Waybill of a passenger car form 3 sample. Rules for registration and maintenance of waybills

The use of a waybill is mandatory for organizations carrying out transportation by car cargo or passengers.

Waybill passenger car has an approved form No. 3 and is drawn up in accordance with the requirements specified in the Instruction on the procedure for making payments for carriage by road. This instruction entered into force on November 30, 1983.

In addition to the waybill, the accounting of transportations presupposes keeping the Register of the waybill movement (approved form No. 8). In the case of the carriage of goods, an additional consignment note is drawn up (registration according to the form No. 1-T). The operation of freight vehicles imposes on the organization the obligation to fill out the waybill of the truck. For this, form No. 4-p or form No. 4-c is provided.

Individual entrepreneurs, following the order of the Ministry of Transport of Russia No. 68 dated 06/30/2000, use special forms of waybills for road transport:

• form No. PL-1 for a passenger car;
• form No. PG-1 for a truck;
• form number PA-1 for the bus.

At the same time, take into account fare the entrepreneur has the right only if the relevant type of activity (namely, "transport cargo transportation") is reflected in the documents on his state registration.

Maintaining

The driver, when driving a car owned by the company, must have several documents on hand:

• category B driver's license;
• registration documents for the specified vehicle;
• power of attorney on behalf of the organization for the right to drive this car;
• waybill (form No. 3);
• in the case of the carriage of goods;
• special permit in the case of transportation of dangerous or bulky goods.

The waybill is issued to the driver for every working day against receipt. If the duration of transportation is more than a day (for intercity trips), it is allowed to use the waybill for the corresponding period.

In addition, the organization has the right to develop and consolidate in its accounting policy own waybill of a passenger car with a monthly validity period. Such a document can be used to confirm the cost of fuels and lubricants, provided that this car is not used for the carriage of goods or passengers. This is stated in the letter of the Ministry of Finance No. 03-03-04 / 1/363 dated 15.11.2005.

The head of the enterprise, as well as the persons responsible for the operation of this vehicle (dispatcher, refueller, checkpoint or quality control department mechanic) are responsible for the registration of the waybill. It is not allowed to fill in the waybill directly by the driver of the car, who only puts his signature when leaving and returning to the garage.

Filling

Before handing out the waybill to the driver, the dispatcher puts in it the date of issue corresponding to the date of registration of the sheet in the journal, indicates the operating mode (business trip, weekday, work outside the schedule, etc.), fills in information about the vehicle in use and trailer (license plate, make, type and garage number), as well as information about accompanying persons.

The section "Work of the driver and the car" contains column 2, which allows you to record the time of departure and return of the car.

The section "Assignment to the driver" is necessary to reflect the name of the customer (according to the terms of the contract or a one-time application), as well as the time of arrival vehicle to the specified customer.

In addition, the dispatcher fills in the "Issue fuel" line, in which he prescribes the amount of fuel required to complete the task, determined by calculation.

The correctness of entering the specified information is certified by the signature of the dispatcher, after which the waybill is issued to the driver.

Before leaving the garage, the driver presents the waybill to the tanker or the technician who dispenses fuel. In this case, the refueller reflects the number of issued fuels and lubricants in columns 6 and 8 of the section "Fuel movement" and puts his signature.

After passing the pre-trip medical examination, the driver gives the waybill to the medical worker, who puts a mark in it about the driver's access to driving.

At the moment of departure, the checkpoint or OTK mechanic records the speedometer readings in the waybill (filling in the "Driver and car work" section of this sheet), the time the car leaves the garage and the remaining fuel in the tank at the time of departure. After that, the mechanic and the driver put their signatures in the corresponding sections of the sheet, and the driver starts operating the car.

The customer puts down the necessary marks in columns 19, 21 and 22 of the waybill. They reflect the arrival time, as well as the speedometer readings during the arrival and subsequent departure of the car.
To reflect other information not provided for in the special columns of the waybill (for example, marks of the road service, refusal of the customer, etc.), the line "Special marks" is used.

