Truck waybill: what is it used for, types, sample form for 2021

New rules for issuing travel documents from 01/01/2021

The Ministry of Transport of the Russian Federation officially published order No. 368 dated September 11, 2020, registered by the Ministry of Justice, which updated the requirements for mandatory details and the procedure for filling out waybills. The document comes into force on 01/01/2021.

The appendix to the order contains updated rules for filling out waybills, replacing those approved by Order of the Ministry of Transport No. 152 of September 18, 2008. The mandatory details in the vouchers have been updated:

• name and number of the waybill;
• information about the validity period of the waybill;
• information about the owner (holder) of the vehicle;
• information about the vehicle;
• information about the driver;
• transportation information.

The list of mandatory details is supplemented with information about transportation, which should reflect information about the types of communication (city, suburb, intercity, international) and types of transportation (passengers, cargo, orders). In the “Information about the vehicle” detail, it is now mandatory to indicate its make.

A voucher should always be issued, and not only when leaving on a flight to transport cargo or passengers. Even an empty flight should be documented according to all the rules.

Separately, new requirements have been established for the waybill registration log. It is allowed to be maintained on paper or electronically. In the second case, all information entered into the journal is certified by an enhanced qualified electronic signature.

Features of the 2021 waybill

The organization has the right to develop and approve the form itself or use uniform forms (Decree of the State Statistics Committee No. 78 of November 28, 1997). However, if the enterprise is engaged in the transportation of people/goods, records of vehicle movements must be kept in an approved form. The use of the new form is reflected in the company's accounting policies. Also, according to Order of the Ministry of Transport No. 476 dated November 7, 2017, additional information about the owner of the car must be entered in the voucher: for enterprises - OGRN, for individual entrepreneurs - OGIP.

ATTENTION! The requirements of Order No. 152 of the Ministry of Transport of the Russian Federation dated September 18, 2008 for issuing vouchers intersect with the Motor Transport Charter. Carriers who import something and have a separate agreement on deliveries for payment are required to comply with it. The law ceases to apply when it comes to non-commercial transportation of passengers/goods or a one-time trip for one’s own purposes. The motorist does not need a ticket. If a traffic police officer requests it, such actions are considered a violation of rights. A monetary penalty order can be easily overturned in court. In all other situations, a fine for driving without a license is provided in the amount of 500-3000 rubles (Article 12.13 of the Code of Administrative Offenses of the Russian Federation).

A waybill is required for organizations and individual entrepreneurs in the following cases:

1. Calculation of depreciation.
2. Vehicle movement control.
3. Accounting for total vehicle expenses.
4. Cost accounting for fuels and lubricants and fuel (gasoline).
5. Payroll for drivers.

This document confirms the validity of the trip, the legal transportation of passengers/cargo, the good condition of the vehicle and the right to drive it. A permit is always issued when the machine is used for work purposes. In this case, the form of ownership does not matter. The vehicle can be on the company’s balance sheet, rented from a third-party company, or be an employee’s personal car and used for the needs of the organization. The waybill can be issued for a month (30 days), 1 working day or for 1 trip. The new rules for filling out a form in 2021 provide for the possibility of extending its validity period.

What is the document for?

So-called travel vouchers are primary accounting documents, and maintaining travel vouchers at an enterprise is mandatory if organizations or individual entrepreneurs operate 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.

Depending on the type of vehicle (VV) and the area of ​​their application, different types of forms are used. Some of their types are designed for owners and tenants:

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

The forms necessary for entrepreneurs were approved more than twenty years ago by Decree of the State Statistics Committee No. 78 of November 28, 1997. They are still relevant, although over the years various changes have been made to the forms many times. In accordance with the order of the Ministry of Transport No. 476 dated November 7, 2017, additional information about the owner of the vehicle is indicated in the voucher: individual entrepreneurs - OGRIP, and organizations - OGRN.

Unified forms are not suitable for all organizations, and they are not required for everyone. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which takes into account all the mandatory details and necessary indicators. The use of your own modified form is 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 of Federal Law No. 402-FZ of December 6, 2011 on accounting also apply to primary documents of strict reporting.

