How to fill out a waybill for a non-public bus

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.

The so-called “vouchers” are primary accounting documents that must be maintained 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, different types of waybills must be used. Separate forms have been developed for owners and tenants:

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

The forms necessary for entrepreneurs were approved twenty years ago by State Statistics Committee Resolution No. 78 dated November 28, 1997. They are still relevant today, although over the years, changes of various kinds have been made to the forms many times. In accordance with Order of the Ministry of Transport dated November 7, 2017 No. 476, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill. Individual entrepreneurs were required to indicate their OGRI, and organizations - OGRN.

Unified forms are not suitable for all organizations, and they are not required for everyone. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which must take into account all the mandatory details and necessary indicators. The use of your own modified form must be indicated in the accounting policies 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 December 6, 2011 No. 402-FZ on accounting also apply to primary documents of strict reporting.

New form of waybill from 2020

A vehicle waybill is required when any vehicle leaves for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for filling out this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability, therefore it must contain mandatory details.

In 2020, there was more such information - officials added the obligation to indicate in the waybill information about the driver passing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

By Order of the Ministry of Transport of Russia dated December 21, 2018 No. 467, several important amendments were made to waybills from March 1, 2019:

• There are more mandatory details. Now entrepreneurs must enter odometer readings when the vehicle leaves the parking lot (parking area);
• dispatchers must also record the date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and entering it;
• The maximum period for which a travel document can be issued for 2020 has changed. At the beginning of the year, a document once issued could be valid for one month. Now you can’t do this: the paper is issued for one working day or one working shift. If during this time the driver makes several flights, the rules allow the issuance of one waybill before the start of the first flight. It can be closed upon the driver’s return to the parking lot;
• in situations where several drivers drive one vehicle, each of them must have their own waybill. But when leaving, a mark on technical condition control must be affixed only in the document of the driver who was the first to leave the parking lot;
• from spring, technical control of a vehicle can be pre-shift or pre-trip (depending on the specific situation);
• The stamp of a medical worker on the waybill became optional. This does not mean that the need to undergo a medical examination has been abolished, but the medical worker now does not have to confirm it with a stamp. He can simply write that the driver has passed the inspection, indicate the date and time of the inspection, and sign. If the organization has a stamp, it should not be thrown away; you can continue to use it. But if there is no imprint on the waybill, they will no longer be able to punish you.

So, taking into account the amendments, new waybills for 2020 must contain the following information:

• name and number of the document itself;
• information about the car owner;
• validity period (period (one or several days) during which the waybill can be used, in the format “day, month, year”);
• information about the driver of the vehicle, namely: full name, date and time of the pre-trip and post-trip medical examination;
• information about the vehicle itself: type and model, including the trailer, if any;
• registration number;
• odometer reading;
• date and time of departure and arrival to the parking lot;
• data on passing technical inspection before the flight (shift).

If a unified form is not suitable for an organization, it can develop its own version, which must take into account all the mandatory details and necessary indicators. The use of the new 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 December 6, 2011 No. 402-FZ on accounting also apply to primary documents of strict reporting.

The document must be certified by the signature of the dispatcher who issued it and the head of the organization. The seal needs to 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 this, the document 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 waybills are needed at all.

Do I need a waybill for an individual entrepreneur’s bus?

From the point of view of legislative norms, the issuance of bus waybills is mandatory only for specialized transport companies - those that provide transportation services (Clause 2 of Article 6 of the Charter of Road Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ). Thus, owners of buses classified as non-public vehicles, including individual entrepreneurs, may, in principle, not prepare the relevant documents.

However, they may need to do this for the following main reasons:

• there is an intention to write off fuel and lubricants as expenses and thus reduce the profit base or simplified tax system;
• a company or individual entrepreneur has a staff of hired drivers and uses data from the waybill to calculate their salaries;
• It is highly advisable for the driver to have a bus waybill with him due to the requirements of the traffic rules (subclause 2.1.1, clause 2.1, article 2 of the traffic rules).

Read more about possible sanctions for the absence of travel documents when checking documents by the police in this material.

Thus, in practice, the work of transport companies in the status of individual entrepreneurs without the use of bus waybills is extremely rare.

What form of waybills should individual entrepreneurs use? There are no clear regulations in this regard in the legislation of the Russian Federation. But since it must meet the requirements listed in the current Order of the Ministry of Transport No. 152, the best option for 2017 will be the 6-special form. Using this form allows you to solve any of the problems listed above, which predetermine the need for an individual entrepreneur to prepare a document such as a bus waybill.

Read more about the features of using waybills for individual entrepreneurs in the article “What are the features of a waybill for individual entrepreneurs (form)?” .

Who needs waybills and why?

Waybills are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver in a company vehicle is stopped by a traffic police inspector to check his documents, this document confirms:

• validity of the flight;
• legality of transportation of cargo and passengers;
• good condition of the vehicle;
• the driver's right to drive the vehicle.

