How to fill out a waybill for a passenger car: tips and recommendations. How to issue a waybill for a passenger car (sample)

Waybill is a document that records the vehicle's mileage, fuel consumption, route and fuel performance. The document is required to confirm the costs of maintaining the machine.

A waybill for a passenger car is a form of document approved by a resolution of the State Statistics Committee. It is not mandatory to fill out the approved sample. Each organization can develop its own template. Sample of filling out a waybill for a passenger car 2015 can be downloaded at the end of the article.

The waybill for a passenger car has its own requirements. The driver must also have it in hand, documents for the transported cargo, a license card and an insurance policy. In the absence of documents, a fine is imposed on the driver.

The form of the waybill depends on the type of transport used. For example, a waybill for passenger cars is filled out according to form 0345001.

Filling out a passenger car waybill

The document is issued by the dispatcher. Discharge is made for one shift. The following document is issued provided that the waybill for the previous day has been submitted. If the work requires the vehicle to be on the road for more than one day, then the document is issued for the required number of days.

The waybill for a passenger car is filled out in one copy and stored for 5 years.

Data related to the operation of the machine is entered into the document by the driver. The manager is responsible for correctly filling out the passenger car waybill. In addition, such responsibility lies with the drivers and those persons who are involved in the preparation of the document.

How to fill in the details

Sample of filling out a waybill for a passenger car:

Serial number of the document;
Date of issue;
Seal;
Make and registration number of the car

If the vehicle performs licensed types of transportation, a note is made in the document. When using a car for administrative needs, the “license card” column is not filled in.

On the second side of the document the route is indicated in this order:

Destination;
Departure time;
Return time;
Number of kilometers.

This information is used to write off the cost of fuel consumed and to calculate the driver's salary.

If the waybill does not contain information about the route, then it is impossible to confirm the fact that machine A is operating. Each item to be followed must be noted in the document.

The document contains a column “customer code”. Filling out a waybill for a passenger car taking into account this column is carried out when the car is used to transport clients or customers.

The waybill for a passenger car contains the column “Result of the vehicle’s operation during the shift.” In this column, the accountant calculates the driver’s salary. If it is calculated in a temporary payment system, then the column indicates the number of hours worked. If the salary is determined by piecework, then the amount is calculated for the kilometers traveled. The accountant confirms the payroll with his signature.

Do drivers need to undergo a medical examination?

Each organization operating cars is required to conduct a medical examination of drivers before and after the trip. The Ministry of Health, together with the Ministry of Transport, approved recommendations that regulate the procedure for undergoing a medical examination and the procedure for properly organizing the process.

A stamp is placed on the passenger car's waybill indicating the date and time of the medical examination. The initials of the health worker and his signature are indicated. The stamp is placed only if the driver has no symptoms of illness or is intoxicated.

A pre-flight medical examination can only be carried out by a medical professional who has the appropriate license. The absence of a stamp is classified as a violation of labor protection.

Corrections

Since the waybill for a passenger car is the primary accounting document, corrections can be made to it, taking into account the relevant instructions. Corrections to the document are made in agreement with the persons responsible for business operations. Corrections are confirmed by the signatures of these persons, and the date the corrections were made is indicated. For example, if fuel consumption is corrected, this is confirmed by the signature of the mechanic and the driver.

How does registration work?

The employee issuing a waybill for a passenger car registers it in a journal. The sheet number and date of issue must correspond to the registration number in the journal. All data is sequentially recorded in a special journal:

Sheet number;
Date of issue;
Driver details.

In the registration log, after entering all the data, the signature of the dispatcher and driver is placed.

Grounds for writing off fuel and lubricants

After the accountant receives the waybills, verification of their correctness begins. Next, he writes off the consumed fuel. To calculate the cost of fuel and lubricants, it is necessary that the vehicle mileage and gasoline consumption be indicated on the waybill.

During the inspection, if the document does not contain complete information, inspectors may invalidate the expenses.

Information: if an employee uses his own car for the needs of the organization, then the organization is obliged to pay him compensation, which is also confirmed by waybills.

Rules for issuing travel tickets

The waybill for a passenger car is drawn up so that on its basis one can judge the actual costs of the vehicle. Rosstat obliges to issue a sheet only for driver changes. For a longer period, the waybill is for business travel purposes only.

One of the provisions of Rosstat indicates that the sheet can be issued for a longer period. But in this case, the organization must ensure that the time worked, fuel consumption and consumables are recorded. The document also needs to confirm the organization’s expenses for fuel and lubricants. If the company decides to fill out a document for a long period of time, then the decision must be approved in the accounting policy.

