How to fill out a truck waybill on Form 4-C

What forms to use

All Russian companies and private entrepreneurs operating vehicles are required to maintain waybills. Freight transport is no exception. “Voucher” is a document confirming the expenses incurred for the operation and maintenance of the vehicle, and fuel consumption. The completed form is the basis for calculating wages to the driver.

For each type of vehicle, individual forms of a unified form have been developed and approved (Decree of the State Statistics Committee of November 28, 1997 No. 78). According to Law No. 402-FZ of December 6, 2011, it is not necessary to use the approved forms; the organization has the right to independently develop and approve the form, taking into account the special specifics of the enterprise’s activities. In practice, the vast majority of institutions and individual entrepreneurs use unified forms.

For trucks, there are two forms of vouchers approved by the State Statistics Committee: No. 4-S (OKUD 0345004) and No. 4-P (OKUD 0345005). Truck waybills (form 2020) of form No. 4-C are used by organizations in which drivers are paid on a piece-rate basis, and form 4-P is used for time-based payment. It is possible that both forms may be used in one institution.

Results

It is permissible to draw up a waybill for a truck on a form developed independently, having approved it in the company’s accounting policy. A prerequisite for the execution of the document is taking into account the requirements of the Ministry of Transport, approved in Order No. 368 dated September 11, 2020.

Sources:

• Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport”
• Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368

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New filling rules

IMPORTANT!

As of March 1, 2019, changes to the rules for filling out vouchers for all types of transport came into force. The Ministry of Transport of Russia introduced innovations by Order No. 467 of December 21, 2018 into the main regulations on vouchers - Order No. 152 of September 18, 2008.

Previously, legislators established a list of mandatory details, without which a document can be considered void. In addition, the relevant orders have abolished the mandatory affixing of a company's official or round seal on a voucher, if the charter of a budgetary organization does not provide for the use of a seal.

If the document does not contain all the required details, then traffic police officers have the right to fine the owner of the car and the driver. Tax officials will also not accept the document as proof of expenses; they will recalculate the tax base and issue a fine.

Information required to be filled out in the 2021 truck voucher form:

1. Name and number of the document, date of formation (extract). The chronological order should be strictly observed when numbering vouchers.
2. The validity period of the document, that is, the period for which it was issued, but not more than one flight or work shift.

IMPORTANT!

From 03/01/2019 the validity period of the voucher has been changed. Previously, the document was issued for a period of up to 1 month inclusive. Now issue a ticket for only one flight, regardless of how many days this flight lasts. Or for one work shift, regardless of the number of flights made during the working period.

1. Full details of the owner of the vehicle, including OGRN (OGRNIP - for private owners).
2. Car driver details: Full name and a valid driver's license number.
3. Information about transport: license plate, make.
4. Odometer data before leaving and upon returning to the garage.

IMPORTANT!

As of March 1, 2019, it is no longer necessary to certify odometer readings with a seal or stamp. The signature of the responsible employee is sufficient.

1. The exact date and time of the start of the flight and return to the garage.
2. Signature, full name and the position of the responsible employee who took and recorded the odometer readings, date and time.
3. Date and time of the driver's medical examination before departure and upon return.
4. Signature and full name the medical professional who performed the examination. If available, a stamp is affixed, but it became optional as of 03/01/2019. All you need is the signature of a health worker.
5. Information about passing a technical inspection before departure on a flight in DD/MM/YYYY format, as well as hours and minutes.

IMPORTANT!

Such inspection has become optional for passenger vehicles operated for the company’s own needs. A note on pre-trip, pre-shift and post-trip control is optional. But for commercial carriers and enterprises operating buses and trucks for their own purposes, it is mandatory.

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

The document is always drawn up in a single copy. The completed form is certified by the manager and a round stamp is placed (if available). The completed ticket is handed over to the driver. At the end of the trip (fulfillment of the task), the driver hands over the document to the responsible person of the budget organization for signature. A new sheet should not be issued until the driver reports on the previous one.

Below you will find a ready-made sample of filling out a truck waybill 2021.

Sample of filling out a truck waybill

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Filling out the main part

Let's take a closer look at how to correctly fill out a waybill for a given vehicle, which is used when payment for work is made for the time worked.

