Changes when filling out the travel itinerary. The Ministry of Transport has supplemented the waybill with new mandatory details. III. Procedure for filling out a waybill

For (as well as for profit tax purposes), the waybill is used, in particular, as a primary accounting document confirming. Let's figure out whether an industrial enterprise, when developing a waybill form, is obliged to take into account the requirements of Order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which approved the Mandatory details and procedure for filling out waybills.

We study the norms of laws

According to the requirements of Federal Law dated December 6, 2011 N 402-FZ “On Accounting,” each fact of the economic life of an economic entity must be documented containing the mandatory details listed in paragraph 2 of Art. 9 of the said Law. From 01/01/2013, the forms of primary accounting documents are determined by the head of the economic entity, so organizations are not required to use unified primary documentation.

At the same time, if, on the basis of other federal laws, authorized bodies have approved forms of documents that are used as primary accounting documents, these forms are mandatory for use (Information of the Ministry of Finance of Russia N PZ-10/2012, Letter of the Ministry of Finance of Russia dated 06.03.2013 N 03 -03-06/1/6700). This approach should also be applied in relation to the Mandatory Details approved by Order of the Ministry of Transport of Russia N 152, since this document was issued in pursuance of the requirements of the Federal Law of November 8, 2007 N 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport”.

Federal Law N 259-FZ regulates relations arising in the provision of urban ground electric transport, which is part of the transport system of the Russian Federation. The designated Law defines, among other things, the general conditions for the transportation of goods, passengers and luggage by buses, cars and trucks in urban, suburban and intercity traffic. One of the general conditions concerns the need to issue a waybill for accounting and control of the operation of the vehicle and the driver, containing the mandatory details approved by Order of the Ministry of Transport of Russia N 152. Carrying out transportation of passengers and luggage, cargo by buses, cars and trucks without issuing a waybill for the corresponding transport the remedy is prohibited by clause 2 of Art. 6 of Federal Law N 259-FZ.

According to Order of the Ministry of Transport of Russia N 152, the mandatory details and procedure are applied by legal entities and individual entrepreneurs, exploiting cars, trucks, buses, trolleybuses and trams.

In this regard, we do conclusion: an industrial enterprise operating vehicles (trucks, cars, buses) for the purpose of transporting goods, passengers (including its employees), luggage, when developing the form of a waybill, must include in it the mandatory details given in Order of the Ministry of Transport of Russia N 152.

We consider court cases

Confirmation of the presented conclusion can be found in arbitration practice. Let us draw attention to the Resolution of the FAS CO dated 04/09/2013 in case No. A62-4316/2012, the transfer of which to the Presidium of the Supreme Arbitration Court was refused by the Ruling of the Supreme Arbitration Court of the Russian Federation dated 07/31/2013 No. VAS-10020/13. The person involved in the case was the Bureau of Medical and Social Expertise (a government agency), which has vehicles that are used to transport passengers and various cargoes with vehicles traveling on public roads. The Bureau used waybills that did not contain the mandatory details approved by Order of the Ministry of Transport of Russia N 152.

The judges decided that an institution that is the owner of vehicles and carries out the transportation of goods and passengers on public roads, when carrying out activities related to the operation of vehicles, is obliged to comply with the requirements of Order of the Ministry of Transport of Russia N 152. The legislator associates compliance with these requirements with the transportation of passengers and goods and does not indicate dependence on transportation for the internal needs of the enterprise or on a commercial basis.

Another confirmation is the Resolution of the Federal Antimonopoly Service of the Far East Branch of March 18, 2014 N F03-336/2014. In this case, the applicant was also a person who is not a motor transport company, namely the management of the Pension Fund.

Another approach

Some experts are of the opinion that only motor transport enterprises are required to comply with the provisions of Order of the Ministry of Transport of Russia N 152. This point of view resonated with the judges of the Federal Antimonopoly Service of the Moscow Region, who considered that the preparation of a waybill is mandatory only for motor transport enterprises. Since the company is not one, it has the right to confirm the legality of the write-off of fuel and lubricants with other documents (fuel write-off acts) (Resolution of September 18, 2013 in case No. A40-19421/13-99-60). The rationale is as follows. Federal Law N 259-FZ 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. In turn, Order of the Ministry of Transport of Russia N 152 was adopted in pursuance of paragraph 1 of Art. 6 of the said Law. Since the applicant does not provide road transport services, the said Federal Law and the by-laws adopted in accordance with it do not apply to these legal relations.

