Rules for issuing and maintaining waybills in 2021

There are important notes

The second half of January is the time when accountants throughout Russia check, double-check, or draw up the company’s accounting policies “from scratch.” Every year, our relevant Departments introduce new changes that not only affect the nature of the work of the entire organization, but force our colleagues to adapt, requiring employees to perform their job responsibilities taking these changes into account.

Today we will talk about how travel sheets are filled out and how they will be filled out in 2021, taking into account the latest changes. One thing I want to say for sure is that something has not changed radically, but there are nuances that should not be overlooked.

New rules for filling out vouchers from 01/01/2021

The Ministry of Transport, by order No. 368 dated September 11, 2020, approved new rules for filling out waybills. They come into force on 01/01/2021 and will be valid until 01/01/2027. A new mandatory detail was introduced into the voucher - “Information on transportation” to indicate data on the types of transportation and the type of message in accordance with the requirements of Articles 4 and 5 of the Federal Law of November 8, 2007 No. 259-FZ. There are four message types:

• by city (local);
• suburban;
• intercity;
• international.

The type of transportation depends on the activity of the owner or lessee of the vehicle. This could be regular passenger transportation, vehicle operation on orders, or freight transportation.

The procedure for filling out mandatory information about a vehicle has changed. From 01/01/2021 it is necessary to indicate the make of the vehicle there. Until now, only the type and model of the vehicle were written in this. It has been established that organizations and individual entrepreneurs have the right to add additional details to the waybills according to their needs.

Issuing a waybill becomes mandatory for all cases of leaving a car from a garage or parking lot. The clause stating that a waybill is issued only when operating a vehicle while transporting passengers or cargo has been removed from the rules.

In 2021, car owners or vehicle lessees must include a mandatory o. In 2021, this was just a recommendation.

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In smaller organizations, where it is not entirely profitable to maintain such specialists, this responsibility is assigned to any person. For example, an accountant or a company manager. An employee engaged in DP must be familiar with all the rules and new innovations being introduced.

In the next section of the article we will tell you about the intricacies of the rules for filling out a waybill for a passenger car. We will separately analyze submarines intended for buses and freight vehicles.

Filling example This is one of the simplest options that does not contain any complications. However, for a beginner, the rules for filling out a passenger car waybill may seem unnecessarily confusing.

Why do you need a waybill?

This is a primary document; it is necessary for accounting and writing off the costs of maintaining a car. Also, on the basis of “vouchers” (as this paper is often called), many institutions calculate the driver’s wages.

All institutions, organizations and private entrepreneurs that operate cars are required to draw up waybills. The form of the document can be developed and approved independently, or you can use the form approved by Goskomstat Resolution No. 78 dated November 28, 1997. An exception is enterprises providing services for the transportation of goods or passengers; they are required to keep records of vehicle movement in unified forms.

A permit is required when using a car for work purposes. The form of ownership of the vehicle does not matter. That is, if the car is on the organization’s balance sheet, rented from a third-party company, or an employee’s personal car is used for the needs of the institution, there must be a voucher.

The forms should be recorded in a special registration journal. It must be maintained by all legal entities and private owners who operate cars.

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This can be done by order or specified in the employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third party organization that provides similar services under a contract. Instead of a conclusion, we tried to collect for you the most relevant information on the stated topic, which will be useful for beginners and professionals.

New waybill form in 2021: special requirements

There are no changes to travel plans in 2021. The latest updates came into force in December 2021 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The filling requirements have been supplemented with new mandatory details. At the same time, the round seal on the form has been abolished if its use is not provided for by the Charter.

How to approve your form

If the organization decides to approve its form of waybills, then the mandatory requirements should be taken into account:

1. Name of the document, number and date of issue. When numbering, it is necessary to observe chronology.
2. Validity period of the voucher. The maximum period is one month.
3. Information about the owner of the car. Now it is mandatory to indicate the OGRN.
4. Information about the driver of the vehicle (full name, driver's license number).
5. Information about the car (state license plate, make).
6. Odometer data before leaving for a trip and upon returning to the garage (parking lot).
7. Date and time of departure and return to the parking lot.
8. Signature and full name the responsible employee who indicated the odometer readings, date and time.
9. Date and time of pre-trip and post-trip medical examination of the driver.
10. Stamp, signature and full name. the health worker who performed the medical examination.
11. Information about passing the pre-trip technical inspection indicating the date and time (DD/MM/YYYY, as well as hours and minutes).
12. Signature and full name person responsible for vehicle inspection (mechanic, inspector, foreman).

The completed document is signed by the dispatcher and the head of the institution or persons authorized by the head. If the company uses a seal (as defined by the charter), then the voucher is sealed. The document is always drawn up in a single copy and handed over to the driver. At the end of the trip, the driver must hand it over to the person in charge against signature.

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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What kind of violations will there be?

The 2021 waybill is necessary not only for writing off expenses and confirming them with the tax office. The driver also needs a permit on a trip to confirm to traffic police officers the legality of using a car, transporting passengers or cargo. A correctly completed permit confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive the car (passed a medical examination). If the traffic police inspector is not provided with the form, the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).

What fuel consumption standards should we target in 2021?

Fuel consumption standards are in the Order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Consumption standards for fuels and lubricants in road transport.”

All Ministry of Transport limits are recommended, this follows from the very name of the regulatory legal acts, but it is worth adhering to them so that in the future it can be proven that the expenses are economically justified.

Based on the Ministry of Transport standards, approve your fuel and lubricant consumption standards for each model (make, modification) of vehicles in use.

Waybills: rules for filling out in 2021

For each type of vehicle, the Ministry of Transport has approved new waybills for 2021. Let's talk about them using a table. It describes waybills; forms can be downloaded using the links.

Filling out the front side

The procedure for filling out the waybill is unified. The intercity waybill must contain all information about the flight. This is a large amount of information, divided into columns for convenience. On the front side at the top indicate the number and series of the document. Also here they post information about fuel consumption, both nominal, which is calculated based on reference data and the mileage of the flight, and actual, consumed en route. If more fuel is actually spent, the reason for this should be indicated. As a result, by comparing the nominal and actual fuel consumption, a conclusion is drawn regarding its overconsumption or savings. In addition, on the front side they write the following information about the trip:

1. Start and end dates of the voyage if it lasts several days.
2. Truck data (make, name, number, including numbers and letters, garage number if the company’s fleet consists of several vehicles).
3. If the car is taken for temporary use, then you must indicate the rental agreement number.
4. Organization details (name, phone number, address, OKPO code).
5. Availability of a license card for passenger transportation of 8 or more people, if the car is intended for passenger transportation.
6. Information about the driver: his driving class, driver's license number, last name, first name and patronymic, personnel number.
7. Full name and signature of the dispatcher and contractor.
8. Geolocation of the place where the truck arrives and the time (accurate to minutes) when it leaves the parking lot or garage.
9. The approximate time and date when the car will have to return from the flight to the garage (indicated by the dispatcher).
10. Confirmation of the serviceability of the car after its technical inspection. This column is filled out and signed by the mechanic. He also records damage to the car after the flight.
11. The medical worker examines the driver and, based on this, makes a note about his admission to the business trip.
12. At the end of the trip, the driver returns the car, indicating on the ticket: “The vehicle has been returned.”

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.