The document is affixed with a company stamp, its date and number, and, if necessary, series. Data about the organization that owns the car (lessee) is entered - name, address, telephone number, registration code in statistics (OKPO).

Next, if provided for by the rules of the enterprise, the operating mode codes, columns, and brigades are filled in.

Below is the make of the car, its garage ID, and license plate number. Full name is also written down here. the employee and his personnel number, as well as driver’s license details and driver class.

If an organization is engaged in regulated activities for the transportation of goods, then it must indicate the license card details for the vehicle in the appropriate columns.

Next, fill in information about the brands, state numbers of the trailers used, as well as personal information of the accompanying persons.

In the “Driver and Vehicle Operation” table, the dispatcher enters the expected times and dates of departure and return, and the mechanic records the speedometer reading at the beginning and end of the day, the actual time of leaving the garage and returning the car.

In the “Fuel Movement” sign, the dispatcher indicates the type of fuel to be filled, the coefficients used in the calculation (winter time, trips in the city, etc.), the tanker enters data on the amount of fuel filled, and when returning, how many liters were delivered. The mechanic in this section reflects information about the measurements of fuel in the tank, as well as the operation of specialized equipment.

Next, the tanker, mechanic, and dispatcher sign in the boxes provided for them.

In the table “Assignment to the driver”, the responsible person indicates the name and address of the vehicle’s place of work, time, number of trips, sets the displacement of the required refueling, makes a note about checking the driver’s license and then signs the waybill.

Below, the pre-trip medical inspector puts his clearance.

After checking the serviceability, the mechanic hands over the car to the driver for use, this is reflected in the corresponding signatures, just as when returning. If something happened while completing a task, for example an accident, then special notes are filled in.

Filling out a tear-off coupon

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Truck voucher form 4-p has tear-off coupons intended for customers. The front side is filled out by the dispatcher, who enters data on the waybill, the actual completion of the task (hours, km, tons, etc.), and also calculates the amount of payment for delivery services.
The second side is drawn up at the customer organization and reflects information about the car, data about its work, organization, contractor, driver, attached documents, etc. When paying, the coupon is torn off and transferred along with the documents for payment to the counterparty. For the performing company, the reverse side of the voucher remains, on which similar entries are made by the customer. The time of arrival and departure of the car, attached documents and their quantity, etc. are reflected here. The customer confirms this data with the signature of the responsible person and his seal.

In the “Taxiing” section, the dispatcher calculates fuel consumption taking into account current standards, further entering in tables the operating time, mileage, transported tonnage, etc.

If necessary, the driver's salary is calculated.

During the execution of a task, downtime may occur; information about them is recorded in the appropriate section.

The dispatcher or accountant, on the back of the waybill, as well as in the detachable part, calculates the payment for delivery services.

The document is signed by the head of the structural unit or organization.

Features of accounting and storage of documentation

Vouchers should be taken into account in the voucher registration log. The form of the form can be developed independently and approved in the accounting policy. Or use unified documentation in Form No. 8 (OKUD 0345008), approved by Resolution of the State Statistics Committee of November 28, 1997 No. 78.

The procedure for filling out the travel voucher log is based on the chronological registration of all issued forms in the organization. In a separate order, assign someone responsible for compiling the journal. If a budget organization uses its own journal form, then the procedure for filling it out should also be approved. The responsible person should be familiarized with this procedure and signed.

Keep vouchers and registration logs for at least 5 years - such requirements are specified in Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. For the lack of documentation, tax authorities can fine you 200 rubles for each document.

Why do accountants need waybills?

A company may require a truck waybill not only due to legal requirements. It is also used in accounting - as a primary document.

Using information recorded in truck waybills, accountants:

• pay salaries to drivers working in the company based on the amount of work they perform;
• write off the company's expenses for fuels and lubricants, reducing the tax base for profits or the simplified tax system;

See the article “Procedure for accounting and writing off fuel and lubricants on waybills in 2020-2021.”

• if necessary, reimburse gas costs for employees who use a personal car for work.

The personal responsibilities of an accountant may include ensuring the storage of waybills for trucks, and in some cases, maintaining a specialized log of relevant documents.