At the end of the shift, when the car is returned to the garage, the mechanic fixes the time of arrival and the speedometer reading, filling in columns 2, 4 and 10 of the "Work of the driver and the car" section.

A refueller, accepting coupons for fuels and lubricants from the driver, fills in column 11 of the section "Fuel movement" and signs for receipt.

The fact of handing over the car to the mechanic is reflected in the line "Return to the garage" (columns 5 and 6) and is certified by the signature of the driver and the mechanic of the checkpoint or quality control department. Then the driver hands over his waybill to the dispatcher, who puts his signature on it in the line “Accepted by the dispatcher” and registers the handed waybill in the journal (form No. 8).

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What has changed in filling out travel tickets since February 26, 2017? Is it obligatory to issue waybills in the new form in March? Does every waybill now really require a signature of a mechanic about the pre-trip inspection of a car or truck? In this article you will find answers to these and other questions, and you can also download new forms of travel tickets.

Forms of waybills

• or unified forms of waybills (approved by the decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
• independently developed forms of waybills.

The waybills are needed to confirm the production nature of trips and to write off fuel, spare parts and compensation for the use of personal vehicles in tax accounting.

New required details from February 26

1. Title - waybill;
2. Number;
3. Validity;
4. Information about the owner of the car;
5. Machine type and model;
6. State registration plate of the car;
7. Odometer reading when leaving the garage and when entering the garage;
8. Date and time of leaving the garage and entering the garage;
9. Signature and full name an employee who puts odometer readings, date and time on the sheet;
10. FULL NAME. driver;
11. Date and time of the pre-trip and post-trip medical examination of the driver;
12. Stamp, signature and full name medical worker who conducts a physical examination;
13. A mark about the pre-trip inspection of the technical condition of the car with the date and time;
14. Signature and full name the inspector of the technical condition of the machine.

Canceling Printing

Draw up a waybill for every day or for another period - no more than one month. When a vehicle is used in shifts by several drivers, it is possible to issue several waybills for one car at once - for each driver.

New form for 2017

Also you can for cars. In the same way, you can correct the form of the waybill for trucks so that you can make notes about the pre-trip technical inspection on it.

Keep in mind that if you approve a new waybill form for 2017, then this circumstance will need to be recorded in the organization's accounting policy (clause 4 of PBU 1/2008).

In many organizations, the director and driver and mechanic are in one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.

When preparing these documents, you need to remember that for cars and trucks there are different forms of waybills... They were approved by the Ministry of Transport of Russia in the corresponding Order. In 2017, the order underwent further changes, the result of which was the introduction of new details into the form in question.

It is worth noting that companies can, but are not required to use approved forms of documents. About it should be said in an approved organization. The legislation allows companies to independently develop forms.

In this case, the only condition is availability of mandatory information, namely:

• document's name;
• serial number;
• information about the period for which the waybill was issued;
• information about the owner of the car;
• vehicle data, i.e. its type and model, state number;
• information about the mileage at the beginning and end of the working day;
• the date and time at which the car left the parking lot and at which it returned;
• personal signature and its transcript of the employee who controls the vehicle's mileage and its operating time;
• information about the driver;
• the doctor's mark on the examination of the driver;
• a mark that the car passed before starting work technical control, indicating the date and time of such an inspection;
• personal signature and its transcript of the employee who releases the car for departure.

New required details

The fact that the mechanic must control the technical condition of the car before each flight was indicated by the Ministry of Transport of Russia back in 2014. However, the necessary requisite was not in the waybill, which allowed organizations to ignore this requirement with impunity... Now this requisite has become one of the mandatory.

Since 2018, you need to provide accurate information about the owner of the vehicle. Legal entities now indicate OGRN, SP - OGRIP. The seal and stamp in the header are no longer required details.

