Features of a monthly waybill - sample 2021 - 2021

What form should the travel form for a month correspond to?

Russian legislation does not classify travel forms into any types depending on the deadline for filling them out. As such forms, Russian organizations and individual entrepreneurs, as a rule, use either forms developed independently, or approved by law - Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. The general requirements for them are the presence of mandatory details and compliance with the filling procedure.

These details, along with the registration procedure, are given in Order No. 152 of the Ministry of Transport of the Russian Federation dated September 18, 2008. Unified forms have an important property - they fully comply with the requirements for mandatory details. Moreover, this compliance was maintained even after updating the list (Order of the Ministry of Transport of Russia dated January 18, 2021 No. 17, which entered into force on February 26, 2017, and Order of the Ministry of Transport dated November 7, 2017 No. 476, which entered into force on December 15, 2017).

For more information on how the mandatory details have been updated, read the following materials:

“The list of mandatory details of the waybill has been expanded”;
“From December 15, 2017, we are issuing a waybill using a new form.”

We discuss issues of preparing a waybill, taking into account the latest changes, in on VK. Join us!

Because of this consistency, the unified forms continue to apply without any adjustments.

However, in the case of filling out a monthly sheet, it may need to be edited.

Pre-trip medical examination note

The waybill is the primary document for accounting for the use of fuels and lubricants, which not only justifies the costs of fuels and lubricants, but also generally confirms the economic feasibility and production orientation of the costs associated with the use of vehicles. For tax purposes, a waybill is one of the documents that confirms the carrier’s expenses for the purchase of fuels and lubricants (letters of the Ministry of Finance of Russia dated June 16, 2011 N 03-03-06/1/354, dated August 25, 2009 N 03-03-06/2/161 , dated September 23, 2013 N 03-03-06/1/39406).

Frequency of preparation of waybills

At the same time, if there is other evidence of fictitious transportation costs, the absence of a mark on the pre-trip inspection in the waybill may be additional confirmation of the unreality of the operation to purchase fuel and lubricants (see, for example, the resolution of the Sixteenth Arbitration Court of Appeal dated December 26, 2012 N A63-9056/2012, decision of the Arbitration Court of the Stavropol Territory dated September 28, 2012 N A63-9056/2012).

Write out a new waybill.
Fill in the required details in the previously issued waybill:

odometer reading;
dates and times of the next departure and arrival of the vehicle;
dates of monitoring of its technical condition and medical examinations.

The preparation of waybills solves a number of problems. Firstly, representatives of the Ministry of Transport, the State Traffic Safety Inspectorate, Roszdravnadzor and Rostrud can check the marks on the technical condition of the car and the employee’s medical examination, proving that the car is in good working order, and the driver has passed a medical examination and can drive it.

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Rule for everyone

before each flight, if the flight is longer than a work shift or working day;
before the start of the first trip, if the trip is shorter than a shift or working day, and the driver has one or more trips during the day.

Immediately before departure, the waybill must indicate the meter readings (integer numbers only) and the time they were taken. Next, you should enter data about what fuel was issued, in what quantity (if fuel is provided). All data is confirmed by the signature of the employee himself.

Let us consider in detail how to fill out each field using the example of form No. 3 (for a passenger car) for an individual entrepreneur. The sample, taking into account the latest changes, was prepared using the commercial version of ConsultantPlus.

Filling rules

There are more mandatory details. Now entrepreneurs should enter odometer readings when leaving a vehicle from a parking lot (parking area).
Dispatchers need to record the date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and entering it.
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.
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.
We were allowed to carry out technical inspection of the vehicle either before a shift or before a flight (depending on the situation).
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.

It turns out that you need to reflect each departure and arrival at the parking lot; this can be done both in a separate waybill for the day, and in one waybill for a longer period, if you provide the appropriate fields in it.

In the current version of the Mandatory Details and the procedure for filling out waybills, the validity period of the waybill is not regulated (Order of the Ministry of Transport of Russia dated September 18, 2008 N 152). However, paragraph 4 of this document still contains the following clarifications:

Information about the validity period of the waybill includes the date (day, month, year) during which the waybill can be used , and if the waybill is issued for more than one day - the dates (day, month, year) of the beginning and end of the period during which the waybill can be used.

Ruling of the Supreme Court of the Russian Federation dated September 1, 2014 N 302-KG14-529 in case N A33-12312/2013: “Carrying out transportation by legal entities and individual entrepreneurs for their own needs does not exclude the obligation to comply with the rules for ensuring the safety of road transport.” That is, based on the position of the courts, issuing a waybill is mandatory even in those organizations that use only passenger vehicles and only for their own needs.

