The waybill is a very important document for official transport. If the owner of the car is an organization, this document confirms the right to drive, if the car is private, but used for business purposes, it helps to calculate the costs. Many services check vouchers: the Federal Tax Service, the traffic police, and the labor inspectorate. How to fill out this document correctly and avoid possible sanctions for errors, taking into account recent changes in legislation?

The so-called "vouchers" are accounting source documents, which must be maintained by all organizations and individual entrepreneurs operating motor vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents. New form, according to which the waybill of 2019 is filled out, was approved twenty years ago Decree of the State Statistics Committee of November 28, 1997 No. 78. It is still relevant today, although it has been changed many times over the years. different nature. The last of them was introduced by the Ministry of Transport by order of November 7, 2017 No. 476. By virtue of these amendments, from December 15, 2017, the waybill must indicate additional information about the owner vehicle. So, individual entrepreneurs must indicate their OGRIP, and organizations - OGRN.

Depending on the type of vehicles and their area of ​​application, you need to use different types travel sheets. So, separate new forms are developed for:

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

The procedure for issuing waybills is established by order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which is valid as amended on November 7, 2017, which entered into force on December 15, 2017. Take into account waybills in a special journal. Let's take a closer look at what changes occurred in the waybills in 2019 and how to draw up this document so that there are no questions from inspectors from the tax authorities and the traffic police, who most often look at this document.

New waybill form

A vehicle waybill is required when leaving any vehicle for work purposes, regardless of whether it is the organization's own car or a rented one. Strict requirements for maintaining this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability and must contain mandatory details. In 2019, there was more such information - at the end of 2017, officials added the obligation to indicate in the waybill information about the driver's pre-trip control of the technical condition of the car. In addition, the mandatory round seal on the completed form.

If the organization does not fit the unified form, it can develop its own version, which must take into account all the required details and necessary indicators. The use of the new form must be indicated in accounting policy organizations, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 also apply to primary documents of strict accountability. Federal Law of December 6, 2011 No. 402-FZ about accounting.

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

• the name and number of the document itself;
• details of the owner of the car (OGRIP and OGRN);
• date of issue;
• validity;
• data about the driver of the vehicle;
• data about the vehicle itself;
• information about the owner of the vehicle;
• data on passing the technical inspection before the flight.

The document must be certified by the signature of the dispatcher who issued it and the head of the organization. The seal must be affixed only to those organizations that use it in accordance with their Charter. The form is drawn up in one copy and given to the driver. After that, it must be returned to the authorized person against signature, in which case it is considered closed and goes to the accounting department. From this point on, you need to find out why you need waybills at all.

Who and why need a waybill

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

The procedure for registration and a sample of filling out a waybill

Dispatchers are responsible for issuing this form for vehicles in motor transport organizations, while in other companies it can simply be an employee authorized to release cars on a flight. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document that is responsible for the mistakes made in it. Sometimes the drivers themselves are involved in issuing waybills, but according to general rule, drivers must fill out only their part of the document - record the data on the car's mileage in accordance with the indicators of the instruments in the car.

You can issue a ticket for one flight or a working day, or for a whole month. Besides, in unified form it is possible to extend the validity of this document, since the vehicle may experience various situations, and driving without a waybill is a violation.

The waybill, the form of which is unified, is divided into several different forms, depending on the type of vehicle. These forms differ in content and requirements for completion. We have collected them in a table so that each organization can navigate and choose the right one.

Waybill form	Who fills out and how
For cars	It can be used for registration of flights of passenger vehicles, both in specialized organizations and ordinary companies. Features of filling out this form are given in the letter of Rosstat dated February 3, 2005 No. IU-09-22 / 257
For trucks co piecework wages drivers.	The form is intended for trucking companies engaged in cargo transportation. It provides columns for marks of representatives of the customer of the cargo. Such it can be issued only after the driver has submitted the previous document to the accounting department. The form contains a tear-off coupon, on the basis of which the salary is calculated. In form No. 4-p, it is mandatory to indicate the numbers of waybills for the transported goods. Such waybills should be kept together with transport documents. This form is for two flights within one business day. The waybill contains tear-off stubs, which are filled in by the owner of the vehicle for each trip. They are needed for further presentation of the invoice to the customer of the flights.
For freight transport with hourly wages for drivers.
For special transport (truck cranes, cement trucks, garbage trucks, fuel tanks, concrete mixers, etc.)
For passenger taxi	The form has a field for recording taximeter readings. The driver receives such a sheet only for a shift, after which he must hand it over to the dispatcher.
for buses	Form for the implementation of bus trips on city routes. It has a column on pre-trip medical control of the driver's condition.

If such waybills are suitable for organizations, the forms can be downloaded directly from the links in the table from the relevant regulations. On each accounting document so that it has legal force, there must be a stamp of the organization-owner or lessee of the vehicle. In addition, it is necessary to put down the time of departure from the garage and exact time returning the car to its place. Other requirements for their design must also be taken into account.

In particular, both when the vehicle leaves the garage and after it returns to the garage, the entries in the waybill must be checked for compliance with the indicators of the instruments in the car, such as a fuel gauge, odometer, etc. The technical condition of the vehicle must be endorsed by an authorized employee , for example, the mechanic of an organization. Data on the pre-trip medical examination must be filled in by the health worker, indicating the date and affixing a personal stamp. The entry must state that the driver "has passed a pre-trip medical examination and is allowed to perform work duties." If necessary, a mark on the medical examination after the flight is also put.

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

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes to keep closed waybills for five years. Responsibility for the correctness of paperwork is borne personally by the head of the organization, as well as authorized persons who are responsible for the operation of the vehicle. Those of them who put their signature on the form are responsible for the accuracy of the data they have certified. If, during the inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude the fuel and lubricants written off on it from the composition of expenses for the purposes of taxation of profits. Then the organization will have to pay additional tax, as well as pay fines and penalties imposed by inspectors.

