to a more important Federal Law:

Law No. 259-FZ "Charter of road transport and urban ground electric transport" dated November 8, 2007

Article 1. Subject of regulation

This Federal Law regulates relations arising in the provision of services by road transport and urban ground electric transport, which are part of the transport system of the Russian Federation. Relations related to the provision of services by road transport and urban ground electric transport and not regulated by this Federal Law are regulated by other federal laws and other regulatory legal acts of the Russian Federation.

This Federal Law determines the general conditions for the transportation of passengers and luggage, cargo, respectively, by buses, trams, trolleybuses, cars, trucks, including the use of car trailers, car semi-trailers (hereinafter also referred to as vehicles), as well as the general conditions for the provision of services to passengers , charterers, shippers, consignees, carriers, charterers at transport infrastructure facilities.

Transportation of passengers, baggage, and cargo by road in international traffic is regulated by international treaties of the Russian Federation.

The provisions of the legislation of the Russian Federation on the protection of consumer rights also apply to relations related to the transportation of passengers and baggage, cargo for personal, family, household or other needs not related to business activities.

That is, as you can see, Order of the Ministry of Transport No. 152, referring to Federal Law No. 259, implies that a waybill must be issued for commercial transportation of goods and passengers. But in these documents there is not a word that the driver of a car that belongs to a legal entity or individual entrepreneur must have a completed waybill in hand for any type of transportation. That is, if there is no fact of commercial transportation in accordance with the order of the Ministry of Transport, the waybill should not be filled out. For example, when traveling for corporate needs of the company. Otherwise, this would be spelled out in such a document.

In what cases can the transportation of cargo and passengers be considered commercial?

According to Federal Law No. 259 of November 8, 2007, commercial transportation includes services for the transportation of goods, luggage and passengers.
Also, according to the same law, such concepts as cargo, baggage and passenger are clarified:

Cargo - a material object accepted for transportation in the prescribed manner

Baggage - passenger's belongings accepted for transportation in accordance with the established procedure

Passenger - an individual who has entered into an agreement for the carriage of a passenger, or an individual for the purpose of whose transportation a vehicle charter agreement has been concluded

Also pay attention to Article 2 “Basic concepts used in this Federal Law No. 259”, which explains what a carrier is:

“Carrier is a legal entity, individual entrepreneur who, under a contract for the carriage of a passenger, a contract for the carriage of cargo, has assumed the obligation to transport a passenger and deliver baggage, as well as to transport the cargo entrusted by the shipper to the destination and hand over the baggage and cargo to the person authorized to receive them.”

So what follows from this:

Is it necessary to issue a waybill for drivers who are driving a corporate (official) vehicle if they do not carry out commercial transportation, but operate vehicles for the internal needs of a legal entity or individual entrepreneur?

As you already understood, this is not necessary, since the current Russian legislation clearly identifies those persons who are required to carry a completed waybill while driving a vehicle and present it to the police upon request.

Unfortunately, some traffic police officers, apparently, either do not know about these not very simple legislative norms (although this is their direct responsibility), or deliberately take advantage of the legal illiteracy of drivers who work in various companies on the road.

Many drivers, even understanding in their hearts that traffic police officers are not legally demanding a waybill, try not to get involved. For many, unfortunately, it is easier to pay a fine.

But this leads to impunity for those unscrupulous traffic police officers who illegally demand to see a waybill from drivers who are not engaged in commercial transportation.

Therefore, we advise you, in the event of illegal prosecution for administrative liability for the lack of a completed waybill, to challenge the actions of the traffic police officers in court, and whether you go to court or not is up to you, but it is obviously easier to carry a waybill with you.

Features of issuing waybills

An accountant of any organization should know that such a document is issued for 1 day, or for 1 trip. For example, you are sent on a business trip to another city in a company vehicle with a driver. He must receive a waybill before leaving.

Please note that if your stay in another city lasts for 1 month or even more, then in order to be brought back, the driver will have to issue 2 of the same sheet. You will find confirmation of this in Order No. 152 of the Ministry of Transport of the Russian Federation dated September 18, 2008, entitled “On approval of mandatory details and the procedure for filling out waybills.” It indicates the issuance period - from 1 to 30 days.

A certificate should be issued for each driver, especially in the case when the transport will be used by several employees during transportation (clause 11 of the same order).

Each company car or truck must also have its own separate waybill issued (clause 9 of the same order).

The document must be registered in the accounting department, or by the heads of the organization themselves. Please note that the storage period for documents is at least 5 years.

Rules for filling out a truck waybill in 2017 - the procedure for making changes before departure and on the line

To properly format waybill form, you must follow the following rules:

1. Don't forget to put the date and code right away , according to which compensation will be calculated in the accounting department.
2. Indicate the make of the car, trailer, garage number , as well as the number of driver employees, personal data.
3. Determine the number of flights , route length.
4. Write down how many liters of fuel and other fuels and lubricants are required . If there is a remainder in the machine, its quantity is noted.
5. Make a note about the driver's health status from the person who allows the driver to participate in his activities.
6. Enter vehicle speedometer readings.
7. Record what time you left the car in the garage , what time you arrived at the place where passengers or cargo were collected, indicate the address of this place.
8. Describe the object of transportation.
9. Time of arrival at the place of shipment of the transported goods should also be documented.
10. Presentation of the consignment note to the consignee also mark in the appropriate box.
11. Indicate the time of departure from the place of shipment . If there is a downtime on the line, you should also write about it in the document, and note the reason.
12. Next, write down what time you arrived at the garage or checkpoint , then hand over the vehicle to the quality control or checkpoint mechanic against signature.

Basic forms of waybills for cars and trucks

1. For a passenger car. Such a document is drawn up according to No. 3. This paper allows you to record the employee’s work. At the tax office, this evidence serves as the basis for calculating wages.
2. For a special car. This is a variation of the previous document for a passenger car, so it is issued using form No. 3, a special one. This sheet also records data on the driver’s work.
3. For a taxi driver in a passenger car. Issued according to No. 4. It also records the work of the driver. According to the document, the driver’s salary is calculated.
4. For a truck whose driver works as a piecework worker, a document is issued according to form No. 4-c.
5. For freight transport, the driver of which performs work part-time and daily, a sheet is drawn up according to No. 4-p.
6. For bus the paper is issued according to form No. 6. Typically, such a waybill is used for transport operating on suburban or urban routes.
7. For non-public buses. When transporting passengers in such transport, the driver must have a document in special form No. 6.

How to properly develop your own form of waybills - rules

Not all employers want to get involved with issuing travel vouchers. As a rule, it takes a long time to fill out the paper. Therefore, it is possible to simplify such a document only for some organizations - those that do not have full-time drivers and vehicles intended to carry out transportation for the company’s purposes.

According to the Federal Law “On Accounting” (dated November 21, 1996 N129), you must indicate all the main information in the document.

Fines 2017 for lack of waybills

Individual , traveling without the required papers, in particular a waybill, cannot be criminally punished. He will be brought to administrative responsibility. This means that he will be required to pay a fine of 500 rubles (Part 2 of Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Legal entity faces a larger fine - 100 thousand rubles (Part 1 of Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation). The same punishment awaits companies organizing transportation by electric, ground transport.

If you have any questions regarding the approval of the travel document form, ask them in the comments or contact us by phone.

We can develop a taxi waybill specifically for your organization in order to avoid penalties