For more information on how the storage and accounting of waybills is organized, read the articles:

• “What is the shelf life of waybills (nuances)?”;
• “What is the procedure for filling out the travel log book?”.

Liability and penalties

The manager, as well as responsible employees, are responsible for the correctness, reliability and completeness of the information specified in the documentation. A correctly drawn up voucher is not only the basis for writing off expenses, but also confirmation that the vehicle is in good working order, the driver has the right to drive the car, has passed a medical examination, etc.

A traffic police officer will issue a fine in the amount of 500 to 3,000 rubles for an unprovided or incorrectly compiled waybill (Article 12.3 of the Code of Administrative Offenses of the Russian Federation). And if Federal Tax Service employees discover significant errors in filling out vouchers, they will exclude expenses incurred on them, recalculate the income tax base and issue a fine. Also, if you do not submit documents for a desk audit to the Federal Tax Service, the organization faces a fine of 200 rubles for each document.

How to fill out a truck voucher

The waybill for a truck includes two parts: front and back. The form and sample of the 2021 truck waybill are given below.

Let's take a closer look at how each side of the voucher is filled out.

Front side

The organization must affix its company seal on this side of the voucher. The following mandatory details are indicated:

• The serial number of the voucher and the date of its issue;
• Name of the company, its legal address and contact telephone number;
• OKPO;
• Operating mode code, composition of the work team (if required):
• Make of the truck, its garage and registration numbers;
• Information about the driver: full name, driver's license number and personnel number (from the personal card);
• When using a trailer, the same information is provided as for a car;

After this there are three tables:

1. The first table on the right includes truck and driver performance information. The following information is provided here:
   Planned and actual departure and return times;
2. Indicators from the speedometer.
3. The following table, located below the first one, reflects fuel movement data:
   Code and type of fuel used;
4. The volume of fuel filled, its balance at the end and beginning of the work shift;
5. Norm utilization rate;
6. Special equipment used.
7. The last table is information about the task assigned to the driver:
   Name of the customer company;
8. Destination address;
9. Submission time;
10. Type of cargo;
11. Number of flights;
12. Tonnage;
13. Mileage.

Reverse side

The reverse side of the voucher is intended for the driver and the customer to record the progress of the task:

• When and where the truck arrived;
• Numbers of accompanying papers.

Truck downtime is listed below. Their causes, duration and type are noted.

The bottom table shows the results of the truck's operation:

• Fuel consumption;
• Auto operating time;
• Number of flights;
• Mileage.

Forms for downloading

Here are travel forms for downloading in Excel format:

The procedure for filling out waybills is given in section 2 of the instructions approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, and in section 3 of the Procedure approved by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. These rules require filling out details that are not in the unified forms of waybills sheets:

• date and time of pre-trip and post-trip medical examinations of the driver. Labeled by the medical professional who performed the examination. He certifies this data with his signature indicating his full name or corresponding stamp;
• date and time of pre-trip control of the vehicle. Labeled by the vehicle technical condition inspector who conducted the inspection. He certifies this data with his signature indicating his full name.

New form of waybill from 2021

Standard forms were approved by the State Statistics Committee in Resolution No. 78 of November 28, 1997. The carrier has the right to develop the form of the primary document independently, having approved it by order of the manager. In this case, it is necessary to reflect all mandatory details in accordance with the requirements of Order No. 152 dated September 18, 2008 (Letter of the Ministry of Finance No. 03-03-06/2/161 dated August 25, 2009).

The use of new waybills in 2021 is due to changes in Order No. 152, which came into force on February 26 (Order No. 17 of January 18, 2017). The list of required details has been adjusted taking into account the following conditions:

1. It is no longer necessary to put the seal/stamp of the transport company (legal entity or individual entrepreneur) in the header of the form.
2. An obligation has been added to indicate the date and time of pre-trip inspection of the condition of the vehicle by the responsible person (inspector), certified by the personal signature of the inspector and its transcript.

In connection with the above legislative innovations, travel documents from March 1, 2021 must meet the listed requirements. If the form was developed by the transport organization independently, it is necessary to check the presence of all required lines. If there are no indicators in the form, the document should be finalized to avoid claims from the inspection authorities.