Unified forms have already been developed and approved. Companies that do not use them should revise their documents for compliance with the new requirements.

There are constant disputes over which companies must comply with the requirements of the Ministry of Transport - transport or all organizations that have cars. The ministry's opinion is unambiguous. His claims extend absolutely everything legal entities and individual entrepreneurs, even if the car is used by management only for management needs.

If the company does not comply with this requirement, then it faces administrative penalty in total RUB 30,000, as well as fuel costs can be excluded from the tax base when calculating income tax.

The employee who is entrusted with monitoring the technical condition of the vehicle before starting its work must have the appropriate certification. Typically, he is a mechanic or driver. If the company does not have such a position, then you can put the required mark in the service center, with which you will have to conclude a contract for the maintenance of the existing vehicle fleet.

For example, an individual entrepreneur himself can undergo special training if his activity is related to transportation.

If during the pre-trip control a breakdown was detected, then a mark in the waybill does not need to be put, and the car is not allowed to leave.

According to current regulations, a waybill must be issued for each leaving vehicle, even if it is a forklift and it works within the warehouse. The name of the form must contain the type of vehicle. This refers to a car or truck.

In addition to the form of the waybill used, the accounting policy must indicate how is the assignment of numbers to forms... This is due to the fact that the legislation requires keeping records of the issuance of vouchers in a specialized one, where end-to-end numbering must be observed throughout the year. However, if the company has several types of Vehicle numbering of sheets for cars is allowed separately from trucks.

The period for which the form in question is issued, depends on the activities of the company... If it is a transport company, then it issues it for one working day... The exception is business trips. In this case, the waybill is valid for the entire period of a business trip.

For all other firms, there are no hard restrictions. They can also draw up a document every day, or they can draw up it for a month. Moreover, the calendar month is maximum the period for which it is issued.

A mechanic or a driver having the appropriate authority must certify the date and time of departure and return, mileage at the beginning and end of the working day with his signature. The signature must have a written transcript or a stamp with this information.

If several employees can travel by one car, then a waybill is issued to each driver. In such a situation, the date, time of departure and the readings of the device, which takes into account the mileage, are entered in the waybill of the driver who leaves the garage first, and the date and time of arrival and the mileage at the end of the working day - in the waybill of the driver who returned the car to the place of permanent parking. ...

The employees to whom the waybills are issued, must be examined by a physician before and after work. He must affix the appropriate stamp to the document and certify it with his signature.

This requirement is often violated in practice, since not every company can afford to have the position of a medical worker in the staffing table. However, the absence of this mark is a serious violation. To avoid it, the manager must conclude a contract for medical service with a specialized organization.

The tabular part of the waybill is intended for entering information about the employee's route. Here you enter data on the destination, arrival and departure times from there. Moreover, the requirement that these data were certified by the responsible persons.

For example, a car trading company was sent with a consignment for delivery to retail stores. In this case, store directors must sign the waybill upon arrival of the car. This measure is an additional control function that allows you to check the mileage, operating time, and it also confirms the production nature of the costs accounted for in this document.

The waybill also indicates fuel movement information... Based on it, it is produced. This site accounting has always been the object of close scrutiny from various reviewers. And quite often the tax authorities withdrew the waybills, or rather fuel costs, from the calculation of income tax due to their incorrectness, which led to penalties and the accrual of penalties.

As mentioned above, the registration of the issued waybills must be carried out in specialized journal... Typically, this journal is compiled for a calendar year, because from the new year, the numbering begins anew. It should be stored, like all documentation, including waybills, for 5 years.

V this year The provisions of federal legislation remain in force, allowing legal entities with the organizational and legal form of LLC and JSC do not use printing at all... If the management of such companies makes an appropriate decision, then it should be recorded in their charter.

Thus, if the charter of the organization states that the company does not use printing, then it is not put on any document of such an organization. If the company decides to use the print, then it must be put only on those documents on which the legislation provides for this obligation.