If the driver does not have a permit in his hands, he will have to pay an administrative fine under Article 12.13 of the Code of Administrative Offenses of the Russian Federation.

Bus waybill (download completed form 6)

A bus driver transporting passengers must have with him a completed bus waybill in Form 6. Drivers working on other types of vehicles also fill out waybills, only in the form that is intended specifically for their type of vehicle.
For example, for passenger cars, a document is drawn up in Form 3, and for trucks, in Forms 4-C and 4-P. Each driver’s work shift begins with the fact that he is given a waybill, which he must fill out without fail during the work shift. The driver makes his notes, which contain information about his movements, on the back of the travel document. The stop times and distance traveled are also indicated there.

At each enterprise, fuel consumption standards are established, which are approved by an order for the write-off of fuel and lubricants. Fuel costs are written off based on the itinerary data, which is transferred to the company’s accountant. The write-off of other lubricants must be confirmed by a write-off act for fuels and lubricants. Based on the data from the completed travel investigation document, the driver’s salary is also calculated.

Waybills: rules for filling out in 2020

The procedure for issuing waybills is established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, which is in effect as amended on December 21, 2018, which entered into force on March 1, 2019. Waybills are taken into account in a special journal. Let’s take a closer look at what changes occurred in waybills in 2020 and how to draw up this document so that the inspectors from the tax authorities and the traffic police, who most often look at this document, do not have any questions.

In motor transport organizations, dispatchers are responsible for filling out this form, while in other companies it may simply be an employee authorized to release vehicles for travel. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document who is responsible for errors made in it. Sometimes the drivers themselves do the paperwork. However, as a general rule, drivers must fill out only their part of the document - record data on the car’s mileage in accordance with the indicators of the instruments in the car.

You can issue a voucher for one flight, one working day or shift. In addition, the unified form provides the opportunity to extend the validity of this document, since various situations can occur with a car during a 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 completion. We have collected them in a table so that each organization can navigate and choose the one they need.

If such waybills are suitable for the organization, the forms can be downloaded directly from the links in the table from the relevant Resolutions. Each accounting document, in order for it to have legal force, must bear the stamp of the organization that owns or rents the vehicle. In addition, it is necessary to indicate the time of departure from the garage and the exact time of return of the car to its place. It is necessary to take into account other requirements for their design.

In particular, both when the vehicle leaves the garage and after it returns to the garage, the records must be checked for compliance with the indicators of the instruments in the car, such as fuel gauge, odometer, etc. The technical condition of the vehicle must be endorsed by an authorized employee, for example a mechanic organizations. The data on the pre-trip medical examination must be filled out by a health worker indicating the date. The record must indicate that the driver “passed a pre-trip medical examination and was cleared to perform work duties.” If necessary, a note about the medical examination after the flight is also given.

Sometimes a special program is used to fill out vouchers. It allows you to hide unnecessary areas of a document, determine exactly how long the journey took, and also put an exact number on each document. The announcement of the use of the program must be made to all dispatchers so that all vouchers are issued identically. In addition, this will make life easier for drivers, who will be able to take into account every ruble spent on the road and display the exact balances. The absence of such a program is not a violation, since new forms are not prohibited from being filled out manually.

Definition of this type of transport

The use of buses by an organization can be for general purposes - urban and inter-city routes, or for non-public use, that is, for the purpose of delivering employees to their place of work or for other transit.
The operation of the specified vehicle according to the bus route sheet with non-public use is taken into account. The use of a route sheet for buses with non-public use helps to take into account the work of transport transporting people, along with the activities of the driver. The issuance of this document must comply with all points and be carried out with the greatest responsibility.

It is an important primary document that must be signed by the driver upon receipt. The driver receives the next waybill only if he passes the previous one. At the same time, he must have time to submit it before the end of the current day or shift, otherwise the document loses its relevance. The details in the waybill for non-public buses are filled out in accordance with the form and rules approved by law.

Sample of filling out a waybill

Let us consider in detail how to fill out each field using the example of form No. 3 (for a passenger car) for an individual entrepreneur. The sample, taking into account the latest changes, was prepared using the commercial version of ConsultantPlus.

IMPORTANT!

You can change the sequence of filling out the waybill. The main thing is that the content of the columns must comply with the requirements established by the Ministry of Transport.

Let's start by indicating the series, number and validity period of the document. The series is an optional element, so it may not be present. As for numbers, they are assigned to waybills in accordance with the approved numbering.

The validity period is determined depending on the situation. In our example, the document was issued for one shift.

The next section is for information about the owner or lessee of the vehicle.

Legal entities must write:

• Name;
• organizational and legal form;
• location address;
• contact number;
• OGRN.

IP indicate:

• FULL NAME. (patronymic if available);
• mailing address;
• contact number;
• OGRIP.