Types of document

The rules for filling out waybills may differ slightly depending on the type of document. Each type of vehicle uses its own type of sheet. Therefore, there are waybills for the following cars:

• trucks;
• passenger cars;
• special transport;
• taxi, which can be a car or a truck;
• buses that may be intended for public passenger transport or other purposes.

The appropriate form is used for each vehicle. If an organization independently develops documentation, then the selected form is recorded in a special journal.

Indication of the vehicle brand on the waybill

6. Vehicle details include:

1) the type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;

4. Vehicle details include:

1) the type of vehicle, make and model of the vehicle, and if the vehicle is used with a trailer (semi-trailer), in addition - the make and model of the trailer (semi-trailer);

Previously, mandatory details required only the model of the vehicle to be indicated; from January 1, 2021, in addition, the make of the vehicle must be indicated. In this case the change is minimal. This is due to the fact that a car model without a brand says little. Therefore, when filling out waybills, employees of most organizations indicated both the make and model.

So, according to this change in the waybill, you will only need to rename one of the points.

Waybill form for 2020

A vehicle waybill is required when leaving any vehicle for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for filling out this primary document are established not only for motor transport companies, but also for all others; it is a document of strict accountability, therefore it must contain mandatory details.

In 2018–2019 There is more such information - officials have added the obligation to indicate information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

By Order of the Ministry of Transport No. 467 of December 21, 2018, several important amendments were made to waybills from March 1, 2019:

1. There are more mandatory details. Now entrepreneurs should enter odometer readings when leaving a vehicle from a parking lot (parking area).
2. Dispatchers need to record the date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and entering it.
3. The maximum period for which a voucher is issued has changed. At the beginning of 2021, once executed, the document was valid for one month. Now you can’t do this: the paper is issued for one working day or one working shift. If during this time the driver makes several flights, the rules allow the issuance of one waybill before the start of the first flight. It is allowed to close it upon the driver’s return to the parking lot.
4. In situations where several drivers drive one vehicle, a personal ticket is issued for each of them. But when leaving, a mark on technical condition control is placed only in the document of the driver who was the first to leave the parking lot.
5. We were allowed to carry out technical inspection of the vehicle either before a shift or before a flight (depending on the situation).
6. The health care provider's stamp has become optional. This does not mean that the need to undergo a medical examination has been abolished, but the medical worker now does not have to confirm it with a stamp. He has the right to write that the driver has passed the inspection, indicate the date and time of the inspection, and sign. If the organization has a stamp, you can continue to use it. But due to the lack of an imprint on the waybill, they will no longer be able to punish you.

So, taking into account the amendments, new waybills for 2021 must include the following information:

• name and number of the document itself;
• information about the car owner;
• period of validity (period - one or several days) during which the waybill is allowed to be used, in the format “day, month, year”;
• information about the vehicle driver: full name, date and time of pre-trip and post-trip medical examination;
• information about the vehicle: type and model, including trailer, if any;
• registration number;
• odometer reading;
• date and time of departure and arrival to the parking lot;
• data on passing technical inspection before the flight (shift).

If a unified form is not suitable for an organization, its own form of waybill for a passenger car or other vehicle is developed, but taking into account all the mandatory details and necessary indicators. The use of the new form must be indicated in the organization’s accounting policies, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of Federal Law No. 402-FZ of December 6, 2011 on accounting also apply to primary documents of strict reporting.

The document is certified by the signature of the dispatcher who issued it and the head of the organization. The seal is affixed only by those organizations that use it in accordance with the charter. The form is prepared in one copy and given to the driver. After this, the document is returned to the authorized person for signature, in this case it is considered closed and goes to the accounting department. From this point on, you need to find out what the waybills are for.

Waybills 2021: main changes and filling samples

In the work of companies using transport, the waybill is perhaps the main primary document. There is no point in explaining for a long time to the readers of “Clerk” how necessary it is for monitoring the driver’s work and accounting for fuel and lubricant expenses, for calculating wages and calculating income tax. However, everyone sometimes has questions related to the preparation of travel documents, especially after the recent entry into force of new rules.