A correctly completed new waybill in form No. 3 (for a passenger car) looks like this:

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

Continuation:

The waybill of a truck is the main document of primary accounting, which, together with the consignment note for the transportation of goods, determines the indicators for accounting for the work of the rolling stock and the driver, as well as for calculating the salary of the driver and making payments for the transportation of goods.
For freight vehicles, the Decree of the State Statistics Committee of Russia on November 28, 1997 N 78 approved two forms of waybills - form N 4-c and form N 4-p.

* Form N 4-c (piecework) is used when carrying out the transportation of goods, subject to payment for the car at piecework rates.
* Form N 4-p (time-based) is used subject to payment for the work of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers in the thorns of one working day (shift) of the driver.

The tear-off coupons of the waybill are filled in by the customer and serve as the basis for the organization-owner of the vehicle to present an invoice to the customer.
The corresponding tear-off coupon is attached to the account. The waybill remains in the organization that owns the vehicle, it repeats identical entries about the time the car has been operated by the customer and serves as the basis for accounting for the operation of the vehicle during the working day.

In the case when inventory items will be transported with time-based payment for the operation of the car, the numbers of commodity-transport documents are entered into the waybill and one copy of these commodity-transport documents is attached, as a result of which the number of tons of cargo transported and other indicators reflecting the work are indicated. car and driver.
Filling in the waybill before issuing it to the driver is carried out by the dispatcher of the organization or a person authorized to do so. The rest of the data is filled in by employees of the organization that owns the vehicle and customers. It should be remembered that participation in filling out the waybill is not allowed, with the exception of signatures certifying acceptance (when leaving) and delivery (when returning the car).
Waybills in forms N 4-c and N 4-p are issued to the driver against signature by an authorized person only for one working day (shift), provided that the driver has handed over the waybill of the previous day of work.

Filling out the waybill is carried out in the following sequence:

1. Under the name of the document, the date of its issue (day, month, year) is recorded, which must correspond to the date of registration of the issued waybill in the journal.

2. In the "Operating mode" line, a code is written corresponding to the mode of operation (work on weekdays, business trip, summarized accounting of working hours, daily accounting of working hours, work on a weekend or holiday, work on schedule or outside the schedule, etc. ), in accordance with which the wages of the driver are calculated.

3. In the lines "Column", "Brigade" the numbers of the column and brigade are recorded, which include a car and a driver.

4. In the lines dedicated motor vehicle, write down the brand, state number, as well as its garage number.

5. In the lines dedicated to the driver, the surname, initials, personnel number assigned to the employee in the transport organization, the number of the certificate and the class of the driver working on this waybill.

6. The lines dedicated to the license card shall contain information about its type (standard, limited), registration number and series.

7. In the lines "Trailers" the brands, state and garage numbers of trailers and semi-trailers produced on the line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines in the places of their re-trailing.

8. In the line "Accompanying persons" the names and initials of the persons accompanying the car to complete the task (loaders, freight forwarders, trainee, etc.) are recorded.

9. In the section "Work of the driver and the car" - information about the departure and return of the car according to the schedule.

10. In the "Assignment to the driver" section:

In column 18 "At whose disposal" on the basis of the application or a single order of the customer, the name of the customer is recorded, at whose disposal the car must arrive to complete the task.

Column 19 "Time of arrival" records the time (in hours and minutes) of the arrival of the car to the customer according to his application, a single order or the schedule of the car under the terms of the contract.

Columns 20-21 (addresses of loading and unloading points) indicate where to take the cargo from and where to deliver it according to the application, a single order of the customer or under the terms of the contract.

In column 22 "Name of cargo" the name of the cargo presented for transportation is recorded on the basis of an application or a single order of the customer.

In column 23 "Number of loaded rides", on the basis of an application or a one-time order, the number of loaded rides necessary to complete the task is recorded.

Column 24 "Distance" records the distances of cargo transportation, determined according to the data of the road authorities, or according to the map of the area (city plan) using a curvimeter, or according to the list of distances compiled on the basis of measurement reports or according to the speedometer of the car (on seasonal transportation), fixed act of the transport organization and the customer.

Column 25 "Transport tons" records the amount of cargo that needs to be transported for the customer.
The right to change the task specified in the "Assignment to the driver" section has only a motor transport organization. Only in exceptional cases the customer can, in agreement with the transport organization, change the task.

11. On the front side of the waybill, in the line "Issue fuel", the amount of fuel required for issuance to complete the task is written in words, taking into account the remaining fuel of the previous day of work.

In the line "Dispatcher's signature", the dispatcher certifies with his signature that the details of the waybill filled in by him are correct and that the driver has driving license.

Filling out the waybill before leaving the garage is carried out in the following sequence:

1. In the section "Movement of fuel" in columns 9, 10 and 11 and in the corresponding lines, the tanker, the technician for fuels and lubricants(Fuel) or an authorized person record the amount of fuel dispensed.

2. On the front side, a person authorized by the transport organization to carry out a pre-trip medical examination certifies with his signature the state of health of the driver and the possibility of allowing him to drive a car.

3. In the section "The work of the driver and the car" in column 5 "Speedometer readings", the mechanic of the checkpoint (checkpoint) or the technical control department (OTC) records the speedometer reading when the car leaves the line, and in column 6 "Actual time" stamp - clock puts down the actual time of departure of the car from the garage. In the event of a malfunction or absence of a clock stamp, the time is recorded manually in the following sequence: day, month, hours, minutes.

4. In the section "Movement of fuel" in column 12 "Balance at departure", the mechanic of the checkpoint or quality control department writes down the amount of fuel in the tanks of the car at the exit, and certifies the correctness of all entries made with a signature in this column.

5. In the lines dedicated to the technical serviceability of the car, the mechanic of the checkpoint or quality control department certifies with his signature the transfer of the car to the driver in a technically sound condition and permission to leave the garage. In the lines defining the driver who accepted the car, the driver certifies by his signature that the car was accepted in a technically sound condition and that he received the job assignment.