Mandatory details of the waybill

We present the mandatory details approved by Order of the Ministry of Transport of Russia N 152.

Required details	What exactly is indicated?	Note
Name of the waybill	Name of the document indicating the type of vehicle for which the waybill is issued	It can be like this: “Waybill for a passenger car”, “Waybill for a truck”
Waybill number	Document Number	Indicated in the heading part of the waybill in chronological order in accordance with the numbering system adopted by the vehicle owner
Information about the validity period of the waybill	Date (day, month, year) when the waybill can be used	If the waybill is issued for one day
Information about the validity period of the waybill	Dates (day, month, year) of the beginning and end of the period during which the waybill can be used	If the waybill is issued for more than one day
Information about the owner (owner) of the vehicle	Name, legal form, location, telephone number of the legal entity	If the owner (owner) is an organization
Information about the owner (owner) of the vehicle	Full name, postal address, telephone number of an individual entrepreneur	If the owner (owner) is an individual entrepreneur
Vehicle information	Vehicle type and model
	Model of car trailer, semi-trailer	If the truck is used with a car trailer, semi-trailer
	State registration plate of a vehicle, cargo trailer, semi-trailer
	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 the permanent parking place and its arrival at the named parking lot	Placed by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, with the exception of cases where the individual entrepreneur combines the duties of a driver (then the marks are made by the entrepreneur himself)
Driver information	FULL NAME. driver
Driver information	Date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver	They are affixed by a medical professional and certified with his stamp and signature indicating his full name.

Additional details may also be placed on the waybill, taking into account the specifics of carrying out activities related to transportation.

Is it possible to issue a travel document for a month?

Order of the Ministry of Transport of Russia N 152 states that a waybill is issued for one day or a period not exceeding a month. However, the Order does not specify under what circumstances a waybill can be issued for a period exceeding one day.

For example, in the Instructions for the use and completion of forms of primary accounting documentation for recording the work of construction machines and mechanisms, work in road transport, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78, it is indicated that, as a general rule, a waybill for a passenger car (form 3 ) is valid for one day or shift. The exception applies only to the situation when the driver is sent on a business trip, when the driver performs the task for more than one day (shift). Then the waybill is issued for a longer period. However, from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. The same fate, accordingly, befell the instructions on the use of unified forms.

When deciding the period for which an organization can issue a waybill, we recommend proceeding from the general principles laid down in the legislation of the Russian Federation on accounting. Let us remind you that every fact of economic life is recorded as a primary accounting document. In turn, a fact of economic life is understood as a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and (or) cash flow (Clause 8 of Article 3 of Federal Law No. 402- Federal Law).

The principles, taking into account which accounting and financial statements are formed, are listed in clause 6 of PBU 1/2008 “Accounting Policy of the Organization” (Approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n). These include, among others:

requirement of timeliness (facts of economic activity must be reflected in accounting and reporting in a timely manner);
the requirement of priority of content over form (facts of economic life are reflected in accounting based not so much on their legal form, but on their economic content and business conditions);
requirement of rationality (taking into account business conditions and the size of the organization, accounting must be conducted rationally).

The Concept of Accounting in the Market Economy of Russia (Approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, the Presidential Council of the IPB RF on December 29, 1997) notes that in practice one may be faced with the need to choose between different requirements. The problem is solved by achieving an appropriate balance between the requirements, the main thing is to realize the purpose of accounting. As a result, the relative importance of individual requirements in different situations is a matter of professional analysis.

In this regard, the organization, focusing on the principle of rationality (for example, the trips made by the driver are not long in time), has the right to decide to issue waybills for a period exceeding one day (including in certain situations, for example when sending an employee on a business trip). By the way, the Ministry of Finance once indicated: primary documents must be drawn up with such regularity that on their basis one can judge the validity of the expenses incurred. Non-transport companies can issue a waybill for several days, a week or for any other period not exceeding a month (Letter dated November 30, 2012 N 03-03-07/51). This is also stated in the Resolution of the Federal Antimonopoly Service of the Eastern Military District dated April 27, 2009 in case No. A38-4082/2008-17-282-17-282.

