Rules for filling out waybills.
https://youtu.be/Qa7ZJl-rWNo
1. Under the name of the document is written the date of its issue (day, month, year), which must correspond to the date of registration of the issued waybill in the journal. 2. In the “Operating mode” line, write down the code corresponding to the operating mode (work on weekdays, business trips, summarized recording of working hours, daily recording of working hours, work on a weekend or holiday, work on or off schedule, etc. ), in accordance with which the driver’s wages are calculated.
3. In the lines “Column”, “Brigade” the numbers of the column and brigade are written down, which include the car and the driver. 4. In the lines dedicated to the vehicle, write down the make, 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, license number and class of the driver working on this waybill are written down. 6.
Driver medical examination and car inspection
The duties of the medical worker include examining drivers for the purpose of conducting pre-trip and post-trip medical examinations. The examination is confirmed with a stamp and signature of a medical employee with a transcript of the surname and initials of the name and patronymic.
Pre-trip inspection of technical condition must be carried out before the vehicle leaves its permanent parking place. And in the “Information about the vehicle” indicator, additional mandatory details are indicated. Here they write the day (day, month, year) and time (hours, minutes) when the pre-trip inspection of the technical condition of the car was carried out.
It does not matter in what sequence the vehicle inspection and the driver’s medical examination will be carried out. The main thing is that the waybill reflects the fact that they were carried out in the prescribed manner.
https://youtu.be/Lij3kU21_Do
Waybill ru
In this article, we will look in detail at how to fill out the Waybill for a passenger car (form No. 3).
!!! ATTENTION !!! If waybills are filled out incorrectly, the organization's costs for purchasing fuel and lubricants may not be recognized during a tax audit.
IntroductionUntil now, the document that should be used to guide the preparation of travel documents has been Resolution of the State Statistics Committee of Russia No. 78
“On approval of unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport”
(hereinafter Resolution of the State Statistics Committee dated November 28, 1978 No. 78). However, this resolution applies only to legal entities. In total, eight unified forms of waybills have been approved for legal entities of all forms of ownership carrying out activities related to the operation of construction machines or road transport. For accounting for the operation of construction machines and mechanisms: - waybill for a construction vehicle (form No. ESM-2).
How to fill out a waybill? №8 (146) 2014
This file can also be opened in Excel as a table. — Selecting the type of printing of waybills and reports on waybills.
Waybill entry form:
Purpose of the fields of this window:
- Put.
sheet No. Number of the waybill. It is assigned automatically, but it can be changed manually. - Account number - Account number of the waybill. Generated automatically.
- Car
- Selected from the program's Car Directory - Date of issue
- Date and time of issue of the waybill. Using the button located to the right of the field, you can set the current time. - Departure
- Date and time of departure of the vehicle. Using the and buttons, you can set the time to be 5, 10 and 15 minutes longer than the current one, respectively. - Return
- Date and time of vehicle return. - Driver
- Selecting a driver from the Driver Directory - Dispatcher - The employee who created this Waybill
- Mechanic - Selecting an employee from the Employee Directory
- Task
- Contents of the task for the driver - Available
- Choose from several options - Where - Entered manually or selected from previous options
- Condition
- The condition of the car when leaving and when returning in accordance with the Directory of Car Conditions - Odometer
- Vehicle speedometer readings when leaving and returning (km) - Mileage
- The difference between the car's speedometer readings when returning and leaving - Fuel
- The amount of fuel in the car tank when leaving and returning - Refueling
- The amount of fuel filled during the trip (taken from the list of gas stations on the “Routes, Gas Stations” tab of this window). - Consumption
- The difference between the amount of fuel in the return and departure tanks plus refueling - Restricted sheet - Number of the filling sheet
- Note
- Note line of waybill
Fuel consumption rates in winter and summer should be indicated in the Car Model Guide.