Speedometer readings

The dispatcher must check and record the vehicle's speedometer readings every day. Naturally, the readings at the beginning of the day must coincide with the readings at the end of the previous day. Based on this information, the amount of fuel consumed is determined based on the vehicle's mileage.

Body check

Each driver undergoes a medical examination before leaving. Only after this can he be allowed to work. The results of the medical examination show that:

The employee does not complain about his health condition;
The employee must have no signs of illness;
The employee must not show signs of alcohol or drug intoxication.

The inspection results are entered into a journal.

A waybill is a document accompanying the driver along the way, which serves as the basis for the transportation of passengers, cargo, as well as for settlements between the customer of motor transport services and the carrier, accounting for spent fuel and lubricants and charging the driver wages.

Rules for issuing a waybill in 2019

There are several standard forms of waybill forms:

• Form No. 3 is intended to accompany passenger cars. As a rule, these are business trips of employees of the organization on business of the company or partners of the company.
• form No. 3 special accompanies special vehicles with equipment on board. Special equipment includes fire trucks, dump trucks, truck cranes, concrete mixer trucks, vehicles with compressor units, etc. The form is intended to serve no more than two customers.
• Form No. 4 is filled out for a passenger taxi; differs from all others by the presence of the line “Accepted at the cash desk in cash.”
• Forms No. 4-C and No. 4-P are used to accompany trucks: for one-time trips on the principle of piecework payment (one flight - one waybill) form 4-C, and if a temporary tariff for payment of cargo transportation is applied (as a rule, this is work in within one day, during which there may be several flights to one customer or to different customers) - form No. 4-P.
• Forms No. 6 and No. 6 (special) are issued for escorting buses: the first for regular routes, the second for accompanying non-public buses (not regular buses, but those serving, for example, children's educational institutions); Form No. 6 special designed for no more than two customers.

The waybill is issued by the dispatcher in a single copy, and after filling out all the pre-route fields, it is given to the driver. At the end of the shift, the waybill is handed over to the dispatcher, thereby ending the driver’s work shift. A new waybill for a new working day is issued after the previous one has been submitted.

Upon arrival of the car from the trip, the data on the waybill is entered into the waybill register, after which the carrier’s costs are calculated and the driver’s salary is calculated.

The driver does not fill out anything on the waybill, but only signs, accepting the car at the beginning of the shift and returning it at the end; In addition, the driver signs the waybill logbook, confirming receipt of the waybill.

Usually the waybill is issued for one working day. The exception is when the driver goes on a business trip and will be absent for more than a day. Then the waybill is issued for the required number of days.

A waybill for a passenger car (standard form No. 3) is filled out similarly to the general rules for filling out waybill forms. To ensure that a driver using a light company car for administrative purposes does not have problems with the road inspection while on the road, the organization must provide him with a power of attorney for the car and a waybill.

The accounting department of an organization can develop a form of waybill independently, but it will only be valid together with a power of attorney and only for accompanying passenger cars that do not carry cargo or passengers.

The issuance of a waybill for any vehicle transporting passengers or cargo for money is mandatory. If, during an inspection by traffic police inspectors, the driver does not have a power of attorney to drive a company car or a waybill, the company will face a fine and the car will be sent to a parking lot.

How to fill out a waybill correctly

The form 4-p waybill form consists of the main part and a tear-off coupon.

The main part is filled out by the dispatcher (or a person replacing him), employees of the cargo carrier company, and representatives of the customer. This is an accounting document that contains details of cargo transportation: travel time, route length, downtime, operating time of equipment installed on the vehicle, etc.

The main part of the waybill remains with the carrier.

The tear-off coupon is filled out by the customer. The data specified in it is used to issue an invoice to him for motor transport services by the carrier. The coupon is attached to the invoice issued for transportation.

Also, form 4-C/4-P indicates the number of each consignment note (form 1-T), which is attached to it. Form 1-T serves as confirmation of the work performed.

