Order on approval of waybill - sample 2020

General information about waybills

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

That is why choosing the correct form of waybill and further filling it out correctly is the most important task for any organization and individual entrepreneurs who use vehicles in their work.

Organizations and individual entrepreneurs for which road transport is not the main activity can issue waybills at any frequency: for a day, a week, but not more than a month. For persons engaged in regular road transport, there is an obligation to issue waybills daily, with the exception of cases when the employee is sent on a business trip. Using a vehicle without a waybill is strictly prohibited (Clause 2, Article 6 of the Charter of Road Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ).

To learn about the shelf life of waybills, read the article “What is the shelf life of waybills (nuances)?” .

Appointment of the person responsible for issuing waybills

Not only dispatchers, but also authorized employees can issue waybills. The last option is more relevant for small companies that cannot afford to hire a separate specialist. A special order is issued to appoint an authorized employee.

Such an order does not imply that the specialist is hired for a separate position. For example, the company does not have a dispatcher.

The manager decided that the merchandiser would be in charge of issuing the sheets. In this case, he must be authorized to issue documents. An order is drawn up to appoint a person in charge.

Sample order

On assigning duties to the dispatcher for issuing waybills

To ensure clause 5 of Order No. 27 of the Ministry of Transport dated March 9, 1995, in connection with the departure of dispatcher Ivanova A.A. on maternity leave

1. Assign responsibilities for issuing waybills to merchandiser O.A. Gromov. from April 15, 2021. 2. Labor inspector V.V. Zaitseva familiarize O.A. Gromov with this order. 3. I reserve control over the execution of this order.

Director (signature) Ilyakhov O.L.

The following have been familiarized with the order:

Gromov O.A. (signature) Zaitsev V.V. (signature)

An order on waybills - a sample of it will be needed by organizations and individual entrepreneurs who use motor vehicles in their work. What mandatory details should the travel document form contain? When does it come into effect? A sample order for waybills and answers to the above questions can be found in our article.

Waybill form

Organizations and individual entrepreneurs can develop a form of waybill on their own. To do this, it is necessary to comply with the requirements of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, and also take into account the mandatory requirements for the content of the waybill given in the order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152.

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

• “The list of mandatory details of the waybill has been expanded”;
• “From December 15, 2017, we are issuing a waybill using a new form.”

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

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

Now let's see what requirements are established by Order No. 152. According to it, the waybill must contain:

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

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

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

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

Changes in mandatory details and procedure for filling out travel forms from March 1, 2020

Hello colleagues.

On March 1, 2020, the changes introduced by Order of the Ministry of Transport of the Russian Federation dated December 21, 2020 No. 467 “On introducing changes to the mandatory details and the procedure for filling out waybills approved by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152” came into force. These changes were made taking into account the provisions of the Federal Law of December 20, 2020 No. 398-FZ “On Amendments to the Federal Law “On Road Traffic Safety” in terms of establishing additional requirements for ensuring road safety when transporting passengers and cargo by road and urban transport ground electric transport."

Now let's talk in more detail about all the changes in the Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills.” There are not many changes, but they must be taken into account when filling out travel forms.

Parking

It’s worth starting with the fact that a new concept has been introduced - “Parking”. In paragraphs 6, 13 and 14 of the Order, the words “garage (depot)” and “place of permanent parking of a vehicle” are replaced with the words “parking”. The very concept of “Parking” was introduced a long time ago and first appeared in the traffic rules in 2013, and later in the law “On Road Traffic Safety” in 2020.

Now subparagraphs 3 and 4 of paragraph 6 of the list of mandatory details of the waybill look like this:

3) odometer readings (full kilometers) when the vehicle leaves the parking lot (parking space) intended for parking this vehicle upon returning from a trip and the end of the driver’s shift (working day) of the vehicle (hereinafter referred to as parking);

4) date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and entering the parking lot .

The same applies to points 13 and 14 of the procedure for filling out travel sheets:

13. Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their signatures indicating last names and initials, except for cases where the individual entrepreneur combines responsibilities driver.

14. Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver.