Waybills for commercial transportation can no longer be issued for several days. According to the new rules, they will need to be issued: before each flight - if the flight is longer than a work shift or working day; before the start of the first trip - if the trip is shorter than a shift or a day and the driver has one or more trips during the day. Previously, a waybill can be issued for any period that does not exceed a month. The amendments will eliminate this possibility. If you previously issued a travel document for several days within one month, make changes to the form.

At the same time, there is a decision of the Leningrad Regional Court dated 04/09/2013 N 7-161/2013, which states that if a car is used by an employee of an organization for transportation, and the organization does not carry out transportation of goods, passengers and luggage by road, then the availability The driver of the vehicle does not have a waybill.

During the inspection of the Vienna joint-stock company, inspectors discovered that waybills were not issued for every day, but one for the entire month. They considered this a violation of the rules for maintaining waybills stipulated in the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 (clause 2). It also says that “the waybill is valid only for one day or shift.” Based on this phrase, the tax authorities decided that the primary document was drawn up incorrectly. If so, the cost of purchasing gasoline cannot be taken into account when taxing profits. And the company was charged additional income tax.

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In conclusion, we note one more nuance. This time he is far from accounting. The traffic rules require that “in certain cases” the driver of the car has a waybill (clause 2.1.1). During the conversation, traffic police inspector Lieutenant Alkhasov V.N. explained: “A waybill is needed if the company has not issued a power of attorney for the driver to drive the vehicle. So, if he doesn’t have a power of attorney or a waybill, we will impose a fine of 50 rubles and send the car to a parking lot.” For the uninformed, we point out: in the capital, at such a parking lot, the “guest duty” is 300 rubles per day.

In this case, the judge considered a situation typical of companies that use cars to transport management, pick up documents, or meet someone. And the court did not consider it rational to issue waybills for such trips every day. Here is how it was.

The company must develop a form for a multi-day waybill independently and approve it by order on accounting policies (clause 4 of PBU 1/2008). The main thing is to provide the required details, which are listed below.

If the same car is used by several drivers at once, you can issue several forms of a passenger car waybill for a month. Each form should be issued for one driver (clause 11 of the Order of the Ministry of Transport dated November 28, 1997 No. 152).

Is it possible to issue a waybill for a month?

Entrust filling out the monthly waybill to an employee appointed by the director. For example, this could be a secretary or a dispatcher. The employee draws up the document and hands it over to the driver against signature. In this case, the driver is obliged to return the previous “ticket”.

Transportation of passengers, luggage and cargo in urban, suburban, intercity and international traffic.
Transportation in urban traffic within the boundaries of populated areas.
Suburban transportation between populated areas at a distance of up to 50 km between the borders of these populated areas.
Suburban transportation between populated areas at a distance of more than 50 km between the borders of these populated areas.
Transportation in international traffic outside the Russian Federation or into the territory of the Russian Federation crossing the State border, including transit through Russia.

How to make a travel sheet for a month

In accordance with clause 10 of Order No. 152 of the Ministry of Transport, Russian companies can draw up waybills for a period from 1 day to 1 month.

However, the forms approved by Resolution No. 78 are initially designed for one-time use during 1 work shift. An exception is forms No. 3 and No. 6 - Goskomstat allows them to be issued for a longer period. But their structure is also not optimal for indicating the monthly validity period of the corresponding sheet.

The State Statistics Committee of Russia has approved a list of 7 forms of waybills, adapted for cars, trucks, buses, etc. These documents differ significantly in the way they organize data, but they all have one thing in common:

mandatory indication of the date of the driver’s work shift - at the top of the form;
mandatory indication of the time the driver leaves for the task and returns to the garage - in hours and minutes.

To fill out a monthly sheet, you can:

indicate on the form only the month and year, without recording the date;
edit the Goskomstat form by making new cells - they will indicate the specific days on which the driver goes to work.

Once again, we draw your attention: it is very important that the form must record the minutes of the driver leaving the garage and returning to it: this requirement is contained in subsection. 4 clause 5 of the order of the Ministry of Transport of the Russian Federation No. 152.

Rule for everyone

Write out a new waybill.
Fill in the required details in the previously issued waybill:

odometer reading;
dates and times of the next departure and arrival of the vehicle;
dates of monitoring of its technical condition and medical examinations.

Registration period

before each flight, if the flight is longer than a work shift or working day;
before the start of the first trip, if the trip is shorter than a shift or working day, and the driver has one or more trips during the day.

The waybill is issued to the driver only after returning the old one. The document storage period in the organization is five years. The dispatcher or, in his absence, the accountant is responsible for issuing the waybill. When a waybill is issued, the registration number is entered in the log book, and the date of issue and the driver’s details are also indicated there. When accepting the document, signatures are placed by the dispatcher and the driver.

Waybill is an accounting document. According to the data specified in the waybill, you can keep track of mileage, fuel consumption, vehicle maintenance costs, as well as the driver’s working hours. A waybill is required if the vehicle is carrying certain cargo. It contains information about the place of departure and arrival, the route and the name of the cargo. The waybill is invalid if it does not contain the following mandatory data:

If the organization is not a carrier, then it can issue waybills for a period of 1 to 30 days. This is stated in the letter of the Ministry of Finance No. 03-03-07/51 dated 11/30/12. If the company is engaged in transportation professionally, then waybills must be issued to the driver daily, this is stated in Resolution of the State Statistics Committee of Russia No. 78.

When leaving the car and after it returns to the garage, the permit is checked by a mechanic or an employee who is responsible for the operation of the vehicle and certified with his signature indicating his full name. The odometer readings, fuel consumption, etc. are checked. The odometer reading at the beginning of the next day should coincide with the reading at the end of the previous one. The difference between the readings at the beginning and end of the day should correspond to the daily mileage. In addition, the brand of fuel, supply and use of fuel and lubricants are indicated.

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The organization has the right to independently develop its own form of travel voucher sheet and consolidate it in its accounting policies for accounting purposes. Do not forget about the mandatory details that must be present in such a form.

Which form to use

It is obligatory for the medical worker to mark the completion of pre-trip and post-trip medical examinations. Based on the results of the pre-trip medical examination, the medical worker records “Passed the pre-trip medical examination and is cleared to perform work duties.” And according to the post-trip results - “Passed a post-trip medical examination.”

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

In addition, you can add your own details that the organization needs to the multi-day travel sheet (form above). But if you miss at least one mandatory detail, the “ticket” is considered invalid.

The company is obliged to issue vehicle waybills if it uses vehicles in its activities. They are needed to confirm the costs of fuel and vehicle maintenance. In addition, the transportation of goods and passengers is prohibited without them.

Is it possible to issue a waybill for a month?

Name and details of the organization. Write down the company details on the form - TIN, KPP and other data.
Name and number of the document. Please indicate which vehicle you are applying for. For example, “passenger car waybill.” Put a stamp or seal on each document, if the organization has one.
Information about the validity period of the document. The information includes the date during which the document can be used if it is for one day. If you are filling out a travel sheet for 1 month, indicate on it the first and last date of the month during which you will use this form.
Information about the owner (owner of the vehicle). If the owner is an organization, then indicate the name, legal form, location and telephone number. If an entrepreneur - full name, postal address and telephone number.
Information about the vehicle. Includes: vehicle type (passenger car, truck, bus, trolleybus, tram) and vehicle model. If you use a truck with a trailer or semi-trailer - the model of this trailer or semi-trailer;
state registration plate of a vehicle, trailer, semi-trailer;
odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);
date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the permanent parking place and its arrival at the specified parking lot.

Driver information. Write down the driver's name, date and time of his pre-trip and post-trip inspection.

Fix the form you will use in your accounting policy. Before doing this, check that the waybill meets all the requirements for primary documents (Part 2, Article 9 of Federal Law No. 402-FZ dated December 6, 2011), and not just the mandatory details of the sheet. If you already have an approved waybill form, do not forget to modify it to meet the new requirements for 2021.

If several drivers use one vehicle in shifts, each driver can issue their own waybill for one car. It must indicate the details of the drivers who are the first to leave the parking lot and the last to enter. If the waybill is issued for several drivers, notes on the pre-trip medical examination must be in relation to each of them.

To be accepted for registration

last name, first name, patronymic of the driver;
date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver, if the post-trip examination is provided for by law.

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Thus, the current version of Order of the Ministry of Transport of the Russian Federation No. 152 distinguishes between the need to issue a waybill for a working day and for the duration of the flight, if more than one working day must be spent on transportation. This circumstance can be regarded as a basis for the impossibility of issuing a waybill for one day or a period not exceeding one month, as was previously provided for in the document. However, the Ministry of Transport reassured that this is not so.

Where can I get a travel document for a month?

A sample of a completed monthly waybill form, based on the example of a non-public bus waybill, was prepared for you by the specialists of our portal. You can download it in convenient Excel format:

You can get acquainted with some of the nuances of working with waybills in the articles:

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

Results

Business owners have the right to develop the form of the waybill independently. In this case, a mandatory condition is compliance with the requirements of the Ministry of Transport, approved in Order of the Ministry of Transport of the Russian Federation No. 152.

Sources:

Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78

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