On the “ Routes, Gas Stations ” tab of this window there is a table with a list of routes on the waybill. Entry about the route of the waybill:
Purpose of the fields of the waybill route entry:
- Customer
- Selecting a customer from the Program Customer Directory - Route
- Button for selecting a route from the list of past routes of this client - From
- Select the starting point of the route - Where
- Select the end point of the route - Distance
- Route length (km) - Departed
- Time of departure for the route - Arrived
- Route end time - Note
- A note about this route
On the “ Routes, Refills ” tab there is also a table with a list of refills for the itinerary. Refueling entry:
More information about accounting for fuel and lubricants can be found on this page.
When you click on the " Print"
" (), located in the upper part of the "Waysheets" window, a window appears for selecting the type of waybill form to print. Printed forms of waybills are implemented on the basis of template files in Word format and, if necessary, can be edited by program users.
Printed form of a passenger car waybill:
Home page PSoft website Payment and program registration
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 FREE for 3 days 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.
Pre-trip, pre-shift, post-trip and medical examinations
Legal entities and individual entrepreneurs who transport goods or passengers are required to organize a pre-trip or pre-shift inspection of the vehicle with a note entered in the waybill. Inspection and control is carried out by an authorized employee - an inspector of the technical condition of vehicles or an inspector of the technical condition of urban ground electric transport vehicles.
This employee must meet the requirements for specialty and qualifications established by Order of the Ministry of Transport of the Russian Federation No. 467 dated April 23, 2017. Pre-trip / pre-shift control is carried out before leaving the parking lot intended for parking this vehicle, that is, you cannot go to another organization to undergo the procedure, all checks take place in the parking space.
If the car is fully operational, then the controller puts on the waybill the date and time of the pre-trip inspection, his signature, surname and initials. At the same time, the inspector enters a note about the completion of the inspection .
In addition to vehicle inspection, all drivers are subject to pre-trip medical examinations. The exception is drivers of emergency services who go out on call and undergo a medical examination before starting their shift. The passage is marked on the waybill.
Only those drivers who transport passengers or dangerous goods should undergo a post-trip medical examination. The medical worker who conducted the pre-trip or post-trip medical examination puts the date and time on the travel voucher and certifies it with his signature indicating the surname and initials.
Sample of filling out a waybill for a passenger car
A passenger car waybill is a document that takes into account the work and is necessary for:
- Justification of the timing of maintenance and scheduled preventative repairs.
- Confirmation of the validity of writing off the costs of refueling and vehicle maintenance.
- Driver payroll.
- Monitoring the intended use of the vehicle, as it reflects the route and operating time.
Somewhat more lenient requirements for issuing waybills for cars participating in the activities of individual entrepreneurs who calculate taxes according to a simplified scheme, since the listed costs do not affect their taxation.
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The form of this document was approved by Decree of the State Statistics Committee of Russia No. 78 of November 28, 1997.
A waybill is a mandatory document, without which it is prohibited to travel on a route and its absence is an administrative offense and is punishable by a fine.
New filling rules
When filling out vouchers, owners or owners of vehicles can use standard approved forms or vouchers of their own form. But any waybill must contain a number of mandatory data :
- name and number of the voucher;
- validity;
- by owner or owner of the vehicle;
- by TS;
- by driver.
There are some differences when issuing vouchers by different business entities.
Individual entrepreneur
An individual entrepreneur, as the owner or possessor of a vehicle, indicates all the required information on the waybill. Last name, first name, patronymic, address, telephone number, OGRIP number are entered in the field about the owner (owner) of the vehicle.
If the entrepreneur himself is the driver of this vehicle, then his full name is also entered in the driver data section. Also, the individual entrepreneur or his authorized persons records and certifies the dates, times and odometer readings when the vehicle leaves the parking lot and returns. If the individual entrepreneur is also a driver, then this information does not need to be certified; he simply enters it into the trip ticket.
For more information about the waybill for individual entrepreneurs, see the video below.
https://youtu.be/YsRZK0bRRAc
Entity
When filling out a voucher for a vehicle owned or owned by a legal entity, all the required information specified above is also provided. In the section about the owner (possessor) of the vehicle, indicate the name, legal form, location, telephone number, OGRN of the legal entity.
Dates, times and odometer readings when a vehicle leaves the parking lot and enters back are marked and certified by officials appointed by the management of the enterprise.