Filling out procedure (using form 4-C as an example):

1. The date on the document must be the same as in the travel log.
2. The work code is the indicator on the basis of which the driver’s salary is calculated and paid.
3. If transport services are subject to licensing, the type number, series and license card number are indicated. Otherwise, the proposed options are crossed out.
   If the cargo, besides the driver, is accompanied by other employees, their full names and positions are entered in the column “Accompanying Persons”.
4. The tabular part to the right of the characteristics of the driver and the car contains information about the time of departure and arrival of the vehicle (as well as the speedometer readings, usually filled out by the employee at the checkpoint) and the movement of fuel and lubricants (filled out by the organization’s tanker/technician). All data is certified by the signatures of responsible persons.
5. The table “Assignment to the driver” indicates the organization that ordered the transportation, its address, and the full name of the customer’s representative can also be entered; enter the actual addresses of loading and unloading, time of arrival in hours and minutes (if there is a schedule - according to the schedule), name of the cargo, number of riders, weight of the cargo, route length.
6. Next are notes on the technical serviceability of the car, the amount of fuel filled with lubricants (in words), on the pre-trip medical examination - all of them are confirmed by the signatures of the responsible persons. The driver also confirms the satisfactory condition of the transport at the time of departure with his signature.
7. The reverse side of the waybill form must list the points of loading and unloading of goods, the time of arrival/departure of transport at these points, the numbers of all waybills accompanying the cargo; name and details of the shipper and consignee, certified by the signatures of his representatives and seals.
   After the driver finishes his shift, he, along with the waybill, hands over the accompanying shipping documents to the dispatcher, which he signs in the “Passed by the driver” column.
8. If something happens on the way or during loading/unloading that results in forced transport downtime, an authorized person (technical support employee, customer representative, etc.) fills out the “Line Downtime” block, where he indicates the reason and time of downtime, certifying everything with his signature.
   For possible notes from traffic police or road services, the line “Special notes” is provided.
9. Based on all available data, the calculator (taxi driver) fills out the “Results of the vehicle and trailers” block and calculates the driver’s salary.

The waybill must be certified by the seal of the organization (the dispatcher puts it on the front side).

When planning, managing, accounting and organizing the transportation of goods or passengers by road in accordance with the Instruction “On the procedure for payment for transportation by road”, it is mandatory to use a waybill for a passenger car. From our material today, the reader will learn how to issue a waybill for a passenger car in 2019. At the bottom of the page you can download the 2019 travel form and a sample of filling out this document.

One of the important accounting documents for motor transport organizations and other companies using cars is the waybill. Why it is needed and what will change in the form of filling out in 2019 - this will now be discussed.

Primary accounting document

The waybill for a passenger car is included in the list of primary documents for recording the operation of vehicles. On its basis, the distances traveled by the vehicle, the hours worked by the driver, the cargo transported, and the fuels and lubricants used are calculated. Accordingly, it serves as the source for calculating salaries for both the driver and the operator of the organization.

It is issued by the dispatcher or an authorized person and submitted to the accounting department. Must contain the date of issue, stamp and seal of the organization that owns the vehicle. For the absence of a waybill, a fine of 500 rubles is provided. For proper recording and control, they must be stored for 5 years.

According to the Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78, the primary documents (for recording work in freight and passenger road transport) are the following:

Waybill for a passenger car for 2019 (form No. 3);
waybill for a truck (form No. 4-c or No. 4-p);
journal of the movement of waybills (form No. 8);
waybill (form No. 1-T).

In our today's publication we will look at form No. 3 of the waybill for a passenger car. At the bottom of the material there is a link through which the reader can download a form for a passenger car waybill for free.

Full-time driver's documents

When working in passenger vehicles, the driver must have the following documents:

1. Driver's license or temporary permit.
2. Waybill for a passenger car in 2019 (form No. 3).
3. Registration documents for the car (if there is a trailer, for that too).
4. Bill of lading for the transported cargo (form No. 1-T).
5. Special permit for the transportation of large, heavy and dangerous goods.

Responsibility for correctly filling out the waybill lies with managers (enterprises, organizations) and persons who are responsible for filling out form No. 3 and operating passenger cars. The driver is not allowed to fill out the waybill. He signs the acceptance and delivery of the car.

Filling out the travel form

Before issuing the document, the passenger car waybill is filled out by an authorized person or dispatcher.

Filling out the form by the dispatcher:

In form No. 3, the dispatcher (authorized person) indicates the following data:

Date of issue (day, month and year);
in the line “Working mode” the code or name of the working mode is written (weekdays, business trips, summarized recording of working hours, daily recording of working hours, work on days off, etc.);
in the “Car” line, the make, license plate number and type of car and garage number are indicated (when using trailers, all information about them is recorded);
the line “Accompanying persons” must contain information about the persons (full names) accompanying the vehicle as part of the task;
in the section “Work of the driver and the vehicle” (column 2) the time (in hours and minutes) of departure and return of the vehicle according to the schedule is indicated;
in the section “Assignment to the driver” (column 15 “At whose disposal”), based on the application, enter the name of the customer;
in the column “Arrival time” the time (in hours and minutes) of the vehicle’s arrival at the customer (based on an application, one-time order or vehicle work schedule) must be indicated in accordance with the terms of the contract.

