Instructions: fill out the passenger car waybill

Passenger car waybill form

The template by which all institutions issue a vehicle voucher (form 3) was adopted by decision of the State Statistics Committee No. 78 of November 28, 1997 20 years ago.
Since then, many corrections have been made. The latest amendments were adopted on December 21, 2018 by Order of the Ministry of Transport No. 467, which came into force on March 1, 2019. This Resolution adopted various forms of vouchers for each type of vehicle. At the same time, the enterprise has the right to develop its own voucher form, but it must reflect mandatory requirements, such as:

1. The name of the form is “Passenger car waybill”
2. Number and date of its discharge.
3. Duration of validity of the form. The longest time is one month.
4. Details of the vehicle owner. Now it is required to display the OGRN.
5. Details of the vehicle driver (full name, driver's license number (DR)).
6. Vehicle details (registration number, model).
7. Speedometer data on the eve of leaving the route and when returning to the garage.
8. Date and time of departure along the route and return to the garage.
9. Signature and full name the person who recorded the speedometer readings, with the date and time displayed.
10. Date and time of the driver's medical examination before and after the trip.
11. Stamp, signature and full name. doctor who performed the medical examination.
12. Inspection information with date and time display.
13. Signature and full name auto mechanic who examined the vehicle.
14. The issued voucher is signed by the dispatcher and the head of the enterprise, or persons appointed by the head.
15. If the institution has a seal, the issued form is certified by it.

The permit is issued in one copy and handed to the driver. Upon completion of the task, the driver must return the completed ticket to the responsible employee against signature.

What are the main accounting procedures carried out on the basis of Form 3

In accounting, on the basis of a passenger car waybill, Form 3, spent fuel and lubricants are written off as expenses. This is done by allocating the corresponding amounts from subaccount 10.3 of account 10 to account 20 (if transportation is the main activity) or 23 (if transportation is an auxiliary activity). To write off fuel and lubricants for vehicles used for the needs of the administration, account 26 can be used, and in trade organizations that deliver goods to the buyer, including its cost in the cost of goods sold, account 44.

Write-off of fuel and lubricants as expenses is carried out by the following entry: Dt 20 (23, 26, 44) Kt 10.3. At the same time, an amount is recorded in the accounting registers, reflecting the actual volume of consumed fuels and lubricants, taken into account in the waybill.

For other nuances of accounting for waybills, read the article “What is the shelf life of waybills (nuances)?” .

Why is it necessary to create waybills?

Vouchers are issued to report on the movement of the vehicle, write off consumed fuel, accrue the driver's salary, as well as accrual depreciation and other costs by the company's accounting department.
In addition, if the driver of a service vehicle is detained by a traffic police officer, the permit is the basis for the legality of departure and confirmation of the right to drive the vehicle. If there is no voucher, the driver will be fined in accordance with Art. 12.13 Code of Administrative Offenses of the Russian Federation.

To report on fuel consumed, materials are required certifying the refueling and the nature of the route. If fuel is refueled using fuel cards, this is reflected in the supplier’s documents.

If fuel payments are made in cash, then accounting is carried out using gas station receipts and driver reports. When a vehicle is connected to electronic control, which provides monitoring of the route and consumption of fuel and lubricants, reports from this system are used to write it off (Letter of the Ministry of Finance No. 03-30-06/1/354 dated June 16, 2011).

Results

A passenger car waybill is the primary document on the basis of which the accounting department writes off used fuel and lubricants.
Companies and individual entrepreneurs have the right to use forms developed in-house, taking into account the requirements of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, as well as the Order of the Ministry of Transport “On approval of mandatory details and the procedure for filling out waybills” dated September 11, 2020 No. 368. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Required details on the voucher

The waybill is considered a strict accounting form, therefore it is required to display data regulated by the legislative norms of the Russian Federation. If an institution wishes to develop its own form, it is necessary to take into account the provisions for its design.

1. The title side of each travel form must display:
2. Date of validity of the voucher. If the voucher is issued not for a day, but for a certain period, you must write it as follows (for example, 07/22/2019 - 07/26/2019).
3. Number and series of the document. The number must be unique. Series are assigned during the production of forms in the printing house.
4. Details of the company and its stamp (name, address, contact details, OKUD and OKPO codes).
5. Vehicle details (model, make, vehicle license plate). If the vehicle is rented, you must display the details of the rental agreement.
6. Driver details (full name, number and category of driver's license, type of license, if any).
7. Route, displaying the final destination, the driver’s departure and return times.
8. Signature of the dispatcher who issued the order to the driver.
9. Signature of a car mechanic, displaying information:

• about the serviceability of the vehicle at the beginning and completion of the task;
• speedometer values;
• about refueling fuel and lubricants and its balance;
• about the brand of fuel;
• about fuel consumption, displaying standard and actual consumption.
• information about honey examination of the driver and technical inspection (MOT) of the vehicle.