There are two drivers, but how many waybills?

Order of the Ministry of Transport of Russia N 152 states that a waybill is issued for each vehicle used by a legal entity or individual entrepreneur for transportation, that is, one vehicle - one waybill for the corresponding period. At the same time, if during the validity period of the waybill the vehicle is used in shifts by several drivers, several waybills can be issued (separately for each driver). Then the date, time and odometer readings when the vehicle leaves the permanent parking lot are entered in the waybill of the driver who is the first to leave the permanent parking place, and the date, time and odometer readings when the vehicle enters the permanent parking lot are entered in the waybill of the driver who is the last runs into her.

Thus, in a situation where several drivers work on one vehicle during the period for which a waybill is issued, either one waybill or several are issued for each driver. The organization makes its own choice.

An industrial enterprise operating vehicles (trucks, cars, buses) for the purpose of transporting goods and passengers (including its employees) is obliged, when developing a waybill, to take into account the provisions of Order of the Ministry of Transport of Russia N 152, which contains the Mandatory details of a waybill. This approach is also confirmed by judicial practice, although there is also another position, which is that enterprises that are not motor transport enterprises are not required to comply with the requirements of the said Order.

Mandatory details of the waybill include the name and number of the waybill, information about the period of its validity (the waybill can be issued for one day or for a longer period not exceeding one month, if necessary), about the owner (owner) of the vehicle , about the car itself, as well as about the driver. If several drivers work on one vehicle during the period for which the waybill is issued, the waybill must contain information about all drivers (when the enterprise decides to issue only one waybill for each vehicle, regardless of the number of drivers involved). If a separate waybill is issued for each driver, it contains information only about this specific driver.

The rules for filling out travel forms have changed in 2018. In 2017, changes were made to the document execution procedure, as a result of which new details were added.

Thus, if an organization uses unified forms of these documents in its activities, then it will need to make appropriate adjustments to the 2019 waybill form.

Read all the details about the types of waybills, changes made and the procedure for filling out the document in this publication. At the bottom of the page you can download the 2019 passenger car waybill form and a sample form.

The need for waybills

Individual entrepreneurs and organizations need waybills for the following purposes:

accounting for fuel (gasoline) and fuel consumption;
accounting for total vehicle costs;
depreciation charges for vehicles;
organization (control) of vehicle traffic;
calculating salaries for drivers.

Regardless of whether the vehicle is leased or owned by the company, it is necessary to issue a waybill relating to the primary documentation.

Types of waybills

Waybill forms differ depending on the types of transport used for transportation. Document forms differ in the order of completion and content.

We invite you to familiarize yourself with the unified document forms in the form of a table, with the help of which you can decide on the most suitable document form for your company:

