Order on approval of the waybill of the organization. A waybill is required to

Waybill of the car

Waybills

Changes in waybills came into force in December 2017(Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476).

In the waybill from 2018 is now mandatory the OGRN and data on the pre-trip inspection are entered.

Canceled round stamp on the letterhead, if its use is not provided for by the Charter.

If the organization decides to approve its form of waybills, then the following must be taken into account:

Name of the document, number and date of issue (when numbering, it is necessary to follow the chronology);

Validity of the waybill (the maximum period is one month);

Information about the owner of the car with the obligatory indication of PSRN;

Information about the driver of the vehicle (full name, driver's license number);

Information about the car (state license plate, brand);

Speedometer data before leaving for the flight and upon returning to the garage;

Date and time of the start of the flight and return to the parking lot;

Signature and full name a responsible employee who indicated the odometer reading, date and time;

Date and time of pre-trip and post-trip medical examination of the driver;

Stamp, signature and full name the health worker who conducted the medical examination;

Information about the passage of the pre-trip technical inspection, indicating the date and time (DD / MM / YYYY, as well as hours and minutes).

Signature and full name responsible for the technical inspection of the vehicle (mechanic, controller, foreman).

The completed document is signed dispatcher and the head of the institution or persons authorized by the head.

If the company uses printing, then the waybill is sealed.

The waybill is drawn up in one copy and handed over to the driver. At the end of the trip, the driver must hand it over to the responsible person for signature.

Waybill 2018 required not only to write off expenses and confirm them with the tax office. The driver needs it on a flight to confirm to the traffic police the legality of using a car, transporting passengers or cargo.

If the traffic police inspector does not provide a form, then the driver faces a fine of 500 to 3000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation.).

Rules for filling out a waybill

For each type of car, the Ministry of Transport approved new waybills for 2018.

Vehicle type

Waybill, form

Features in filling

The form

OKUD

Cars

The document can be used by organizations and private entrepreneurs operating cars. Condition: the form should not contain blank columns and details.

Freight transport with piece-rate payment to drivers

Completed by shipping companies. Condition: Drivers are paid on a piece-rate basis. The document provides separate columns for marks of cargo transportation customers. The form has tear-off coupons, on the basis of which the salary calculation is made. It is not allowed to issue a new ticket until the driver has submitted the previous one to the accounting department.

Trucks with hourly wages to drivers

The form is supplemented with a section for the details of waybills for transported goods and goods. Stored with transport documents. The voucher form is intended for two flights on one working day.

special vehicles

The form has detachable sheets, which are used to record the services rendered by special equipment.

On the basis of a tear-off coupon, the company issues invoices for the services rendered.

Taxi passenger

Contains special columns for taximeter indicators. The voucher is issued for a full work shift, at the end of which the driver submits the completed document to the accounting department or to a responsible person.

Buses for public and other use

No. 6-SPECIAL

Forms are suitable for organizations that transport passengers on urban and suburban routes, or for other passenger transportation. The document is issued to the driver only after the delivery of the previous voucher. The form is issued for a working day or a full shift. A medical worker's mark on passing the examination is required.

A waybill is required to:

Write off compensation for the use of personal property if an employee drives his car on company business;

Confirm the reality of the transaction for the carriage of goods.

How often to issue travel cards

The frequency of compiling waybills depends on whether the company is considered a transport company or not.

Trucking companies issue waybills on a daily basis and they are valid for one day (shift).

For a longer period waybills are issued only for business trips. Then the driver himself writes down a detailed route indicating the relevant dates.

Organizations that are not related to motor transport, draw up waybills with the frequency that allows you to justify the cost of fuel and lubricants and at least once a month.

Waybill Form

If the company is not a motor transport company, then she can issue travel sheets in a unified form orself-developed form.

Waybills are issued regardless of whether your car or rented.

Unified samples of waybills were approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.

