Document role
The waybill solves several problems at once. This is due to the fact that it records all the important information regarding the operation of the car, including:
- its technical condition;
- mileage traveled;
- driver's working hours;
- completed moves during the shift;
- consumption of fuels and lubricants, etc.
Based on all this data, control is carried out over the use of the vehicle and the driver’s labor efficiency, and in the future, the accounting department of the enterprise calculates wages for the driver, mechanic and dispatcher.
The waybill is filled out for various vehicles: cars, trucks, and special equipment.
Validity
Until 03/01/2019, it was possible to issue a voucher either for one day or for the entire month, if the car does not travel very often. From the specified date, the voucher is issued before each shift or flight. The driver receives the document before leaving. The unified form provides for the possibility of extending the validity period, since there may be a delay in the flight, and movement without a waybill is a violation.
After the expiration date of the voucher, it must be returned to the authorized person for signature. Such a document is considered closed and must be transferred to the accounting department for processing.
Who fills out the form
Maintaining waybills is usually the responsibility of the head of a structural unit, accountant, dispatcher or other employee (sometimes these documents are issued by the head of the organization himself).
ATTENTION! Drivers should not be allowed to fill out waybills.
The driver’s task to correctly prepare the waybill is only to sign an autograph about the acceptance and delivery of the car at the end of the work shift, as well as to make notes about the completed transfers.
The waybill is issued to the driver against signature, and the obligatory condition for its receipt is the submission of the document for the previous day.
In some cases, a waybill can be issued not for one work shift, but for a longer period (for example, for intercity transportation).
Document storage order
The process of storing waybills is established by two regulations at once - 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 it can extend this 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 and tax document. 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.
Features of the document
Unified standards for primary documents have been abolished since 2013, so now employees of enterprises have the right to choose whether to issue a waybill each time in a free form (which is impractical), develop their own unique document form, or use a unified, previously mandatory form. The last option turns out to be the most preferable for many companies, because such a form includes all the necessary details and lines (i.e. there is no need to spend time developing and creating the structure and content of the sheet).
The document is kept in paper (printed) form, information is entered into it with a ballpoint pen of any dark color (other writing tools - felt-tip pens, pencils, etc. should not be used).
When filling out the waybill, you should avoid blots and mistakes. If any mistake does occur, it is better to fill out a new form, but if this is not possible, you need to correct the incorrect data very carefully. You can either cover them up with a corrector, or cross them out and write the correct information on top (by making an o next to them). All edits must be certified by the signature of the person who made them.
After issuing a waybill, the form must be signed by the responsible persons and also certified by the seal of the company (provided that the use of stamps for endorsement of such papers is enshrined in the company’s accounting policy).
Before moving on to the example of filling out a document, let’s say a few words about the procedure for entering information into it.
The form is filled out by the responsible person before the car leaves the garage.
The sheet is signed by: a mechanic who monitors the technical condition of the vehicle, if necessary, a medical worker who certifies the physical condition of the driver, the driver himself and the responsible employee.
Form of waybill for a passenger car (2020)
The form by which individual entrepreneurs and organizations must fill out a waybill for a passenger car (Form 3) was approved 20 years ago by State Statistics Committee Resolution No. 78 dated November 28, 1997. It is this unified form that is still in effect, although over the years many changes have been made to it various amendments. The last of them was introduced by the Ministry of Transport of Russia by Order No. 467 dated December 21, 2018. Officials updated the requirements for filling out. It should be noted that this Resolution approves different forms of vouchers, which depend on the type of vehicle. In particular, separate forms are provided for:
- passenger transport;
- freight transport;
- special transport;
- Taxi;
- public buses;
- non-public buses.
Therefore, organizations and individual entrepreneurs must choose a form that is appropriate for the circumstances.
In 2021, the Ministry of Transport of the Russian Federation introduced changes to the requirements for issuing waybills, approved by Order No. 152 dated September 18, 2008. The changes were recorded in Order No. 476 dated November 7, 2017 and Order No. 141 dated April 6, 2017 of the Ministry of Transport of the Russian Federation.
Order No. 476 establishes that from December 15, 2017, the details of the waybill must indicate:
- OGRN of the institution;
- date (day, month, year) and time (hours, minutes) of pre-trip monitoring of the technical condition of the vehicle.