Form name	Approval date		Purpose	Peculiarities
*Waybills for passenger carsin 2019*
OKUD 0345001 Form 3			Justification of costs for fuel and lubricants
Form PL-1 “Waybill for a passenger car of an individual entrepreneur”	Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003)		Designed for individual entrepreneurs	Can be used voluntarily
OKUD 6002208 Form 16 “Passenger car waybill”			Justification of costs for fuel and fuels and lubricants in primary accounting
OKUD 6002209 Form 16a	Order of the Minister of Defense of the Russian Federation dated March 28, 2008 No. 139		Used to account for vehicle operation	Used by military structures
OKUD 0345003 Form 4 "Taxi waybill"	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78		Used as a primary document by organizations that have a taxi fleet to calculate earnings for taxi drivers	Issued by the dispatcher daily against the driver's signature
*Waybills for trucks 2019and special vehicles*
OKUD 0345002 Form 3 special "Waybill for a special vehicle"	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78		For the operation of a special vehicle (for example, truck cranes, cleaning machines, etc.), and the correct calculation of wages for the vehicle driver	Compiled for 1 day (shift) to complete a task for 1-2 customers
Form 4-M	Instruction of the USSR Ministry of Finance No. 156 dated November 30, 1983		For transportation of various goods in intercity format (over a long period of time)	The waybill contains a tear-off coupon for the customer of the cargo
OKUD 0345004 Form 4-C "Truck waybill"	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78		Allows you to keep comprehensive records of the transportation of goods (goods) by this type of transport and is intended for piecework transportation	Compiled for 1 day and has a tear-off part (coupon)
OKUD 0345005 Form 4-C "Truck waybill"	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78		Used when paying for truck work at a time rate	It is necessary to attach waybills if material assets are transported
Form PG-1 “Waybill for a truck of an individual entrepreneur”			Intended for individual entrepreneurs as a basis for calculating wages to the driver and transportation of cargo, as well as for settlements with customers for transported goods and for writing off the costs of fuel and fuels and lubricants	Draws up for a period of 1 day
Form 412-APK "Tractor waybill"	Order of the Ministry of Agriculture of the Russian Federation dated May 16, 2003 No. 750		Used to record work performed by tractor drivers during transport work	It is not allowed to release the tractor from the garage for transport work without a waybill
*Waybills for buses*
OKUD 0345006 Form 6 "Bus waybill"	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78	The primary document for recording bus operation both on city routes and in the suburbs. The document is the basis for calculating the bus driver's salary.			The document contains general information about the bus, fuel consumption and the task that the driver received.
Form PA-1 “Bus waybill for an individual entrepreneur”	Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003)	The primary document for recording the operation of an individual entrepreneur bus. The document is the basis for calculating the bus driver's salary.			PA-1 is no longer mandatory for use; individual entrepreneurs are allowed to develop their own forms of the document
OKUD 0345007 Form 6 special “Non-public bus waybill”	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78	Used for non-public buses (for example, for transporting employees to work or for other irregular transportation)			The waybill contains a tear-off coupon for the customer

In addition to waybills, the document flow of organizations and individual entrepreneurs using vehicles or providing cargo transportation services must contain the following accounting documents:

1. Journal of registration of individual entrepreneurs’ waybills (the form of the document is approved by Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003)).
2. Invoices (in form T-1, which is approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78).
3. Journal of the movement of waybills (according to Form 8, which is approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78).

The head of the organization must issue an order appointing someone responsible for issuing waybills and maintaining the Waybill Registration Journal. The journal is filled out in chronological order.

When you have decided which form of waybill should be used for the needs of the enterprise, do not forget to approve this document in the accounting policy. This must also be done if you switch to using another form of waybill.

Let us note that an organization or individual entrepreneur has the right to use its own developed document forms, but it is important that it contains all the mandatory details established by Russian legislation.

2019 travel document form: required details

By Order No. 17 of January 18, 2017 and Order No. 476 of November 7, 2017, the Ministry of Transport made changes to the details of the waybill. Now the document must contain 14 mandatory details, namely:

1. Name - DIRECTORY LIST.

2. Document number.

3. Validity period.

4. Information about the owner of the vehicle.

5. Type and model of vehicle.

6. State registration plate of the car.

7. When leaving the garage (entering the garage), indicate the odometer readings.

8. Time hours, minutes and date of departure and arrival at the garage.

9. Signature, also the last name, first name and patronymic of the employee who indicates the date, time and odometer readings on the waybill.

10. Last name, first name and patronymic of the driver of the vehicle.

11. Time and date of medical examination of the car driver before and after the trip.

12. Last name, first name and patronymic of the medical worker who conducted the medical examination, his signature and stamp.

13. A note on the inspection of the technical condition of the vehicle indicating the time and date.

14. Last name, first name and patronymic, as well as the signature of the vehicle’s technical condition inspector.

If you are using a waybill form that you developed yourself, be sure to check that all the details in the document that are required in 2019 are present.

Rules for filling out a waybill in 2018, taking into account changes

The document is drawn up in a single copy. The waybill is handed over to the driver (under signature). Then it must be returned to the official against signature, after which the document is considered closed. Next, the voucher goes to the accounting department.

Mechanic's mark for checking the vehicle before departure

Due to changes made to the procedure for issuing waybills, in 2019 organizations must include in the document a mechanic’s report on checking the vehicle before departure. The norm applies not only to cars, but also to trucks.

