Waybill for a passenger car sample. How to correctly fill out a passenger car waybill

The primary document for recording the operation of passenger vehicles and the basis for accrual wages The driver is usually provided with a waybill for the passenger car. We will provide a sample of filling out a waybill for a passenger car in our consultation.

Form of waybill for a passenger car

Waybill passenger car (form No. 3) approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.

Sample waybill for a passenger car:

At the same time, even if you decide to use a unified form, it will have to be modified. For example, it will be necessary to indicate the date and time of the driver’s pre-trip and post-trip medical examination.

And if the organization provides transport services, the waybill will also have to reflect information about pre-trip inspection of the technical condition of a passenger car (clause 16.1 of the Order of the Ministry of Transport dated September 18, 2008 No. 152, clause 4 of Article 20 of the Federal Law dated December 10, 1995 No. 196- Federal Law). Also, the mandatory information about the owner (possessor) of the vehicle in the waybill includes OGRN/OGRNIP.

How to fill out a passenger car waybill

Let's show an example of filling out a new form of waybill for a passenger car in 2018, taking into account the requirements of clause 3 of Order of the Ministry of Transport dated September 18, 2008 No. 152.

We assume that the car is not used to provide transport services, therefore, we do not provide information about pre-trip inspection of the technical condition of the vehicle in the new form of passenger car waybill for 2018.

A waybill is the most important document for a vehicle owner from the point of view of including expenses for fuel and lubricants. There are a number of criteria necessary for correctly filling out waybills, which are defined in the legislation of the Russian Federation. Let's look at how to correctly fill out a waybill, what errors in the document will lead to additional taxes, and also provide rules and a sample for filling out the document.

In which legal acts can you find a sample of filling out waybills?

The main source of law, which records the procedure for filling out waybills, is the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 in its current edition. Let us highlight its key provisions:

• waybills must be filled out for each individual type of vehicle (clause 9 of Order No. 152 of the Ministry of Transport); when using the car in shifts by different drivers, you need to create a separate sheet for each of them (clause 11);
• the maximum period for which it is possible to issue waybills and which, therefore, can be indicated in the document is 1 month (clause 10);
• the type of vehicle must be stated in the title of the document, and the number of the waybill in the title (in accordance with the numbering established by the company);
• in the document, in addition to the basic details of the sender: name, address and telephone number, the OGRN must be indicated;

A sample form can be downloaded.

• the waybill must indicate the odometer readings in correlation with the date and time of the car leaving for the task, as well as its return to the garage, signed by the responsible persons of the company or individual entrepreneur, and if the individual entrepreneur himself performs the work of the driver, then he personally (clause 13, p. . 14);
• if the waybill is issued when different drivers use the car in shifts, the odometer readings are noted on the sheet of the driver who first leaves the garage for the task, as well as the driver who drives back to the garage (clause 15);
• the waybill must record the date and time of medical examinations, which are carried out before departure on a flight and after returning from it - they are affixed by a medical employee directly involved in the examination, and also certified with his stamp or signature, with the obligatory indication of the full name. . (clause 16);
• from 02/26/2017 (Order of the Ministry of Transport dated 01/18/2017 No. 17), a mandatory requisite of the waybill became a note on the inspection of the technical condition of the vehicle before departure on a trip (before a shift) - the controlling person conducting the inspection indicates the date and time of its conduct, certified signature with decoding to initials (clause 16.1);
• completed waybills must be registered in a special journal, which is started by the owner of the transport (clause 17).

Read about the procedure for filling out the travel log.

Completed sheets must be stored in the organization using the vehicles for at least 5 years.

These are the provisions of the main legal acts governing the filling out of travel forms. The legislator has not determined how to fill out the relevant document - the necessary data can be entered into it either by hand or on a computer.

It is extremely important to fill out travel forms correctly. Let us consider what will happen if we neglect this using the example of several arbitration proceedings.

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

Errors in the waybill and refusal to refund VAT

The legal consequences of errors made in a document such as a waybill can be very unpleasant for the taxpayer. Noteworthy is the case in which the Federal Tax Service refused to recognize the right of an individual entrepreneur to deduct VAT due to the fact that the waybills were filled out incorrectly.