Filling in the waybill on the line is carried out in the following sequence:

1. In the section "The sequence of the task" form N 4-c:

1.1. In column 27, the numbers of completed trips are recorded sequentially. The record is intended for posting the attached shipping documents for trips.

1.2. In columns 36-38 "Numbers of the attached commodity-transport documents (TTD)" the consignor records all the numbers of the commodity-transport documents related to this trip.

1.3. In columns 28-30 "Arrival" the date and time (hours and minutes) of the driver's presentation of the waybill to the consignor or consignee at entrance gate or at a checkpoint at points of loading or unloading (other than stations railways). In the absence of an entrance gate or a checkpoint, the indicated column is not filled in, the time of arrival at the point of loading or unloading is entered in the consignment note (THN).

1.4. In columns 39 and 40, the name of the consignor is indicated, the consignor signs and stamps, confirming the correctness of the details of the waybill filled in by him.

2. In the "Downtime on the line" section, the technical assistance service employee or an authorized person in the appropriate columns write down the reason for the downtime, the date and time of the start and end of the downtime and certify these entries with their signature.

3. In the lines "Special marks" on the front side, information is written that is not provided for in the form of the waybill (marks from the traffic police, customers when refusing to load the car, various road services, etc.).

When returning the car to the garage, the waybill is filled out in the following sequence:

1. In the "Results of the work of the car and trailers" section, fuel consumption, time in the order, number of rides and races, mileage (according to the speedometer), transportation volumes are indicated.

2. In the "Movement of fuel" section, the mechanic of the checkpoint or quality control department fills in column 13 "Balance upon return" and signs under it. In the same section, the tanker, fuel technician or authorized person, when handing over fuel and lubricants by the driver, fill in column 14 "Surrendered" and sign under it.

3. In the line "Passed by the driver", the driver certifies with his signature that the car was handed over to the mechanics of the checkpoint or quality control department in a technically sound (faulty) condition. The mechanic of the checkpoint or quality control department in the line "Accepted" by his signature certifies the receipt of the car from the driver in a technically sound (faulty) condition.

After the driver submits the waybill, the dispatcher or other authorized person fills it out in the following sequence:

1. In the section "Work of the driver and the car" in column 6 "Zero mileage", according to the distance table, the dispatcher records the distance from the garage to the first loading point and from last place unloading to the garage.

2. In the "Fuel movement" section in column 15 "Rate change factor", the dispatcher writes down one general coefficient of change in the fuel consumption rate for the entire day of the vehicle's operation, associated with the operation of the vehicle at an increased fuel consumption rate, in column 16 "Special equipment operation time" and column 17 "Engine operating time", on the basis of the relevant entries in the TTL attached to the waybill, respectively, records the operating time of the special equipment and additional time engine operation in special conditions operation (operation of the engine rotating loading and unloading mechanisms, etc.). These details are necessary to determine the additional rate of fuel consumption. The correctness of filling in these details the dispatcher certifies with a signature under the appropriate columns.

3. In the "Sequence of task execution" section, the dispatcher in column 27 writes down the total number of trips (cell "total", and in the line "TGD in quantity" - the total number of delivered shipping documents. For the total number of delivered and accepted shipping documents the driver signs in the line "Passed by the driver", and the dispatcher - in the line "Accepted by the dispatcher".

Filling out the waybill form N 4-p is characterized by the following features:

1. In the section "Assignment to the driver" in column 18 "At whose disposal ..." on the basis of the application or a single order of the customer, the dispatcher records the name and address of the customer, at whose disposal the car must arrive to complete the task, in columns 19 and 20 - the planned time of arrival and departure, in column 21 - the planned number of hours of work and in column 22 - the number of trips according to the plan.

2. A tear-off coupon of the customer, which is the basis for the presentation of an invoice for payment by the auto company transport services and attached to it, filled in by the customer. In it, the customer:

2.1. On the basis of the waybill presented by the driver, he fills in the appropriate lines with the number and date of issue of the waybill, the name of the motor company on whose rolling stock the goods are transported, the brands and state numbers of the arrived car and trailers.

2.2. In the line "Customer" writes the name of the organization, surname and initials of the official responsible for the use of the car.

2.3. In the lines "Arrival ..." and "Departure ..." indicates the time of arrival and departure of the car from the customer.

2.4. In the lines "Attached TGD" he enters the numbers of TGD, one copy of which is attached to the waybill, and indicates their total number.

2.5. In the line "Number of rides" enters the total number of rides performed.

2.6. In the line "Signature and stamp of the customer" he signs and puts a stamp, confirming the correctness of filling in the details of the corresponding lines of the waybill.
Responsibility for correct filling the waybill is carried by the heads of the organization, as well as persons responsible for the operation of trucks and participating in filling out the document.
Waybills are stored in the organization together with shipping documents, making it possible to check them simultaneously.

Enterprises that have trucks, when using it, are required to fill out a waybill of the vehicle. It must be with the driver during the trip together with others necessary documents. There are two forms of these documents that are used by auto carriers.

The legislation does not provide mandatory form waybill, so enterprises can independently develop it, observing the mandatory requirements for accounting documents and rules of the Ministry of Transport of the Russian Federation.

Rosstat approved two of its varieties - a typical intersectoral form 4 p, used for time-based payment for the operation of a machine, and used for piecework. Firms can use both of these forms in their activities.

When carrying out the delivery of goods, the first form of the waybill 4 p is used, which also includes two more tear-off coupons. They are the basis for billing contractors for payment for services.

The waybill of the car is issued by responsible officials in the company, recorded in the registration log. It must be marked by a mechanic, a doctor, a tanker, and in the course of the assignment, the driver himself, as well as representatives of the customer's side. When transporting goods to third parties, it may be attached to it.

Waybills are filled out for each day (shift), while the driver must first hand over this form for previous number. Upon returning, he passes the document to the dispatcher, who notes it in the registration log, calculates it and transfers it to the accounting department.

A sample of filling out a waybill for a truck

Filling in the main part

Let us consider in more detail how to correctly fill out the waybill for this vehicle, which is used when payment for work is made for the hours worked.