The waybill must contain a note from a mechanic or master about checking the car. Inspection of the vehicle before the trip must be carried out by a specialist certified by the transport inspection.

The mechanic's note may contain the following content:

“The car is technically sound. Exit is permitted."
Or “Passed pre-trip inspection of technical condition.”

The company must decide on its own what form the mark on the waybill will look like. A marking option similar to a medic’s mark in the form of a stamp is allowed. The most important thing is that it includes the time and date of the inspection, as well as the name of the specialist who performed the inspection and his signature.

The doctor's and mechanic's marks on the waybill are valid for the duration of the flight.

If the organization does not have a mechanic, then the vehicle can be inspected at a certified technical center and receive the necessary mark from a specialist.

It is no longer necessary to put a stamp

In accordance with the changes regarding the issuance of waybills in 2019, the seal on the document is not a mandatory requirement. This is stated in paragraph 1 of Order No. 17 of the Ministry of Transport dated January 18, 2017.

Thus, if you do not stamp a document, it will not be considered an error. In addition, many organizations have the right to work without a seal. In any case, even in the absence of a seal, the document will be considered valid if all the details required by law are included in the waybill (No. 402-FZ “On Accounting” dated December 6, 2011, Article 9).

Indicating the exact date and time on the waybill

Starting from December 15, 2017, in accordance with Order of the Ministry of Transport No. 476 dated November 7, 2017, the following must be included in the vehicle data in the waybill:

date of pre-trip inspection of the vehicle - day, month and year;
exact time - hours and minutes.

Organizations that transport goods or passengers are required to undergo control.

Additional information about organizations and individual entrepreneurs

In 2019, organizations and individual entrepreneurs will have to indicate some additional information about themselves on the waybill, namely:

for organizations - OGRN;
for individual entrepreneurs - OGRIP.

Previously, such data was not included in the document.

The voucher can be issued for the following periods:

for one working day;
for one month;
for one flight.

The waybill is prepared by dispatchers or employees who are responsible for releasing vehicles on the route.

Storage and liability

Closed waybills must be valid for at least five years (based on Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008). Responsibility for storing the document lies with:

head of the company;
officials (responsible for operating the vehicle).

Checking the waybills can be done by:

traffic police;

In the absence of a waybill, a fine may be imposed under Article 12.13 of the Administrative Code: 200 rubles for each unissued waybill.

Good afternoon, dear reader.

This article will discuss the changes being made to the order of the Ministry of Transport of the Russian Federation "".

Starting from December 15, 2017, several new information fields must be present in vehicle waybills. So if your organization transports passengers or cargo, I recommend that you carefully read this article and update your travel forms.

OGRN and OGRNIP in waybills

1) for a legal entity - name, legal form, location, telephone number;

2) for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number.

5. Information about the owner (owner) of the vehicle includes:

1) for a legal entity - name, legal form, location, telephone number, main state registration number of the legal entity;

2) for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number, main state registration number of the individual entrepreneur.

Starting from December 15, information about the owner must additionally include OGRN(for legal entities) and OGRNIP(for individual entrepreneurs).

Just in case, let me remind you that these numbers are indicated in special certificates of state registration of a legal entity or individual entrepreneur. Certificates are issued upon registration with the tax office, i.e. All individual entrepreneurs and legal entities are guaranteed to have them. So there should be no problems filling out a new field in the waybill.

Pre-trip technical control of the vehicle

6. Information about the vehicle includes:
...
5) date (day, month, year) and time (hours, minutes) of the pre-trip inspection of the technical condition of the vehicle (if its mandatory implementation is provided for by the legislation of the Russian Federation).

Previously, waybills did not have a field confirming the pre-trip inspection of the vehicle. Starting from December 15, 2017, this field is mandatory for vehicles that, in accordance with the law, must undergo pre-trip control.

Let's consider paragraph 4 of Article 20 of the Law "":

4. Legal entities and individual entrepreneurs, transporting by road and urban ground electric transport, must:
...
organize and carry out pre-trip control technical condition of vehicles in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of transport.

Thus, if a vehicle is involved in the transportation of passengers or cargo, it must undergo pre-trip control, a note about which is placed on the updated waybill.