Let us remind you that since the end of 2021, amendments set out in Order No. 476 of the Ministry of Transport of the Russian Federation have been in force in Russia. According to this document, the requirements for filling out waybills have been adjusted, a new procedure for processing documents has been outlined, and additional mandatory details have appeared.

Thus, starting from 2021, it is necessary to indicate accurate information about the owner of the vehicle in waybills. Legal entities must indicate OGRN, individual entrepreneurs - OGRIP. Mandatory details must include information about the driver, his license and vehicle registration details. But the seal, seal and stamp in the header part are no longer mandatory attributes. also a requirement to issue a waybill for a day or a period not exceeding 1 month.

Along with this, it is now necessary to confirm the fact of pre-trip inspection of the technical condition of vehicles before leaving their permanent parking place.

In the waybill you need to indicate the exact date and time when the control was carried out, and then certify the document with the controller’s signature indicating the surname and initials. If there is no inspection mark, then operation of the vehicle is not allowed. Ignoring the requirements for technical control can result in serious fines: 5,000 rubles for officials and 30,000 for organizations and individual entrepreneurs.

In the work of maintaining waybills, there is no strictly approved form. And carriers can use their own forms, developed in accordance with the requirements and recommendations of the Ministry of Transport. This right is confirmed by the letter of the Ministry of Finance of the Russian Federation dated August 25, 2009 N 03-03-06/2/161 “On the use of independently developed travel forms.” But there are unified samples that can be used in the activities of different companies.

For example, for passenger transport, the optimal form of a waybill looks like this:

A waybill for freight transport usually looks like this:

In order not to waste time searching for sample waybills for different categories of vehicles, we have compiled a convenient selection of current forms with examples of filling them out.

On the site you can, as well as logs for their registration and movement recording.

And, of course, it will be useful for you to learn from this material how to develop forms of waybills yourself and automate work with them in order to save time for yourself and your employees.

PS In the near future, new changes are expected in the requirements for maintaining waybills. According to the new initiative of the Ministry of Transport of the Russian Federation, it is planned to oblige carriers to issue a waybill before the start of a flight, if the duration of the driver’s flight exceeds the duration of the shift (working day), or before the start of the first flight, if the driver of the vehicle makes one or more flights during the shift. There are also plans to replace the word “parking” with “parking”, and the concept of pre-trip and post-trip medical examination with “pre-shift, pre-trip and post-shift, post-trip”.

If the amendments to Order No. 152 dated September 18, 2008 “On approval of mandatory details and the procedure for filling out waybills” are adopted, they will come into force in December 2021. You can follow this topic and keep abreast of other important issues related to the operation of vehicle fleets in the articles section of our website GlonassGps.com.

Who needs waybills and why?

Waybills are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver in a company vehicle is stopped by a traffic police inspector to check his documents, this document confirms:

• validity of the flight;
• legality of transportation of cargo and passengers;
• good condition of the vehicle;
• the driver's right to drive the vehicle.

Article 12.3 of the Code of Administrative Offenses of the Russian Federation (Part 2) provides for a fine of 500 rubles for the absence of a waybill in the hands of the driver, when it is obligatory.

Responsibility for the absence of a document

If a driver moves on the roads without the required set of documents, which includes a waybill, then this is a significant violation. He is brought to administrative responsibility by traffic police officers, so he will have to pay a fine of 500 rubles.

In case of such violations, a legal entity pays a fine of 100 thousand rubles. The same penalties apply to companies that transport people or goods using electric vehicles.

Travel forms in 2021

Attention!

Approved unified waybills can be downloaded for free in this list:

It is important to say that these unified forms do not contain all the mandatory details of waybills, in particular information about pre-trip control of the technical condition of the vehicle, about the pre-trip (and, if necessary, post-trip) medical examination of the driver; they need to be finalized.

At the same time, you can also download the already modified basic travel forms for 2021 with all the required details:

You can also download a sample of filling out a waybill for a passenger car from the link . Or you can look at a slightly different design option (also correct)

Validity period of the waybill

Dear colleagues.

