Waybill for a truck in accounting (form)

Registration of the form is a mandatory procedure, which is regulated at the legislative level. If a company provides transportation services on any type of urban transport, then a waybill is issued daily. This form must be kept with the driver in the vehicle cabin. If the police want to check it, it must be presented along with the license and documents for the vehicle. You can study a sample truck waybill on our portal.

Is it necessary to prepare waybills for a truck?

Registration of these documents is a mandatory procedure for companies that provide transportation services on various types of public transport and cars: the relevant regulations are contained in clause 2 of Art. 6 of the Charter of motor transport and urban ground electric transport dated 08.11.2007 No. 259-FZ. We also note that in accordance with sub. 2.1.1. clause 2.1 art. 2 of the Traffic Rules, Russian drivers on the road are required to have truck waybills with them in the cab - in case the police check the documents.

Changes in travel documents in 2021

The main innovation is the emergence of a requirement to provide more detailed information about the owners of operated vehicles. If the owner is an individual entrepreneur, then he must additionally register the OGRI in the form; legal entities must indicate the OGRN. The list of required details in the document template has been updated:

• the 2021 waybill must begin with the name of the form, the serial number assigned to it (taking into account the chronology of registration) and the date of issue;
• the validity period of the completed and signed document (the maximum period is limited to one month);
• in the information block identifying the owner of the car, the OGRN number (or OGRIP) must now be additionally indicated;
• information about the driver authorized to drive a specific vehicle and his driver’s license;
• the waybill must reflect data on the registration number of the car, the exact date (down to the indication of hours and minutes) of the last pre-trip inspection.

The requirements for reflecting odometer data in documents before and after field work, the start and end times of the voyage, and the affixing of medical examination notes remained unchanged. At the final stage, the form is signed by the responsible employee. New waybills in 2021 must contain a signature with a transcript of the official responsible for carrying out the technical inspection. The form is endowed with legal force through its signing by the dispatcher, who was charged with the responsibility for preparing this type of documentation, and by the head of the enterprise. Printing is no longer a mandatory attribute.

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?”.

Changes since December 15, 2017

By Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476, amendments were made to the rules for filling out waybills. They come into force on December 15, 2017. In short, innovations have appeared in the rules about new mandatory details. Let us explain in more detail.

OGRN

In addition to the details that are already on the waybill, starting from December 15, 2017, it is required to additionally indicate the OGRN of the company or individual entrepreneur.

From December 15, 2021, the indication of OGRN and OGRNIP in waybills is mandatory. Without these details, the waybills will be considered incorrectly filled out.

OGRN (main state registration number) - the state registration number of a record of the creation of a legal entity or a record of the first submission in accordance with the Federal Law of the Russian Federation “On State Registration of Legal Entities” of information about a legal entity registered before the entry into force of this Law (clause 8 Rules for maintaining the Unified State Register of Legal Entities).

OGRNIP is the main state registration number of an individual entrepreneur. The number is assigned by the tax office upon state registration of an individual as an individual entrepreneur (IP) and making an entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs. Also see “Search for individual entrepreneurs by OGRNIP”.

Where to indicate the OGRN on the waybills? This question remains at the discretion of the company or individual entrepreneur. In our opinion, OGRN can be recorded in the column intended for information about an organization or individual entrepreneur:

Date and time of pre-trip control

In order to fill out waybills from December 15, 2021, the date and time of pre-trip control of the technical condition of transport is a mandatory requisite of the waybill. It is established that the date includes the day, month and year, and the time includes hours and minutes.

From December 15, 2021, information about the vehicle must include the date (day, month, year) and time (hours, minutes) of pre-trip control of the technical condition of the vehicle (if its mandatory conduct is provided for by law).

Changes to transportation safety rules

From December 15, 2021, changes have been made to the rules for ensuring transportation safety. If previously it was prescribed to carry out daily monitoring of the technical condition of the vehicle before leaving the line from the parking place and upon returning to the parking place, now the rules establish only pre-trip monitoring of the technical condition before the vehicle leaves the permanent parking place.

Main types of truck waybill forms (forms 4-P, 4-S)

As a form for a truck's waybill, you can take Form 4-P, introduced into the document flow by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. A truck's waybill, compiled on the basis of this form, is used for the accounting department to calculate the driver's salary within the framework of a time-based tariff. As a rule, this document is needed in cases where a truck driver performs work for 1-2 customers per shift.

You can also use the 4-C waybill form approved by the State Statistics Committee in the above-mentioned resolution. It is used to compensate for driver services in the order of piecework work related to transportation.

Both forms of truck waybills approved by the State Statistics Committee are not mandatory for use. Independent development of forms of such forms is allowed. However, both forms - both 4-P and 4-C - were created taking into account the inclusion of details required for waybills for trucks, and are therefore convenient for use.

Read about the preparation of a document approving the selected form of the form here.

The list of mandatory details of the waybill contains the order of the Ministry of Transport dated 09/11/2020 No. 368. The document is valid from 01/01/2021. Order of the Ministry of Transport dated September 18, 2008 No. 152 became invalid as of January 1, 2021.

Main innovations:

1. A waybill is required for any vehicle operation, regardless of the type and nuances of transportation.
2. A new detail “Transportation information” has been introduced.
3. It is necessary to indicate the brand of the trailer.
4. The responsible person is obliged to indicate the time the vehicle leaves the line and the time it returns.