If unified waybill samples are not suitable company (for example, some of the details are not used or there are no necessary indicators), then it can develop the form itself.

Own form must comply with the requirements of the legislation for primary documents (part 2 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

The use of own waybills is fixed in the accounting policy (clause 4 PBU 1/2008).

Filling out Waybills

When leaving the car and after returning to the garage, the waybill is checked by a mechanic or an employee in charge of operation. He looks at the speedometer readings, fuel consumption, etc., certifies him with a signature or a stamp.

Order on waybills - sampleit will be needed by organizations and individual entrepreneurs using vehicles in their work. What are the required details of the waybill form? When does it go into effect? You will find a sample order on waybills and answers to the above questions in our article.

General information about waybills

A waybill is a primary document that contains information about the work of the driver, the technical characteristics and mileage of the vehicle, as well as its route. In addition, the waybill is the main document for writing off fuel and lubricants and is used to justify the recognition of expenses on them as a reduction in the tax base of organizations and individual entrepreneurs working on OSNO and STS “income minus expenses”.

That is why the choice of the correct form of the waybill and its further correct filling is the most important task for any organization and individual entrepreneur using vehicles in their work.

Organizations and individual entrepreneurs, for which road transportation is not the main activity, can issue waybills with arbitrary frequency: for a day, a week, but not more than for a month. For persons engaged in regular road transport, the obligation is to issue waybills on a daily basis, except when the employee is sent on a business trip. It is strictly forbidden to use a vehicle without a waybill (clause 2, article 6 of the Charter of Road Transport and Urban Ground Electric Transport of November 8, 2007 No. 259-FZ).

For information on the storage period for a waybill, read the article. “What is the shelf life of waybills (nuances)?” .

Waybill Form

Organizations and individual entrepreneurs can develop a waybill form on their own. For this, the requirements of Art. 9 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ, as well as take into account the mandatory requirements for the content of the waybill, given in the order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152.

Read about the latest changes made to the text of Order No. 152 in the materials:

  • "The list of mandatory details of the waybill has been expanded" ;
  • “From 12/15/2017, we issue a waybill in a new form”.

What details must be present in the waybill? Let's figure it out. Due to the fact that the waybill is a primary document, it is subject to the requirements established by Art. 9 of Law No. 402-FZ. So, it should contain:

  • Title of the document;
  • date of compilation;
  • name of the organization or full name of the individual entrepreneur who drew up the document;
  • the content of the operation on the basis of which the document is drawn up;
  • reflection of the transaction in cash or in kind;
  • indication of persons responsible for the operation;
  • signatures of responsible persons.

Now let's see what requirements order No. 152 establishes. According to it, the waybill should contain:

  • name and number;
  • validity;
  • information about the owner of the vehicle, including PSRN (mandatory details from 12/15/2017);
  • vehicle data, including the date and time of the pre-trip (or pre-shift) vehicle inspection;
  • driver information.

Observing all the above requirements, the owner of the transport has the right to develop his own form of waybill, which will not cause complaints from the regulatory authorities.

For an example of such a form for an individual entrepreneur, see.

There is another way to use your own waybill form. To do this, you can take a unified form approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78, and add the necessary information to it without deleting or changing its details.

The content of the order on approval of the waybill

In order for the form of the waybill to take effect, it must be approved by order of the head. The order is drawn up on the letterhead of the organization or individual entrepreneur, has the character of an internal document and is mandatory for execution by the employees of the organization. It is compiled in the form accepted for such papers, and must contain the following information:

  • name of the compiler (organization or individual entrepreneur);
  • number and date of compilation;
  • document's name;
  • the essence of the event to which the publication of the order is dedicated;
  • date of entry into force;
  • the circle of persons who are subject to the obligation to execute the order
  • a list of persons responsible for the execution of the order;
  • manager's signature;
  • signatures of persons familiar with the order.

Sample letter of travel document

Let us consider in more detail how to draw up an order to approve the form of a waybill.