The document is affixed with the stamp of the company, its date and number, if necessary, a series. Data about the organization that owns the car (tenant) is entered - name, address, telephone number, registration code in statistics ().

Below is the make of the car, its garage ID, state number. Full name is also written here. employee and his personnel number, as well as the details of the driver's license, driver's class.

If the organization is engaged in regulated activities for the transportation of goods, then it must indicate the details of the license card on the car in the appropriate columns.

AT table "The work of the driver and the car" the dispatcher enters the expected time and date of departure and return, and the mechanic records the speedometer reading at the beginning and end of the day, the actual time the car left the garage and returned the car.

AT "Fuel flow" sign the dispatcher indicates the type of fuel to be filled, the coefficients used in the calculation ( winter time, trips in the city, etc.), the tanker enters data on the amount of fuel filled, when returning - how many liters were returned. Mechanic in this section reflects information about the measurements of the fuel in the tank, as well as the operation of specialized equipment.

AT table "Assignment to the driver" the responsible person indicates the name and address of the place of work of the car, time, number of trips, sets the required refueling volume, makes a note about the driver's license check and then signs the waybill.

Below, the inspector for the pre-trip medical examination puts his tolerance.

The mechanic, after checking the serviceability, transfers the car to the driver for use, this is reflected in the appropriate signatures, as well as upon return. If something happened during the task, for example, an accident, then special marks are filled in.

Filling out a voucher

voucher truck form 4-p has tear-off coupons intended for customers. The front side is filled in by the dispatcher, who enters data on the waybill, the actual completion of the task (hours, km, tons, etc.), and also calculates the amount of payment for delivery services. The second side is drawn up in the customer organization and reflects information about the car, data on its work, the contractor's organization, driver, attached documents, etc.

When calculating, the coupon is torn off and transferred together with documents for payment to the counterparty. For the executing enterprise, the reverse side of the voucher remains, on which the customer makes similar entries. It reflects the time of arrival and departure of the car, the attached documents and their number, and more. The customer confirms these data with the signature of the responsible person and his seal.

AT section "Taxing" the dispatcher calculates the fuel consumption taking into account the current standards, further putting down in the tables the operating time, mileage, transported tonnage, etc.

If necessary, the driver's salary is calculated.

During the execution of the task, downtime may occur, information about them is recorded in the corresponding section.

The dispatcher or accountant on the back of the waybill, as well as in the tear-off part, calculates the payment for delivery services.

The document is signed by the head structural unit or organizations.

Nuances

Firms in freight transportation for their own needs most often use the intersectoral form of the waybill 4 s.

The unified form of the waybill for a special vehicle was approved by the 78th resolution State Committee RF according to statistics in 1997. Its form 3 special refers to the primary accounting documentation and has been in force since December 1997.

The purpose of the form is the ability to account for the operation of a special vehicle and the correct calculation of wages for the driver. Form 3 special is designed for a task with one or two customers and is compiled for a day or a shift. The driver can get it from a certain official (for example, a dispatcher) after submitting a waybill for the last shift or for the day.

It should be noted that special vehicles include truck cranes, harvesters, aerial platforms, fire trucks, concrete mixer trucks, cars with compressor units and other means for performing certain works. Waybills for cars or trucks are compiled according to separate forms.

Tear-off travel vouchers or TTN?

In some cases, the 3-spec form is extended to reflect additional information, in particular, this is done in the waybill of the truck crane.

Form 3 special is drawn up in A4 format, it is not valid without a stamp, date of issue and seal of the organization that owns the car. Appropriate marks are entered into the form upon departure and upon arrival at the garage, in a separate section the progress of the task for the driver is displayed. Given the specifics of vehicles for this form, the type of work performed and their corresponding codes are entered in a separate column.

Tear-off coupons of the waybill are the basis for billing the customer. The series and numbers of the issued coupons fit into the main form, and behind the cut line, two forms are filled out for each customer with the following data:

• name of company;
• make and number of the special vehicle;
• name of the customer;
• time of arrival and departure;
• relevant speedometer readings;
• signature and transcript of the customer's signature.

On the form of the waybill, the date of issue, the stamp and seal of the organization that owns the car must be affixed.

Making a waybill

The waybill is the main document for writing off fuel and lubricants. Without it, inspectors will not believe that travel expenses are economically justified. Consider what difficulties may arise when filling out this document.

Although the Ministry of Finance of Russia issued Letters, according to which organizations (except for motor vehicles) have the right to develop their own forms of waybills, budget institutions in order to avoid problems, it is better to use unified ones (they are approved by the Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport", hereinafter - Resolution N 78). This is the requirement of paragraph 59 of the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n. Industry-specific standards also correspond to it (for example, Sectoral features of budgetary accounting in the health care system in Russian Federation approved by the Ministry of Health and Social Development of Russia, and Practical recommendations about the organization accounting on the formation of organizations subordinate federal agency forestry, extinguishing costs forest fires necessary to justify the receipt of federal budget subventions provided for financing measures to extinguish forest fires, approved by the Federal Forestry Service on January 1, 2005).

Registration of waybills

Instruction N 25n provides sheets of the following forms.

Waybill of the construction machine (f. N ESM-2, N 0340002). Issued in one copy and issued for a shift, day or decade. The results of work and downtime of the construction machine are reflected on the reverse side of the waybill and are confirmed daily by the signature and stamp of the customer. The issued waybill is signed by the driver, foreman, head of the mechanization department section, official responsible for rationing and calculations, and transferred to the accounting department.

Waybill of a car (f.

