The waybill is an accounting document for official vehicles. 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 State Traffic Safety Inspectorate, and the labor inspectorate. Where can I get the correct forms, how to fill out correctly and avoid possible sanctions for mistakes, taking into account the latest changes in legislation ?.

The so-called "vouchers" are accounting primary documents that must be kept by all organizations and individual entrepreneurs operating 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.

Depending on the type of vehicles and their area of ​​application, you need to use different types of waybills. Separate forms have been developed for owners and tenants:

• passenger cars;
• trucks;
• special transport;
• passenger taxi;
• freight tax;
• public and non-public buses.

The forms necessary for entrepreneurs were approved twenty years ago by the Resolution of the State Statistics Committee of November 28, 1997 No. 78. They are still relevant today, although over the years, various changes have been made to the forms many times. In accordance with the Order of the Ministry of Transport dated 07.11.2017 No. 476, from 15.12.2017 additional information about the owner of the vehicle must be indicated in the waybill. Individual entrepreneurs were obliged to indicate their OGRIP, and organizations - OGRN.

Uniform forms are not suitable for all organizations, and they are not required for all. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, in which all the required details and necessary indicators must be taken into account. The use of its own modified form must be indicated in the accounting policy of the organization, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of the Federal Law of 06.12.2011 No. 402-FZ on accounting are also applied to the primary documents of strict reporting.

New form of waybill from 2019

The waybill of the vehicle is necessary when leaving any vehicle for work purposes, regardless of whether it is the organization's own car or rented. Strict requirements for filling out this primary document are established only for trucking companies, however, for all the rest it is a strict reporting document, therefore, it must contain mandatory details.

In 2018, there was more such information - officials added the obligation to indicate in the waybill information about the driver's pre-trip inspection of the technical condition of the car. In addition, the obligatory round stamp on the issued letterhead was canceled.

Waybills: rules for filling out in 2019

The procedure for issuing travel tickets is established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, which is valid as amended on December 21, 2018, which entered into force on March 1, 2019. They take into account the waybills in a special journal. We will figure out in more detail what changes occurred in the waybills in 2019 and how to draw up this document so that there are no questions from the inspectors from the tax authorities and the traffic police, who most often look at this document.

Dispatchers are engaged in filling out this form in road transport organizations, and in other companies it may simply be an employee authorized to release cars on a flight. Such responsibilities should be delegated by order of the head of the organization, since it is the one who fills out the document that is responsible for mistakes made in it. Sometimes the paperwork is handled by the drivers themselves. However, as a general rule, drivers should fill out only their part of the document - record data on the mileage of the car in accordance with the indicators of the instruments in the car.

You can write a ticket for one flight, one working day or shift. In addition, the unified form provides for the possibility of extending the validity of this document, since various situations can occur with the car on the trip, 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 filling out. We have collected them in a table so that each organization can navigate and choose the one that is needed.

Unified waybill form	Who fills in and how

In order to use cars owned or at the disposal of a company, its driver must have a waybill of the car with him during the trip. It is not only included in the mandatory forms, which are requested by road inspectors when checking, but is the primary form for accounting for the operation of the car and the basis for calculating the driver's salary and writing off the fuel.

The waybill of a car is filled in by a dispatcher or, in his absence, by an accountant. This document must be drawn up on a daily basis, especially in trucking companies. If the working day in the company consists of several shifts, then it is advisable to fill in the waybills for each driver (shift).

In small enterprises, in which the company has only official transport (for example, the manager's car), it is allowed to extract this form for several days. Also, one document can be issued for a long period if the car is used for a business trip.

Currently, the form of the waybill can be developed by the enterprise independently, taking into account the peculiarities of its activities. However, it must contain the mandatory details provided for accounting forms. Basically, the standard intersectoral form No. 3, approved by the State Statistics Committee, is used.

The written out document is entered into the register of waybills, according to which the next number is assigned to it. After that, it is handed over to the driver.

When leaving the garage, a mechanic must sign in the waybill, who checks the serviceability of the car, the speedometer readings and the remaining fuel in the tank.

Carrying out official duties, the driver on the second side of the waybill reflects the places he visits, recording information about the time and kilometers traveled.

Upon arrival at the garage, a technician inspects the car, checks its serviceability, records the speedometer readings and the displacement in the tank in the appropriate columns, and then endorses the waybill.