Let's say X LLC developed its own waybill form, but did not register it in the accounting policy. In this case, it is necessary to issue an order to approve the new form.

The order is issued on the letterhead of the organization, it contains all the necessary details:

  • Order number, date of issue. In our example, the order has No. 38 and the date of compilation is February 21, 2017.
  • Title: "On approval of the waybill form".
  • The essence of the event (content). Here is a link to the document justifying the creation of the order: “In accordance with paragraphs. 2 and 4 Art. 9 of the law "On Accounting" dated 06.11.2011 No. 402-FZ, as well as by order of the Ministry of Transport of the Russian Federation dated 18.09.2008 No. 152 ", and also sets out the main reason for issuing the order:" Approve the form of the waybill given in Appendix 1 to this order , as the primary document used to record and write off fuel and lubricants. Bring this order to the attention of all persons working with this document.
  • Effective date. For our example, this is 03/01/2017.
  • List of responsible persons. In our example, the responsibility for the execution of this order is assigned to the chief accountant of LLC "IKS" Ivanova L.P.
  • List of persons familiar with the order. In our case, these are the chief accountant of LLC IKS Ivanova L.P. and the driver of LLC IKS Petrov I.N.
  • Signatures of the head and persons familiar with the order.

You can download a sample order for approval of a waybill on our website.

For information on what a sample order for granting the right to sign invoices can be, read the article. "Sample order on granting the right to sign invoices" .

Results

The legislation allows for the possibility of choosing the form of the applied waybill. Such a choice requires fixing in an internal document adopted by the organization or individual entrepreneur. The waybill form can be written in the accounting policy or secured by order. The order to approve the waybill is issued in any form, however, like any order, it must contain the information necessary for this document.

Issues of issuing a waybill, taking into account the latest changes

This is the primary document, it is necessary to record and write off the cost of maintaining the car. Also, on the basis of "vouchers" (as this paper is often called), in many institutions they charge wages to the driver.

All institutions, organizations and private entrepreneurs who operate cars are required to draw up waybills.

The form of the document can be developed and approved independently, or you can use the form, which was approved by the Resolution of the State Statistics Committee of November 28, 1997 No. 78.

An exception is enterprises providing services for the transportation of goods or passengers, they are required to keep records of the movement of the vehicle in unified forms.

A ticket is issued without fail when using a car for work purposes. The form of ownership of the vehicle does not matter. That is, if the car is on the balance sheet of the organization, rented from a third-party company, or the employee’s personal car is operated for the needs of the institution, there must be a ticket.

Forms should be taken into account in a special registration journal. It must be maintained by all legal entities and private traders who operate cars.

Waybill form

New waybill form in 2019: what has changed

Changes in waybills in 2019 came into force in December 2017 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The requirements for filling out have been supplemented with new mandatory details. At the same time, the round seal on a letterhead was abolished, if its use is not provided for by the Charter.

If the organization decided to approve its form of waybills (from December 15, 2017), then the mandatory requirements should be taken into account:

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

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

The waybill 2019 is necessary not only for writing off expenses and confirming them with the tax office. Also, a ticket is necessary for the driver on the flight to confirm to the traffic police the legality of using a car, transporting passengers or cargo. A correctly completed voucher confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive a car (has passed a medical examination). If the traffic police inspector does not provide a form, then the driver faces a fine of 500 to 3000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation.).

Waybills: rules for filling out in 2019

For each type of car, the Ministry of Transport approved new waybills for 2019. Let's talk about them with the help of a table. It describes waybills, forms can be downloaded from the links.

Waybill, form

Distinctive features in filling

Cars

The document can be used by organizations and private entrepreneurs operating cars. The procedure for filling out is presented in the letter of Rosstat dated 03.02.2005 No. IU-09-22 / 257. Mandatory condition: the form should not contain blank columns and details.