Pre-shift technical condition monitoring

In addition to the concept of “pre-trip monitoring of the technical condition of vehicles”, the concept of “pre-shift monitoring of the technical condition of vehicles” has been added. This change was introduced based on the requirements of paragraph 2 of Article 20 of the Law “On Road Traffic Safety”.

In this case, all of the listed changes are not fundamental and were introduced to bring the Order into compliance with other regulatory documents.

Now about more significant changes.

Validity period of the waybill

From March 1, 2020, the validity period of the travel document has changed. This is stated in paragraph 10 of Order No. 152. If earlier the paragraph read:

10. The waybill is issued for one day or a period not exceeding one month.

Now the item looks like this:

10. The waybill is issued before the start of the trip, if the duration of the vehicle driver’s trip exceeds the duration of the shift (working day), or before the start of the first trip, if during the shift (working day) the vehicle driver makes one or more trips.

That is, if a car leaves the parking lot for a trip once or several times during the day, then you need to issue one waybill per day. If the duration of one flight exceeds one day, then a waybill is issued for the entire flight. This wording removed some controversial issues, since the mention of the maximum validity period of the waybill disappeared - 1 month.

Stamps

Mention of stamps has been completely removed from the new edition of the order. Previously, stamps were mentioned in paragraphs 13 and 16:

13. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, except in cases where an individual entrepreneur combines the duties of a driver.

16. The dates and times of the pre-trip and post-trip medical examination of the driver are entered by the medical worker who conducted the relevant examination and certified with his stamp and signature indicating the last name, first name and patronymic.

From March 1, 2020, the points look like this:

13. Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their signatures indicating last names and initials, except for cases where the individual entrepreneur combines responsibilities driver.

16. The dates and times of the pre-trip and post-trip medical examination of the driver are indicated by the medical worker who conducted the relevant examination and certified by his signature indicating the surname and initials.

Previously, dates, times and odometer readings when leaving and entering a parking lot were certified either by the stamp of an authorized person or by his signature indicating his initials and surname. Now this data is certified only by a signature indicating the surname and initials.

As for the mark on the results of the medical examination of drivers. According to the new edition of the Order, the medical worker enters the date and time of the examination, and is certified by a signature indicating the surname and initials. Previously, a medical worker also had to affix stamps. The forms of stamps are determined by Order of the Ministry of Health of the Russian Federation dated December 15, 2014 No. 835n “On approval of the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations” and look as follows:

• “Passed a pre-trip medical examination and is cleared to perform work duties”;
• “Passed post-trip medical examination.”

The logic of the legislators is clear, because according to the order of the Ministry of Health, a mark is placed on the waybill only if the driver’s health condition meets the standards and the driver is allowed to drive the vehicle. If the driver’s condition does not meet the standards, the health worker does not write anything down on the waybill. Accordingly, to confirm access to driving a car, a health worker simply needs to put the date, time and signature, and there is no point in having a stamp. But this raises 2 problems:

1. Order of the Ministry of Health No. 835n “On approval of the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations” has not been canceled and requires the health worker to affix all the relevant stamps.

2. How to prove to a traffic police officer who stopped a car for inspection that the medical examination has been passed and the driver is allowed to drive? After all, there is not a single mention of this in the travel document now!

Let me remind you that the changes came into force on March 1, 2019.

Let me remind you that on the website, in the “Road Traffic Safety Documents” section, you can find samples of documents necessary for organizing work to ensure road safety.

If you do not have the time or opportunity to develop documents yourself, then on the “Transport Department” website, in the “Services” section, you can purchase a ready-made package of documents for organizing work to ensure road safety. The cost of the package is 2000 rubles.

Head of the Transport Department Zuev Seraphim

Contents of the order approving the waybill

In order for the waybill form to come into effect, it must be approved by order of the manager. The order is drawn up on the letterhead of the organization or individual entrepreneur, has the nature of an internal document and is mandatory for execution by employees of the organization. It is drawn up in the form accepted for this type of paper and must contain the following information:

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

Storage rules and periods

Standards for storing administrative documentation are established by the company’s local documents or are applied in accordance with the legislation of the Russian Federation.