The employee submits this document to the control room, where the specialist calculates it and reflects it in the registration log.

A sample of filling out a waybill of a car

Let's take a closer look at how to fill out a waybill.

Front side filling

The stamp of the company is affixed at the top, the number (if necessary, the series) and the date of the document are affixed below.

In the next column, you must indicate the name of the company, its address and telephone number. It also reflects the registration code of the company in the statistics authorities ().

After that, the dispatcher fills in the make of the car, its state number, inventory garage identifier.

The full name is written in the corresponding line. driver, personnel number, driving license details, if any - class.

The next section of the waybill is filled out if the company is specialized, for example, a taxi. For such companies, registration of license cards is required, their details must be entered here.

The dispatcher determines the task for the driver, and indicates the exact address of the car delivery. After that, the specialist will endorse the document and give it to the driver.

For the mechanic, a special section is provided in the document, where he notes the serviceability of the car and the speedometer readings, the balance in the tank, and endorses it with his full name. The driver also signs below for the receipt of the car with a decryption of his personal data.

During refueling, the employee reflects the amount of fuel filled, his brand. An employee of the station can sign in confirmation next to the displacement.

The dispatcher indicates the actual date and time of returning to the garage, if necessary, making a note of downtime, delays, etc.

Upon returning, the driver hands over the car to a mechanic who checks its condition, notes the remaining tank at the end of the working day and a mileage counter. Confirming the receipt of the car, the technician puts his signature, and the chauffeur handing it over - his.

Back side filling

On the back of the document, the driver personally fills in information about the process of completing his job assignment, indicating the places of departure and destination with a decoding of the time period and the mileage traveled. When working with third parties, they can sign for the chauffeur's performance of the task in front of his records.

At the bottom of the document, the dispatcher calculates the total number of hours worked per day and the mileage based on the speedometer. Depending on the system of remuneration applied, it determines the salary of the employee and transmits the waybill after being recorded in the registration log to the accounting department. The clerk confirms the correctness of the calculations with his signature.

A waybill sample of filling can be seen below.

Nuances

The correctness of this document is very important in order to include fuel costs in expenses for tax purposes. It is he who is the main document that inspectors request during an inspection.

For many enterprises, a mark on the passage of pre-trip and post-trip medical examinations is required on the waybill.

According to paragraph 2 of Art. 6 of the Charter of road transport and urban land electric transport of 08.11.2007 No. 259-FZ, the implementation of transportation of citizens, baggage, goods by means of urban transport, in particular on buses or trams, cars and trucks, without drawing up such a document as a waybill, is not allowed. This provision of the law concerns the activities of entities providing services by means of various types of transport used within the Russian transport system (clause 1 of article 1 of Law No. 259).

If a company does not provide services in the field of transportation, but uses cars in its work, then the corresponding sheets can be considered as a primary document with which the accounting department can confirm and write off expenses for fuel and lubricants, taking them into account to reduce the taxable base for profit (clause 1 Article 252 of the Tax Code of the Russian Federation).

If an employee of a company drives a personal car on business and receives monetary compensation for fuel, then he is also obliged to fill in the required number of waybills, otherwise the employer will have to charge personal income tax on the corresponding compensation (letter of the Ministry of Finance of the Russian Federation dated June 27, 2013 No. 03-04-05 / 24421).

Read more about the nuances of reimbursement of expenses to an employee for using a personal car in the article "Reimbursing an employee for gasoline for a personal car used for business purposes can reduce your bottom line." .

What do you need to use the form of the waybill of a passenger car in 2018-2019

It is possible to use a waybill on the basis of Form 3, which was put into circulation by the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. However, it, like other unified forms, is not mandatory for use. That is, in 2018-2019, it is possible to use both an independently developed form and the one put into circulation by Goskomstat to issue waybills for passenger cars.

About what document can be used to approve the selected form of the form, read .

The content of the form of the waybill of a passenger car, approved by the State Statistics Committee, generally corresponds to the list of mandatory details of this document given in the order of the Ministry of Transport dated September 18, 2008 No. 152, despite the fact that this order has been in effect as of December 15, 2017 (order of the Ministry of Transport of Russia dated 07.11.2017 No. 476). The list of required details has been updated as follows:

• it is obligatory to indicate the registration number of the organization or individual entrepreneur;
• canceled the requirement to affix the seal or stamp of the owner of the transport in the header;
• the obligation has been added to indicate the date and time of the inspection of the technical condition of the transport before leaving for the flight with the certification of this record by the signature of the inspector (with its decoding).