On the front side of the form there is a line “Issue fuel”, in which you need to write in words the amount of fuel to be issued, taking into account the balance (from the previous working day).

The issued waybill for the passenger car is certified by the dispatcher and signed.

Filling out the form by the refueller:

Before leaving the garage, the tanker (an authorized person or fuel and lubricants technician) in the “Fuel Movement” section (columns 6 and 8) indicates the amount of fuel dispensed. It records the series and numbers of issued fuel coupons. After that, he certifies these records with his signature.

Filling out the form by a health worker:

During the pre-trip medical examination, the medical worker puts his signature on the front side of the waybill, thereby certifying the driver’s condition (and the possibility of admission to the trip).

Filling out the form by a checkpoint mechanic:

This part of the form can be filled out by both a checkpoint mechanic and a technical control department mechanic:

In the section “Work of the driver and the car” (column 4 “Speedometer readings”) the mechanic writes down the speedometer reading (when the car pulls onto the line);
in column 5 - “Actual time”, the time the car left the garage is recorded (indicating: day, month, hours and minutes);
in the “Movement of Fuel” section (column “Remaining at departure”) the mechanic enters the amount of fuel that is in the tank (at departure) and puts his signature.
in the line “Signature of the mechanic”, put your own signature, which certifies the transfer of the car to the driver in good condition and permission to leave the garage.

The driver puts his signature in the line “Driver’s signature” to certify that he received the vehicle in good condition and received the work order.

Issuing a document

A passenger car waybill in form No. 3 is issued to the driver by the dispatcher for one working day against signature. A prerequisite for issuing a document is that the driver has submitted the document for the previous day.

In 2019, the intercity travel form for a passenger car is issued for a longer period.

Download form No. 3

Changes in waybills in 2017-2019

By Order No. 17 of January 18, 2017 and Order No. 476 of November 7, 2017, the Ministry of Transport made changes to the details of the waybill. Now the document must contain 14 mandatory details, namely:

List of important changes in the design of travel documents since 2018:

1. The document includes a note from the mechanic about checking the car before leaving. The organization independently determines the content of this mark. For example,
it may contain the following content:

“The car is technically sound. Exit is permitted."

If the organization does not have a mechanic, then the vehicle can be inspected at a certified technical center and receive the necessary mark from a specialist.

2. Stamping on a document is not a mandatory requirement.

3. The waybill must contain:

Date of pre-trip technical control of the vehicle – day, month and year;
exact time – hours and minutes.

4. Organizations and individual entrepreneurs must indicate data that was not previously included in the waybill:

For organizations - OGRN;
for individual entrepreneurs – OGRIP;
information about the driver (full name, driver's license details);
vehicle registration details.

5. The waybill can be issued for one day or for a period not exceeding 1 month.

A waybill is the most important document for a vehicle owner from the point of view of including expenses for fuel and lubricants. There are a number of criteria necessary for correctly filling out waybills, which are defined in the legislation of the Russian Federation. Let's look at how to correctly fill out a waybill, what errors in the document will lead to additional taxes, and also provide rules and a sample for filling out the document.

In which legal acts can you find a sample of filling out waybills?

The main source of law, which records the procedure for filling out waybills, is Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 in its current version. Let us highlight its key provisions:

• waybills must be filled out for each individual type of vehicle (clause 9 of Order No. 152 of the Ministry of Transport); when using the car in shifts by different drivers, you need to create a separate sheet for each of them (clause 11);
• the maximum period for which it is possible to issue waybills and which, therefore, can be indicated in the document is 1 month (clause 10);
• the type of vehicle must be stated in the title of the document, and the number of the waybill in the title (in accordance with the numbering established by the company);
• in the document, in addition to the basic details of the sender: name, address and telephone number, the OGRN must be indicated;

A sample form can be downloaded.

• the waybill must indicate the odometer readings in correlation with the date and time of the car leaving for the task, as well as its return to the garage, signed by the responsible persons of the company or individual entrepreneur, and if the individual entrepreneur himself performs the work of the driver, then he personally (clause 13, p. . 14);
• if the waybill is issued when different drivers use the car in shifts, the odometer readings are noted on the sheet of the driver who first leaves the garage for the task, as well as the driver who drives back to the garage (clause 15);
• the waybill must record the date and time of medical examinations, which are carried out before departure on a flight and after returning from it - they are affixed by a medical employee directly involved in the examination, and are also certified with his stamp or signature, with the obligatory indication of the full name. (clause 16);
• from 02/26/2017 (Order of the Ministry of Transport dated 01/18/2017 No. 17), a mandatory requisite of the waybill became a note on the inspection of the technical condition of the vehicle before departure on a trip (before a shift) - the controlling person conducting the inspection indicates the date and time of its conduct, certified signature with decoding to initials (clause 16.1);
• completed waybills must be registered in a special journal, which is started by the owner of the transport (clause 17).