Freight transport with piece-rate payment to drivers

Completed by shipping companies. Mandatory condition: drivers receive a salary according to the piecework system. The document provides separate columns for marks of cargo transportation customers. Also, the form has tear-off coupons, on the basis of which the salary calculation is made. It is not allowed to issue a new ticket until the driver has submitted the previous one to the accounting department.

Trucks with hourly wages to drivers

The form is supplemented with a section for the details of waybills for transported goods and goods. Stored with transport documents. The voucher form is intended for two flights on one working day.

The form has detachable sheets, which are used to record the services rendered by special equipment. On the basis of a tear-off coupon, the company issues invoices for the services rendered.

Contains special columns for taximeter indicators. The voucher is issued for a full work shift, at the end of which the driver submits the completed document to the accounting department or to a responsible person.

Buses for public and other use

0345006 and 0345007

Forms are suitable for organizations that transport passengers on urban and suburban routes, or for other passenger transportation. The document is issued to the driver only after the delivery of the previous voucher. The form is issued for a working day or a full shift. A medical worker's mark on passing the examination is required.

Shelf life and liability

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

Responsibility for the correctness of the compilation and reliability of the specified information is borne by the persons who indicated this information, as well as the head of the institution. An incorrectly drawn up voucher is considered null and void. The tax authorities will not accept such a document as confirmation of the transportation costs for the car, which threatens to increase the tax base on profits and penalties.

Sample waybill

We offer a sample for a budgetary institution operating a car.

Where to indicate PSRN in waybills? This question is left to the discretion of the company or individual entrepreneur. In our opinion, the OGRN can be recorded in the column intended for information about the organization or individual entrepreneur:

Pretrip date and time

In order to fill in waybills from December 15, 2017, the date and time of pre-trip control of the technical condition of the transport is a mandatory requisite of the waybill. It is established that the date includes the day, month and year, and the time - 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 control of the technical condition of the vehicle (if it is mandatory by law).

Changes in the rules for ensuring transportation safety

Since December 15, 2017, changes have been made to the rules for ensuring the safety of transportation. If earlier it was prescribed to carry out daily monitoring of the technical condition of the vehicle before leaving the line from the parking lot and upon returning to the parking lot, now the rules establish only the pre-trip inspection of the technical condition before the vehicle leaves the permanent parking place.

New forms of waybills from December 15 with additional details

So, from December 15, 2017, if you use your own developed forms, then they should contain the following details:

  1. The title 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 departure from the garage and arrival to the garage.
  9. Signature and full name of the employee who puts the odometer readings on the sheet, date and time.
  10. Full name of the driver.
  11. Date and time of the 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 mark on the pre-trip inspection of the technical condition of the machine with the date and time.
  14. Signature and full name of the controller of the technical condition of the machine.

Changes since December 24, 2017

From December 24, 2017, the Procedure for pre-trip control 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's explain what kind of document this is.

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

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

Violation of the requirements for conducting pre-trip control threatens with 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 waybills to confirm expenses for profit tax purposes (Letter of the Ministry of Finance of Russia dated 16.06.2011 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 control of the technical condition of vehicles (hereinafter referred to as the Procedure).

In particular, it has been established that pre-trip control is carried out before the vehicle leaves its permanent parking place. If no malfunctions are found, then the inspector puts a mark in the waybill "passed the pre-trip technical condition control" and certifies it with his signature indicating the last name, initials, date and time of the pre-trip control. The operation of the vehicle without a mark on the passage of pre-trip control and the signature of the controller is not allowed (clauses 3, 8, 10 of the Order).

In addition, an organization or individual entrepreneur needs to record the results of pre-trip control in a special journal, the mandatory details of which are listed in clause 11 of the Procedure. Additional details can be included in the log to reflect the characteristics of specific types of transportation.