We are talking about arbitration case No. A65-20582/2013. The plaintiff, an individual entrepreneur, bought a car from an LLC and prepared a number of supporting documents - an invoice and an acceptance certificate. The seller issued an invoice to the buyer, which included VAT. It is also known that the individual entrepreneur paid for the car using credit funds.

IP, having carried out state registration cars, filed a VAT return with the Federal Tax Service, which indicated the amount to be deducted. However, the tax authorities denied the deduction to the individual entrepreneur, considering that the car was purchased not for business, but for personal purposes.

The buyer of the car filed a claim in arbitration, intending to achieve judicial procedure cancellation of the decision of the Federal Tax Service. But his attempts were not crowned with success - the court in 3 instances confirmed the rightness of the tax authorities.

During the hearing, the individual entrepreneur presented to the court copies of travel documents as evidence of using the car for business purposes. However, the judges considered that these sources did not comply with the requirements of Order No. 152 of the Ministry of Transport, since they did not indicate some important, in the opinion of the court, details. In addition, during the hearings, it was established that in the vehicle acceptance certificate there was an error in indicating the name of the LLC that sold the vehicle to the individual entrepreneur.

The destination is not specified - expenses for fuel and lubricants cannot be written off

Another very noteworthy situation occurred within the framework of arbitration case No. A55-23291/2012. The Supreme Arbitration Court refused to transfer it to the level of the presidium of this instance, thus leaving the cassation decision in force.

The taxpayer filed a lawsuit against the Federal Tax Service, intending to challenge the tax authorities’ decision to refuse to include fuel and lubricants costs in the company’s cost structure. Federal Tax Service inspectors considered these costs unconfirmed, since the travel sheets generated by the taxpayer to confirm the costs of fuel and lubricants did not indicate the destinations to which the drivers traveled.

The amount included in the lawsuit is quite significant - 700,000 rubles. But the taxpayer was unable to sue her. During the hearings at first instance, the judges confirmed that the tax authorities were right. The appeal gave the plaintiff a chance, establishing that the route of the car, as well as the destination of the cargo, should not be recorded in a document such as a waybill by organizations that are not transport companies in their main profile. In addition, as the appellate court considered, the waybill should not be considered as the only source capable of confirming the involvement of the car in commercial activities taxpayer.

However, the cassation overturned the decision made by the appellate court. The judges considered that the waybill is a document that is created specifically for the purpose of confirming the validity of the company’s costs in the form of fuel and lubricant costs. Therefore, if the waybill does not contain information about the destination, then, according to the judges, it is impossible to reliably establish the fact that the company’s drivers used the car for official purposes. Therefore, this detail of the waybill, if we follow the position of cassation, should be considered as mandatory, reflecting the essence of the business transaction.

Information about the destination recorded in a document such as a waybill, if we follow the logic of the provisions of the ruling of the Supreme Court in this case, must be sufficiently detailed. According to YOU, the waybill must include the name of the organization where the car is going, as well as the address of the corresponding facility.

Rules for issuing waybills for accounting in 2018-2019

In practice, a fairly wide range of waybills can be used - it all depends on the type of vehicle, the method of its use, as well as the specifics of the organization’s activities. The main source of law in which forms of travel documents are approved for various types automotive equipment, as well as types of enterprises - Resolution of the State Statistics Committee No. 78 dated November 28, 1997. However, the use of this document is not mandatory, and the owner of the transport has the right to develop his own waybill form or, using a suitable unified form as a basis, supplement it with the necessary details.

A waybill is a very important 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 is 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. How to fill out this document correctly and avoid possible sanctions for errors, taking into account latest changes in legislation?.

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. New form, according to which the 2019 waybill is filled out, was approved twenty years ago Resolution of the State Statistics Committee of November 28, 1997 No. 78. It is still relevant, although over the years it has been amended many times of various kinds. The last of them was introduced by the Ministry of Transport by order No. 476 dated November 7, 2017. Due to these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill. So, individual entrepreneurs It is imperative to indicate your OGRI, and organizations - OGRN.