Individual
If the vehicle belongs to an individual who carries out transportation for his own purposes, then a voucher is not required: regulations regulate the issuance of travel vouchers only for individual entrepreneurs and legal entities .
If an individual transports goods, passengers and luggage accepted in the prescribed manner under contracts of carriage or charter, then a voucher is required. In this case, the legislator sees a clear commercial orientation of such transportation, and the individual must legitimize his activities in one way or another:
- register as an individual entrepreneur and issue vouchers accordingly;
- enter into contractual relations with another individual entrepreneur or legal entity and issue vouchers in the manner established for these organizational and legal forms of economic activity.
Taxi
Waybills are a mandatory document for taxi cars with all the required details listed above filled in. A special feature of a taxi voucher is a field for entering information about the revenue for the transportation performed, indicating the amount charged for landings.
The number of passenger boardings is indicated in a special column. There is also a field for the amount of revenue deposited by the driver at the cash desk. The amount of funds deposited is confirmed by the signature of the cashier and accountant. If during the shift there were premature returns to the parking lot, delays on calls, downtime, then their duration and time of occurrence are included in the ticket with justification of the reasons.
Form No. 4 (passenger taxi) has been developed as a unified form of voucher for use in taxis .
Additional information on taxi waybills is provided below.
https://youtu.be/ld3hv1-_HT4
Freight car
For trucks, the issuance of a waybill is mandatory in all cases of operation - during commercial transportation, transportation of goods for one’s own needs, hauling, movement for repairs, etc. All mandatory items of the waybill are filled out, and it is also mandatory to undergo pre-trip / pre-shift inspection of the technical condition of the vehicle at any departure from the park, as well as pre-trip and (for transportation of dangerous goods) post-trip medical examination.
Unified options for vouchers are form No. 4-S (for trucks with piecework payment to drivers) and form No. 4-P (for freight vehicles with time-based payment to drivers), as well as form No. 4-PG (for individual entrepreneurs’ trucks).
A car
For passenger cars, issuance of a voucher is mandatory in cases of transporting goods or passengers. Even if a passenger car transports at least one passenger or cargo for the organization’s own needs, it must undergo pre-trip or pre-shift control with data entered into the waybill.
The type of waybill according to form No. 3 (passenger vehicles) is actively used by various organizations, because in the case of operating a passenger car, a waybill is necessary to account for and confirm the expenses of the enterprise, costs for fuel and lubricants and fuel, and payroll calculations.
Buses of public and other (non-public) use
Public buses include vehicles operating on city, suburban and intercity routes. Waybill forms in Form No. 6 are used to record and confirm the company’s expenses, costs of fuel and lubricants, and calculation of wages for drivers.
Form No. 6-special is intended for non-public buses used by owners or owners, for example, for transporting their own employees or for one-time transportation under a contract. This voucher contains a customer coupon - it indicates the tariff, the amount of work performed and the total amount to be paid.
Any voucher for public and non-public buses must have fields for marking pre-trip/pre-shift control and pre-trip/post-trip medical examination of drivers.
Special equipment, self-propelled vehicles, excavator, fire truck, truck crane
Waybills for special equipment, self-propelled vehicles, excavators, truck cranes, emergency vehicles are issued in accordance with regulations indicating all mandatory details .
Some differences relate only to the pre-trip medical examination of drivers of emergency vehicles (fire trucks, medical vehicles, police, special services) - they undergo a medical examination before the start of the shift, and not immediately before leaving the parking lot.
For special types of vehicles, a unified form, Form No. 3-special, has been developed, which has tear-off sheets - coupons for the customer indicating the operating time of the vehicle and the amount of payment for the work performed.
Form No. 3 for a passenger car
Form No. 3-SPEC for special vehicles
Form No. 4 for passenger taxi
Form No. 4-P for a truck with time-based payment to drivers
Form No. 4-C for a truck with piecework payment to drivers
Form No. 6 for buses of other use
Form No. 6 for public buses
In general, travel vouchers are necessary for calculating wages for an employee, recording work time and downtime when performing a task, fuel consumption, etc. It should also be noted that when filling out a travel voucher for an automobile crane, there is an important feature.