I suggest you familiarize yourself with the explanations of the Ministry of Transport of the Russian Federation regarding the latest changes in Order No. 152 “On approval of mandatory details and the procedure for filling out waybills.” We will analyze the letter in more detail in one of the subsequent articles, but please pay attention to the highlighted part of the text, it concerns the validity period of the waybill.

Letter of the Ministry of Transport of the Russian Federation dated April 4, 2021 No. D3-514-PG On issuing one waybill for several drivers

April 11, 2021

The Department of State Policy in the Field of Automobile and Urban Passenger Transport of the Ministry of Transport of the Russian Federation (hereinafter referred to as the Department) has considered your appeal dated March 7, 2021 No. 43967 and, within its competence, reports.

Federal Law No. 196-FZ of December 10, 1995 “On Road Traffic Safety” (hereinafter referred to as Federal Law No. 196-FZ) established the obligation to conduct pre-trip and post-trip medical examinations of vehicle drivers as one of the requirements for ensuring road safety. According to paragraph 7 of Article 23 of Federal Law No. 196-FZ, mandatory pre-trip and post-trip medical examinations of vehicle drivers are carried out in the manner and under the conditions provided for by Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation” (hereinafter referred to as Federal Law 323-FZ).

According to paragraph 3 of Article 23 of Federal Law No. 196-FZ, mandatory pre-trip medical examinations are carried out during the entire time a person works as a driver of a vehicle, with the exception of drivers driving vehicles traveling on call from emergency services.

In accordance with paragraph 7 of Article 46 of Federal Law No. 323-FZ and paragraph 5.2.54 of the Regulations on the Ministry of Health of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 19, 2012 No. 608, order of the Ministry of Health of Russia dated December 15, 2014 No. 835n (registered by the Ministry of Justice of Russia on April 16, 2015, registration No. 36866) approved the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations (hereinafter referred to as the Procedure for conducting medical examinations), according to which pre-shift, pre-trip medical examinations are carried out before the start of the working day ( shift, flight) in order to identify signs of exposure to harmful and (or) dangerous production factors, conditions and diseases that interfere with the performance of work duties, including alcohol, narcotic or other toxic intoxication and residual effects of such intoxication.

In accordance with the Procedure for conducting medical examinations, based on the results of passing a pre-trip medical examination, the waybills are stamped with the stamp “passed the pre-trip medical examination, admitted to perform labor duties” and the signature of the medical worker who conducted the medical examination.

Paragraph 2 of Article 20 of Federal Law No. 196-FZ establishes the obligation of legal entities and individual entrepreneurs transporting passengers on the basis of a contract of carriage or a contract of freight (or) cargo on the basis of a contract of carriage (commercial transportation), as well as transporting persons other than the driver, and (or) material objects by buses and trucks without concluding the specified contracts (transportation for own needs by buses and trucks), organize and carry out pre-trip or pre-shift control of the technical condition of vehicles in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of transport.

In terms of conducting pre-trip or pre-shift monitoring of the technical condition of vehicles, the controller must be guided by Order of the Ministry of Transport of Russia dated August 8, 2021 No. 296 “On approval of the Procedure for organizing and conducting pre-trip or pre-shift monitoring of the technical condition of vehicles” (hereinafter referred to as the Procedure).

Clause 12 of the Procedure establishes that if the control does not reveal any non-compliance with the requirements listed in clauses 10-11 of the Procedure, an o and a signature are placed on the waybill indicating the surname and initials of the controller who carried out the control, the date and time of its conduct. The release of a vehicle onto the line without a mark indicating that it has undergone pre-trip or pre-shift control of the technical condition of vehicles and the signature of the inspector is not allowed.

Mandatory details and the procedure for filling out waybills are established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 “On approval of the mandatory details and procedure for filling out waybills” (hereinafter referred to as Order of the Ministry of Transport of Russia No. 152).

In accordance with Order of the Ministry of Transport of Russia No. 152, the mandatory details of the waybill are:

1) name and number of the waybill;

2) information about the validity period of the waybill;

3) information about the owner (owner) of the vehicle;

4) information about the vehicle;

5) information about the driver.