Depending on the type Vehicle and areas of their application need to be used different types waybills. Thus, separate new forms have been developed for:

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

The procedure for issuing waybills has been established by order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which is valid as amended on November 7, 2017, which entered into force on December 15, 2017. Waybills are taken into account in a special journal. Let's take a closer look at what changes took place in waybills in 2019 and how to draw up this document so that inspectors from tax authorities and the traffic police, who most often view this document.

New waybill form

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 maintaining this primary document are established only for motor transport companies, however, for all others it is a document strict reporting and must contain required details. In 2019, there was more such information - at the end of 2017, officials added the obligation to indicate in the waybill information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

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 accounting policy organizations, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 also apply to primary documents of strict reporting Federal Law dated December 6, 2011 No. 402-FZ about accounting.

Thus, new waybills for 2019 must contain the following information:

• name and number of the document itself;
• details of the car owner (OGRIP and OGRN);
• date of issue;
• validity;
• information about the vehicle driver;
• data about the vehicle itself;
• information about the vehicle owner;
• data on passing technical inspection before the flight.

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, it must be returned to the authorized person against signature; in this 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.

Who needs waybills and why?

Waybills, as before, 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 on official transport is stopped by a traffic police inspector to check documents, this document confirms the validity of the trip, the legality of transporting cargo and passengers and indicates that the vehicle is in good condition and the driver has the right to drive it. If there is no voucher available, you will have to pay administrative penalty By Article 12.13 of the Code of Administrative Offenses of the Russian Federation.

Procedure for registration and example of filling out a waybill

By completing this form for vehicles in motor transport organizations Dispatchers are responsible for this, while in other companies it may simply be an employee authorized to release cars for flight. 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 the errors made in it. Sometimes the drivers themselves are responsible for issuing waybills, but 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 or working day, or for a whole month. In addition, the unified form provides the opportunity to extend the validity period of this document, since accidents may occur to vehicles on flights. various situations, 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. On every accounting document so that he has legal force, there must be a 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 entries in the waybill 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, an organization mechanic. The data on the pre-trip medical examination must be filled out by a medical worker, indicating the date and affixing a personal stamp. 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 used to fill out vouchers special program. 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 of the cost of fuel 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.

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes the storage of closed waybills for five years. 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.

A correctly completed new waybill according to Form No. 3 (for a passenger car) looks like this:

Title page taking into account changes in the order of filling (prepared using the commercial version of ConsultantPlus):

Continuation:

Vehicle Waybill

Waybills

Changes in waybills came into force in December 2017(Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476).

From 2018 onwards it is now obligatory to include the travel document OGRN and data on pre-trip inspection are entered.

The round stamp on the form has been cancelled, if its use is not provided for by the Charter.

If the organization decides to approve its form of waybills, then the following mandatory requirements should be taken into account:

The name of the document, number and date of issue (when assigning numbering, it is necessary to observe chronology);

Validity period of the waybill (maximum period - one month);

Information about the owner of the car with the obligatory indication of the OGRN;

Information about the driver of the vehicle (full name, number driver's license);

Information about the car (state license plate, make);

Speedometer data before leaving for a flight and upon returning to the garage;

Date and time of the start of the voyage and return to the parking lot;

Signature and full name the responsible employee who indicated the odometer readings, date and time;

Date and time of pre-trip and post-trip medical examination of the driver;

Stamp, signature and full name. the health worker who performed the medical examination;

Information about passing the pre-trip technical inspection indicating the date and time (DD/MM/YYYY, as well as hours and minutes).

Signature and full name person responsible for vehicle inspection (mechanic, inspector, foreman).

The completed document is certified by signature dispatcher and the head of the institution or persons authorized by the head.

If the company uses a seal, then the waybill is sealed.

The waybill is drawn up in one copy and is given to the driver. At the end of the trip, the driver must hand it over to the responsible person for signature.

Waybill 2018 required not only for writing off expenses and confirming them in tax office. The driver needs it on a trip to confirm to traffic police officers the legality of using the car, transporting passengers or cargo.

If the traffic police inspector is not provided with the form, then the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Rules for filling out a waybill

The Ministry of Transport has approved new waybills for 2018 for each type of vehicle.

A waybill is required to:

Write off compensation for the use of personal property if an employee drives his own car on company business;

Confirm the reality of the cargo transportation transaction.

