Order on the transition to electronic waybills. For whom is it required? Waybill forms

This is the primary document. It is used to record the operation of passenger vehicles and is the basis for calculating the driver’s salary. Issued by the enterprise dispatcher in one copy. Most often - for one day or shift.

Front side

Reverse side

The maximum period for which it can be filled out is one month (see clause 10 of the Order of the Ministry of Transport “On approval of mandatory details and the procedure for filling out waybills” dated September 18, 2008 No. 152). In this case, the form is filled out in the same way as usual. The only difference is that a sample waybill for a passenger car for a month will contain data on the date the car left for the task and the date of its return.

For whom is it required?

It is necessary to fill out a waybill if:

according to paragraph 2 of Art. 6 of the Charter of Road Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ, transportation of people, luggage and various cargoes using urban transport without this document is prohibited. This rule applies to all transport companies engaged in passenger and cargo transportation;
the company does not provide such services, but uses passenger vehicles in its work; with the help of sheets, the accountant will be able to confirm and write off expenses for fuel and lubricants;
The driver works on his own car and is compensated for fuel costs.

What form should I use?

As a form, you can use Form 3, approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. It is not mandatory for use. An enterprise can develop its own form and use it in its work.

The waybill for a passenger car (form 3) contains a list of mandatory document details specified in the order of the Ministry of Transport dated September 18, 2008 No. 152. On February 26, 2017, its new edition was adopted (order of the Ministry of Transport of the Russian Federation dated January 18, 2017 No. 17), but the list has not changed and includes the following information.

time of issue and document number;
transportation features;
driver data;
vehicle information.

Therefore, the new form of passenger car waybill for 2019 must be filled out according to the following rules:

there is no need to put the stamp and seal of the owner of the vehicle at the top of the document;
It is mandatory to indicate the date and time of the car’s technical inspection by a mechanic before leaving for the trip. Also, the specialist who inspected the car must indicate his position, full name and personal signature;
The document must contain a doctor's note about the driver.

Responsibility for the absence of a document

The absence of this document may result in administrative liability for:

for the driver the fine will be 500 rubles (Part 2 of Article 12.3 of the Code of Administrative Offenses of the Russian Federation);
the fine for a legal entity will be 100 thousand rubles (part 1 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).

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

So, why do we need waybills?

To calculate and pay wages to drivers of official vehicles, as well as to calculate allowances for traveling work;
With the help of waybills, an enterprise has the opportunity to write off the costs of fuel and parts that were consumed by the company’s machines or leased vehicles;
To write off costs for parking and fuel and lubricants for official and rented vehicles that an employee of the enterprise used for a business trip;
To compensate for the operation of a personal vehicle, if a company employee is forced to make work trips in his own car;
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.

The procedure for filling out a waybill in 2017 which the enterprise uses may be:

Based on the use of a unified form according to which the document is filled out;
Rely on those formats of travel documents that are accepted and developed by the company itself.

Why is it necessary to approve the form of the waybill?

In fact, some documentation formats adopted by a company may not be acceptable for use for a number of different reasons. This obliges entrepreneurs approve the waybill before demanding write-off on its basis. Federal Law 402 clearly states that the format of primary documentation must be determined by the manager of the enterprise after it is proposed by the person responsible for maintaining the company’s accounting. This means that the head of the company can approve the waybill, which was developed at the enterprise, or determine the need to draw up paper based on a unified form.

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

Order on approval of waybill is compiled using a special form of the enterprise, the form of which is regulated for this documentation at the legislative level. The following are required to be indicated in the order:

The name of the business that will use the form;
The date the document was generated and the license plate assigned to it;
The name of the document itself;
Description of the situation that became the reason for drawing up the paper;
The date on which the order comes into force;
List of employees who are subject to the order;
Chief's painting;
Signs of all employees who have read the document.

Sample order for approval of waybill in 2017

Let's say an individual enterprise "IP Morozov" this year decided to use a new form for travel documents. The purpose column of this form must contain all information about the basic details, namely:

Information about the number of the order document, as well as the date when it was drawn up. For individual entrepreneur Morozov, this will be order No. 41, which was drawn up on 02/17/17.
The name of the document itself: on approval of the format of travel documents;
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 on fuel and spare parts consumption. This document must be conveyed to the employees of the enterprise who will encounter it during the work process.”
Entry into force of the document. For example, 02/27/17
List of those employees who are responsible for the document. For example: Chief accountant Volokov P.N.
A list of all employees who must read the paper, for example, drivers who transport goods around the city;
Paintings of the head of the enterprise and subordinates who studied the order.

