What’s new when issuing and using waybills

New rules for filling out vouchers from 01/01/2021

The Ministry of Transport, by order No. 368 dated September 11, 2020, approved new rules for filling out waybills. They come into force on 01/01/2021 and will be valid until 01/01/2027. A new mandatory detail was introduced into the voucher - “Information on transportation” to indicate data on the types of transportation and the type of message in accordance with the requirements of Articles 4 and 5 of the Federal Law of November 8, 2007 No. 259-FZ. There are four message types:

• by city (local);
• suburban;
• intercity;
• international.

The type of transportation depends on the activity of the owner or lessee of the vehicle. This could be regular passenger transportation, vehicle operation on orders, or freight transportation.

The procedure for filling out mandatory information about a vehicle has changed. From 01/01/2021 it is necessary to indicate the make of the vehicle there. Until now, only the type and model of the vehicle were written in this. It has been established that organizations and individual entrepreneurs have the right to add additional details to the waybills according to their needs.

Issuing a waybill becomes mandatory for all cases of leaving a car from a garage or parking lot. The clause stating that a waybill is issued only when operating a vehicle while transporting passengers or cargo has been removed from the rules.

In 2021, car owners or vehicle lessees must include a mandatory o. In 2021, this was just a recommendation.

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

The main source of law, which sets out the procedure for filling out waybills, is Order No. 368 of the Ministry of Transport of Russia dated September 11, 2020. Let us highlight its key provisions:

• waybills must be filled out for each individual type of vehicle (clause 8 of Order No. 368 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 10);

Important to consider! Hint from ConsultantPlus: According to the explanations of the Ministry of Transport of Russia, one waybill can be issued for several drivers, if... (for more details, see K+). Trial access to the system can be obtained for free.

• the waybill is issued strictly for a shift or for a flight, whichever is longer. It is impossible to prepare waybills for a month (clause 9);
• 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 here.

• 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 12, p. . 13);
• 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 14);
• 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 are also certified by his signature with the obligatory indication of his full name ( paragraph 15);
• a mandatory requisite of the waybill is a note on the inspection of the technical condition of the vehicle before leaving for a flight (before a shift) - the controlling person conducting the inspection indicates the date and time of its conduct, certified by a signature with a transcript down to the initials (clause 16);
• completed waybills must be registered in a special journal, which is kept by the owner of the transport (clause 17);
• from 01/01/2021, all waybills must contain information about transportation, which includes information about types of communication and types of transportation (clause 6).

We talked in more detail about the changes in travel sheets from January 2021 here.

Read about the procedure for filling out the travel logbook here.

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.

For more information about the features of waybills used by individual entrepreneurs, read the article “What are the features of a waybill for individual entrepreneurs (form)?” .

Why do you need a waybill?

This is a primary document; it is necessary for accounting and writing off the costs of maintaining a car. Also, on the basis of “vouchers” (as this paper is often called), many institutions calculate the driver’s wages.

All institutions, organizations and private entrepreneurs that operate cars are required to draw up waybills. The form of the document can be developed and approved independently, or you can use the form approved by Goskomstat Resolution No. 78 dated November 28, 1997. An exception is enterprises providing services for the transportation of goods or passengers; they are required to keep records of vehicle movement in unified forms.

A permit is required when using a car for work purposes. The form of ownership of the vehicle does not matter. That is, if the car is on the organization’s balance sheet, rented from a third-party company, or an employee’s personal car is used for the needs of the institution, there must be a voucher.

The forms should be recorded in a special registration journal. It must be maintained by all legal entities and private owners who operate cars.

When is it necessary to fill out a waybill?

Let's consider article 6 of the federal law “Charter of road transport and urban ground electric transport”:

Article 6. Waybills

2. It is prohibited to transport passengers, baggage, and cargo by buses, trams, trolleybuses, cars, and trucks without issuing a waybill for the appropriate vehicle.

