New rules for issuing travel documents from 01/01/2021
The Ministry of Transport of the Russian Federation officially published order No. 368 dated September 11, 2020, registered by the Ministry of Justice, which updated the requirements for mandatory details and the procedure for filling out waybills. The document comes into force on 01/01/2021.
The appendix to the order contains updated rules for filling out waybills, replacing those approved by Order of the Ministry of Transport No. 152 of September 18, 2008. The mandatory details in the vouchers have been updated:
- name and number of the waybill;
- information about the validity period of the waybill;
- information about the owner (holder) of the vehicle;
- information about the vehicle;
- information about the driver;
- transportation information.
The list of mandatory details is supplemented with information about transportation, which should reflect information about the types of communication (city, suburb, intercity, international) and types of transportation (passengers, cargo, orders). In the “Information about the vehicle” detail, it is now mandatory to indicate its make.
A voucher should always be issued, and not only when leaving on a flight to transport cargo or passengers. Even an empty flight should be documented according to all the rules.
Separately, new requirements have been established for the waybill registration log. It is allowed to be maintained on paper or electronically. In the second case, all information entered into the journal is certified by an enhanced qualified electronic signature.
Types of messages and types of transportation on the waybill
- This Federal Law regulates relations arising in the provision of services by road transport and urban ground electric transport, which are part of the transport system of the Russian Federation. Relations related to the provision of services by road transport and urban ground electric transport and not regulated by this Federal Law are regulated by other federal laws and other regulatory legal acts of the Russian Federation.
According to Article 2 of the Charter:
- carrier - a legal entity, individual entrepreneur who, under a contract for the carriage of a passenger, a contract for the carriage of cargo, has assumed the obligation to transport a passenger and deliver luggage, as well as to transport the cargo entrusted by the shipper to the destination and hand over the luggage and cargo to the person authorized to receive them.
If an organization operates road transport and does not provide services for the transportation of goods, passengers and luggage, but operates the transport for its own needs, then the Charter of Road Transport does not apply to such transportation, since the Charter of Road Transport and Urban Ground Electric Transport regulates relations arising during the provision of services by road transport.
Thus, during commercial transportation of passengers, the details of the waybill “Information about transportation” must be filled in for commercial transportation, that is, when the vehicle is used to provide transportation services on a contractual basis, since only for such transportation the Charter defines the above types of communication and types of transportation.
If the vehicle in use is not used to provide transportation services, but is used for transportation for one’s own needs, then on the waybill, in the “Transportation Information” detail, other types of transportation that are not specified in the Road Transport Charter are indicated.
See also: Occupational safety briefings. GOST 12.0.004-2015
In a letter dated March 3, 2021 No. D3-468-PG, the Ministry of Transport of the Russian Federation explains that in addition to commercial types of passenger transportation provided for by the Road Transport Charter, there are types of transportation that are defined by Federal Law of the Russian Federation No. 196-FZ “On Road Traffic Safety” and Government Decree RF No. 1527 “On approval of the Rules for the organized transportation of a group of children by buses.”
In particular, Federal Law No. 196-FZ defines transportation for own needs as a type of transportation of passengers and (or) cargo that is not commercial. Decree of the Government of the Russian Federation No. 1527 also identifies organized transportation of a group of children as a separate type of transportation.
Thus, taking into account the above, in the column of the waybill “Type of transportation” it is necessary to indicate one of the following types of transportation:
- regular transportation of passengers and luggage;
- transportation of passengers and luggage upon request;
- transportation of passengers and luggage by passenger taxi;
- organized transportation of a group of children;
- transportation of goods;
- transportation for own needs.
If you do not have time to compile documentation and search for it on the Internet, or you are not entirely competent in this matter, then on the website you can purchase a ready-made package of documents for organizing work on road safety. The cost of the package is 2500 rubles. Or we will develop from scratch all the documentation necessary to ensure road safety in your organization. The cost of the service is from 10,000 rubles.
All documents are presented electronically in Microsoft Word and Microsoft Excel formats with the ability to edit. In order to receive documents, just write to the email address [email protected] and you will be contacted within a day. Documents will be sent electronically to the email address you provided after confirmation of payment.
Head of the Transport Department Zuev Seraphim
What is the document for?