The fact that a car mechanic is obliged to ensure control of vehicle maintenance on the eve of each route has been regulated by the Ministry of Transport of the Russian Federation since 2014. However, the required details did not exist in the voucher, which allowed enterprises to fail to comply with the established requirement with impunity. Currently, this property has become mandatory. It is required to display information about the owner of the vehicle, indicating the OGRN, IP - OGRIP. It is no longer necessary to put a stamp on unified forms (form 3) that have been approved. Enterprises that develop their travel forms are required to include all the required details in accordance with Order of the Ministry of Transport No. 467 dated December 21, 2018.

It should also be noted that all medical examinations of drivers on the eve of the trip are recorded in a specialized journal. The need for a medical examination of drivers is established by order of the head of the enterprise. In addition, a medical examination after returning from a flight is mandatory for drivers carrying out passenger transportation or transporting dangerous goods.

Pre-flight inspection includes:

• Listening to the driver's complaints.
• Visual inspection.
• Checking temperature, pressure, pulse.
• Testing for alcohol with a breathalyzer.
• Definition of taking psychotropic substances.

Based on the results of the examination, the doctor issues a conclusion and allows departure by signing a voucher, displaying the date and time of the examination.

1. Mandatory details on the back page of the voucher:
2. Serial number of the record. Each route must be displayed under a unique number.
3. Customer code.
4. Route, showing the departure point and destination.
5. Departure and return times.
6. The distance traveled is entered in the “Completed” field.
7. Driver's signature.

The travel form is always presented in one copy.

( Video : “Registration of a waybill”)

Changes in document formatting in 2021

From December 15, 2021, individual entrepreneurs and organizations are required to indicate their OGRP or OGRN on the vehicle’s waybill, regardless of its type (according to Order of the Ministry of Transport No. 476 of November 7, 2017). Previously, this detail was not among the required elements of the waybill - it was necessary to indicate only the name of the entity, its organizational form, location address and telephone number. Therefore, from this year you need to remember to enter this registration number.

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Truck waybill: what is it used for, types, sample filling [year]

In addition, now you need to record not only the performance indicators of the vehicle, but also make a note of which technical condition inspector recorded them, inspected the car and approved it for the line. It has become mandatory to decipher the surname and initials of these technical workers next to the signature.

The delivery date has changed

According to the latest amendments to the legislation of the Russian Federation, it is not allowed to issue one ticket for multiple routes on different working days. The new rules state that the travel form must be issued the day before:

• each departure - if the flight is longer than a working day;
• the beginning of the first trip - if the scope of the task is less than a day and the driver receives one or many tasks.

The form in which the validity period of the form is displayed on the ticket depends on the duration of the route. If its duration is no more than a work shift, the duration of the voucher is displayed as one date. If the duration of the route is more than one shift, the “validity period” column displays the start date of the route and the date of its completion.

New form for 2021

Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2021, the sheet does not contain all the required details, then inspectors may regard such a primary document as “incomplete.” And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared a new travel form for you, which contains all the details required from February 26th. It looks like this:

You can also use a new waybill form for 2021 in Word format for passenger cars. Similarly, you can correct the waybill form for trucks so that you can make notes on the pre-trip technical inspection.

Keep in mind that if you approve a new waybill form for 2021, then this circumstance will need to be recorded in the organization’s accounting policies (clause 4 of PBU 1/2008).

In many organizations, the director and driver and mechanic are one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.

Validity

Until March 1, 2019, it was possible to issue a voucher for both one day and a full month. After the amendments reflected in Order No. 467, the voucher is issued on the eve of each shift or assignment. The driver is given a ticket on the eve of departure. The standard form allows you to change the duration of the voucher, since the flight may be delayed, and traveling without a voucher is a violation.

At the end of the validity period of the issued voucher, the form is returned to the responsible employee against signature and then sent to the accounting department for revision.

General rules for filling out vouchers

The columns of the new waybill form must be filled out in a strictly defined order:

1. The date when the voucher was generated is indicated under the title of the document.
2. Next, there is a line intended to indicate the work code. This code is the basis for calculating the amount of salary and its payment.
3. Information about the vehicle: its type, make and state registration. registration number.
4. If the vehicle has a trailer, then it is necessary to indicate the details of the trailer: garage and state numbers, as well as its make.
5. Information about the driver: full name, driver's license number, driver class and his number on the report card.
6. To indicate the time of departure of the car from the parking lot and the time of its return, a column “work of the driver and car” is provided.
7. The column “assignment to the driver” is intended to indicate the customer’s address.
8. It is necessary to indicate the mileage traveled by the vehicle.
9. A special place is reserved to indicate the technical condition of the car.
10. The driver who received the car for use must put his signature on the form; the mechanic checking the condition of the vehicle, as well as the dispatcher who issued the task.