In the universal form No. 3-special or in your own form, the permits must necessarily describe and highlight in a special font the safety rules for crane drivers, for example, “It is prohibited to start work without the permission (signature) of the person responsible for the safe performance of work on moving cargo.” , “Before starting work, check the functionality of the crane in accordance with the instructions” or “Working under a power line is prohibited!”
How to fill out a passenger car waybill
In this article, we will look in detail at how to fill out the Waybill for a passenger car (form No. 3).
!!! ATTENTION !!! If waybills are filled out incorrectly, the organization's costs for purchasing fuel and lubricants may not be recognized during a tax audit.
IntroductionUntil now, the document that should be used to guide the preparation of waybills was Resolution of the State Statistics Committee of Russia No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machines and mechanisms, work in road transport” (hereinafter referred to as Resolution of the State Statistics Committee of November 28, 1978 No. 78 ). True, this resolution applies only to legal entities. In total, eight unified regulations have been approved for legal entities of all forms of ownership carrying out activities related to the operation of construction machines or motor vehicles
Current form and example of filling out a waybill
10838 The waybill is one of the most important accounting documents that is in circulation at enterprises operating in the transport sector, as well as those using cars for their own needs.
FILES A waybill solves several problems at once.
This is due to the fact that it records all the important information regarding the operation of the car, including:
- consumption of fuels and lubricants, etc.
- mileage traveled;
- its technical condition;
- driver's working hours;
- completed moves during the shift;
Based on all this data, control is carried out over the use of the vehicle and the driver’s labor efficiency, and in the future, the accounting department of the enterprise calculates wages for the driver, mechanic and dispatcher. The waybill is filled out for various vehicles: cars, trucks, and special equipment. Any driver must carry several documents with him while performing his work.
Organization stamp on the waybill
As a rule, a waybill is necessary for the operation of those enterprises that deal with constant transportation. Naturally, in this case, the company has a fleet of vehicles, at least a very small one, as well as several drivers. Based on the transport sheet, calculations regarding the transportation of goods are made, and wages are calculated for drivers. The waybill can be called the primary document. When preparing this document, it is necessary that the organization’s stamp be affixed to the waybill.
In motor transport enterprises, not only the dispatcher and contractor, but also the mechanic, take part in the preparation of this sheet. It is they who, based on the odometer readings, indicate in the document the mileage at the time the car leaves the garage, and also record the mileage when the car arrives. The waybill must be certified with the company stamp and seal. When calculating wages, the chief accountant must sign the waybill.
The organization’s stamp for waybills must also be for the reason that documents, including the waybill, can be checked by traffic police officers.
Transport license Russia
» » » License, transport card (Russia)
transportation of passengers by motor transport equipped for transportation of more than 8 people (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur);
transportation of passengers on a commercial basis by passenger vehicles;
transportation of goods by road transport with a carrying capacity of over 3.5 tons (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur).
Who issues – Transport Inspectorate
Location - 125475, Petrozavodskaya st., 32, room A
The scope of the license is the territory of the Russian Federation.
https://youtu.be/D52Y6awVIu0
Rules for using waybills in 2020
Good afternoon, dear reader. In this article we will talk about waybills - a document that is primarily needed by drivers of commercial vehicles. Popular questions related to the use of waybills: Let’s consider these questions in more detail. The phrase “waybill” is used only once each year times, in paragraph 2.1.1:2.1.1. Carry with you and, upon request, hand over to police officers for verification:.
- in established cases, permission to carry out activities for the transportation of passengers and luggage by passenger taxi, waybill, license card and documents for the transported cargo, and when transporting large, heavy and dangerous goods - documents provided for by the rules for the transportation of these goods;
At the same time, “established cases” are not described in the traffic rules, so you will have to turn to other regulatory legal documents. The waybill is primarily intended for the accounting department of legal entities, as well as for tax inspectorate employees.
License cards for road transport
Multi-colored cards are required for each license. They determine what type of cargo the enterprise has the right to transport.
- Red card – transportation of goods within Russia.