So-called travel vouchers are primary accounting documents, and maintaining travel vouchers at an enterprise is mandatory if organizations or individual entrepreneurs operate vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents.
Depending on the type of vehicle (VV) and the area of their application, different types of forms are used. Some of their types are designed for owners and tenants:
- passenger cars;
- trucks;
- special transport;
- passenger taxi;
- cargo taxi;
- public and non-public buses.
The forms necessary for entrepreneurs were approved more than twenty years ago by Decree of the State Statistics Committee No. 78 of November 28, 1997. They are still relevant, although over the years various changes have been made to the forms many times. In accordance with the order of the Ministry of Transport No. 476 dated November 7, 2017, additional information about the owner of the vehicle is indicated in the voucher: individual entrepreneurs - OGRIP, and organizations - OGRN.
Unified forms are not suitable for all organizations, and they are not required for everyone. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which takes into account all the mandatory details and necessary indicators. The use of your own modified form is indicated in the accounting policy of the organization, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of Federal Law No. 402-FZ of December 6, 2011 on accounting also apply to primary documents of strict reporting.
When is it necessary to fill out a waybill?
Let's consider article 6 of the federal law “Charter of road transport and urban ground electric transport”:
Article 6. Waybills
2. It is prohibited to transport passengers, baggage, and cargo by buses, trams, trolleybuses, cars, and trucks without issuing a waybill for the appropriate vehicle.
The second paragraph of this article contains situations in which driving vehicles is prohibited:
- transportation of passengers and luggage;
- transportation of goods.
Let's consider the concepts passenger, baggage and cargo:
1) luggage - the passenger’s belongings accepted for transportation in the prescribed manner;
3) cargo - a material object accepted for transportation in the prescribed manner;
12) passenger - an individual who has entered into an agreement for the carriage of a passenger, or an individual for the purpose of whose transportation a vehicle charter agreement has been concluded;
Indication of the vehicle brand on the waybill
6. Vehicle details include:
1) the type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;
4. Vehicle details include:
1) the type of vehicle, make and model of the vehicle, and if the vehicle is used with a trailer (semi-trailer), in addition - the make and model of the trailer (semi-trailer);
Previously, mandatory details required only the model of the vehicle to be indicated; from January 1, 2021, in addition, the make of the vehicle must be indicated. In this case the change is minimal. This is due to the fact that a car model without a brand says little. Therefore, when filling out waybills, employees of most organizations indicated both the make and model.
So, according to this change in the waybill, you will only need to rename one of the points.
Sample of filling out a waybill in 2021
According to form 4-P
Front side
Such a waybill is used if the driver is paid according to the hourly payment system. It is intended for only two flights, and to record them, there are two tear-off coupons on the form, which are issued and handed over to customers.
Filling out the form must begin from the top. The company stamp is affixed in the right corner. Next, you must indicate the series and number of the document, and the date when it was compiled.
The following line contains information about the organization. According to the new rules, in addition to the name, address and telephone number, it is now necessary to enter the OGRN number. On the right side of the table you need to enter the OKPO code.
In the columns on the left side of the form, information about the car and the driver is recorded. Here you need to enter the make of the car, its garage and license plate number, full name. driver and his driver's license details. Next are the columns where you can indicate information about trailers working with the machine - their brand, license plate and garage.
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The following table records the task for the driver - the name of the company at whose disposal he comes, the time of arrival and departure, the number of hours of work and flights. In total, you can enter information about two routes.
Under the table, the dispatcher indicates the amount of fuel that needs to be filled into the car, and with a signature confirms admission to the flight. Below, the admission note is made by the doctor.
On the right, the dispatcher enters information into the tables. At the top, he must enter data about the day, month, hours and minutes according to the schedule, mileage according to the speedometer, and actual time indicators. These indicators must be indicated for both departure and return.
The following table contains data on the movement of fuel. Here you need to write down its name, how much was filled, the remainder in the tank when leaving and returning to the garage. Data on the idle operating time of special equipment and the engine can also be indicated here.
Confirming signatures are placed under the sign by the tanker, mechanic and dispatcher.
Next, the mechanic and the driver alternately sign the acceptance and delivery of the vehicle.