Below is an example of an order approving a waybill in 2017:

Carolina Emelyanova

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

Date and time of pre-trip control

In order to fill out waybills from December 15, 2017, the date and time of pre-trip control of the technical condition of transport is a mandatory requisite of the waybill. It is established that the date includes the day, month and year, and the time includes hours and minutes.

From December 15, 2017, information about the vehicle must include the date (day, month, year) and time (hours, minutes) of pre-trip inspection of the technical condition of the vehicle (if its mandatory conduct is provided for by law).

Changes to transportation safety rules

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

New travel forms 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:

The name is a waybill.
Number.
Validity.
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.
Machine type and model.
State registration plate of the car.
Odometer readings when leaving the garage and when entering the garage.
Date and time of leaving the garage and entering the garage.
Signature and full name of the employee who puts the odometer readings, date and time on the sheet.
Driver's full name.
Date and time of pre-trip and post-trip medical examination of the driver.
Stamp, signature and full name of the medical worker who conducts the medical examination.
A note on the pre-trip inspection of the technical condition of the vehicle with date and time.
Signature and full name of the inspector of the technical condition of the machine.

Changes since December 24, 2017

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

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

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

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

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

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

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

In particular, it has been established that pre-trip control is carried out before the vehicle leaves its permanent parking place. If no faults are identified, then the controller puts a mark on the waybill “passed the pre-trip inspection of the technical condition” and certifies it with his signature indicating the surname, initials, date and time of the pre-trip inspection. Operation of a vehicle without a mark indicating that it has passed pre-trip control and the inspector’s signature is not allowed (clauses 3, 8, 10 of the Procedure).

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 journal to reflect the characteristics of specific types of transportation.

Logbook for recording the results of pre-trip control

The logbook for recording the results of pre-trip control must contain the following details:
1) name of the make and model of the vehicle;
2) 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 inspector who carried out the pre-trip control;
5) date, time of pre-trip control;
6) odometer readings (full kilometers) during pre-trip control;
7) mark on passing pre-trip control;
8) signature of the driver of the vehicle;
9) signature of the controller who carried out the pre-trip control.

What has changed in filling out travel forms since February 26, 2017? Is it necessary to issue travel documents using the new form in March? Is it true that every waybill now requires a mechanic's signature indicating that a pre-trip inspection of a car or truck has been performed? In this article you will find answers to these and other questions, and you will also be able to download new forms of travel forms.

Waybill forms

In 2017, an organization or individual entrepreneur can form and use:

or unified forms of waybills (approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
independently developed forms of waybills.

If unified sample waybills suddenly do not suit a company or individual entrepreneur (for example, if they contain “extra” details or if there are no necessary ones), then you can independently develop forms of waybills. But in this case, you need to keep in mind that the independently developed form must contain all the mandatory details provided for in Section II of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.

Waybills are needed to confirm the production nature of trips and write off fuel, spare parts and compensation for the use of personal transport in tax accounting.

New mandatory details from February 26

From February 26, the Ministry of Transport expanded the list of mandatory details of the waybill (Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). From this date on, it is mandatory to put a note on the check of the technical condition of the car before the trip on the waybill. The mechanic must indicate the date and time of the vehicle inspection, signature, last name and initials. Previously, such marks could also be placed, but it was not at all necessary. Thus, from February 26, 2017, the mandatory details of travel sheets that are developed independently include:

Title - waybill;
Number;
Validity;
Information about the owner of the car;
Machine type and model;
State registration plate of the car;
Odometer readings when leaving the garage and when entering the garage;
Date and time of leaving the garage and entering the garage;
Signature and full name an employee who enters the odometer readings, date and time on the sheet;
FULL NAME. driver;
Date and time of pre-trip and post-trip medical examination of the driver;
Stamp, signature and full name. a medical professional who conducts a medical examination;
A note on the pre-trip inspection of the technical condition of the vehicle with date and time;
Signature and full name controller of the technical condition of the machine.

Cancel printing

From February 26, 2017, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). However, the stamp can be affixed after the specified date - there will be no error.

Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.

New form for 2017

Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2017, the sheet does not contain all the required details, then inspectors may regard such a primary document as “incomplete.” And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared a new travel form for you, which contains all the details required from February 26th. It looks like this:

You can also do it for passenger cars. Similarly, you can correct the waybill form for trucks so that you can make notes on the pre-trip technical inspection.

Keep in mind that if you approve a new waybill form for 2017, this circumstance will need to be recorded in the organization’s accounting policies (clause 4 of PBU 1/2008).

In many organizations, the director and driver and mechanic are one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.