Waybill of a special vehicle. Form 3 special

No. 3, No. 0345001). Issued in one copy only for one day or shift. An exception is a business trip, when the driver performs the task for more than one day (shift). The document must contain serial number, date of issue, stamp and seal of the institution, in operational management which the vehicle is located. However, in the Letters of the Ministry of Finance of Russia dated February 3, 2006 N 03-03-04 / 2/23, dated February 20, 2006 N 03-03-04 / 1/129, dated March 16, 2006 N 03-03- 04/2/77, dated April 7, 2006 N 03-03-04 / 1/327, it is said that if the monthly, quarterly or weekly preparation of the waybill allows you to organize the accounting of hours worked, fuel consumption, then the waybill compiled with such periodically, with cashier's receipts attached to it, reflecting the purchase of fuel and lubricants, can confirm expenses.

Attention! The route of the car associated with the performance of transportation or official assignments is recorded for all points of travel indicating the addresses and names of organizations (Letter of the Ministry of Finance of Russia dated February 20, 2006 N 03-03-04 / 1/129). When specifying the route, the wording "travel around the city", "performance of an official assignment" is not allowed. The lack of information about the route does not allow us to judge whether the car was used for official purposes. Such information is mandatory because it reflects the content of the business transaction.

Waybill of a special vehicle (form N 3 special, N 0345002). The form is designed to complete the task for two customers and is valid only for one day (shift). Issued in one copy by the dispatcher or a person authorized to do so, and issued to the driver against receipt, subject to the delivery of the previous waybill. The sheet must contain the date of issue, the stamp and seal of the organization that owns the car.

The section "Results of the work of the car" is filled in by the persons responsible for this work.

The "Special notes" section contains information about changing the task specified in the "Assignment to the driver" section, information about accompanying persons, etc.

The tear-off coupons of the waybill are filled in by the organization that owns the special vehicle and serve as the basis for presenting an invoice to the customer.

Truck waybill (f. N 0345004 (f. N 4-s) and f. N 0345005 (f. N 4-p)). Form N 4-c (piecework) is used when transporting goods, subject to payment for the work of the car at piecework rates. Form N 4-p (time-based) is applied subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Vouchers of the waybill are filled in by the customer and serve as the basis for the organization - the owner of the vehicle to present an invoice to the customer.

An appropriate tear-off coupon is attached to the invoice.

The waybill remains in the organization - the owner of the vehicle, it repeats identical records about the time of the car at the customer, which serve as the basis for accounting for the work of the car during the working day.

In the case when inventory items will be transported with time-based payment for the operation of the car, the numbers of the shipping documents are entered into the waybill and one copy of these shipping documents is attached, as a result of which the number of tons of cargo transported and other indicators reflecting the operation of the car are indicated and driver.

Filling in the waybill before issuing it to the driver is carried out by the dispatcher of the organization or a person authorized to do so. The rest of the data is filled in by employees of the organization - the owner of the vehicle and customers.

Waybills according to forms N N 4-c and 4-p are issued to the driver against receipt by an authorized person for only one working day (shift), provided that the driver has handed over the waybill of the previous day of work.

The issued waybill must necessarily have the date of issue, the stamp and seal of the organization that owns the car.

The heads of the organization, as well as persons responsible for the operation of trucks and participating in filling out the document, are responsible for the correct completion of the waybill.

Waybills are stored in the organization together with shipping documents, making it possible to check them simultaneously.

Waybill of a non-public bus (form N 6 special, N 0345007). It is also only valid for one day or one shift. The document must contain the date of issue, the stamp and seal of the organization that owns the bus. The waybill is issued only for the fulfillment of the order of one organization.

The section "The result of the bus" is filled in when processing waybills by persons responsible for this work.

Employee's personal car

A waybill must also be drawn up if the employee uses his own car for business purposes (Letters of the Ministry of Finance of Russia dated April 13, 2007 N 14-05-07 / 6, Federal Tax Service for Moscow dated January 21, 2008 N 28- 11/4115). An employee will not be compensated without him.

Note that in addition to the waybill, the basis for compensation payments are:

• order of the head of the institution;
• documents confirming that the employee has a personal car;
• also, the employee must submit to the accounting department a copy of the technical passport of the car, duly certified. When driving by proxy, a copy of the power of attorney is submitted (Letter of the Federal Tax Service for Moscow dated January 18, 2008 N 21-18 / 44-1).

In addition, the payment of compensation should be provided for by the labor (collective) agreement and the local regulatory act (order) of the organization.

It must be said that monetary compensation for the use of personal transport paid to an employee within the limits approved by Decree of the Government of the Russian Federation of February 8, 2002 N 92 is not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation).

A.Yu.Bunina

Making a customer ticket

Customer ticket standard form N1-T3 is binding document for settlements of the carrier with the customer of road transportation.

The customer's coupon is issued by the carrier in two carbon copies.

The form of the customer's coupon to the waybill in the Republic of Kazakhstan

It indicates the date of issue and the number of the waybill to which this coupon is attached, as well as the name of the carrier, the make and state number of the car, the make and state number of the trailer, the name of the customer, the surname, initials and position of the person responsible for using the car.

The customer of the vehicle shall have the time of arrival of the vehicle at the disposal of the customer, the speedometer reading at the time of arrival, and upon completion of the work - the time of departure, the speedometer reading upon departure, the number of trips made, the number of attached TTN and their numbers. The customer's coupon is certified by the signature of the responsible person and the customer's stamp.

The first copy of the customer's coupon remains with the customer and serves as the basis for settlements with the carrier. The second copy, together with the TTN and the waybill, the driver passes to the responsible person of the carrier, who calculates the payment and fills in the columns "Payment time" (number of hours and minutes worked, taking into account zero mileage payable, tariff per unit of work, amount of payment), "Mileage total" (total mileage, taking into account zero, rate per unit of work, amount payable), "Walks, dispatches" (number of completed walks, rate per unit of work, amount payable), "Total payable" ( total cost executed works).

So, after the transport process is completed and at all its stages all participants have made the appropriate entries in the primary transport documentation, each of them has copies of the TTN belonging to him (if necessary, the customer's coupon), on the basis of which the valuables are written off and credited, as well as accounting for transport work performed, writing off fuel and lubricants and calculating salaries for drivers.