At the bottom there are two cutting coupons. On this side of the form they are filled out by the owner of the vehicle. Here information about the waybill for which they are issued, indicators for calculation and their tariff rates are entered. At the bottom of the tear-off coupon, the cost of the services provided is summed up, after which the signatures are placed by the accountant and the person in charge.
Reverse side
The reverse side is partially filled in by the transportation customer. It consists of two parts, each is filled in the same way.
First you need to indicate the name of the customer, the date and time of arrival and departure, and the speedometer readings at that moment. Then you need to enter information about the invoices on which the goods were transported, the number of flights, and route points.
If there were downtimes on the line, then they need to be entered into a special table, indicating the reasons and start and end dates.
The table at the bottom contains the indicators used to calculate the work, and the total cost for the customer is summed up.
Each invoice is signed by the payer and the person responsible for receiving the service.
Below is the second side of the cutting coupons. Here the data is also entered by the customer of the service. Here you need to enter the name of the car owner, its make and license plate number, the name of the customer, the date and time of arrival and departure of the car, the speedometer readings at each of these moments.
The information about invoices is duplicated below. In conclusion, it is necessary to summarize the number of invoices, the number of flights, and indicate whether a forwarder was involved during the trip.
According to form 4-C
Front side
This waybill should be used when using piecework indicators.
Despite the innovations, they did not require changing the form of the old form. Its filling starts from the top. In the left corner you need to put the organization’s stamp, then in the middle write down the series, document number and date of its execution.
The next line contains information about the company. In addition to the name, address and contact phone number, you also need to write down the OGRN number here. The OKPO number is entered into the table on the right.
Next, you need to enter information in the left block column. Here you can indicate the car make, state sign and garage number, full name. driver, his personnel number and driver's license information.
Next there are 4 blocks of columns in which you can enter information about the trailers - make, license plate, garage number.
Next, you can record information about the persons who are traveling with the car.
The right block of the graph is filled in by the dispatcher. It records data about the planned day, month, hours and minutes of work, speedometer readings, and actual departure data. All these indicators are indicated first at the time of leaving the garage, and then when returning.
Next is a table with information about the movement of fuel. Here you need to enter the brand of fuel, how much was in the tank when leaving and returning, and how much was filled. To correctly calculate consumption, you can also indicate here the time during which the engine was idling, or special equipment was used.
The tanker, mechanic and dispatcher put their signatures under the data on the movement of fuel, confirming the entered data.
The following table spans the entire width of the document. Here you need to indicate where the car is sent, the time of loading and unloading, the name of the cargo, the mileage and tonnage of the trip and other data. If several flights are planned per working day, they can all be entered here on separate lines.
The lower part is intended for affixing signatures by responsible persons. On the left side, the dispatcher indicates how much fuel the car needs to be filled, confirms the readiness of the car and the driver for work. The lower level of travel clearance is given by a staff physician.
Next, in the middle of the sheet, a mechanic makes a note about the serviceability of the car. He and the driver alternately sign the acceptance and transfer of the car when leaving the garage and when returning.
On the right side there are empty columns for other marks of responsible persons in the organization.
Reverse side
Next, fill out the back part. At the top there is a table in which the process of completing the task is entered.
This should indicate:
- Loading and unloading points;
- Date, hours and minutes of loading and unloading;
- Information about the operation of the trailer;
- Data on the trade documents used to transport the goods;
- Information and signature of the responsible person from the sender or recipient.
If several flights were performed per day, then each one must be entered in the table in a separate line.
Next, the driver and dispatcher sign the delivery and acceptance of the voucher.
The following table is filled in if there were downtime during the working day. The reason, start and end times, and the signature of the responsible person are indicated.
The last table on this side summarizes the vehicle's performance and can be used to calculate payroll.
Here are the following:
- Data on fuel consumption according to norm and fact;
- Information about the operating time of the vehicle and trailer, with explanation;
- Number of flights and total mileage;
- Tonnage of transported goods;
- Accrual code and wage amount.
The signature of the responsible person is placed under the table.
Waybill form for 2020
A vehicle waybill is required when leaving any vehicle for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for filling out this primary document are established not only for motor transport companies, but also for all others; it is a document of strict accountability, therefore it must contain mandatory details.
In 2018–2019 There is more such information - officials have added the obligation to indicate information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.