In accordance with paragraph 10 of Order of the Ministry of Transport of Russia No. 152 (as amended by Order of the Ministry of Transport of Russia dated December 21, 2018 No. 467), a waybill is issued before the start of the trip, if the duration of the vehicle driver’s trip exceeds the duration of the shift (working day), or before the start of the first trip , if during a shift (working day) the driver of the vehicle makes one or more trips.

Thus, the current version of Order No. 152 of the Ministry of Transport of Russia distinguishes between the need to issue a waybill for a working day or the time of the flight, if more than one working day must be spent on transportation.

Previously, Order No. 152 of the Ministry of Transport of Russia established the period for which a waybill is issued (for one day or a period not exceeding one month). In the current version of this order, the validity period of the waybill is not regulated.

At the same time, paragraph 4 of Order No. 152 of the Ministry of Transport of Russia determines the validity period of the waybill during which the waybill can be used, and if the waybill is issued for more than one day - the start and end dates (day, month, year) the period during which the waybill can be used.

Thus, in the opinion of the Department, the preparation of a waybill consists of creating a new waybill or affixing the following mandatory details to an already created waybill:

odometer readings of the vehicle when the vehicle leaves the parking lot (parking space) intended for parking this vehicle upon returning from a trip and the end of the shift (working day) of the driver of the vehicle (hereinafter referred to as parking);

date and time of departure of the vehicle from the parking lot and its entry into the parking lot;

date and time of pre-trip or pre-shift monitoring of the technical condition of the vehicle;

date and time of pre-trip and post-trip medical examination.

Registration of a waybill by affixing the above-mentioned mandatory details to an already created waybill is possible provided that the remaining details of the waybill remain unchanged.

At the same time, in accordance with the requirements of Order No. 152 of the Ministry of Transport of Russia, it is established that:

dates, time and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their signatures indicating last names and initials, with the exception of cases where the individual entrepreneur combines the duties of a driver;

dates, time and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver;

the dates and times of the pre-trip and post-trip medical examination of the driver are indicated by the medical worker who conducted the relevant examination and certified by his signature indicating the surname and initials;

The date and time of the pre-trip or pre-shift inspection of the technical condition of a vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of urban ground electric transport vehicles who carried out the corresponding control, and are certified by his signature indicating the surname and initials.

Clause 9 of Order No. 152 of the Ministry of Transport of Russia establishes that a waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications.

In accordance with Order of the Ministry of Transport of Russia No. 152, the dates and time of the pre-trip and post-trip medical examination of the driver are stamped by the medical worker who conducted the relevant examination and certified by his signature indicating the surname and initials, the date and time of the pre-trip or pre-shift control of the technical condition of the vehicle are stamped by the controller technical condition of vehicles or the inspector of the technical condition of urban ground electric transport vehicles who carried out the appropriate control, and are certified by his signature indicating his surname and initials. Mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams.

At the same time, a waybill must be issued each time before a vehicle leaves the parking lot for a trip, with notes on the pre-trip medical examination of drivers, as well as pre-trip or pre-shift monitoring of the technical condition of vehicles, being placed on the waybill. The obligation to conduct a pre-trip medical examination of the driver and conduct pre-trip or pre-shift monitoring of the technical condition of vehicles before his return from the trip to the parking lot is not established by the legislation of the Russian Federation.

At the same time, we inform you that additional details may be placed on the waybill, taking into account the specifics of carrying out activities related to the transportation of goods, passengers and luggage by road transport or urban ground electric transport.

Thus, Order No. 152 of the Ministry of Transport of Russia does not establish a ban on issuing one waybill for several drivers.

However, in the opinion of the Department, in this case, identification of the marks of the medical worker who conducted the pre-trip (post-trip) medical examination should be ensured, in terms of their attribution to each driver of the vehicle. It is necessary to take into account that the independently developed form of the waybill must indicate the mandatory details that are given in Order No. 152 of the Ministry of Transport of Russia.

Deputy Director of the Department of State Policy in the Field of Automobile and Urban Passenger Transport

V.V.
Lugovenko See also: Obtaining a license to transport passengers and other persons by bus

Fuel consumption rates

The standards for fuel and lubricant consumption in road transport were introduced by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Standards for the consumption of fuels and lubricants in road transport”.