We remind you that the carrier, the consignor and the consignee are responsible for the completeness of filling out the bill of lading and for all the consequences of the unreliability, inaccuracy of the information indicated by the responsible persons in the primary transport documentation intended for registration of the carriage of goods by car and making payments for transport work.

The persons responsible for the execution of the primary transport documentation are personally responsible for the accuracy of the data specified in these documents, and the losses incurred are compensated by them in the manner prescribed by applicable law.

Travel log book, download the completed form Download Terms of storage and liability The current legislation does not establish an exact framework for storage for this case. Keep the filed and numbered document in the organization for at least 5 years, as it contains information about the primary source (waybills). Determine by a separate order the person responsible for the maintenance and storage of ZhU. Under the signature, familiarize him with the procedure for maintaining the document. If the organization does not keep a register of the issuance of waybills, the sample is not approved, then the tax authorities can be fined under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. That is, upon request tax office the institution should set time provide the required documentation.

Waybill numbering

Attention

However, the institution has the right to maintain the LC according to this optional form No. 8, or it is necessary to approve its own version in the accounting policy, which takes into account the specifics of the organization's activities. In order No. 52n on the approval of the forms of primary documents and accounting registers used by public sector organizations, the form of the document is not indicated.

Fulfilling the requirements of Law No. 402-FZ on the forms of accounting for business transactions and the conditions of Order No. 152 of the Ministry of Transport, determine the form and procedure for filling in the accounting policy. Journal of issuance of waybills, sample We offer an option that can be developed and approved by the organization.
Download Waybill register, form 8, download Download Accounting procedure The waybill form, like the JU, can be developed and approved independently or applied approved by Decree No. 78.

Sign in

This can be done by order or prescribe this nuance in employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third-party organization that provides such services under a contract. Instead of a conclusion, we have tried to collect for you the most up-to-date information on the stated topic, which will be useful to beginners and professionals.

The procedure and rules for filling out waybills

If they are observed and the papers are filled out in a timely manner, the entrepreneur will not have problems either with the inspection structures or with the tax authorities, which can provide exemption from personal income tax charges. Especially many questions from novice businessmen are caused by the rules for filling out waybills (PL) and changes to them.

Today we will tell you how to fill out these important documents correctly, and also present to your attention samples of the most common forms designed to release the vehicle on a flight. A few words about the submarine The rules for filling out waybills must be observed by any enterprises using vehicles in their main or secondary activities.

Filling out the travel log

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Compilation most important documents on request Numbering of waybills (legal acts, forms, articles, expert advice and much more). Regulations: Numbering of waybills Order of the Ministry of Transport of Russia dated September 18, 2008 N 152 (ed.
dated 11/07/2017) "On the approval of the mandatory details and the procedure for filling out waybills" (Registered with the Ministry of Justice of Russia on 08.10.2008 N 12414) 12. The name of the waybill indicates the type of vehicle for which the waybill is issued tram leaf, etc.). The number of the waybill is indicated in the heading in chronological order in accordance with the numbering system adopted by the owner of the vehicle.

How are waybills numbered?

Anna O Bielarus, Grodno #5 May 29, 2013, 10:17 Please tell me, is it necessary to number the travel cards or can I write a b / n ??? I want to draw the moderator's attention to this message because: A notification is being sent… Anna O Bielarus, Grodno #6 29 May 2013, 15:10 I want to draw the moderator's attention to this message because: A notification is being sent…

Anna O Bielarus, Grodno #7 May 30, 2013, 9:17 am I want to draw the moderator's attention to this message, because: A notification is being sent... Marie I put, for example, today: 300/05 dated 05/30/2013, then the track for the next car 301 /05,tomorrow 310/05 I want to draw the moderator's attention to this message because: A notification is being sent...

How to correctly number waybills

Their movement must be clearly tracked in the journal, which is usually maintained by the person responsible for the release of the car. This document consists of text and tabular parts.

The rules for filling out the waybill journal are quite clear, but they should not be neglected. This can cost both the negligent employee and the enterprise dearly. On the title page the full name of the enterprise and the OKPO code are always filled in, and the time period when the journal will be used is also indicated. The tabular part contains the following cells:

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

Do not forget that the journal must have continuous numbering and take into account absolutely all issued waybills for the period indicated in the title.

How are waybills numbered correctly?

Articles, comments, answers to questions: Numbering of waybills "Construction" (Semenikhin V.V.) ("GrossMedia", "ROSBUKH", 2016) The unified form N ESM-2 already contains the name of the document - "Waybill of a construction machine", so you don't have to write it manually. But the document number must be indicated in accordance with the numbering system adopted by the owner of construction machines.

The numbering of waybills is carried out in chronological order and, as a rule, starts anew at the beginning of each year. "Transportation and motor transport" (3rd edition, revised and supplemented) (Semenikhin V.V.) ("GrossMedia", "ROSBUKh", 2016) The name of the waybill "Waybill of a special vehicle" is already contained in the unified form N 3 special . Here is the document number. The number is indicated in the heading of the waybill.

In July 2018, the driver was issued 3 vouchers. Step 1. Filling out title page, OKPO code and name of the organization, indicate the period for which we fill out the ZhU. Step 2. Fill in the tabular part. We write down the number of the ticket and the date of issue. We indicate the full name. (in full) the driver and his personnel number.

We put the garage number of the car. In the note, indicate the destination and other information. Step 3. We ask you to sign the LC of the driver, dispatcher and accountant.

Similarly, we reflect the rest of the vouchers. After filling out the magazine for a month (or another period established by the organization), it must be numbered and stitched, stamped, indicate the number of sheets on the back of the magazine, the date of firmware firmware and be assured by the manager.

Therefore, do not forget to enter the data on the back of the sheet after the driver returns from the flight. In large organizations, specially trained people are involved in filling out such documents, they also release drivers and vehicles on the route.

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In smaller organizations, where it is not entirely cost-effective to maintain such specialists, this obligation is assigned to any person. For example, for an accountant or a head of a company. The employee involved in the PL must be familiar with all the rules and innovations being introduced.