By Order of the Ministry of Transport No. 467 of December 21, 2018, several important amendments were made to waybills from March 1, 2019:
- 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.
So, taking into account the amendments, new waybills for 2021 must include the following information:
- name and number of the document itself;
- information about the car owner;
- period of validity (period - one or several days) during which the waybill is allowed to be used, in the format “day, month, year”;
- information about the vehicle driver: full name, date and time of pre-trip and post-trip medical examination;
- information about the vehicle: type and model, including trailer, if any;
- registration number;
- odometer reading;
- date and time of departure and arrival to the parking lot;
- data on passing technical inspection before the flight (shift).
If a unified form is not suitable for an organization, its own form of waybill for a passenger car or other vehicle is developed, but taking into account all the mandatory details and necessary indicators. The use of the new form must be indicated in the organization’s accounting policies, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of Federal Law No. 402-FZ of December 6, 2011 on accounting also apply to primary documents of strict reporting.
The document is certified by the signature of the dispatcher who issued it and the head of the organization. The seal is affixed only by those organizations that use it in accordance with the charter. The form is prepared in one copy and given to the driver. After this, the document is returned to the authorized person for signature, in this case it is considered closed and goes to the accounting department. From this point on, you need to find out what the waybills are for.
Form of waybill for a passenger car (2020)
The form by which individual entrepreneurs and organizations must fill out a waybill for a passenger car (Form 3) was approved 20 years ago by State Statistics Committee Resolution No. 78 dated November 28, 1997. It is this unified form that is still in effect, although over the years many changes have been made to it various amendments. The last of them was introduced by the Ministry of Transport of Russia by Order No. 467 dated December 21, 2018. Officials updated the requirements for filling out. It should be noted that this Resolution approves different forms of vouchers, which depend on the type of vehicle. In particular, separate forms are provided for:
- passenger transport;
- freight transport;
- special transport;
- Taxi;
- public buses;
- non-public buses.
Therefore, organizations and individual entrepreneurs must choose a form that is appropriate for the circumstances.
In 2021, the Ministry of Transport of the Russian Federation introduced changes to the requirements for issuing waybills, approved by Order No. 152 dated September 18, 2008. The changes were recorded in Order No. 476 dated November 7, 2017 and Order No. 141 dated April 6, 2017 of the Ministry of Transport of the Russian Federation.
Order No. 476 establishes that from December 15, 2017, the details of the waybill must indicate:
- OGRN of the institution;
- date (day, month, year) and time (hours, minutes) of pre-trip monitoring of the technical condition of the vehicle.
The details must be filled out if pre-trip control is required by law. For vehicles leaving a permanent parking area, such pre-trip control is provided. Its procedure was changed by Order No. 141, which came into force on December 24, 2017. New rules established, in particular:
- requirements for employees who conduct technical condition inspections;
- a list of systems, devices, mechanisms, assemblies, devices, components and parts that are subject to inspection;
- details that must be reflected in the logbook for recording the results of pre-trip control.
Businessmen should also be aware of the latest amendments provided for by Order of the Ministry of Transport dated December 21, 2018 No. 467, which is valid from March 1, 2019. The changes concern the mark on passing a medical examination. In particular, doctors are allowed not to put a corresponding stamp, but to confine themselves to the date of the examination, full name, and personal signature. In addition, some new rules for filling out vouchers are being introduced:
- The validity period of such documents (not exceeding 1 month) is excluded from the procedure; they must be issued before the start of the trip or shift, if during this time the driver makes several trips;
- if several waybills are issued for one vehicle, then the document of the driver who leaves first must indicate the date, time and odometer readings upon departure, and the data upon entry must be recorded in the waybill of the driver who will be the last to enter the permanent parking lot (parking lot).
Who needs waybills and why?
Waybills are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver in a company vehicle is stopped by a traffic police inspector to check his documents, this document confirms:
- validity of the flight;
- legality of transportation of cargo and passengers;
- good condition of the vehicle;
- the driver's right to drive the vehicle.
Article 12.3 of the Code of Administrative Offenses of the Russian Federation (Part 2) provides for a fine of 500 rubles for the absence of a waybill in the hands of the driver, when it is obligatory.
Why do non-transport organizations need a waybill?