In accordance with paragraph 1 of these Methodological Recommendations, they are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis on the territory of the Russian Federation.

Based on the specified Methodological Recommendations, organizations approve fuel and lubricant consumption standards for each model (brand, modification) of operated vehicles.

It should be noted that the Tax Code of the Russian Federation does not contain provisions on rationing costs for fuels and lubricants. At the same time, the application of these norms will allow organizations to confirm the economic justification of the expenses incurred in the event of disagreements with the tax authority (Article 252 of the Tax Code of the Russian Federation).

Igor Gomzikov, auditor of BCG "Informauditservice"

Material provided by the magazine “I am an accountant”

Issue No. 35

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.

Waybill to confirm expenses

Question 2. Does the renter of a bareboat car need a waybill to confirm income tax expenses?

Yes I need it.

According to civil law, a vehicle can be rented without a crew (Articles 642–649 of the Civil Code of the Russian Federation) and with a crew (Articles 632–641 of the Civil Code of the Russian Federation).

Under a bareboat rental agreement:

• the lessor provides the lessee with a vehicle for a fee for temporary possession and use without providing management and technical maintenance services;
• The tenant is obliged to keep waybills, since it is he who operates the vehicle and bears the costs of fuel and lubricants.

A waybill containing the required details is actual evidence of the organization’s use of a rented vehicle in its activities (Article 252, subparagraph 11, paragraph 1, Article 264 of the Tax Code of the Russian Federation).

A waybill is one of the primary documents confirming expenses for fuel and lubricants for profit tax purposes (Letters of the Ministry of Finance of Russia dated August 25, 2009 No. 03-03-06/2/161, dated June 16, 2011 No. 03-03-06/1/354) . When renting, fill it out as usual, only in the “Organization” field you need to enter information about the owner of the car - in this situation about the renter:

• its name, legal form, location, telephone number and OGRN (clause 5 of the Mandatory details and procedure for filling out waybills, approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 and subclause 1 of clause 3 of the Mandatory details and procedure for filling out waybills , approved by Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368).

Responsibility for errors

Responsibility for the correct execution of documents rests personally with the head of the organization and authorized persons who are responsible for the operation of the vehicle. Those who sign the form are responsible for the accuracy of the data they certified. If, during an inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they have the right to exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, fines and penalties assigned by inspectors.

Maintaining a journal of travel documents in electronic form

17. Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal (hereinafter referred to as the journal).

The journal is kept on paper, the pages of which must be bound, numbered, and (or) on electronic media. When maintaining a journal in electronic form, it is mandatory to print pages of the journal on paper.

18. If the journal is maintained in electronic form, the information entered into it is certified by an enhanced qualified electronic signature.

From January 1, 2021, a new option for maintaining a journal of travel documents will appear - in electronic form . In this case, the information entered into the journal must be signed with an enhanced qualified electronic signature.

As for the traditional paper version of the magazine, this design option also remains possible.

Registration and storage rules

All waybills are recorded in a special journal. This is done by an employee of the organization authorized to release vehicles for travel. The document looks like a table where data about drivers, numbers of vouchers received, and the closing date of the papers are entered. Example:

You either buy the magazine or print it yourself and keep it until it runs out. Then it should be kept for 5 years after the last entry was made.

Closed waybills are required to be stored for at least five years (Order of the Ministry of Transport No. 152 of September 18, 2008).

Types of waybills

The type of form directly depends on the type of vehicle and the scope of its use. The main differences can be traced in the content and order of execution (Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008). P/L records are kept in a special journal. New separate forms have been introduced for the following vehicle categories:

• trucks;
• cars;
• special transport;
• passenger/freight taxi;
• buses for public and other use.

Table – types of waybill forms:

Once the organization has decided on the required form of the form, the accountant is obliged to approve it in the “Accounting Policy” journal. It is also necessary to do this when switching to using another form of voucher. However, for such a document to have legal force, it must contain all the necessary details in accordance with the new rules for filling out in 2021.