How to issue a waybill for a passenger car

The rules for issuing a passenger vehicle voucher (form No. 3) were adopted by order of the Ministry of Transport of the Russian Federation dated No. 152 on September 18, 2008.
Registration is carried out, for the most part, by dispatchers. At enterprises where there is no such service on staff, and the passenger vehicle is the boss’s personal car, the permit can be filled out by the boss himself or an employee appointed by order. If filling out vouchers is entrusted to the driver (this is not prohibited), he is obliged to fill out the vehicle mileage based on instrument readings. Form No. 3 can be issued for passenger vehicles, both in motor transport enterprises and in ordinary institutions. The design features of this form are reflected in Rosstat letter No. IU-09-22/257 dated 02/03/2005, where it is noted that each travel form is stamped with an enterprise stamp (not a seal). You are also required to comply with other standards for filling out vouchers.

( Video : “How to fill out travel forms correctly”)

It is required to record instrument readings both on the eve of leaving and when returning to the garage. The fuel sensor, speedometer and other devices are subject to accounting.

Provisions for filling out vouchers:

• An auto mechanic is required to inspect the vehicle's maintenance, having entered his/her report on the form on the eve of departure.
• A medical professional is required to check the driver’s health, displaying the date and time, a personal signature, and also writing down the phrase that the driver “had a medical examination on the eve of departure with permission to work.”

The issued form is completed as follows:

1. In the upper left section of the form fill out:

• Movement start date.
• Name of the company that owns the vehicle.
• Information about the driver.
• Vehicle details.
• Time to leave the garage.
• Time to return to the garage.
• Medical examination information.
• Medical details employee who carried out the inspection.

1. In the right section of the form enter:

• Codes from the company's constituent materials.
• Ticket number.
• Mileage.
• Information about the auto mechanic performing vehicle maintenance.
• Type of fuel.
• Volume of fuel and lubricants filling.

1. In the lower section of the form the following is indicated:

• Signature of a mechanic confirming the serviceability of the vehicle.
• Driver's signature.

For whom is the sheet required?

A waybill is a necessary primary reporting document.
The sheet is used to record the operation of passenger vehicles and will help in calculating the driver’s salary. The permit is issued by the enterprise dispatcher in one copy. Most often for one day or shift. A waybill is required if:

• The organization’s business is associated with the transportation of people, luggage, and cargo using public transport (according to paragraph 2 of Article 6 of the Charter of Road Transport and Urban Ground Electric Transport dated November 8, 2007 No. 259-FZ). This applies to all transport companies carrying out passenger and cargo transportation, regardless of whether there is one passenger in a vehicle (VV) or more;
• The organization does not provide transportation services, but uses a passenger car. The waybill confirms the write-off of expenses for fuel and lubricants;
• The driver uses his own car to search for clients with compensation for fuel costs.

Document storage order

Submitted vouchers are stored for at least 5 years (Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008).

Responsibility for the safety of the forms rests with:

• To the head of the institution.
• For officials (responsible for the operation of the vehicle).

The following may check vouchers:

1. Traffic police officers.
2. Federal Tax Service.
3. GIT workers.

In the absence of vouchers, a fine of 200 rubles may be imposed for each unissued voucher (Article 12.13 of the Administrative Code).

Cancel printing

From February 26, 2021, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2021 No. 17). However, the stamp can be affixed after the specified date - there will be no error.

Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.

Responsibility for the absence of a waybill

The legislation of the Russian Federation does not allow driving a passenger vehicle without a permit.
For leaving without this form, a fine of 500 rubles is imposed. Sometimes you can limit yourself to a warning. Also, a driver may be subject to an administrative fine for filling out a ticket incorrectly. The legislation of the Russian Federation regulates the following fines:

1. If the driver does not have a vehicle travel form, he will be fined 500 rubles or given a warning.
2. If an official of the institution does not have a vehicle travel form, the fine is equal to 20 thousand rubles.
3. For an institution, such a fine can be imposed up to 100,000 rubles.
4. In some circumstances, all penalties may be imposed at the same time.
5. The individual entrepreneur is fully responsible for this violation, even if he is not a legal entity. face. The fine for traveling without a voucher for an individual entrepreneur can reach up to 100,000 rubles.

Accounting entries

When processing vouchers, an accountant can make the following entries:

What about other details?

Mandatory details of the waybill in 2021 can be divided into two categories.
Details are in the table. Two categories of mandatory waybill details

Additional requirements depend on the specifics of the organization’s activities. Such details may include:

• fuel consumption standards;
• vehicle route;
• saving (excessive consumption) of fuel.