Read about the procedure for filling out the travel log.

Completed sheets must be stored in the organization using the vehicles for at least 5 years.

These are the provisions of the main legal acts governing the filling out of travel forms. The legislator has not determined how to fill out the relevant document - the necessary data can be entered into it either by hand or on a computer.

It is extremely important to fill out travel forms correctly. Let us consider what will happen if we neglect this using the example of several arbitration proceedings.

Read more about the features of waybills used by individual entrepreneurs in the article “What are the features of a waybill for individual entrepreneurs (form)?” .

Errors in the waybill and refusal to refund VAT

The legal consequences of errors made in a document such as a waybill can be very unpleasant for the taxpayer. Noteworthy is the case in which the Federal Tax Service refused to recognize the right of an individual entrepreneur to deduct VAT due to the fact that the waybills were filled out incorrectly.

We are talking about arbitration case No. A65-20582/2013. The plaintiff, an individual entrepreneur, bought a car from an LLC and prepared a number of supporting documents - an invoice and an acceptance certificate. The seller issued an invoice to the buyer, which included VAT. It is also known that the individual entrepreneur paid for the car using credit funds.

The individual entrepreneur, having carried out the state registration of the car, submitted a VAT return to the Federal Tax Service, which indicated the amount to be deducted. However, the tax authorities denied the deduction to the individual entrepreneur, considering that the car was purchased not for business, but for personal purposes.

The buyer of the car filed a claim in arbitration, intending to have the Federal Tax Service's decision annulled in court. But his attempts were not crowned with success - the court in 3 instances confirmed the rightness of the tax authorities.

During the hearing, the individual entrepreneur presented to the court copies of travel documents as evidence of using the car for business purposes. However, the judges considered that these sources did not comply with the requirements of Order No. 152 of the Ministry of Transport, since they did not indicate some important, in the opinion of the court, details. In addition, during the hearings, it was established that in the vehicle acceptance certificate there was an error in indicating the name of the LLC that sold the vehicle to the individual entrepreneur.

The destination is not specified - expenses for fuel and lubricants cannot be written off

Another very noteworthy situation occurred within the framework of arbitration case No. A55-23291/2012. The Supreme Arbitration Court refused to transfer it to the level of the presidium of this instance, thus leaving the cassation decision in force.

The taxpayer filed a lawsuit against the Federal Tax Service, intending to challenge the tax authorities’ decision to refuse to include fuel and lubricants costs in the company’s cost structure. Federal Tax Service inspectors considered these costs unconfirmed, since the travel sheets generated by the taxpayer to confirm the costs of fuel and lubricants did not indicate the destinations to which the drivers traveled.

The amount included in the lawsuit is quite significant - 700,000 rubles. But the taxpayer was unable to sue her. During the hearings at first instance, the judges confirmed that the tax authorities were right. The appeal gave the plaintiff a chance, establishing that the route of the car, as well as the destination of the cargo, should not be recorded in a document such as a waybill by organizations that are not transport companies in their main profile. In addition, as the appellate court considered, the waybill should not be considered as the only source capable of confirming the involvement of the car in the taxpayer’s business activities.

However, the cassation overturned the decision made by the appellate court. The judges considered that the waybill is a document that is created specifically for the purpose of confirming the validity of the company’s costs in the form of fuel and lubricant costs. Therefore, if the waybill does not contain information about the destination, then, according to the judges, it is impossible to reliably establish the fact that the company’s drivers used the car for official purposes. Therefore, this detail of the waybill, if we follow the position of cassation, should be considered as mandatory, reflecting the essence of the business transaction.

Information about the destination recorded in a document such as a waybill, if we follow the logic of the provisions of the ruling of the Supreme Court in this case, must be sufficiently detailed. According to YOU, the waybill must include the name of the organization where the car is going, as well as the address of the corresponding facility.

Rules for issuing waybills for accounting in 2018-2019

In practice, a fairly wide range of waybills can be used - it all depends on the type of vehicle, the method of its use, as well as the specifics of the organization’s activities. The main source of law that approves waybill forms for various types of automotive equipment, as well as types of enterprises, is State Statistics Committee Resolution No. 78 dated November 28, 1997. However, the use of this document is not mandatory, and the owner of the transport has the right to develop his own waybill form or, Taking a suitable unified form as a basis, supplement it with the necessary details.