How often to issue waybills

Frequency of preparation of waybills depends on whether the company is considered a motor transport enterprise or not.

Motor transport companies issue waybills daily and they are valid for one day (shift).

For more long term waybills are issued only for business trips. Then the driver himself writes down a detailed route indicating the relevant dates.

Organizations that do not belong to motor transport, issue waybills at a frequency that allows you to justify the cost of fuel and lubricants and at least once a month.

Waybill form

If the company is not a trucking company, then she can issue waybills according to a unified form orindependently developed form.

Waybills are issued no matter if you have your own car or a rented one.

Unified samples of waybills were approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78.

If standardized sample waybills are not suitable company (for example, some of the details are not used or there are no necessary indicators), then it can develop the form itself.

Own form must comply with the legal requirements for primary documents (Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

The use of own waybills is recorded in the accounting policy (clause 4 of PBU 1/2008).

Filling out Waybills

When leaving the car and after returning to the garage, the waybill is checked by the mechanic or employee responsible for operation. He looks at the speedometer readings, fuel consumption, etc., and certifies it with a signature or stamp.

Entrepreneurs and organizations may use passenger vehicles for business purposes when carrying out their activities. In order to properly organize its work, take into account the operating time, and also avoid problems with road inspections, business entities must draw up a document such as a passenger car waybill Form 3 or another developed form taking into account the needs of the company.

Regardless of the type of vehicle, and whether it is owned or hired under lease agreements, it is necessary to organize proper documentary recording of its operating indicators.

A waybill for a passenger car must be drawn up not only to ensure the safe use of the car, but also to properly plan expenses for it, justify costs for tax purposes, etc.

After all, not only the technical condition controller and the medical inspector, but also the gas station attendant, dispatcher, accountant, department head, etc. put their marks on the issued document.

It records the time of departure and arrival of the car, speedometer readings, remaining fuel, as well as the route of the vehicle. It is this document that the traffic police inspector requests when he stops a car on the road.

From this document, he determines who owns or uses the car, where it is going, etc. This information is also needed by the company administration to determine whether the car is being used for its intended purpose or not.

The voucher is proof for business partners that services have been provided to them.

The dispatcher calculates the planned and actual fuel consumption, determining the efficiency of the vehicle. Tax inspectors ask for a waybill, which is primary document on work accounting to check the correctness of expense accounting for tax purposes.

Is it necessary to use waybills?

If the owner is a citizen and he uses the car for his own purposes, there is no need to draw up a voucher.

When a passenger car belongs to a company or is used by it to carry out business, then in order to be able to take into account the costs of fuel, repairs, etc., it must draw up a voucher. However, if a company applies preferential regimes, for example, UTII, patent, simplified tax system “Income,” then expenses do not need to be taken into account for calculating taxes. Therefore, the subject can ignore the preparation of the trip.

Important! But there are cases when this document must be issued - transportation of cargo and passengers. This requirement is enshrined at the legislative level. That is, if the activity of the subject is related to passenger and transport transportation, a waybill must be used.

In these cases, the organization or individual entrepreneur may be fined for its absence in accordance with the Code of Administrative Offenses.

Changes in document design in 2018

Since December 15, 2017, individual entrepreneurs and organizations are required to indicate their OGRIP or OGRN on the waybill of the vehicle, regardless of its type (according to Order of the Ministry of Transport No. 476 of November 7, 2017). Previously, this detail was not among the required elements of the waybill - it was necessary to indicate only the name of the entity, its organizational form, location address and telephone number. Therefore, from this year you need to remember to enter this registration number.

In addition, now it is necessary to record not only performance indicators motor vehicle, but also make a note of which technical condition inspector recorded them, inspected the machine and approved it for the line. It has become mandatory to decipher the surname and initials of these technical workers next to the signature.

Download a new waybill form for a passenger car for 2019

Sample of filling out a waybill for a passenger car in 2019

Front part

You need to start filling out the form by indicating its series and serial number. Placing a stamp in the left corner is now optional. The date of its creation is entered under the name of the form.

In the next field you need to write down the company name, location address and contact number. According to the new requirements, the company’s OGRN is now also entered in this column.