In the next section of the article, we will tell you about the intricacies in the rules for filling out a waybill for a car. Separately, we will analyze the submarines intended for buses and trucks.

Filling example This is one of the most simple options, which does not contain any complexities. However, for a beginner, the rules for filling out a waybill for a car may seem unnecessarily confusing.

A sample of filling out the form of the waybill 2013 - 2014

Coupon of the customer to the waybill

Approved by the Decree of the Ministry of Finance of November 26, 2010 N 138

————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————– for the carrier ¦ to the waybill N ________ for the customer ¦ ¦ from "__" _____________ 20__ ¦ from "__" _____________ 20__ ¦ ¦ Carrier ______________________________________ ¦ Carrier _____________________________________ ¦ ¦ (name) ¦ (name) ¦ ¦ Car ______________________________________ ¦ Car _____________________________________ ¦ ¦ (make, registration plate) ¦ (make, registration plate) ¦ ¦ ¦ ¦ ¦ ————————————————- ¦ ——————————— —————— ¦ ¦ ¦ ¦at arrival ¦ ¦ ¦ ¦ ¦at arrival ¦ ¦ ¦ ¦ ¦ Time, h, min +—————-+———+ ¦ ¦ Time, h, min +— ————+———+ ¦ ¦ ¦ ¦on departure ¦ ¦ ¦ ¦ ¦on departure ¦ ¦ ¦ ¦ +———————+—————-+———+ ¦ +—— —————+—————+———+ ¦ ¦ ¦Speedometer reading¦at arrival ¦ ¦ ¦ ¦Speedometer reading¦at arrival ¦ ¦ ¦ ¦ ¦ +—————-+———+ ¦ ¦ +—————+———+ ¦ ¦ ¦ ¦ upon departure ¦ ¦ ¦ ¦ ¦ upon departure ¦ ¦ ¦ ¦ +———————+—————-+———+ +———— ———+—————+———+ ¦ ¦ ¦ Number of rides ¦ ¦ ¦ ¦ ¦ Number of rides ¦ ¦ ¦ ¦ ¦ +———————+—————-+——— + ¦ +———————+—————+———+ ¦ ¦ ¦Number of TTN<*>¦ ¦ ¦ ¦ ¦Number of TTN ¦ ¦ ¦ ¦ ¦ +———————+—————-+———+ ¦ +———————+—————+—— —+ ¦ ¦ ¦ Numbers of attached TTNs ¦ ¦ ¦ Numbers of attached TTNs ¦ ¦ ¦ +————————————————+ ¦ +——————————————— ——-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———————+—————-+———+ ¦ +———————+——— ——+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———————+—————-+———- ¦ ———————+—— ———+———- ¦ ¦ ¦ ¦ ¦ Customer _______________________________________ ¦ Customer _____________________________________ ¦ ¦ (name) ¦ (name) ¦ ¦ ________________________________________________ ¦ ______________________________________________ ¦ ¦ (position, surname, initials, signature, ¦ (position, surname, initials , signature, ¦ ¦ stamp (seal) ¦ stamp (seal) ¦ ¦ ¦ ¦ ¦ Calculation of the cost of services (filled in by the carrier) ¦ Calculation of the cost of services (filled in by the carrier) ¦ ¦ __________________________________________________¦ __________________________________________________¦ ¦ __________________________________________________¦ ___________________________________________ ______¦ ¦ __________________________________________________¦ _________________________________________________¦ ¦ Signature (stamp) ________________ ¦ Signature (stamp) _____________________ ¦ ¦ ¦ ¦ —————————————————-+————————— ————————— ————————————<*>Bill of lading.

Confirmation of the write-off of fuel and lubricants at cost in production purposes is a waybill. The waybill must indicate the speedometer readings and fuel consumption indicators, as well as the route, confirming the production nature of transportation costs.