A waybill is a primary accounting document necessary to record information about the use of a vehicle. It is needed so that the organization can write off in tax accounting the costs of fuel and lubricants and the driver’s wages (if he is not on the salary system). Waybills must be issued even by those organizations that do not provide transport services, that is, they belong to non-transport companies.
Waybill forms are used to confirm the fact that the car is used for production or economic purposes. In its absence, tax authorities will not take into account the expenses incurred and, accordingly, will not use these amounts when determining the tax base for profits.
In addition, a waybill is also necessary to confirm the economic feasibility of the expenses incurred, since it indicates the route of the vehicle and the costs of fuels and lubricants according to the standard or in excess of it.
Also, in some cases, the employee is paid compensation for using a personal car for business purposes. In this case, the waybill is a supporting document for the calculation and payment of this type of compensation.
Travel forms in 2021
Attention!
Approved unified waybills can be downloaded for free in this list:
It is important to say that these unified forms do not contain all the mandatory details of waybills, in particular information about pre-trip control of the technical condition of the vehicle, about the pre-trip (and, if necessary, post-trip) medical examination of the driver; they need to be finalized.
At the same time, you can also download the already modified basic travel forms for 2021 with all the required details:
You can also download a sample of filling out a waybill for a passenger car from the link . Or you can look at a slightly different design option (also correct)
Waybill in traffic rules
In the 2021 traffic rules, the phrase “waybill” is used only once, in paragraph 2.1.1:
2.1.1. Have with you and, at the request of police officers, hand over to them for verification: ...
- in established cases, permission to carry out activities for the transportation of passengers and luggage by passenger taxi, waybill, license card and documents for the transported cargo, as well as special permits, in the presence of which, in accordance with the legislation on highways and on road activities, traffic on highways is allowed a heavy vehicle, a large vehicle or a vehicle transporting dangerous goods;
At the same time, “established cases” are not described in the traffic rules, so you will have to turn to other regulatory legal documents.
Fuel consumption rates
The standards for fuel and lubricant consumption in road transport were introduced by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Standards for the consumption of fuels and lubricants in road transport”.
In accordance with paragraph 1 of these Methodological Recommendations, they are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis on the territory of the Russian Federation.
Based on the specified Methodological Recommendations, organizations approve fuel and lubricant consumption standards for each model (brand, modification) of operated vehicles.
It should be noted that the Tax Code of the Russian Federation does not contain provisions on rationing costs for fuels and lubricants. At the same time, the application of these norms will allow organizations to confirm the economic justification of the expenses incurred in the event of disagreements with the tax authority (Article 252 of the Tax Code of the Russian Federation).
Igor Gomzikov, auditor of BCG "Informauditservice"
Material provided by the magazine “I am an accountant”
Issue No. 35
Validity period of the waybill
Dear colleagues.
I suggest you familiarize yourself with the explanations of the Ministry of Transport of the Russian Federation regarding the latest changes in Order No. 152 “On approval of mandatory details and the procedure for filling out waybills.” We will analyze the letter in more detail in one of the subsequent articles, but please pay attention to the highlighted part of the text, it concerns the validity period of the waybill.
Letter of the Ministry of Transport of the Russian Federation dated April 4, 2021 No. D3-514-PG On issuing one waybill for several drivers
April 11, 2021
The Department of State Policy in the Field of Automobile and Urban Passenger Transport of the Ministry of Transport of the Russian Federation (hereinafter referred to as the Department) has considered your appeal dated March 7, 2021 No. 43967 and, within its competence, reports.
Federal Law No. 196-FZ of December 10, 1995 “On Road Traffic Safety” (hereinafter referred to as Federal Law No. 196-FZ) established the obligation to conduct pre-trip and post-trip medical examinations of vehicle drivers as one of the requirements for ensuring road safety. According to paragraph 7 of Article 23 of Federal Law No. 196-FZ, mandatory pre-trip and post-trip medical examinations of vehicle drivers are carried out in the manner and under the conditions provided for by Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation” (hereinafter referred to as Federal Law 323-FZ).
According to paragraph 3 of Article 23 of Federal Law No. 196-FZ, mandatory pre-trip medical examinations are carried out during the entire time a person works as a driver of a vehicle, with the exception of drivers driving vehicles traveling on call from emergency services.