Questions of registration of the waybill taking into account the latest changes m we are discussing in our group in VK". Join us!

To take into account in the Goskomstat form changes in the details introduced by order No. 476, you need:

• enter the OGRN number in the "Organization" field;
• do not put a stamp (seal) in the designated place of the form;
• use the place originally provided in the form to indicate the date and time of the inspection of the condition of the transport.

That is, changes in the unified form of the innovation will not require. Therefore, the form of the waybill of a passenger car, drawn up according to the unified form 3, can continue to be used.

Find out what has changed in the waybill from 03/01/2019.

What are the main accounting procedures carried out on the basis of Form 3

In accounting, on the basis of the waybill of a passenger car of Form 3, spent fuel and lubricants are written off for expenses. This is done by referring the corresponding amounts from sub-account 10.3 of account 10 to account 20 (if transportation is the main activity) or 23 (if transportation is an auxiliary activity). To write off fuel and lubricants for cars used for the needs of the administration, account 26 can be used, and in trade organizations that deliver goods to the buyer with the inclusion of its cost in the cost of the goods sold, account 44.

Write-off of fuels and lubricants to expenses is carried out by the following wiring: Дт 20 (23, 26, 44) Кт 10.3. At the same time, an amount is recorded in the accounting registers that reflect the actual volume of spent fuel and lubricants, taken into account in the waybill.

Read about other nuances of the accounting of waybills in the article "What is the shelf life of the waybills (nuances)?" .

Where can you find a sample of filling out the waybill of a passenger car 2018-2019

You can get acquainted with a sample of filling out the waybill of a passenger car for 2018-2019 on our website. A sample waybill of a passenger car 2018-2019 was created on a uniform form 3.

What a sample of a waybill of a passenger car looks like for a month

For a month, the waybill could be drawn up until 03/01/2019. In general, the waybill of a passenger car of Form 3 for a month was filled out in the same way as an ordinary one, but, as a rule, it became necessary to indicate a specific day of departure of the car for a task and return to the garage.

From 03/01/2019, the opportunity to draw up a waybill for a month by the order of the Ministry of Transport "On the approval of mandatory details and the procedure for filling out waybills" dated 09/18/2008 No. 152 is not provided. It is drawn up strictly for the shift or flight.

Outcomes

The waybill of a car is a primary document on the basis of which the accounting department writes off the used fuel and lubricants. Companies and individual entrepreneurs have the right to use forms developed on their own, taking into account the requirements of Art. 9 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ, as well as the order of the Ministry of Transport "On the approval of mandatory details and the procedure for filling in waybills" dated 18.09.2008 No. 152.

For the latest requirements of the Ministry of Transport for the details of the waybill, see the materials:

• "The list of mandatory details of the waybill has been expanded" ;
• "Starting from 12/15/2017, we draw up the waybill in a new form" .

Not every vehicle owner needs to fill in waybills. Or whoever is in charge of managing it. When you need to fill out a waybill for a passenger car and how to do it, you can find out in the materials of this article.

Bookkeeping by legal entities involves the mandatory filling of waybills. This document is also of interest to representatives of tax services.

A waybill is a type of primary documentation that allows not only to take into account the costs associated with the purchase of gasoline, but also to deduct them from the general tax base.

The main function of such sheets is the ability to reduce the tax paid to the budget.

In some situations, filling out the document becomes mandatory.

What is the form of this document?

Waybill - a document confirming the legality and availability of the right to drive transport.

The form is issued by legal entities that own the car. The document contains information about travel time, mileage, gas mileage and other characteristics of the car.

Do you always need to make waybills for cars?

Let's list the drivers exempted from such duties:

• If the legal entity is the owner of the vehicle.
• When using a vehicle with registered ownership of an individual. And when using a car for personal purposes, transfer based on a power of attorney.

When does it become necessary to fill in a waybill?

If the document is not completed, work is prohibited:

• Trucks.
• Passenger cars.
• Trolleybuses.
• Trams.
• Buses.

And other types of transport in which passengers with luggage are transported. Baggage refers to things belonging to passengers, which are accepted for carriage in accordance with the established procedure.

Cargo - the name of the material objects for which transportation is organized. Finally, passengers are groups of individuals who conclude an appropriate contract.

