Waybill for a car form n 3. Instructions for filling out and maintaining waybills for a car

Every private and public organization must clearly document all of its activities. Many special forms, forms and rules have been developed for this purpose. If they are observed and the papers are filled out in a timely manner, the entrepreneur will not have problems with either the inspection structures or the tax authorities, which can provide exemption from personal income tax charges. Especially many questions from novice businessmen are caused by the rules for filling out waybills (PL) and changes to them. Today we will tell you how to fill out these important documents correctly, as well as present to your attention samples of the most common forms designed to release the vehicle on a flight.

A few words about PL

The filling rules must be observed by any enterprises using vehicles in their main or secondary activities. Without this document, duly filled out, not a single vehicle has the right to go on a flight. Quite often, enterprises compensate their employees who use personal transport for work purposes for the cost of fuel and lubricants. They are confirmed with the help of a waybill, in addition, traffic police officers who stopped the car have the right to request these papers, which indicate the data of the transport, the driver and the destination of the route.

With the help of these documents, any organization writes off its fuel costs and receives exemption from personal income tax for a certain period. In cases where the rules for filling out waybills are not followed, the entrepreneur can even be held administratively and criminally liable.

Drawing conclusions from the foregoing, we can say that the waybill is not just a form, but an important document that reflects all the data about the vehicle, the person who drives it, the route, and so on. The correct execution of such papers guarantees the company no problems with the tax authorities in the event of annual reports and surprise audits.

Classification

At the moment, there are several types of the document of interest to us, applicable to any known transport. Based on this, the purpose of the submarine can be classified as follows:

• passenger transport;
• special transport;
• cargo vehicle;
• passenger taxi;
• bus.

Each form has its own alphanumeric designation. For example, the rules for filling out a 4-C waybill relate to freight transport. In general, almost all forms have an identical filling procedure, however, depending on the specialization of the vehicle, it may have minor additions.

Individual forms of PL

Not every organization is suitable for unified forms developed by government agencies. Sometimes some columns turn out to be superfluous for a particular company, so the development of individual forms of PL is acceptable.

They must contain mandatory details provided by law, the rest can be added or removed at the request of the head of the company. In any case, such a form is considered legal and can be submitted upon request to the relevant government agencies.

Document validity period

According to the rules for filling out waybills, they must indicate the period of validity. It must be remembered that the unified form is used for no more than twenty-four hours. In a special case, a note should be made in additional columns. But for an individual form, the validity period has been extended to thirty days.

These nuances need to be known to everyone involved in the verification and execution of submarines.

Mandatory fields

As we mentioned earlier, each form must include a number of invariable details, without which it is considered invalid. In this case, the specialization of the vehicle does not matter. For example, the rules for filling out waybills form 3 for cars imply the inclusion of a certain set of columns and cells in the forms:

1. Number.
2. Name.
3. The validity period of the form.
4. Information about the employee of the organization operating the vehicle:

• Full name of the driver who will work on the specified vehicle;
• date in number format, and time in hours and minutes format, when the pre-trip and post-trip medical examination of the driver was carried out.

5. Detailed description of the vehicle used:

• its type;
• model;
• trailer and semi-trailer model (when there are none, the column is not filled in);
• vehicle registration number;
• initial mileage and a mark on the kilometers traveled after the end of the work shift;
• information about the departure of the flight and the end of work (date and time).

6. Data about the owner of the vehicle.

In addition to the listed columns, any entrepreneur can add the details necessary for him. They may disclose, for example, the type of activity of the company or any other data at the discretion of management.

Waybills: sample, filling rules

If you plan to use a unified form for your work, then our sample will help you navigate the filling out of the document. Keep in mind that it is double sided. Therefore, do not forget to enter the data on the back of the sheet after the driver returns from the flight.

In large organizations, specially trained people are involved in filling out such documents, they also release drivers and vehicles on the route. In smaller organizations, where it is not entirely cost-effective to maintain such specialists, this obligation is assigned to any person. For example, for an accountant or a head of a company.

The employee involved in the PL must be familiar with all the rules and innovations being introduced. In the next section of the article, we will tell you about the intricacies in the rules for filling out a waybill for a car. Separately, we will analyze the submarines intended for buses and trucks.

Fill example

This is one of the simplest options that does not contain any difficulties. However, for a beginner, the rules for filling out a waybill for a car may seem unnecessarily confusing. Indeed, often a unified form frightens with an abundance of graphs and details. So, let's look at the front side of this important form.