- Green – international transportation.
- Blue – delivery of own products.
- White with a red diagonal - transportation of dangerous goods across the territory of the Russian Federation.
- White with green diagonal – international transportation of dangerous goods.
- White with a blue diagonal – delivery of dangerous goods necessary for the company’s activities.
Each card is issued for a specific car and must be kept by the driver.
Registration number on the waybill, what to write
Contents Every private and public organization must clearly document all its activities.
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Many special forms, forms and rules have been developed for this purpose. If they are followed and the papers are filled out correctly in a timely manner, the entrepreneur will not have problems with either inspection structures or tax authorities, which can provide exemption from personal income tax assessments. Beginning businessmen especially have a lot of questions about the rules for filling out waybills (PLs) and changes in them.
Today we will tell you how to correctly fill out these important documents, and also present to your attention samples of the most common forms developed for releasing a vehicle on a voyage.
The rules for filling out waybills must be followed by any enterprise that uses vehicles in their main or secondary activities. Without this document, filled out properly, no vehicle has the right to go on a voyage.
Rebus Company
Contents Accounting.
Taxes. Audit February 13, 2008 15:23 E-mail About the author of the article Archive of N. Savin, magazine “Accounting in Budgetary Institutions” No. 2/2008 The rules for filling out waybills - documents that every second institution encounters in their work - do not include everything is clear.
From time to time, when preparing and recording them, the accountant has many questions that are not answered in the current regulations. Our material will help you understand the situation and avoid possible mistakes.
What is a waybill? To begin with, let’s define that a waybill is the main primary document for recording mileage, fuel write-off, vehicle route and driver’s work, which should be issued to him daily (if necessary). The unified form of this document was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997.
No. 78. The requirement for a waybill is contained
License card on the waybill, what to write
However, not all accountants noticed that these explanations from officials relate exclusively to the waybill of a passenger car.
The essence of the recommendations of official bodies is that the use of unified forms of waybills approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997.
No. 78 (hereinafter referred to as Resolution No. 78), is optional for tax accounting purposes.
Accountants can limit themselves to independently developed forms of primary accounting documents, approving them in the accounting policy of the enterprise.
Paragraph 15 of the instruction dated November 30, 1983 of the USSR Ministry of Finance No. 156, USSR State Bank No. 30, USSR Central Statistical Office No. 354/7, RSFSR Ministry of Autotrans No. 10/998 states: “Homemade” waybills can be issued monthly. True, such “amateur activities” are allowed only to organizations that are not motor transport organizations.
№ 12)
Types of licenses
Transportation of goods is regulated by 99-FZ “On licensing of certain types of activities.” There are three types of road transport permits:
- Standard license. Gives the right to transport commercial cargo throughout Russia. It also provides the opportunity to transport goods, the delivery of which is carried out within the framework of the enterprise’s activities.
- General International License. Required for cargo transportation outside Russia.
- Limited license. It only allows you to deliver goods across the Russian Federation that are necessary to support the company’s production.
Please note that these three types of permits only apply to motor vehicles. Separate licenses are required for cargo transportation by air, rail or water.
Rules for issuing and maintaining waybills in 2020
Not a day without instructions × Not a day without instructions
- Services:
A waybill is a special document confirming the fact of movement of the vehicle, the work of the driver, and the consumption of fuel and lubricants.
The first law enforcement problem of “homemade” waybills is that the concept of motor transport organizations is not normatively defined. But the Charter of Road Transport of the RSFSR (approved by a resolution of the Council of Ministers of the RSFSR dated January 8, 1969
New rules came into effect in 2020.
In the article you can learn how to correctly fill out a waybill and download a current sample. January 18, 2020 Author: Natalya Evdokimova This is a primary document, it is necessary for accounting and writing off the costs of car maintenance. Also, on the basis of “vouchers” (as this paper is often called), many institutions calculate the driver’s wages.
All institutions, organizations and private entrepreneurs that operate cars are required to draw up waybills.
The form of the document can be developed and approved independently or you can use the form that was approved by Decree of the State Statistics Committee of November 28, 1997 No. 78.