In accordance with paragraph 7 of Article 46 of Federal Law No. 323-FZ and paragraph 5.2.54 of the Regulations on the Ministry of Health of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 19, 2012 No. 608, order of the Ministry of Health of Russia dated December 15, 2014 No. 835n (registered by the Ministry of Justice of Russia on April 16, 2015, registration No. 36866) approved the Procedure for conducting pre-shift, pre-trip and post-shift, post-trip medical examinations (hereinafter referred to as the Procedure for conducting medical examinations), according to which pre-shift, pre-trip medical examinations are carried out before the start of the working day ( shift, flight) in order to identify signs of exposure to harmful and (or) dangerous production factors, conditions and diseases that interfere with the performance of work duties, including alcohol, narcotic or other toxic intoxication and residual effects of such intoxication.
In accordance with the Procedure for conducting medical examinations, based on the results of passing a pre-trip medical examination, the waybills are stamped with the stamp “passed the pre-trip medical examination, admitted to perform labor duties” and the signature of the medical worker who conducted the medical examination.
Paragraph 2 of Article 20 of Federal Law No. 196-FZ establishes the obligation of legal entities and individual entrepreneurs transporting passengers on the basis of a contract of carriage or a contract of freight (or) cargo on the basis of a contract of carriage (commercial transportation), as well as transporting persons other than the driver, and (or) material objects by buses and trucks without concluding the specified contracts (transportation for own needs by buses and trucks), organize and carry out pre-trip or pre-shift control of the technical condition of vehicles in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of transport.
In terms of conducting pre-trip or pre-shift monitoring of the technical condition of vehicles, the controller must be guided by Order of the Ministry of Transport of Russia dated August 8, 2021 No. 296 “On approval of the Procedure for organizing and conducting pre-trip or pre-shift monitoring of the technical condition of vehicles” (hereinafter referred to as the Procedure).
Clause 12 of the Procedure establishes that if the control does not reveal any non-compliance with the requirements listed in clauses 10-11 of the Procedure, an o and a signature are placed on the waybill indicating the surname and initials of the controller who carried out the control, the date and time of its conduct. The release of a vehicle onto the line without a mark indicating that it has undergone pre-trip or pre-shift control of the technical condition of vehicles and the signature of the inspector is not allowed.
Mandatory details and the procedure for filling out waybills are established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 “On approval of the mandatory details and procedure for filling out waybills” (hereinafter referred to as Order of the Ministry of Transport of Russia No. 152).
In accordance with Order of the Ministry of Transport of Russia No. 152, the mandatory details of the waybill are:
1) name and number of the waybill;
2) information about the validity period of the waybill;
3) information about the owner (owner) of the vehicle;
4) information about the vehicle;
5) information about the driver.
In accordance with paragraph 10 of Order of the Ministry of Transport of Russia No. 152 (as amended by Order of the Ministry of Transport of Russia dated December 21, 2018 No. 467), a waybill is issued before the start of the trip, if the duration of the vehicle driver’s trip exceeds the duration of the shift (working day), or before the start of the first trip , if during a shift (working day) the driver of the vehicle makes one or more trips.
Thus, the current version of Order No. 152 of the Ministry of Transport of Russia distinguishes between the need to issue a waybill for a working day or the time of the flight, if more than one working day must be spent on transportation.
Previously, Order No. 152 of the Ministry of Transport of Russia established the period for which a waybill is issued (for one day or a period not exceeding one month). In the current version of this order, the validity period of the waybill is not regulated.
At the same time, paragraph 4 of Order No. 152 of the Ministry of Transport of Russia determines the validity period of the waybill during which the waybill can be used, and if the waybill is issued for more than one day - the start and end dates (day, month, year) the period during which the waybill can be used.
Thus, in the opinion of the Department, the preparation of a waybill consists of creating a new waybill or affixing the following mandatory details to an already created waybill:
odometer readings of the vehicle when the vehicle leaves the parking lot (parking space) intended for parking this vehicle upon returning from a trip and the end of the shift (working day) of the driver of the vehicle (hereinafter referred to as parking);
date and time of departure of the vehicle from the parking lot and its entry into the parking lot;
date and time of pre-trip or pre-shift monitoring of the technical condition of the vehicle;
date and time of pre-trip and post-trip medical examination.