In any case, after issuance and registration, the order should be folded together with other similar documents. The storage period may vary, but in any case it should not be less than three years.

After the order expires, the document should either be sent to the archive or destroyed (subject to existing regulations).

Sample order for waybills

Let's take a closer look at how to draw up an order to approve the form of a waybill.

Let's say that ICS LLC has developed its own form of waybill, but has not written it down in its accounting policy. In this case, it is necessary to issue an order approving the new form.

The order is drawn up on the organization’s letterhead and contains all the necessary details:

• Order number, date of preparation. In our example, the order has No. 38 and the date of preparation is 01/28/2020.
• Title: “On approval of the form of the waybill.”
• The essence of the event (content). Here is a link to the document justifying the creation of the order: “In accordance with paragraphs. 2 and 4 tbsp. 9 of the Law “On Accounting” dated November 6, 2011 No. 402-FZ, as well as Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152,” and also sets out the main reason for issuing the order: “To approve the form of the waybill given in Appendix 1 to this order , as a primary document used for accounting and write-off of fuel and lubricants. Bring this order to the attention of all persons working with this document.”
• Effective date. For our example, this is 02/01/2020.
• List of responsible persons. In our example, responsibility for the execution of this order is assigned to the chief accountant of IKS LLC, L.P. Ivanova.
• List of persons familiar with the order. In our case, this is the chief accountant of IKS LLC Ivanova L.P. and the driver of IKS LLC Petrov I.N.
• Signatures of the manager and persons familiar with the order.

An order for approval of the waybill can be found on our website.

For information on what a sample order for granting the right to sign invoices might look like, read the article “Sample order for granting the right to sign invoices .

Maximum validity period of a waybill

Well, the most serious change affected the validity of the waybill:

10. The waybill is issued for one day or a period not exceeding one month.

10. The waybill is issued before the start of the trip, if the duration of the vehicle driver’s trip exceeds the duration of the shift (working day), or before the start of the first trip, if during the shift (working day) the vehicle driver makes one or more trips.

If a car performs one or several flights during the day, then, as before, it needs one waybill per day.

If the duration of the flight exceeds 1 day, then the waybill is issued for the entire flight.

On the one hand, the mention of a period of 1 month is excluded from the order, that is, from March 1, 2020, waybills can be issued for a longer period :

For example, if a car makes a long trip across the country and returns to its permanent parking place only after 6 weeks, then one waybill is enough for it.

On the other hand, before March 1, 2020, it was possible to issue a waybill for a month and make several flights during this month:

For example, a waybill was issued for a month and during this month the car was returned to the organization many times, i.e. performed several dozen flights.

For example, every 2 days there was a new flight, and the car transported goods to a neighboring city and returned back.

From March 1, 2020, this option is not possible and a separate waybill must be issued for each flight.

In conclusion, I suggest that you independently study the updated text of the regulatory document in question:

In addition, the current rules for issuing waybills are discussed in detail in a separate article:

Good luck on the roads!

Dmitry , is a waybill issued for the car?

Tell. I bought a car for 20 thousand rubles. Sold for 100 thousand rubles. The car was owned for about 1 year.

Results

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

We discuss issues of preparing a waybill, taking into account the latest changes, in on VK. Join us!

Sources:

• Federal Law of November 8, 2007 N 259-FZ
• Federal Law of December 6, 2011 N 402-FZ “On Accounting”
• Order of the Ministry of Transport of Russia dated September 18, 2008 N 152
• Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Document form

Today, representatives of organizations have the opportunity to show their imagination when forming an order to approve a waybill - there is no unified form. True, when developing a document, you should still focus on the structure, composition and style characteristic of business documentation.

However, if the enterprise has its own developed standard of order, approved by management, it is necessary to use it when creating all subsequent administrative acts.