In the table on the right side it is indicated.

Full name is indicated in the bottom column. driver, then his personnel number, driver’s license details, available vehicle classes.

The next few fields are filled in with specialized transport companies. When issuing license cards, they indicate its class and also indicate the details in specially designated columns.

Then the dispatcher indicates the task that the driver must perform according to the ticket. Usually here they indicate at whose disposal the car is being transferred, at what address it should arrive, at what time the work begins and ends. After signing, the dispatcher hands over the ticket to the driver.

On the front side there are also columns for the mechanic. First, he checks the serviceability of the car, enters the speedometer data and the amount of fuel at the beginning of the day and certifies this information by affixing a signature.

After this, the driver signs, confirming acceptance of the car and agreement with the above data.

When refueling a car with fuel, the tanker indicates the quantity, brand, and signs.

The dispatcher, after returning the car to the garage, records the date and time of this event. It can also record downtime and disruptions.

After returning to the garage, the mechanic checks and enters into the ticket information about the speedometer and the remaining amount in the tank after returning. Next, he signs about acceptance of the car, and the driver signs about the transfer and agreement with the specified indicators.

Based on the recorded data, the dispatcher calculates the standard fuel consumption, compares it with the actual fuel consumption, and based on this, identifies excess consumption or savings.

Reverse side

The driver must fill out the back side of the voucher himself. He must record line by line information about each trip, departure and arrival addresses, time spent on the road and mileage. If at this time he serves third parties, then they can put their signatures at the end of each line.

At the bottom of the sheet, based on the specified data, a summary of the operating time and the distance traveled is summed up. The driver’s salary for this voucher, calculated based on time or mileage, can also be indicated here.

Accounting entries

When processing vouchers, an accountant can make the following entries:

Document storage order

The process of storing waybills is established at once by two regulations– Order of the Ministry of Transport No. 152 and Order of the Ministry of Culture No. 558. It should be noted that there is some inconsistency between these two documents.

The order of the Ministry of Transport establishes that the company must retain waybills for no less than 5 years. But she can extend it given period, if it indicates this in internal documents.

But the order of the Ministry of Culture says that the period of 5 years is valid only if during this period the documents were checked by regulatory authorities.

Therefore, if no inspections were carried out during this period, then the company does not have the right to destroy these documents. In addition, the order clarifies that the waybill may be the only documentary evidence of the employee’s harmful working conditions. In this case, it must be preserved for at least 75 years.

Attention! It should also be noted that the voucher is also an accounting document and tax accounting. Therefore, it may also be subject to the requirements of the Tax Code and the law on accounting. The first specifies that documents must be retained for at least 4 years, and the second - five years.

Liability and penalties (Federal Tax Service, State Traffic Safety Inspectorate)

If a waybill for a company car is not issued, or is issued with errors, then not only traffic police officers can be punished for this when checking documents, but also the Federal Tax Service.

What kind of punishment the driver will suffer if he does not have a ticket is determined by the Code of Administrative Offenses. It is believed that he himself is responsible for the operation of the transport, therefore, in the absence of a waybill, the driver will be fined 500 rubles.

In addition, a fine may also be imposed on the responsible person of the organization, who is obliged to prepare such documents. He may be subject to a fine of 20 thousand rubles. Also, penalties may be extended to the company, for which entity is punished by 100 thousand rubles.

Another reason for a fine is the incorrect execution of the travel form, or the absence of the necessary marks on it. So, if the document is not stamped with a medical examination stamp, then a fine in the amount of 5 thousand rubles for the responsible person and 30 thousand rubles for the company may be issued. The same amount of fines also applies in case of failure to pass a technical inspection before leaving the car.

Attention! It should be noted that these fines apply equally to both companies and entrepreneurs.

Since waybills serve to confirm the company’s expenses, these documents can also be checked by the Federal Tax Service. If there are no such forms, or they were lost, then the authority will consider this a violation of accounting for income and expenses, which is why a fine of 10 thousand rubles is imposed.

If several such violations are detected during one period, the amount of sanctions may be increased to 30 thousand rubles. In addition, if it is decided that the organization has understated tax base, then she will be additionally fined 20% of the amount of the underpayment.