In the upper left part of the sheet, you must enter the date of departure for the flight (exactly as written in the constituent documents), full data on the driver and car. The time of departure from the parking lot and return from the route, noted by the dispatcher, is also indicated. Information about the medical examination of the driver and data on the person responsible for the procedures performed are also often entered here.

On the right side of the usual form, codes are entered from the organization's constituent documents, the number of the form itself (it is set arbitrarily, but in order, starting from the previous one), mileage, data of people who checked the technical condition of the vehicle, and brand of fuel. Also, the issued amount of fuel and lubricants is entered here, if this is accepted at the enterprise.

At the bottom of the signature form, put the person giving the serviceable car and the driver who accepted the vehicle.

The reverse side is filled in by the responsible person who accepted the car after the flight. It indicates the route, travel time, distance travelled. This data is signed by the driver. Sometimes an accountant or the head of an organization calculates the employee's salary in special columns, but these details are not mandatory.

Rules for filling out bus waybills

This unified document is number six, in addition to the mandatory columns already described in the previous section, several more have been added to it. Keep in mind that without them, the form is not considered correctly completed, and, therefore, will not be taken into account in the tax authorities.

In such a waybill, information about the driver and the conductor is indicated. The surnames and initials of both people, as well as the numbers of their certificates, fit into the columns. Route numbers and names are required. Sometimes these documents contain special marks or tasks for the driver.

Since the bus leaves for the flight in the first and second shifts, the waybill contains columns that are filled in by the dispatcher as they leave and return to the garage of each shift.

Trucks

First of all, it must be taken into account that three unified forms have been created for freight vehicles:

• For piece work. This form is used when transporting on a piecework basis, when the driver has an idea of ​​​​the prices and can see his salary on the back of the waybill at the end of the work shift.
• Including hourly rates. In this case, the type of fare is indicated in the document, and then wages are calculated based on the results of the trip.
• Intercity transportation. This form is marked with a special red stripe and is rarely used. Most often it is used when working with national economic goods.

The rules for filling out a waybill for a truck include many columns and are considered the most difficult. The following lines are unchanged:

• column or brigade;
• trailers;
• accompanying persons;
• places of acceptance and delivery of cargo;
• characteristics of the cargo;
• cargo tonnage;
• the number of flights with the declared cargo, which constitute the task of the driver;

Usually, specially appointed persons are involved in the execution of such important documents; in transport companies, their content is simply necessary.

Innovations in the rules

This year, the rules for filling out the waybill have changed. Some experts claim that they have even simplified the work of specialists. But others consider the new rules for filling out waybills more complex than the previous ones. Be that as it may, every entrepreneur working using different vehicles should know them.

Previously, those who released cars on the route had to affix the round seal of the enterprise on the document. Now this is considered optional, but the data of the company and the owner of the car must be entered in the columns. Without them, the form has no legal force.

The rules, which have been in force since February 26 of the current year, indicate that information on the technical inspection of the car signed by the person in charge must be entered into the waybill without fail. This data is filled in for all types of vehicles.

Errors in filling out the PL: what they can lead to

Do not underestimate the importance of filling out these documents correctly. For example, there are cases when individual entrepreneurs were in litigation with the tax authorities due to a refusal to deduct personal income tax. The Federal Tax Service stated that the plaintiff used the car for personal purposes, because the waybills were filled out incorrectly, and therefore could not be considered in the case.

Other cases are also common, to which we will not expand, where exactly offensive and banal errors in documents have become fatal. Therefore, we strongly advise you to pay more attention to documentation and use a special journal. We will talk about it in the next section of the article.

Maintaining a travel journal

If you work with a vehicle, then you issue and receive a huge number of waybills per day. Their movement must be clearly tracked in the journal, which is usually maintained by the person responsible for the release of the car.

This document consists of text and tabular parts. The rules for filling out the waybill journal are quite clear, but they should not be neglected. This can cost both the negligent employee and the enterprise dearly.

On the title page, the full name of the enterprise and the OKPO code are always filled in, and the time period when the journal will be used is also indicated. The tabular part contains the following cells:

• number and date of issue of the PL;
• information about the employee driving the vehicle and his personnel number;
• vehicle number assigned in the garage;
• signatures of the driver, dispatcher and accountant.