The procedure for issuing and recording the movement of waybills with pre-trip inspections

As such, there are no strict regulations on the procedure for issuing and recording the movement of letters. Pre-trip inspections are carried out on the basis of the Federal Law. Various forms of ownership, number of vehicles, limited staff dictate their method of issuing and monitoring the movement of documents. Vouchers can be issued by any employee who has been assigned to do this. Large transport organizations are introducing the position of dispatcher. In others, this may be undertaken by an accountant or the director of the company himself. The new law of the Ministry of Transport No. 152 does not directly indicate mandatory journal keeping. It specifies an industry-level journal. But it is better to have a book where you can track the dates of receipt of sheets in the accounting department, how much time it takes to process them. The journal form is available in the editorial office of Goskomstat No. 78, you can use it. How to control primary documents, who receives them and when, transfers them to other employees, processes, stores and accounts for them, is prescribed in the “Accounting Policy”. It would not be superfluous to include the responsibilities for filling out and submitting vouchers in the job descriptions of those employees to whom you are going to entrust this.

Conclusion: A correctly issued waybill is beneficial to the vehicle owner. Filled out in violation of the tax inspectorate and the traffic police.

Registration of waybills according to the new order of the Ministry of Transport No. 152: changes for 2020

Articles on the topic

On March 1, 2020, a new version of Order 152 of the Ministry of Transport comes into force. It regulates the procedure for issuing waybills for companies that use transport. It is important to accept innovations for work in order to avoid claims for expenses on fuel and lubricants, including VAT on them.

From March 1, 2020, the requirements for waybills have changed. Order 152 regulates the issuance of waybills; 2020 begins with amendments to this document. The Ministry of Transport approved the changes back in December 2020, and now they have just come into force.

All companies that use transport in their work must comply with the new requirements. Take these innovations into account when confirming expenses for fuels and lubricants, spare parts and deducting VAT on such purchases. Waybills issued with violations will be deprived of both expenses and deductions.

Order 152 of the Ministry of Transport of the Russian Federation with the latest changes in 2020 does not contain many innovations. First of all, its norms have been adjusted in accordance with the Road Safety Act and traffic regulations. Officials replaced the concepts of “garage (depot)” and “permanent parking place” with “parking (parking space).” We present other changes in the article in order of importance.

Form of standard sheets

An organization or individual entrepreneur in 2020 can use:

• unified forms of waybills;
• independently developed itineraries.

Recently, the Ministry of Transport introduced an additional mandatory (!) waybill requisite: information about the owner (owner) of the vehicle must indicate the OGRN. In addition, the required details included the date and time of pre-trip control + signature and full name. controller. And it is no longer necessary to put a seal or stamp in the heading part of the waybill.

For more information, see “Waybills from December 15, 2020: new forms and filling out samples.”

Rules for registration and maintenance of waybills

Didukh Yulia Author PPT.RU June 28, 2020 A waybill is an accounting 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 work purposes, it helps to calculate 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 them out correctly and avoid possible penalties for errors, taking into account the latest changes in legislation? Answers in the material PPT.ru. ConsultantPlus TRY FOR FREE So-called “vouchers” are primary accounting documents that must be maintained by all organizations and individual entrepreneurs operating vehicles.

We recommend reading: What is a veteran of labor in Kaluga entitled to?

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, different types of waybills must be used.

Confirmation of use of the developed waybill

In order to use a form developed by an organization or individual entrepreneur in work, it must be accepted as an annex to the accounting policy and carried out by order (instruction) of the manager. Each organization has developed its own form of order in accordance with the current instructions for office work, since there is no standard form of order. Based on the issues reflected in the order, the appropriate wording is made.

Orders (instructions) are mainly issued on company letterhead and reflect:

1. Logo of the organization (if it is planned to formulate an order on company letterhead)
2. Name of the organization issuing the order
3. Name of the administrative document (order)
4. Place of document preparation (for example, Ufa)
5. Date of publication of the document and its registration number
6. Heading to the text, which briefly reflects information on the contents of the document (for example: about approval of the form of the waybill)
7. Document text:

• preamble justifying the order
• the word "I command"
• direct order (certain actions to achieve goals)
• performers
• deadlines for order execution.

1. Marking the presence of applications
2. Responsible person for execution of the order
3. Visa (if necessary approval)
4. Signature: position, signature and signature transcript
5. Local documents are not certified by a seal.
6. Artist's note:

• Full name of the person developing the document
• contact number