Consequently, the Ministry of Transport of Russia, having adopted amendments to Order No. 152 at the beginning of the year, simply eliminated the existing disagreements between its provisions and the above norms. In particular, the adjustments concerned clause 12 of the Order, from which the mention of the stamp and seal of the organization that owns the car was excluded. It is considered that the data indicated in the form of the waybill about the company quite enough to identify the owner.

The laws regulate only the minimum amount of information that must be provided in the form in question. Therefore, the company may decide that it puts its stamp on the waybill. It won't be a mistake. Only this decision needs to be recorded in your accounting policy. And you need to remember that tax inspectors are not entitled to exclude the costs of such waybills from the tax base.

New Form 2018

The adjustments that were made to the Order of the Ministry of Transport of Russia, demanded to change the approved form of the waybill... Companies and individual entrepreneurs should finalize the forms so that they contain all the required data.

So, it is necessary to provide a place for filling in information about the technical condition of the car before and after work, the owner of the vehicle, OGRN and OGRIP. In this case, the mark is put with the date and time, as well as with the signature of the responsible employee and its decoding.

It is logical from the point of view of clarity and verification of correctness to enter data on the technical condition of the vehicle in tabular form. An example of such a table is presented below.

Waybills officials Companies can fill out using a computer, or they can fill out by hand. Legislation allows both options clearance. The main requirement is the availability of all the data that are listed in the Procedure for issuing travel tickets. In 2018, waybills are issued for a day or for a period of not more than one month.

If the company's employees use their cars for business purposes, then the companies are advised to draw up waybills, otherwise tax inspectors during the next check may consider that they have not accrued contributions for compensation for using the employee's personal vehicle. pension provision and social security.

As a result, she faces not only additional accruals these payments, but also interest, and. In such situation the position of the auditors is unambiguous: the absence of a waybill indicates that the car was not used for the main activity of the company, and the employee received a salary, which, in turn, should be subject to contributions to extra-budgetary funds. In such a situation, the company remains just go to court.

Analysis of arbitration practice shows that the correctness of the waybill is guarantee for the company to defend its position... But negligence in the design is likely to lead to the satisfaction of requirements. tax office or outside auditors extrabudgetary funds, because an incorrectly executed waybill is considered defective, which means that it cannot confirm the production nature of the trip.

Such a document is removed from the accounting, and the costs on it are restored from the taxable base, which ultimately leads to additional accrual of income tax, and in some cases - to the refusal to deduct value added tax.

The waybill may be considered defective, even if all required details, but, for example, no route was specified. In such a situation, the positions of judges of all instances agree that such a waybill cannot confirm the correctness of fuel write-off, therefore, such costs cannot be included in the calculation of income tax.

Instructions for filling out a waybill in 1C Accounting is presented below.

The 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 used for business purposes, it helps to calculate the costs. Many services check vouchers: the Federal Tax Service, the State Traffic Safety Inspectorate, and the labor inspectorate. How to fill out this document correctly and avoid possible sanctions for mistakes, taking into account recent changes in the legislation ?.

The so-called "vouchers" are accounting primary documents that must be kept by all organizations and individual entrepreneurs operating vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents. New form, according to which the 2019 waybill is filled in, approved twenty years ago Resolution of the State Statistics Committee of November 28, 1997 No. 78... It is still relevant today, although over the years changes of various nature have been made to it many times. The last of them was introduced by the Ministry of Transport by order of November 7, 2017 No. 476. Due to these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated in the waybill. So, individual entrepreneurs be sure to indicate your OGRIP, and organizations - OGRN.

Depending on the type of vehicle and their area of ​​application, you need to use different types waybills. Thus, separate new forms have been developed for:

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

The order of registration of waybills is established by order of the Ministry of Transport of Russia dated 09/18/2008 N 152, which is valid as amended on November 7, 2017, which entered into force on December 15, 2017. They take into account the waybills in a special journal. We will understand in more detail what changes occurred in the waybills in 2019 and how to draw up this document so that there are no questions from the inspectors from the tax authorities and the traffic police, who most often look at this document.