ConsultantPlus experts explained step by step how to fill out a waybill. If you do not have access to the K+ system, get a trial online access for free.

If you take as the basis for your waybill the forms that are approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78, then supplement them with all the missing mandatory details.

NOTE! From 03/01/2019, the waybill is issued strictly for a shift or for a flight, whichever is longer. It is impossible to draw up a monthly plan.

Please note the new deadline for issuing travel documents from March 1

It is no longer possible to issue one waybill for several trips on different working days or shifts. According to the new rules, they must be completed before:

• each flight – if the flight is longer than a work shift or working day;
• the beginning 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.

How to indicate the validity period on the waybill depends on the duration of the flight. If the duration of the flight does not exceed a working day, the validity of the waybill will be within one date. If the duration of the flight exceeds one working day, indicate the start date of the flight and its end date in the validity period (clause 4 of Order of the Ministry of Transport dated September 18, 2008 No. 152).

Where can I download a truck waybill for free using Form 4-C?

You can download a truck waybill (forms 4-C or 4-P) on our website:

What is their need?

The waybill form is drawn up according to a certain form. In relation to who will use such an information recording document, several privileges are granted:

In general, such a document also allows you to cope with the calculation of taxes through the Federal Tax Service. Based on the fact that the enterprise has fuel costs, it is possible, by confirming this fact with a waybill, to reduce the tax base.

Where can you find a sample of filling out a truck waybill for 2020-2021

You can see and download samples of filling out truck waybills (filling them out on forms 4-P and 4-C has certain nuances) in ConsultantPlus, having received free demo access to the K+ system using the links below:

Changes since December 24, 2017

On December 24, 2021, the Procedure for pre-trip monitoring of the technical condition of vehicles, approved by Order of the Ministry of Transport of Russia dated April 6, 2021 No. 141, comes into force. Let us explain what this document is.

To eliminate the risk of using technically faulty transport, organizations and entrepreneurs engaged in road transportation must carry out pre-trip monitoring of the technical condition of vehicles (clause 4, article 29 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety”).

As we have already said, from February 26, 2017, the date and time of pre-trip inspection of the technical condition of a vehicle must be indicated in the waybill by organizations and entrepreneurs operating: cars, trucks, buses, trolleybuses, trams. This information is entered by the vehicle technical condition inspector.

Violation of the requirements for pre-trip control is subject to a fine (Part 3 of Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation):

• to an official - in the amount of 5,000 rubles;
• organization or entrepreneur - in the amount of 30,000 rubles.

In addition, organizations must comply with the requirements for filling out travel documents to confirm expenses for profit tax purposes (Letter of the Ministry of Finance of Russia dated June 16, 2011 N 03-03-06/1/354).

In this regard, it is important to pay attention to the commented Order, which approved the Procedure for organizing and conducting pre-trip inspection of the technical condition of vehicles (hereinafter referred to as the Procedure).

In particular, it has been established that pre-trip control is carried out before the vehicle leaves its permanent parking place. If no faults are identified, then the controller puts an o on the waybill and certifies it with his signature indicating the surname, initials, date and time of the pre-trip inspection. Operation of a vehicle without a mark indicating that it has passed pre-trip control and the inspector’s signature is not allowed (clauses 3, 8, 10 of the Procedure).

In addition, an organization or individual entrepreneur needs to record the results of pre-trip control in a special journal, the mandatory details of which are listed in clause 11 of the Procedure. Additional details can be included in the journal to reflect the characteristics of specific types of transportation.

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

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

New details

By Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17, changes were made to the list of mandatory details:
1) the provision according to which the seal or stamp of the organization was affixed in the heading part of the waybill was cancelled;

2) a new mandatory detail has been established - the date and time of the pre-trip inspection of the technical condition of the vehicle. The date and time are stamped by the inspector of the technical condition of vehicles or the inspector of the technical condition of urban ground electric transport, who carried out the corresponding control, and are certified by his signature indicating the surname and initials

The new edition of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008 is valid from February 26, 2021. To comply with the new requirement, from this date on the waybills, a mark (or stamp) “technical control passed” should be affixed. The mechanic responsible for technical control must put down the date, time, and his signature with a transcript.

Mandatory details of travel documents from February 26, 2017 are as follows:

1. The name is a waybill.
2. Number.
3. Validity.
4. Information about the owner of the car.
5. Vehicle type and model.
6. State registration plate.
7. Odometer readings when leaving the garage and when entering the garage.
8. Date and time of leaving the garage and entering the garage.
9. Signature and full name of the employee who puts the odometer readings, date and time on the sheet.
10. Driver's full name.
11. Date and time of pre-trip and post-trip medical examination of the driver.
12. Signature and full name of the medical worker performing the medical examination.
13. A note on the pre-trip inspection of the technical condition of the vehicle.
14. Signature and full name of the vehicle's technical condition controller.

The waybill can be issued for any period not exceeding a month. If the waybill is issued for a month, then you should indicate the first and last day of the month for which this sheet was issued. For example - from March 1, 2021 to March 31, 2021. If a car is used in shifts by several drivers, then several waybills are issued: one for each driver.