Waybills are primary documents, the unified forms of which are approved by the Decree of the State Statistics Committee of November 28, 1997 N 78. Depending on the type of vehicles, they are used different kinds waybills: for passenger cars, for special vehicles, for passenger taxis, for trucks, for buses, for non-public buses. To control the movement of documents issued to drivers and the delivery of processed waybills to the accounting department, a specialized accounting journal in the form of N 8 is used.
The procedure for issuing waybills is established by the Instruction on the procedure for paying for the carriage of goods by road, approved by the Ministry of Finance and Minavtotrans dated November 30, 1983 N 156/30/354/7/10/998 /.
However, the Ministry of Finance of Russia in the Letter of September 20, 2005 N 03-03-04 / 1/214 explained that the forms approved by the Decree of the State Statistics Committee N 78 are mandatory only for motor transport organizations.
Thus, other organizations can develop their own waybill form, which should reflect all the details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", namely:
- Title of the document;
- the date of the document;
- the name of the organization on behalf of which the document is drawn up;
- the content of the business transaction;
— business transaction meters in kind and monetary terms;
- the names of the positions of persons responsible for the business transaction and the correctness of its execution;
- personal signatures of the indicated persons.
The waybill form developed by the organization must be approved by the order on the accounting policy of the organization and attached to this order.
All waybills are issued in one copy and kept for five years.
The waybill is issued to the driver by the dispatcher or another employee authorized to release him on the flight. In small organizations, this can be done by the driver himself or by another employee who is appointed by order of the head of the organization.
The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car.
The waybill is valid for one day or shift only. For a longer period, it is issued only in case of a business trip, when the driver completes the task for more than one day.
In this case, one must proceed from the following: if the task is given to the driver for a week (month), then the waybill can be drawn up once a week (month). If the task is given every day, then the waybill must be drawn up every day.
In this case, the organization could secure its position before the tax authorities by reflecting this point in the accounting policy. It is necessary to indicate with what maximum frequency (for example, at least once a week or a month) waybills will be issued to specific employees, indicating the reasons for the organization's decision.
The route of movement is recorded for all points of the car in the waybill itself.
Responsibility for correct design the waybill is carried by the heads of the organization and persons responsible for the operation of vehicles and participating in filling out the document. The employees who filled out and signed the documents are responsible for the accuracy of the data contained in them.
If the waybill is filled out with violations, this gives the inspecting authorities a reason to exclude the cost of fuel and lubricants from the expenses.
In addition to the mandatory details, which, on the basis of the Federal Law of November 21, 1996 N 129-FZ, must contain primary documents, the waybill must contain the following mandatory details:
- name and number of the waybill;
- information about the validity of the waybill;
- information about the owner (owner) of the vehicle;
- information about the vehicle;
- information about the driver.
Information on the validity period of the waybill includes the date (day, month, year) during which the waybill can be used, and if the waybill is issued for more than one day, the date (day, month, year) of the start and the end of the period during which the waybill can be used.
Information about the owner (owner) of the vehicle includes:
- for a legal entity - name, legal form, location, telephone number;
- for individual entrepreneur- surname, name, patronymic, mailing address, phone number.
Vehicle details include:
- type of vehicle (car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;
- state registration plate of a passenger car, truck, cargo trailer, cargo semi-trailer, bus, trolleybus;
- odometer readings (full km of run) when the vehicle leaves the garage (depot) and enters the garage (depot);
- the date (day, month, year) and time (hours, minutes) of the vehicle's departure from the place of permanent parking of the vehicle and its arrival at the specified parking lot.
Driver details include:
- 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.
It is allowed to place additional details on the waybill, taking into account the peculiarities of carrying out activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.
Depending on the type of vehicle, the following types of waybills are distinguished:
- a waybill for a car - a typical interbranch form N 3;
- a waybill for a special vehicle - a typical intersectoral form N 3 special;
- a waybill for a passenger taxi - a typical intersectoral form N 4;
- truck waybill - standard interbranch forms N N 4-C and 4-P;
- bus waybill - standard intersectoral form N 6;
- a waybill for a non-public bus - a typical intersectoral form N 6 special;
The waybill of a passenger car in the form N 3 is applied legal entities all forms of ownership, carrying out activities for the operation of vehicles.
On the basis of this form, the work of passenger vehicles is taken into account and the wages of the driver are calculated.
Filling in the section "Movement of fuel" is carried out in in full based on actual costs and indicators of devices. Accordingly, the cost of fuel and lubricants is written off on cash receipts, coupons or other documents on the basis of waybills confirming the validity of the mileage.
The remaining fuel in the tank is recorded in the sheet at the beginning and end of the shift. The calculation of consumption is indicated according to the standards approved by the organization for this machine. At the same time, the fuel consumption rate is approved by order for both summer and winter periods. In comparison with this norm, the actual consumption, savings or overspending in relation to the norm are indicated.
To determine the standard fuel consumption per shift, it is necessary to multiply the car's mileage per working day in kilometers by the rate of gasoline consumption in liters per 100 kilometers, and divide the result by 100.
To determine the actual fuel consumption for the current day, add the amount of fuel filled into the car tank during the shift to its balance in the car tank at the beginning of the shift, and subtract the remaining gasoline in the car tank at the end of the shift from this amount.
The reverse side of the sheet indicates the destination, the time of departure and return of the car, as well as the number of kilometers traveled. These indicators are necessary to include the cost of fuel used in the costs and confirm the purpose of using the machine.
The lower part of the reverse side of the waybill is important for the payroll of drivers.
The speedometer reading at the beginning of the working day must match the speedometer reading at the end of the vehicle's previous working day. And the difference between the speedometer readings for the current day of work should correspond to total kilometers traveled per day, indicated on the reverse side.
The second most popular are waybills of trucks (forms N N 4-C and 4-P). Based on the data of the waybill and the corresponding consignment notes, indicators are determined for accounting for the work of the rolling stock and the driver, as well as for calculating the salary of the driver and making payments for the carriage of goods, i.e. billing clients.
Form N 4-C (piecework) is used when transporting goods, subject to payment for the work of the car at piecework rates. Form N 4-P (time-based) is applied subject to payment for the work of the car at a time-based rate.

Documentation of the work of the car

Form N 4-P is designed for the simultaneous transportation of goods to two customers within one working day of the driver.
Vouchers of the waybill are filled in by the customer and serve as the basis for the organization - the owner of the vehicle to present an invoice to the customer. An appropriate tear-off coupon is attached to the invoice.
The waybill remains in the organization - the owner of the vehicle, it repeats identical records about the time of the car at the customer and serve as the basis for accounting for the work of the car during the working day.
In the case when inventory items are transported with a time-based payment for the operation of a car, the TTN numbers, one copy of which is attached, are entered into the "voucher". Based on the waybill in the form of N 1-T, the waybill indicates the number of tons of cargo transported and other indicators that reflect the operation of the car and the driver.
Waybills in forms N N 4-C and 4-P are issued to the driver against receipt by an authorized person for only one working day (shift), provided that the driver has handed over the waybill of the previous day of work.
In sec. I "Assignment to the driver" indicates the routes of movement, the name of the cargo and (or) the purpose of the trip. If there are many routes and all of them do not fit on one waybill, then you can issue a separate route sheet indicating the dates and all travel routes, which is attached to the waybill. At the same time, in the "Assignment to the driver" section of the waybill, a reference is made to the number of this route sheet.
In sec. II "The work of the driver and the car" the dispatcher (mechanic or other designated person) records the speedometer readings. At the end of the period for which the waybill is issued, the driver hands it over to the dispatcher. The dispatcher certifies the correctness of the readings taken by his signature on the waybill. Then the accountant takes the waybill from the dispatcher.
According to the speedometer, the accountant determines the mileage of the car. According to the approved fuel consumption standards and vehicle mileage, fuel consumption is determined.
Please note that it is not allowed to have unified forms incomplete details. In accordance with federal law"On Accounting" and the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, responsibility for the accuracy of the data contained in the documents, the correctness of their execution, as well as for the timely and proper preparation primary accounting documents are borne by the persons who created and signed these documents.

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