New form of waybill

The waybill of the vehicle is necessary when leaving any vehicle for work purposes, regardless of whether it is the organization's own car or rented. Strict requirements for maintaining this primary document are established only for trucking companies, however, for all the rest it is a document strict accountability and must contain the 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 passing pre-trip control of the technical condition of the car. In addition, the obligatory round stamp on the issued letterhead was canceled.

If a unified form is not suitable for an organization, it can develop its own version, which should 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 are also applied to the primary documents of strict reporting. Federal law dated December 6, 2011 No. 402-FZ about accounting.

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

• the name and number of the document itself;
• details of the car owner (OGRIP and OGRN);
• date of issue;
• validity;
• data about the driver of the vehicle;
• data about the vehicle itself;
• data about the owner of the vehicle;
• data on the passage of 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 should be affixed only to those organizations that use it in accordance with their Charter. The form is drawn up in one copy and handed over to the driver. After that, 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 what waybills are generally needed for.

Who needs waybills and why

Waybills, as before, are necessary for organizations to control the movement of vehicles, calculate wages drivers, fixing the consumption of fuels and lubricants, calculating depreciation on the car, accounting for the total costs of transport. In addition, if a traffic police inspector stops a driver on a service vehicle for a document check, this document confirms the validity of the flight, the legality of the carriage of goods 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, you will have to pay an administrative fine for article 12.13 of the Code of Administrative Offenses of the Russian Federation.

The procedure for registration and a sample of filling out the waybill

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

You can write a ticket for one flight or working day, or for a whole month. In addition, the unified form provides for the opportunity to extend the validity of this document, since different 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 filling out. We have collected them in a table so that each organization can navigate and choose the one that is needed.

If such waybills are suitable for an organization, the forms can be downloaded directly from the links in the table from the relevant regulations. On each accounting document in order for it to have legal force, there must be a stamp of the organization-owner or lessee of the vehicle. In addition, it is necessary to put down the time of departure from the garage and the exact time of returning the car to the 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 is returned to the garage, the entries in the waybill must be checked for compliance with the indicator of the instruments in the vehicle, such as the 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 in by the health worker, indicating the date and affixing a personal stamp. The record must state that the driver "has passed the pre-trip medical examination and is admitted to work." If necessary, a mark is also put on the medical examination after the flight.

Sometimes it is used to fill out vouchers special program... It allows you to hide unnecessary areas of the document, determine exactly how long the road took, and also put the 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 in the same way. In addition, it 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 balance. The absence of such a program is not a violation, since it is not prohibited to fill in new forms manually.

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 prescribes keeping closed waybills for five years. The head of the organization, as well as the authorized persons who are responsible for the operation of the vehicle, are personally responsible for the correct execution of documents. Those of them who put their signature on the form are responsible for the accuracy of the data that they have certified. If, during the inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they can exclude the fuel and lubricants written off on it from the list of expenses for the purpose of taxation of profits. Then the organization will have to pay additional tax, as well as pay fines and penalties assigned by inspectors.

A correctly completed new waybill in form No. 3 (for a car) looks like this:

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

Continuation:

Entrepreneurs and organizations can use light vehicles for business purposes in the course of 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 such a document as a waybill of a passenger car, form 3 or another developed form, taking into account the needs of the company.

Regardless of the type of vehicle, and whether it is its own or attracted under lease agreements, it is necessary to organize the correct documentary accounting of its operation indicators.

The waybill of a passenger car must be drawn up not only in order to ensure the safe use of the car, but also for the correct planning of costs for it, justification of costs for tax purposes, etc.

Indeed, in the written out document, not only the technical condition controller and the medical examination inspector put their marks, but also the refueller, dispatcher, accountant, department head, etc.