If the car is used only by the driver, then he does not need to undergo a pre-trip inspection.

For example, if the head of an organization drives a car independently, then there is no need to undergo a daily check.

More detailed information about the features of carrying out inspections of the technical condition of vehicles is discussed on the website.

In addition, another change is being made to the order of the Ministry of Transport:

16 1 . The date and time of the pre-trip inspection of the technical condition of the vehicle are affixed by the inspector of the technical condition of 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.

16 1 . The date and time of the pre-trip inspection of the technical condition of the vehicle are entered by the inspector of the technical condition of vehicles or the inspector of technical condition Vehicle city ground electric transport, which carried out the appropriate control, and are certified by his signature indicating his surname and initials.

However, it does not have a significant impact on the meaning of the document.

If you wish, you can read the text of the updated document yourself:

In conclusion, I would like to once again draw your attention to the fact that if your organization operates vehicles, then from December 15, 2017 you need to update the travel forms.

Has anything changed in the rules for filling out travel forms compared to last year? In March, is there really such a possibility that it is necessary to fill out travel forms according to the new rules? Is it now necessary to put a mechanic’s signature on every waybill stating that he actually inspected the truck or passenger car before the trip?

These and many other questions are of interest to many drivers and truckers who often go on business trips. About what is correct and accurate filling out a waybill according to the new rules in 2017, sample and form You will review the information in detail in this information article.

New rules for filling out travel forms in 2017

Travel forms

An individual entrepreneur or organization in 2017 can use and form:

Self-developed forms of travel forms;
Unified forms of waybills, which were decided and approved by the State Statistics Committee on November 28, 1997 No. 78.

If an individual entrepreneur or organization suddenly doesn’t like the unified design of waybills (for example, they do not contain the necessary details or “extra” ones are filled in), then it is possible to develop a waybill document yourself. But you need to keep in mind that in this case, all the details that are mandatory must be filled out in a form developed independently; they are provided for in the second section of Order of the Minister of Russia No. 152 of September 18, 2008.

Why are waybills needed? In order for the production nature of the trips to be confirmed, for the write-off of fuel, compensation for the use of one’s own transport, spare parts. Accounting is maintained in a ledger.

Rules for filling out waybills in 2017

Correct filling of waybills in 2017

Since February 26, the Ministry of Transport has added several additional items to the mandatory details (Order of the Minister of the Russian Federation No. 17 of January 18, 2017). Starting from this date, the vehicle travel document must include a note indicating that the vehicle has undergone a technical inspection before the trip. The mechanic must indicate the time and date of the vehicle inspection, put his initials, surname and sign. Until this day, such details had to be indicated, but it was not at all necessary. So, from 26.02. procedure for filling out waybills in 2017 looks like this:

name of the travel document;
his number;
from whom to what date is it valid;
information about the owner of the car;
model and type of machine;
vehicle registration number;
odometer readings when sending the car and when entering the garage;
time and date of departure and arrival of vehicles to the garage;
last name, first name and patronymic, signature of the employee who puts the time and date on the sheet, as well as odometer readings;
driver's full initials;
time and date of the driver’s medical examination before and after the trip;
Full name, signature and stamp of the medical worker who made the conclusion about the driver’s condition;
a pre-trip inspection note of the technical condition of the vehicle with time and date;
Full name and signature of the inspector of the technical condition of vehicles.

Seal and stamp on waybills in 2017

In 2017, from February 26, it is not necessary to put a stamp or stamp on travel documents. Information about the owner of the car will be enough. This is the landlord or company name, telephone number and address. Which is also indicated in the order of the Ministry of Transport of Russia dated January 18, 2017 No. 17. However, there will be no error if the stamp is affixed after the specified date.

Waybills can be issued for one day or several, but not more than one month. If several drivers use one vehicle, but in shifts, you can immediately issue as many waybills as there are drivers working on this vehicle.

New travel form for 2017

Some individual entrepreneurs and organizations, due to the fact that the list of mandatory details has increased, are adjusting their travel documents. If inspectors do not find the required details on the sheet after February 29, 2017, then such a document will be regarded as “incomplete.” As a result, difficulties may arise with the recognition of costs for fuels and lubricants.