Pretrip inspection log

The log of registration of the results of the pretrip control must contain the following details:
1) name of the brand, model of the vehicle;
2) the state registration plate of the vehicle;
3) last name, first name, patronymic (if any) of the driver of the vehicle;
4) last name, first name, patronymic (if any) of the controller who carried out the pre-trip control;
5) date, time of pre-trip control;
6) odometer readings (full kilometers of run) during pre-trip control;
7) a mark on the passage of pre-trip control;
8) the signature of the driver of the vehicle;
9) the signature of the controller who carried out the pre-trip control.


In this article, we'll talk about what it looks like. order on approval of the waybill (sample for 2017), as well as why, in principle, this document is needed, why it should be approved and what is the form of the standard sheet.


So, why do we need waybills?
  1. For the calculation and calculation of wages for drivers of official vehicles, as well as for the calculation of allowances for traveling work;
  2. With the help of waybills, the company has the opportunity to write off the cost of fuel and parts that were used up by the company's cars or leased vehicles;
  3. To write off costs for parking and fuel and lubricants for official and rented vehicles, which the employee of the enterprise used for a business trip;
  4. To compensate for the operation of a personal vehicle, if an employee of the company is forced to make work trips in his own car;
  5. In order to confirm the fact that the transaction took place, and the cargo was delivered from one point to another according to the agreed conditions.
How to fill out a waybill in 2017, which is used by the enterprise, can be:
  1. Based on the use of a unified form, according to which the document is filled out;
  2. Rely on those formats of travel papers that are accepted and developed by the company itself.

Why is it necessary to approve the waybill form?

In fact, some documentation formats that are accepted in the company may not be acceptable for use, for a number of different reasons. This obliges entrepreneurs approve the itinerary before claiming a write-off based on it. Federal Law 402 clearly states that the format of the primary documentation must be determined by the manager of the enterprise after it is proposed by the person in charge of the company's accounting. This means that the head of the firm can himself approve the itinerary, which was developed at the enterprise, or decide the need to draw up paper on the basis of a unified form.

Before approving the form of primary documentation, it is necessary to confirm this in the accounting policy of the company. After that, it must be completed waybill approval order. It is necessary to attach to it those forms of primary documents that were developed at the enterprise, provided that the approval of the waybill form has already been certified by the signature of the head of the enterprise.

Order on approval of the waybill is drawn up using a special form of the enterprise, the form of which is regulated for this documentation at the legislative level. Mandatory to indicate in the order are:

  1. The name of the business that will use the form;
  2. Date of formation of the document, and the license plate assigned to it;
  3. The name of the document itself;
  4. Description of the situation that became the reason for drawing up the paper;
  5. The date on which the order takes effect;
  6. The list of employees who are subject to the order;
  7. Chief's painting;
  8. Paintings of all employees who have read the document.

Sample order for approval of a waybill in 2017

Suppose a sole proprietorship IP Morozov this year decided to use a new form for travel documents. In the purpose column of this form, all information about the basic details should be indicated, namely:
  1. Data on the number of the order document, as well as the date when it was drawn up. For IP Morozov, this will be order No. 41, which was drawn up on 02/17/17.
  2. The name of the document itself: on approval of the format of travel documents;
  3. Description of the situation that led to the need to draw up an order. It is necessary to refer to regulatory legal acts, for example: “According to Federal Law 402 and Order 152 of the Ministry of Transport, the format of the travel form is approved as primary documentation, which will henceforth be used for reporting fuel and spare parts consumption. This document must be conveyed to the employees of the enterprise who will encounter it during the work process.
  4. entry into force of the document. For example, 02/27/17
  5. The list of those employees who are responsible for the document. For example: Chief Accountant Volokov P.N.
  6. A list of all employees who need to familiarize themselves with the paper, for example, drivers who transport goods around the city;
  7. Murals of the head of the enterprise and subordinates who studied the order.
Below is an approximate sample order for approval of a waybill in 2017:



Karolina Emelyanova

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