Do not forget that the journal must have continuous numbering and take into account absolutely all issued waybills for the period indicated in the title. After filling out the document is stamped by the head, he also puts his signature. then the responsible officer flashes the magazine and deposits it.

The responsible employee is appointed only by the head of the company. This can be done by order or prescribed this nuance in the employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third-party organization that provides such services under a contract.

Instead of a conclusion

We have tried to collect for you the most up-to-date information on the stated topic, which will be useful to beginners and professionals. We hope that after reading the article you will not have any unanswered questions about filling out the PL.

Waybill is a document that records the vehicle mileage, fuel consumption, route and fuel operation. The document is required to confirm the cost of maintaining the machine.

A waybill for a car is a form of a document approved by a resolution of the State Statistics Committee. It is not mandatory to fill in the approved sample. Each organization can develop its own template. A sample of filling out a waybill for a passenger car 2015 can be downloaded at the end of the article.

The waybill of a car has its own requirements. The driver must also have it on hand, documents for the transported cargo, a license card and an insurance policy. In the absence of documents, a fine is imposed on the driver.

The form of the waybill depends on the type of transport used. For example, a waybill for cars is filled in according to form 0345001.

Filling out a waybill for a car

A sample of filling out a waybill for a passenger car (front side):

A sample of filling out a waybill for a passenger car (back side):

How is a waybill issued?

The document is issued by the dispatcher. The release is for one shift. The next document is issued on the condition that the waybill for the previous day was returned. If the work requires the car to be on the road for more than one day, then the document is issued for the required number of days.

The waybill for a passenger car is filled out in one copy and kept for 5 years.

Data related to the operation of the machine is entered into the document by the driver. The head is responsible for the correct filling of the waybill of the car. In addition, such responsibility lies with the drivers, and those persons who are involved in the execution of the document.

How to fill in details

A sample of filling out a waybill for a car:

Serial number of the document;
Date of issue;
Seal;
Make and registration number of the car

If the car performs licensed types of transportation, a note is made in the document. When using the car for administrative needs, the "license card" column is not filled out.

On the second side of the document, the route is indicated in this order:

Destination;
Departure time;
return time;
The number of kilometers.

This information is used to write off the cost of fuel spent and to calculate the driver's salary.

If there is no information about the route in the waybill, then it is impossible to confirm the fact that machine A is working. Each item must be marked on the document.

The document has a column "customer code". The waybill for a passenger car is filled in, taking into account this column, when the car is used to transport customers or customers.

The waybill of a passenger car contains the column "The result of the car's work per shift." In this column, the accountant calculates the driver's salary. If it is calculated in a temporary payment system, then the column indicates the number of hours worked. If the salary is determined by piecework payment, then the amount is entered for the distance traveled. The accountant confirms the payroll with his signature.

Do drivers need to pass a medical examination?

Each organization operating cars is required to conduct a medical examination of drivers before and after the flight. The Ministry of Health, together with the Ministry of Transport, approved recommendations that regulate the procedure for passing a medical examination and the procedure for the proper organization of the process.

A stamp is placed on the waybill of a car, which indicates the date and time of the medical examination. The initials of the health worker and his signature are indicated. The stamp is placed only if the driver has no symptoms of illness or alcohol intoxication.

A pre-flight medical examination can only be carried out by a medical worker who has the appropriate license. The absence of a stamp qualifies as a violation of labor protection.

Fixes

Since the waybill of a passenger car is the primary accounting document, corrections can be made to it, taking into account the relevant instructions. Corrections to the document are made in agreement with the persons responsible for business transactions. Corrections are confirmed by the signatures of these persons, and the date of the corrections is indicated. For example, if the fuel consumption is corrected, then this is confirmed by the signature of the mechanic and the driver.

How is the registration

An employee issuing a waybill for a car registers it in a journal. The number of the sheet and the date of issue must correspond to the number of registration in the journal. All data is sequentially recorded in a special log:

Sheet number;
Date of issue;
Driver data.

In the registration log, after entering all the data, the signature of the dispatcher and driver is put.

Grounds for write-off of fuel and lubricants

After the accountant receives the waybills, the verification of the correctness of their execution begins. Then he writes off the consumed fuel. To calculate the cost of fuel and lubricants, it is necessary that the mileage of the car and the consumption of gasoline be indicated in the waybill.

During the check, in the absence of complete information in the document, controllers may invalidate the costs.

Reference: if an employee uses his own car for the needs of the organization, then the organization is obliged to pay compensation to him, which is also confirmed by waybills.