Example of filling out a waybill. Below is a sample of filling out a waybill, which contains all the details required from February 26, 2017. This is what it looks like:

You can also download in Word format a new waybill form for passenger cars for 2017. In a similar way, you can amend the waybills for trucks in order to make notes on the technical pre-trip inspection.

In many companies, the mechanic, driver and organizer are one person. In this case, after reading rules for filling out a waybill in 2017. he himself personally puts the time, date and signature that the pre-trip inspection was carried out.

Starting February 26, companies are issuing waybills in a new way. The Ministry of Transport has added a mandatory detail to the document - a record of pre-trip control of the condition of vehicles. A waybill without the required details does not confirm expenses for gasoline. Complete the form with a new column and check other dangerous details at the control points.

Title of the document
It is safer for all companies that use cars to issue waybills. Even if employees drive cars only on official business, and do not transport goods and passengers.

Paragraph 9 of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008 states that the company issues a waybill for each vehicle it uses for transportation. But the judges believe that the rules apply to all organizations (determination of the RF Supreme Court dated September 1, 2014 No. 302-KG14-529).

According to tax officials, gasoline expenses can only be confirmed with a travel document. It is possible to defend expenses based on other documents only in court (resolution of the Federal Arbitration Court of the Far Eastern District dated July 11, 2013 No. F03-2842/2013). If you are not ready to argue, draw up a document called a “waybill.”

Validity period of the waybill
The waybill does not have to be issued daily. You can issue one document for a period of no more than a month (clause 10 of order No. 152). This will not prevent you from taking into account expenses (letter of the Ministry of Finance of Russia dated November 30, 2012 No. 03-03-07/51). The rule applies to both ordinary companies and carriers.

Trucking companies used to draw up the document daily, since the unified form was valid for no more than one shift. But now such organizations themselves develop a form. This means that you have the right to write out sheets less often.

Car owner
In information about the owner of the car, the company writes the name, address and telephone number. For tax authorities, the name and legal form are sufficient. But inspectors from the State Traffic Safety Inspectorate are interested in all the details.

Inspectors can fine the company 200 thousand rubles, and the director 10 thousand rubles, if there is no telephone on the travel document (Part 4 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation). The judges support the inspectors (resolution of the Arbitration Court of the Volga-Vyatka District dated March 10, 2016 No. F01-308/201).

Technical condition of the car
The new detail “Technical Inspection Information” must be on all sheets that the company issued on February 26 and later. The inspection mark is affixed by a specialist. This could be an employee of a service center or a company employee who has been certified by the transport inspection (clause 14.3 of the order of the Ministry of Transport of Russia dated September 28, 2015 No. 287).

If everything is in order with the car, the inspector will write on the sheet: “Passed the pre-trip inspection of the technical condition,” and will put his signature and last name (see sample). Using a waybill without details, inspectors can deduct expenses. The argument is that if there is no mark, the machine is faulty, which means it could not be used.

Driver information
You must write down your full name on the sheet. employee who drives a car. This is not necessarily an employee with the title “driver”. This could be a manager or another employee. Positions and full names workers who can drive a car on official business should be included in the internal regulations or orders.

Driver medical examination
The medical examination note does not affect costs. Tax officials are concerned only with information about the trip, route and amount of gasoline consumed (see UNP No. 20, 2015). But in practice, disputes cannot be ruled out.

If a company does not conduct medical examinations, it may be fined by the State Traffic Safety Inspectorate. For the first time, inspectors will limit themselves to a warning. It will not be possible to cancel it even in court (determination of the Supreme Arbitration Court of the Russian Federation dated April 1, 2013 No. 4279/13).

The medical examination is recorded by the doctor. This may be a staff member or a doctor of a medical organization. If an employee goes on a business trip or a long flight, one medical examination note is enough.

Business trip route

It is safer to include a detailed travel itinerary on the waybills: with the street name, house number and name of the counterparty. A sheet with general names, for example, “to the buyer,” does not confirm expenses (resolution of the Arbitration Court of the North Caucasus District dated February 25, 2016 No. F08-626/2016). If there is no exact address, for example the driver is driving into a field, write down the coordinates - latitude and longitude.