The second paragraph of this article contains situations in which driving vehicles is prohibited:

• transportation of passengers and luggage;
• transportation of goods.

Let's consider the concepts passenger, baggage and cargo:

1) luggage - the passenger’s belongings accepted for transportation in the prescribed manner;

3) cargo - a material object accepted for transportation in the prescribed manner;

12) passenger - an individual who has entered into an agreement for the carriage of a passenger, or an individual for the purpose of whose transportation a vehicle charter agreement has been concluded;

New waybill form in 2021: special requirements

There are no changes to travel plans in 2021. The latest updates came into force in December 2021 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The filling requirements have been supplemented with new mandatory details. At the same time, the round seal on the form has been abolished if its use is not provided for by the Charter.

Regulatory aspect

The obligation to fill out a waybill is established in pursuance of Art. 20 Federal Law No. 196 of December 10, 1995 in order to ensure road safety during the operation of vehicles. The list of regulations governing the procedure, conditions and changes in legislation in relation to the reporting document is given in the table.

Based on Letter of the Ministry of Finance No. 03-03-06/1/354 dated June 16, 2011, the document can be used for reporting purposes to confirm fuel expenses.

How to approve your form

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

1. Name of the document, number and date of issue. When numbering, it is necessary to observe chronology.
2. Validity period of the voucher. The maximum period is one month.
3. Information about the owner of the car. Now it is mandatory to indicate the OGRN.
4. Information about the driver of the vehicle (full name, driver's license number).
5. Information about the car (state license plate, make).
6. Odometer data before leaving for a trip and upon returning to the garage (parking lot).
7. Date and time of departure and return to the parking lot.
8. Signature and full name the responsible employee who indicated the odometer readings, date and time.
9. Date and time of pre-trip and post-trip medical examination of the driver.
10. Stamp, signature and full name. the health worker who performed the medical examination.
11. Information about passing the pre-trip technical inspection indicating the date and time (DD/MM/YYYY, as well as hours and minutes).
12. Signature and full name person responsible for vehicle inspection (mechanic, inspector, foreman).

The completed document is signed by the dispatcher and the head of the institution or persons authorized by the head. If the company uses a seal (as defined by the charter), then the voucher is sealed. The document is always drawn up in a single copy and handed over to the driver. At the end of the trip, the driver must hand it over to the person in charge against signature.

What kind of violations will there be?

The 2021 waybill is necessary not only for writing off expenses and confirming them with the tax office. The driver also needs a permit on a trip to confirm to traffic police officers the legality of using a car, transporting passengers or cargo. A correctly completed permit confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive the car (passed a medical examination). If the traffic police inspector is not provided with the form, the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

Waybills: rules for filling out in 2021

For each type of vehicle, the Ministry of Transport has approved new waybills for 2021. Let's talk about them using a table. It describes waybills; forms can be downloaded using the links.

Waybill in traffic rules

In the 2021 traffic rules, the phrase “waybill” is used only once, in paragraph 2.1.1:

2.1.1. Have with you and, at the request of police officers, hand over to them for verification: ...

• in established cases, permission to carry out activities for the transportation of passengers and luggage by passenger taxi, waybill, license card and documents for the transported cargo, as well as special permits, in the presence of which, in accordance with the legislation on highways and on road activities, traffic on highways is allowed a heavy vehicle, a large vehicle or a vehicle transporting dangerous goods;

At the same time, “established cases” are not described in the traffic rules, so you will have to turn to other regulatory legal documents.

Storage periods and responsibility

The organization is obliged to ensure the safety of vouchers for a period of 5 years, this is established by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. The same period is established by Art. 29 of Law No. 402-FZ for primary accounting documents.

Responsibility for the correctness of the compilation and reliability of the specified information lies with the persons who provided this information, as well as the head of the institution. An incorrectly compiled voucher is considered void. Tax authorities will not accept such a document as confirmation of transportation expenses for a car, which threatens to increase the income tax base and penalties.