The details must be filled out if pre-trip control is required by law. For vehicles leaving a permanent parking area, such pre-trip control is provided. Its procedure was changed by Order No. 141, which came into force on December 24, 2017. New rules established, in particular:
- requirements for employees who conduct technical condition inspections;
- a list of systems, devices, mechanisms, assemblies, devices, components and parts that are subject to inspection;
- details that must be reflected in the logbook for recording the results of pre-trip control.
Businessmen should also be aware of the latest amendments provided for by Order of the Ministry of Transport dated December 21, 2018 No. 467, which is valid from March 1, 2019. The changes concern the mark on passing a medical examination. In particular, doctors are allowed not to put a corresponding stamp, but to confine themselves to the date of the examination, full name, and personal signature. In addition, some new rules for filling out vouchers are being introduced:
- The validity period of such documents (not exceeding 1 month) is excluded from the procedure; they must be issued before the start of the trip or shift, if during this time the driver makes several trips;
- if several waybills are issued for one vehicle, then the document of the driver who leaves first must indicate the date, time and odometer readings upon departure, and the data upon entry must be recorded in the waybill of the driver who will be the last to enter the permanent parking lot (parking lot).
Sample of filling out a waybill
So, the following are written in order on the sheet:
- date of its preparation;
- name of the organization and its address;
- OKPO code;
- car make (if the car is foreign-made, the model can be entered in Russian transcription);
- state number and garage number (if available);
- information about the driver: his full name, personnel number, driver's license number, driving class. Information about the license card must be entered if the driver operates using a license.
The second part of the form on the left includes information about the task issued to the driver for the current shift. Here are the following:
- who exactly issued the order: structural unit and name of the enterprise;
- delivery address;
- time of leaving the garage (exactly - in hours and minutes);
- signatures of the mechanic and driver.
After the trip, you should note the time of return to the garage, periods of waiting, downtime, destination of trips, etc., and also confirm all this information with the autograph of the driver.
On the right side of the document the following is indicated:
- first, data on the technical condition of the car at the time of departure: speedometer readings certifying the serviceability of the car, signatures of the mechanic and driver, brand and code of the fuel used;
- then, after returning, the fuel consumption is described in detail (the tanker or fuel technician enters the data here): how much was issued according to the refueling sheet (in liters), how much was in the tank when leaving the garage and when arriving back, consumption (standardized and actual), and also information about savings or overspending;
- then the numbers from the speedometer are entered, and the mechanic certifies all this again with his signature.
On the reverse side of the waybill, information about trips made during the work shift is indicated (in order). Here it is written
- the address from which the car left,
- destination,
- departure and return times,
- mileage traveled,
- driver's signature.
Finally, the form is filled out by an accounting employee who calculates the number of hours actually worked, the kilometers traveled, and, based on this, calculates the driver’s wages.
Responsibility for the absence of a waybill from an individual entrepreneur
Important! The waybill is one of the primary documents. It must be stored for at least 5 years.
If an entrepreneur does not have a waybill or has lost it, he may be held liable in the form of a fine: • 10,000 rubles – for a single violation; • 30,000 rubles – if the violation was committed more than once in one tax period; • 40,000 rubles or 20% of the unpaid tax amount, if the lack of a waybill led to an underestimation of the tax base. • 500 rubles – a fine for a driver who transports passengers or luggage without a waybill.
What is the fine for driving without a truck's waybill?
If there is no DP, according to the Code of Administrative Offenses of the Russian Federation, a certain amount of fine is provided. The police inspector refers to two articles in the Code of Administrative Offences. As the law states, if the driver does not have such paper, the fine is 500 rubles. When an organization is brought to administrative responsibility, the fine is 20,000 rubles. If a legal entity bears responsibility independently, the fine may be 100 thousand rubles.
A fine is issued not only for the absence of this document, but also for incorrect execution. If, for example, there is no doctor’s mark on it stating that the driver has passed a medical examination, the company that owns the car will receive a fine of 30,000 rubles, and the driver - 5,000 rubles. The equivalent amount of the fine will be if the rules for technical inspection of the vehicle are violated.
Therefore, if an individual entrepreneur is engaged in the transportation of goods, he should carefully monitor the correct registration and availability of the appropriate PL.