Rules for issuing waybills

Validity

The waybill of a passenger car is drawn up so that on its basis it is possible to judge the actual costs of the vehicle. Rosstat obliges to issue a sheet only for a change of driver. For a longer period, the waybill is for travel purposes only.

One of the provisions of Rosstat indicates that the sheet can be issued for a longer period. But in this case, the organization must ensure that the hours worked on the consumption of fuel and consumables are taken into account. The document also needs to confirm the organization's expenses for fuel and lubricants. If the company decides to fill out the document for a long time, then the decision must be approved in the accounting policy.

Speedometer readings

The dispatcher must check and record the speedometer readings of the car every day. Naturally, the indications at the beginning of the day should coincide with the indications at the end of the work of the previous day. Based on this information, the amount of fuel consumed is determined based on the mileage of the car.

Body check

Each driver undergoes a medical examination before leaving. Only then can he be allowed to work. The results of the medical examination show that:

The employee does not complain about the state of health;
The employee must show no signs of illness;
The employee must not show signs of alcohol or drug intoxication.

The results of the inspection are entered in the journal.

This is the original document. It is used to account for the operation of passenger vehicles and is the basis for calculating the salary of the driver. Issued by the enterprise dispatcher in one copy. Most often - for one day or a shift.

Front side

Back side

The maximum period for which it can be filled out is one month (see clause 10 of the order of the Ministry of Transport "On the approval of mandatory details and the procedure for filling out waybills" dated September 18, 2008 No. 152). In this case, the form is filled out in the same way as usual. The only difference is that a sample car waybill for a month will contain data on the date the car left for the task and the date it returned.

For whom is it required?

You must fill out a waybill if:

• according to paragraph 2 of Art. 6 of the Charter of Road Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ, transportation of people, luggage and various goods using urban transport without this document is prohibited. This rule applies to all transport companies engaged in passenger and cargo transportation;
• the company does not provide such services, but uses passenger vehicles in its work, with the help of sheets, the accountant will be able to confirm and write off the costs of fuel and lubricants;
• the driver works on his own car and he is compensated for the cost of fuel.

Which form should be used?

As a form, you can use form 3, approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. It is not mandatory for use. The company can develop its own form of the form and use it in the work.

The waybill for a passenger car (form 3) contains a list of mandatory details of the document specified in the order of the Ministry of Transport of September 18, 2008 No. 152. On February 26, 2017, its new version was adopted (order of the Ministry of Transport of the Russian Federation of January 18, 2017 No. 17), but the list has not changed and includes the following information.

• date of issue and document number;
• features of transportation;
• driver data;
• vehicle information.

Therefore, the new form of the waybill for a passenger car in 2019 must be filled out according to the following rules:

• the stamp and seal of the owner of the vehicle at the top of the document do not need to be put;
• it is mandatory to indicate the date and time of the technical inspection of the car by the mechanic before leaving for the flight. Also, the specialist who inspected the car must indicate his position, full name and personal signature;
• the document must contain a doctor's mark on the driver.

Responsibility for the absence of a document

The absence of this document may lead to administrative liability:

• for the driver, the amount of the fine will be 500 rubles (part 2 of article 12.3 of the Code of Administrative Offenses of the Russian Federation);
• a fine for a legal entity will be 100 thousand rubles (part 1 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).

Passenger car waybill: sample

The voucher has mandatory fields that indicate the main details. So the details:

• Document's name
• Document date
• Name of the organization that issued the document
• The essence of the economic function
• Estimation of economic and cash equivalent
• Data of responsible persons
• Signatures of responsible persons

Notes on the front of the ticket

The front side of the voucher contains the personal data of the vehicle, the driver and the company. Namely:

• Number. This is a unique number that is available in one copy. This number is developed by the enterprise that owns this vehicle.
• Series. Must be completed if this is a printout.
• Date of validity of the waybill. The voucher is valid for a period not longer than 1 month. In the case when the waybill is issued for 2-3 days, you must specify the exact date. For example, 05.11.16-07.11.16.
• Organization. Here you need to specify the name and location of the enterprise, as well as its phone / fax.
• OKPO code. Here indicates the OKPO code, i.e. enterprise code assigned to it during state registration.
• Machine brand. The brand of transport is indicated, and if the transport is rented, then you can specify the number of the vehicle rental agreement.
• State. room. If more than 1 vehicle is on the balance sheet of the enterprise, then the number of the garage is entered. But you can also enter the inventory number of the car.
• Driver data. Full name is indicated. vehicle driver.
• Personnel Number. This number is assigned to each vehicle by the vehicle owner.
• Driver's license number. Well, everything is clear, you just need to indicate the number of the driver's license.
• Class. Specifies the driving class.
• Order. Usually the name of the company is entered here.
• . It is necessary to indicate the specific address to which the transport follows to perform the work.
• Departure time. The time the transport was sent is recorded. If a trip for a long period is possible, then the date of departure is written. For example, 11/22/16.
• Dispatcher. In this line, the dispatcher writes his full name. and signs.
• Mechanic. The mechanic must inspect the transport and if he has no questions regarding the serviceability of the transport, then he signs the ticket. And, in turn, the driver will put a signature to confirm that he really accepted the serviceable transport and has no questions.
• return time. The terms are prescribed in which the transport must return back to the garage.
  Next, the dispatcher will write his full name and sign. With this action, he confirms the time the car appeared in the garage. If necessary, the following are noted: downtime, delays, waiting times, etc.
• Driver's signature. The driver puts his signature to confirm that he was given a serviceable vehicle.
• Below, in the right corner, detailed information about the fuel is indicated. Namely: brand, amount of fuel. But there is one caveat: if the company has its own gas station, the amount of fuel is indicated, but there is no gas station, information about the gas station is indicated.
• The amount of fuel before sending to the line. Indicates the current amount of fuel.
• Remaining fuel. When the vehicle returns to the garage, the remaining fuel is registered.
• Fuel rate. The fuel rate that is intended for this vehicle is indicated.
• Speedometer data after return. The speedometer of the car is recorded upon arrival at the garage. After that, the mechanic signs and dates, confirming that he has recorded and registered all the data.
• Saving / overspending fuel. Recording is performed if applicable.
• Nurse. The nurse must examine the driver and then indicate in the waybill their full name, signature and date of filling out the document. By this, she confirms that she has done a scheduled inspection of the driver of the vehicle and allows him to work.
• Enterprise seal.

Recordings on the reverse side of the waybill of a passenger car

The waybill of a passenger car must be filled out without corrections!

Filling out a waybill for a car is not limited to filling out the front of the form. The notes on the back of the ticket are also important.

1. Number. Each transport trip has its own number.
2. Client code. To be filled in when commercial services are provided.
3. Point of departure. The name and address of the enterprise are indicated.
4. Point of arrival. The address where the vehicle is going is indicated.
5. Departure time. For a one-day trip, the date of departure from the garage is indicated, for a long trip, the exact time of each trip.
6. Time of arrival at the destination. Arrived - recorded the time.
7. Mileage indication. It is preferable to indicate data for each mileage.
8. Responsible person's signature. The signature of the driver who was driving this vehicle is required.

It should be noted that an arbitrary waybill form applies exclusively to passenger vehicles that are not engaged in passenger and cargo transportation. , for mistakes made and for providing incorrect information, is assigned to the head of the organization, as well as to those. staff.

The video will teach you how to correctly fill out the waybill for a passenger car:

Often become objects of verification not only by the tax authorities, but also by internal auditors and auditors. After all, on their basis, the accountant writes off the costs of travel for company employees, for fuel, repairs and spare parts, and also calculates the driver’s wages and compensation payments if the employee uses his car in the process of work.

When drawing up these documents, you need to remember that for cars and trucks different forms of waybills are provided. They were approved by the Ministry of Transport of Russia in the relevant Order. In 2017, the order underwent another change, which resulted in the introduction of new details in the form in question.

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

The only condition for this is availability of mandatory information, namely:

• document's name;
• serial number;
• information about the period for which the waybill is issued;
• information about the owner of the car;
• vehicle data, i.e. its type and model, state number;
• information about mileage at the beginning and end of the working day;
• date and time at which the car left the parking lot and at which it returned;
• personal signature and its decoding of the employee who controls the mileage of the car and the time of its work;
• information about the driver;
• a doctor's mark on the examination of the driver;
• a note that the car passed technical control before starting work, indicating the date and time of such a check;
• personal signature and its transcript of the employee releasing 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 details were not in the waybill, which allowed organizations to ignore this requirement with impunity. Now this prop has become one of the mandatory.

Since 2018, you must provide accurate information about the owner of the vehicle. Legal entities now indicate PSRN, IP - OGRIP. The seal and the stamp in the header are no longer obligatory requisites.

Unified forms have already been developed and approved. Companies that do not use them must finalize their documents to meet the new requirements.

Constant disputes are being waged over which companies must comply with the requirements of the Ministry of Transport - transport or all organizations that have cars. The opinion of the ministry is clear. His demands 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 an administrative fine in the amount of 30 000 rub., as well as fuel costs may be excluded from the taxable 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. As a rule, he is a mechanic or a driver. If the company does not have such a position, then you can put the desired mark in the service center, with which you will have to conclude an agreement for the maintenance of the existing fleet.

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

If a breakdown was detected during the pre-trip control, then it is not necessary to put a mark on the waybill, and the car is not allowed to leave.

According to the current rules, 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 car. It means a car or a truck.

In addition to the form of the waybill used, the accounting policy must indicate How are numbers assigned to forms?. This is due to the fact that the legislation requires keeping records of the issuance of vouchers in a specialized one, where continuous numbering must be observed throughout the year. However, if the company has several types of vehicles, it is allowed to number sheets for passenger cars 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 business day. The exception is business trips. In this case, the waybill is valid for the entire duration of the business trip.

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

A mechanic or a driver with 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 readings of the device that takes into account the mileage are entered into the waybill of the driver who leaves the garage first, and the date and time of arrival and mileage at the end of the working day are entered into the waybill of the driver who returned the car to the place of permanent parking .

Employees who are issued travel cards should be examined by a physician before work and after it. He must put the appropriate stamp on the document and certify it with his signature.

This requirement is often violated in practice, because 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 needs to conclude a contract for medical care with a specialized organization.

The tabular part of the waybill is designed to enter information about the employee's route. This includes data on the destination, time of arrival and departure from there. Moreover, it seems reasonable to require that these data were certified by the responsible persons.

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

The waybill also states fuel flow information. Based on it, it is produced. This section of accounting has always been the object of close attention from various inspectors. And quite often the tax authorities withdrew waybills, or rather the cost of fuel, from the calculation of income tax due to their incorrectness, which led to penalties and penalties.

As mentioned above, the registration of issued waybills must be carried out in specialized magazine. Usually this log is compiled for the calendar year, because. from the new year, the numbering starts anew. It must be stored, like all documentation, including waybills, for 5 years.

In the current year, the provisions of the federal legislation remain in force, allowing legal entities with the organizational and legal form of LLC and JSC don't print 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 placed on any document of such an organization. If the company decides to use the seal, 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 changes 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 affected paragraph 12 of the Order, from which the mention of the stamp and seal of the organization that owns the car was excluded. It is believed that the data that are indicated in the form of the waybill about the company, quite enough to identify the owner.

Laws regulate only the minimum amount of information that must be given in the form in question. Therefore, the company may decide that it puts its seal on the waybill. It won't be a mistake. Only this decision needs to be fixed in your accounting policy. And it must be remembered that tax inspectors are not entitled to exclude the costs of such waybills from the taxable base.

New form 2018

The adjustments that were made to the Order of the Ministry of Transport of Russia, demanded a change in 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, PSRN and OGRIP. In this case, the mark is placed indicating the date and time, as well as with the signature of the responsible employee and its transcript.

From the point of view of clarity and verification of correctness, it seems logical to enter data on the technical condition of the car in a tabular form. An example of such a table is shown below.

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

If the company's employees use their cars for official purposes, then the companies are recommended to draw up waybills, otherwise the tax inspectors at the next audit may find that the company has not accrued pension and social insurance contributions to compensation for the use of the employee's personal vehicle.

As a result, she is threatened not only with additional accrual of these payments, but also penalties, and. In such situation the position of the inspectors is unambiguous: the absence of a waybill indicates that the car was not used to carry out the main activities 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.

The analysis of arbitration practice shows that the correctness of the waybill is a guarantee for the firm to defend its position. But negligence in execution will most likely lead to satisfaction of the requirements of the tax inspectorate or inspectors from extra-budgetary funds, because an incorrectly issued waybill is considered defective, which means it cannot confirm the production nature of the trip.

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

A waybill can be recognized as defective, even if all the necessary details were indicated in it, but, for example, the route of movement was not indicated. In such a situation, the positions of judges of all instances agree that such a waybill cannot confirm the correctness of the fuel write-off, therefore, such costs cannot be included in the income tax calculation.

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