Information about the vehicle itself must be indicated as stated in the documentation. When filling out you must write:

• make of car (can be in Latin or Cyrillic, the main thing is to make it clear);
• number received during state registration;
• parking number, if available. If it is not there, the field can be skipped, there will be no violation.

The next large section is necessary to make it clear who will drive the vehicle. The driver must be reported as follows:

• FULL NAME. (patronymic if available);
• Personnel Number;
• data from the driver's license (number, category or class).

Admission of a vehicle is not permitted without monitoring the technical condition of the vehicle and a medical examination. The corresponding marks must be placed on the waybill indicating the specific time of passage. The specified data is confirmed by authorized persons.

But there is one caveat: individual entrepreneurs operating exclusively passenger cars have the right not to conduct a pre-trip check of the technical condition of the vehicle. The rest must do this, so for most motor transport enterprises, technician marks on waybills are mandatory.

Please note that the organization may not have its own medical worker and/or mechanic. In this case, to organize medical examinations and technical control, you can employ part-time workers or outsource this work.

Immediately before departure, the waybill must indicate the meter readings (integer numbers only) and the time they were taken. You should also enter information about what fuel was issued, in what quantity (if fuel is provided). All data is confirmed by the signature of the employee himself.

Many people have questions about what data can be recorded in the “Driver Assignment” section. If we are talking about a passenger car, then in the waybill issued for it they write at whose disposal the vehicle is being transferred. On forms for trucks you can write the person who ordered the transportation, and on forms for buses you can write the destination.

The driver is prohibited from changing the task. This can only be done by an authorized person of the owner or lessee of the vehicle, who acts as a representative of the employer. If the vehicle is used for special purposes, for example, by law enforcement officers or road services, the corresponding mark must be placed on the waybill.

When the vehicle leaves the parking lot (garage), the dispatcher must record the time. In the future, this data is important for calculating time worked and, of course, wages.

Upon return, the travel voucher records the time of arrival, odometer readings, and information about the movement of fuel. Data on fuel consumption rates should be taken from the Order of the Ministry of Transport dated March 14, 2008 No. AM-23-r, approved. standards for fuel and lubricant consumption in road transport.

All data is confirmed by the signatures of authorized employees of the motor transport company.

If there were any delays along the way, the driver records this in a special section. Some people recommend that you also include lunch time in this field.

The reverse side consists of a table and a few more lines. The table is filled out by the driver, entering the number of trips. There may be several of them, or there may be just one. He should write the destination and time of departure and arrival. If we are talking about a car that has been transferred to a private person, he must confirm the driver’s records.

The last section is the result of the vehicle's work per shift and payroll calculation. It must be filled out in order for wages to be calculated. If the driver receives money based on the distance traveled, you can fill in only 2 fields, “traveled, km” and “per kilometer, rub. cop." If there is a time-based payment, fill in two other fields - “total in work order, hours” and “per hours, rub. cop." It is permissible to fill in all lines if necessary.

As a rule, this part is filled out in the accounting department, since it is accountants who are responsible for calculating and issuing wages to employees.

Procedure for using the waybill

The main distinguishing feature of this document is that it is issued for a maximum of two orders for one organization, and therefore it contains a tear-off part on which there are two coupons.

The bus waybill is filled out by the dispatcher (accountant) for one shift (day) in one copy. It is not allowed to issue a new voucher if the employee has not previously passed the previous one.

After this, the document is reflected in the registration book, and the ticket is handed over to the driver. Before leaving for the order, it is marked by a mechanic, and the doctor stamps it with permission.

When returning the document, after processing, it is transferred to the accounting department, in which its tear-off part is attached to the invoice for payment for transportation services provided.

For public buses, it is necessary to use a waybill according to the standard interindustry form 6.

Responsibility for errors

Responsibility for the correct execution of documents rests personally with the head of the organization, as well as with authorized persons who are responsible for the operation of the vehicle. Those of them who sign the form are responsible for the accuracy of the data they certified. If, during an inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, as well as pay fines and penalties assigned by inspectors.

Registration and storage rules

All waybills must be registered in a special journal. This is done by an employee of the organization authorized to release vehicles for travel. The document looks like a table where data about drivers, numbers of vouchers received, and the closing date of the papers are entered. Example:

You can buy a journal or print it yourself and keep it until it runs out. Then it should be kept for 5 years after the last entry was made.

Closed waybills are also required to be stored for at least five years (Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152).

Waybill download in .xls format

Regulatory acts

According to Order of the Ministry of Transport of Russia No. 152 in 2020, the name of waybills must indicate the types of transport for which they are issued. For example, tram, bus, car and other means. The title indicates the numbers of these documents in sequential chronology, according to the established order accepted by the owner of the car. Including the need to put a stamp or seal of the car owner. Thus, now the procedure for issuing a waybill has become simple and takes much less time.

When filling out this document, you must not forget to indicate the time and date when the technical inspection was carried out before the flight, including ground urban electric transport. The controller conducting the inspection must sign and indicate his last name with initials.