Or persons for whom they conclude contracts for the chartering of vehicles.

Terms of issuance of waybills of a passenger car

Too much time and effort can be spent on the daily filling out of the travel sheets. Especially in small enterprises without a separate dispatcher.

Therefore, many drivers ask whether it is possible to draw up documents for several days at once?

The text of the legislation indicates the possibility of registration not only for each day, but also for a period of no more than 30 days.

The procedure for filling out a waybill for a passenger car in form 3

Front side

Not so much information needs to be entered as it seems at first glance:

• The company stamp is always placed at the top. The date and number of the document are put just below. If necessary, designate a series.
• The next column is needed for the name of the company. They also write the address with the phone number. And the company registration code in the relevant authorities.
• The dispatcher then fills in the vehicle information, including the inventory garage ID, state number and make.
• Next comes the line with the full names of the drivers, the details of the driver's license, and the personnel number.
• There is also the next section. But it is filled only by organizations with a narrow specialization. For example, taxi services. They need to enter the license card numbers.
• After filling out the dispatcher, individual tasks for drivers are determined. The document is endorsed and handed over to the driver personally.

Mechanics also endorse documents, indicating their personal data. The driver must also sign when he receives the car at his disposal.

Each time the employee notes exactly how much fuel he bought at the gas station. And what brand I used. Be sure to indicate the actual date, time of return to the garage.

Downtime and delays are noted if necessary.

Back side of document

Drivers need this side. Here they celebrate individual progress in fulfilling their official assignments. Be sure to write about the places of departure and destination.

The time period covered by the mileage is deciphered in full.

Third parties have the right to sign, with their direct participation in the performance of tasks.

The bottom of the document is required to display hours per day in total, mileage based on speedometer data.

An employee's salary is determined on the basis of these data, depending on the system adopted at the enterprise. After the final fixation of the information, the waybill is transferred to the accounting staff.

Special rules for filling sheets on the line

There is a certain sequence of actions for those who fill out a document on the line:

• The exact time must be entered in hours and minutes. There is a separate column "Arrival time" for this. But only the moment is reflected when the driver himself shows the waybill to clients or customers.
• There is a column "Customer". Here customers leave their signatures. To confirm that all the details in the document are correct, they correspond to reality.
• Column 21 is also filled in, which is called "Upon arrival". "On departure" - respectively, column 22. Customers set all parameters here, writing them off the speedometer.
• "Special Notes" is a line for comments from clients, if necessary.

If the car returns to the garage

The work usually ends with the return of the car to the territory of the garages. The document is filled out in the sequence clearly described in the legislative regulations.

It must be strictly adhered to.

• "Work of the driver and the car" - a section to be completed by a mechanic. In particular, column 2 is used. An important requirement is the accuracy of the description of the time of returning to the garage. Month, year, hours, minutes - absolutely all data must be present in the column.
• "Speedometer readings"- column 4, which is also filled in by the mechanic. Column 10 is where the exact "Return Balance" is displayed. The column refers to the section with "Fuel movement".

At the end, the mechanic signs, confirming the accuracy and reliability of the information provided.

• The fuel and lubricants technician is also involved in the work at this stage. The driver gives him a ticket. After that they fill in the field "Rented" with number 11. And the signature is also put.
• The signature in the line "Passed" is put by the driver himself. This is necessary to confirm the good condition of the machine at the moment when it surrenders to the mechanic. The mechanic signs in the column “Accepted” to confirm this fact.
• The dispatcher accepts the papers at the last stage. And they also put their signature. The document is registered in a special journal.

When delivering goods to the enterprise, you must sign a special paper. You can find out how to compose in the article at the link.

Conclusion

If the waybills are filled in incorrectly, fines are imposed on the organization... And the offender is not reimbursed for tax losses incurred in connection with the operation of the vehicle.

Legal entities pay a fine in the amount of 10 percent of the total amount of transactions performed.

The performance of any transactions must be supported by relevant primary documents. Each of them has legal force.

Find document samples with blank lines to fill out easily on specialized sites.

Form 3 is unified. This means that it is suitable for any enterprise, regardless of the field of activity.

You can be sure that filling out such a document meets all legal requirements. The main thing is to remember about the deadline for which the sheet is filled out. This period is equal to a month.

How to fill out a waybill of a passenger car in form 3 in 1C - see this video: