According to the motor transport charter, a waybill is an accounting document for monitoring the operation of a vehicle and driver. Operating vehicles without waybills is prohibited in most cases, since they confirm the validity of mileage and write-off of expenses for fuel and lubricants, as well as the calculation of wages for drivers, therefore, when filling them out, it is important to follow certain rules, especially since there is no standard form of waybill.
From 01/01/2021 these rules have been changed. The Ministry of Transport, by Order No. 368 dated September 11, 2020, approved the mandatory details and rules for filling out waybills, which also apply to trucks. Our article is devoted to the peculiarities of issuing waybills for this type of vehicle.
In what situations are waybills issued for individual entrepreneurs?
If the vehicle is used for commercial transportation, then it is necessary to determine whether a waybill is required for individual entrepreneurs. According to the regulations, the sheet must be prepared, and in strict compliance with the established content (Order of the Ministry of Transport No. 152). The legislation regulates the mandatory application procedure and rules for the preparation of documentation. The updated rules provide for the application of these rules not only for LLCs, but also for individual entrepreneurs.
Important
The regulations do not provide for specific forms, but the list of details necessary to indicate is strictly established, and the procedure for filling it out is also explained.
Medical and technical examination
Persons involved in the transport of people must undergo regular pre-trip medical examination. At the same time, the bus is also inspected for possible breakdowns. In this regard, the absence of a medical worker’s and mechanic’s seal is considered a gross violation.
Thus, not only a fine is imposed for the absence of a waybill for an individual entrepreneur, but also for the absence of the necessary stamps on it. The recovery amount varies. For officials, the fine can reach 5 thousand rubles. The organization may be subject to a penalty of up to 30 thousand rubles.
Medical examination of the driver and technical examination of the vehicle are fundamental factors for the legal transportation of people. Even if the order is placed remotely, the responsibility from the driver and his employer is not relieved.
Waybill for freight transport
For commercial freight transportation carried out by an individual entrepreneur, the PG-1 waybill form is provided. Its peculiarity is that it is adapted for entrepreneurs who carry out transportation independently, without the use of hired labor of drivers. In addition, it is possible to use forms of your own design, subject to the availability of an established list of details.
The voucher must contain stamps confirming the completion of technical maintenance, as well as a pre-trip medical examination. If the trip is in the nature of goods transportation, then an invoice for the transported goods should be attached to the voucher. The preparation is carried out by an accountant, dispatcher or the entrepreneur himself. After registration for a freight vehicle as an individual entrepreneur, the waybill should be recorded in the accounting book and certified (with the signature of the entrepreneur). This document serves as a justification for fuel costs and the calculation of the car driver’s salary. Also, information about the time of the flight, including downtime, technical and emergency stops, is entered into the waybill.
If cargo transportation is carried out by order, then information about this is indicated in a special section devoted to the specifics of the operation and use of the vehicle. It includes the name of the customer, place of departure and final destination, type of cargo transported, as well as length (in km) and duration of transportation. Sections intended for trip results contain information about mileage, time worked by the driver, as well as the tonnage of cargo delivered.
Working with clients
The truck is often used by individual entrepreneurs to satisfy customer requests. Such work must also be recorded. For this purpose, there is a section that describes the driver’s work and how the vehicle is operated.
In completely different situations, traffic police fines may be imposed. The absence of a waybill when transporting goods is a violation. Therefore, it is necessary to have it and fill out the appropriate fields correctly. The paper must contain the following information:
- information about the customer;
- starting point of movement;
- the end point of the journey;
- duration of the trip;
- distance;
- nature of the cargo.
After the end of the trip, summary information about the work done is indicated. Information about the exact mileage and total working time of the driver, as well as about all transported goods should be recorded here.
Waybill for a taxi car
note
Particularly strict requirements apply to the carriage of passengers. The absence of a correctly compiled and registered waybill will not allow either the entrepreneur or the driver who is his employee to confirm the volume of transportation performed.
The extract is made by the enterprise dispatcher at the beginning of the shift, and filling is done by the driver himself . The waybill serves as the basis for reconciling the money deposited and calculating wages. There is no approved form for a taxi service. For use, standard form No. 4 of the 1997 sample is suitable, or a version of our own development, taking into account the compliance with the set of details specified in Order No. 152.
There is also no limitation on the validity period of the waybill. For what time period to write it out is a matter for the individual entrepreneur himself. It is optimal to issue a new voucher for each individual shift. There may be a different number of trips during a shift, so using one ticket for several days is not very convenient, both for the driver himself and for the accounting department. After all, the ticket is issued not for the car, but for the person - that is, the driver carrying out the transportation. The same car can change hands more than once, so the accounting procedure is carried out in relation to each individual employee.
Important
For entrepreneurs providing taxi services, it is mandatory to record vouchers and store them for a 5-year period.
Self-employed registration
To register as a payer of professional income tax (PIT), the freight carrier does not need to go to the tax authorities, collect piles of documents and personally submit an application. Everything can be done online from any device with Internet access. The most popular registration method is through the “My Tax” mobile application, which was specially launched by the Federal Tax Service. Procedure:
- Download the application to your smartphone, it is available on Google Play and the App Store. You can log into the service on your computer.
- Go through authorization. This can be done using your passport by uploading a scanned copy, through the State Services Portal or the taxpayer’s personal account. You will need to enter your phone number and tax identification number.
- Take your own photo and upload it for verification.
- Confirm registration.
Other available registration methods:
- taxpayer's personal account;
- banking applications, for example Sberbank Online;
- Unified identification and authentication system (USIA) account.
Waybill for bus transportation
Issuing a waybill for bus transportation, unlike other transport services, including passenger and cargo transportation, has a prescribed form. The specialized form of sample PA-1 is fixed by law (Order No. 68) and is mandatory for use.
The form from 2000 was revised in 2008 and meets all modern requirements for registration of bus transportation. A voucher for a bus operated by an individual entrepreneur serves two purposes - adequate calculation of the driver’s wages and control of the road inspection. It should contain information about departure time, flight route, customer data, and mileage. Registration and issuance are carried out by the dispatch service, and the driver himself fills it out and submits it to accountants for processing.
Travel form form
Since there is no single approved form of the form, you should only adhere to the presence of the required details in the voucher. Incomplete completion of the waybill makes it invalid. Be sure to indicate :
- name of the document and registration number;
- date of registration and validity period, both for those issued for each shift and for long-term vouchers;
- full information about the owner of the car, including full name, address information and telephone numbers;
- complete information about the car, including type, make and modification, license plate number and meter readings;
- date and time of departure and end of work;
- information about the driver - full name, medical examination (pre-trip and post-trip).
Additional sections with information about the operation and results of operating the vehicle can be filled out optionally. Work information includes the number of flights during the working day, the route taken, as well as travel time and mileage. The results record the total mileage per shift, as well as the time for calculating wages. There may be separate sections for recording downtime, emergency and technical stops during operation.
Important points
How to issue a waybill for an individual entrepreneur’s truck? Certain details must be provided. Regardless of the choice of form, the basic data applies to any of them. This includes:
- validity period of the document;
- information about the owner of the car;
- data about the machine and its technical condition;
- information about the driver himself.
You can prepare in advance and then download the completed waybill for the individual entrepreneur’s truck. The paper is issued for a period of up to 1 month. The form states:
- Individual entrepreneur registration address, personal details of the businessman, telephone number.
- Driver records, including driver's license number.
- Car make, registration data, speedometer readings before leaving and after putting the car in the garage.
- The driver's medical examination must be displayed.
- The first section indicates the route of the vehicle, the nature of the cargo, mileage, and operating time.
After the services are completed, the businessman calculates wages, writes off fuel and lubricants, and goods and materials arrive. It is important to register the waybills in a journal and then store them for 5 years. The document contains a table in which other values are entered.
It tracks the work, the mileage of the machine, the weight of the load, how long the machine is in operation. Downtime, road accidents, repair work, and maintenance are also noted here.
Fines if an individual entrepreneur does not have a waybill
If an entrepreneur providing transport services of a cargo or passenger nature does not have a waybill issued in accordance with all the rules, then a fine of 500 rubles is expected to be charged (Article 12.3 Part 2 of the Administrative Code). Other fine amounts (from 20 to 100 thousand rubles) are provided only for organizations and legal entities (Article 12.31 part 1 of the Administrative Code). Individual entrepreneurs are not subject to the jurisdiction of these acts.
Incomplete or incorrect registration of a voucher is also punishable. For example, for the absence of a maintenance or medical examination, the form provides from 5 to 100 thousand rubles, since responsibility in this case equally applies to both entrepreneurs and organizations.
Penalties
The Code of Administrative Offenses of the Russian Federation specifies the fine for the absence of a waybill. The recovery amount starts from 500 rubles. Sometimes a traffic police officer may limit himself to a simple penalty. In this case, punishment may follow not only for the absence of a document, but also for errors in its execution.
The legislation clearly defines what fine can be imposed for the absence of a waybill:
- If the driver is responsible for the vehicle, he may be given an order to correct the defects or a fine of 500 rubles.
- If responsibility for the car is imposed on an official of the company, then the punishment for non-compliance with the law will be much more severe. In this case, a fine of 20 thousand rubles is imposed.
- If drivers of cars belonging to a legal entity do not have a waybill, the fine for the organization can reach 100 thousand rubles.
The private entrepreneur who has registered the individual entrepreneur bears full responsibility. Even if he is not a legal entity, he can be punished to the fullest extent of the law.