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

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

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

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

Is it obligatory to use waybills

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

When a passenger car is owned by a company or used by it for business, then in order to be able to take into account the costs of fuel, repairs, etc., it must constitute a ticket. However, if the company applies preferential regimes, for example UTII, patent, STS "Income", then the costs for calculating taxes do not need to be taken into account. Therefore, the subject can ignore the preparation of the voucher.

Important! But there are cases when it is necessary to write out this document - the carriage of goods 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, the waybill must be used.

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

Change in the design of the document in 2018

From December 15, 2017, individual entrepreneurs and organizations are required to indicate their OGRIP or OGRN in the waybill of the car, regardless of its type (according to the order of the Ministry of Transport No. 476 of 11/07/2017). Previously, this requisite was not among the mandatory elements of the waybill - it was necessary to indicate only the name of the subject, its organizational form, location address and telephone number. Therefore, from this year on, you need to remember to enter this registration number.

In addition, now it is necessary to record not only the performance indicators of the vehicle, but also make a note of which inspector of the technical condition recorded them, examined the car and carried out its admission to the line. It became obligatory to decipher the surname and initials of these technical workers next to the signature.

Download the new form of waybill for a passenger car for 2019

A sample of filling out a waybill of a passenger car in 2019

Front part

You need to start filling out the form by indicating its series and serial number... Stamping 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 name of the company, the address of the location 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 is affixed.

The lower column indicates the full name and surname. driver, then his personnel number, details driving license available vehicle classes.

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

Then the dispatcher indicates the task that the driver must perform on the voucher. Usually, here they put down at whose disposal the car is transferred, at what address it should drive up, at what time the work begins and ends. After affixing the signatures, the dispatcher hands the ticket to the driver.

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

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

When refueling a car with fuel, the refueller indicates its quantity, make, and puts his signature.

The dispatcher, after returning the car to the garage, fixes the date and time of this event. It can also log information about downtime and violations.

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

The dispatcher, on the basis of the recorded data, calculates the standard fuel consumption, compares it with the actually used one, and on the basis of this, identifies excessive consumption or savings.

Downside

The back of the voucher must be filled in by the driver himself. He must record line by line information about each trip, addresses of departure and arrival, 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 work time and the distance traveled is summarized. Also, the salary of the driver for this voucher, calculated on the basis of time or mileage, can be indicated here.

Accounting entries

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

Document storage procedure

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 contradiction between these two documents.

The order of the Ministry of Transport establishes that the company must keep the waybills for at least 5 years. But she can also prolong given time, if indicated 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 the regulatory authorities.

Therefore, if no checks were carried out during this period, then the company has no right to destroy these documents. In addition, the order specifies that the waybill may be the only documentary evidence of the harmful working conditions of the employee. In this case, it must be kept for at least 75 years.

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

Responsibility and penalties (FTS, traffic police)

If the waybill for an official car is not executed, or is written out with errors, then not only traffic police officers can punish for this when checking documents, but also the Federal Tax Service.

What kind of punishment the driver will incur if he does not have a voucher on hand is established by the Administrative Code. It is believed that he himself is responsible for the operation of the transport, therefore, in the absence of a waybill, a fine of 500 rubles will be imposed on the driver.

In addition, a fine can also be imposed on the person in charge of the organization, who is obliged to execute such documents. A fine of 20 thousand rubles may be issued against him. Also, penalties can be extended to the company, for which the entity punishable by 100 thousand rubles.

Another reason for a fine is the incorrect design of the voucher form, or the lack of the necessary marks on it. So, if the document does not bear a stamp on the passage of a medical examination, then a fine of 5 thousand rubles for the person in charge and 30 thousand rubles for the company may be issued. The same amount of fines applies in case of failure to pass the vehicle inspection before leaving the car.

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

Since the 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 the accounting of income and expenses, which is why a fine of 10 thousand rubles was imposed.

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