Registration of a waybill by affixing the above-mentioned mandatory details to an already created waybill is possible provided that the remaining details of the waybill remain unchanged.
At the same time, in accordance with the requirements of Order No. 152 of the Ministry of Transport of Russia, it is established that:
dates, time and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their signatures indicating last names and initials, with the exception of cases where the individual entrepreneur combines the duties of a driver;
dates, time and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver;
the dates and times of the pre-trip and post-trip medical examination of the driver are indicated by the medical worker who conducted the relevant examination and certified by his signature indicating the surname and initials;
The date and time of the pre-trip or pre-shift inspection of the technical condition of a vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of urban ground electric transport vehicles who carried out the corresponding control, and are certified by his signature indicating the surname and initials.
Clause 9 of Order No. 152 of the Ministry of Transport of Russia establishes that a waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications.
In accordance with Order of the Ministry of Transport of Russia No. 152, the dates and time of the pre-trip and post-trip medical examination of the driver are stamped by the medical worker who conducted the relevant examination and certified by his signature indicating the surname and initials, the date and time of the pre-trip or pre-shift control of the technical condition of the vehicle are stamped by the controller technical condition of vehicles or the inspector of the technical condition of urban ground electric transport vehicles who carried out the appropriate control, and are certified by his signature indicating his surname and initials. Mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams.
At the same time, a waybill must be issued each time before a vehicle leaves the parking lot for a trip, with notes on the pre-trip medical examination of drivers, as well as pre-trip or pre-shift monitoring of the technical condition of vehicles, being placed on the waybill. The obligation to conduct a pre-trip medical examination of the driver and conduct pre-trip or pre-shift monitoring of the technical condition of vehicles before his return from the trip to the parking lot is not established by the legislation of the Russian Federation.
At the same time, we inform you that additional details may be placed on the waybill, taking into account the specifics of carrying out activities related to the transportation of goods, passengers and luggage by road transport or urban ground electric transport.
Thus, Order No. 152 of the Ministry of Transport of Russia does not establish a ban on issuing one waybill for several drivers.
However, in the opinion of the Department, in this case, identification of the marks of the medical worker who conducted the pre-trip (post-trip) medical examination should be ensured, in terms of their attribution to each driver of the vehicle. It is necessary to take into account that the independently developed form of the waybill must indicate the mandatory details that are given in Order No. 152 of the Ministry of Transport of Russia.
Deputy Director of the Department of State Policy in the Field of Automobile and Urban Passenger Transport
V.V.
Lugovenko See also: Explanation of the Ministry of Transport of the Russian Federation on mandatory pre-trip and post-trip medical examinations
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.
Responsibility for errors
Responsibility for the correct execution of documents rests personally with the head of the organization and authorized persons who are responsible for the operation of the vehicle. Those who sign the form are responsible for the accuracy of the data they certified. If, during an inspection, representatives of the Federal Tax Service reveal violations in filling out the waybill, they have the right to exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, fines and penalties assigned by inspectors.
Maintaining a journal of travel documents in electronic form
17. Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal (hereinafter referred to as the journal).
The journal is kept on paper, the pages of which must be bound, numbered, and (or) on electronic media. When maintaining a journal in electronic form, it is mandatory to print pages of the journal on paper.
18. If the journal is maintained in electronic form, the information entered into it is certified by an enhanced qualified electronic signature.
From January 1, 2021, a new option for maintaining a journal of travel documents will appear - in electronic form . In this case, the information entered into the journal must be signed with an enhanced qualified electronic signature.
As for the traditional paper version of the magazine, this design option also remains possible.
Who fills out the travel form?
At automobile enterprises, a dispatcher position is provided for filling out and issuing paperwork. There are several of them in large companies. In organizations with a small number of vehicles, this is done by an accountant. An individual entrepreneur often combines several responsibilities in one person: manager, mechanic, driver and dispatcher.
The trip is prepared in advance. The driver is given it only after submitting the previous document. Responsible for entering data:
- maintains a journal of accounting (numbering) p/l;
- operates with mileage calculation data from point to point;
- fuel consumption by a certain type of transport at zero mileage and with cargo;
- prescribes a task for the driver;
- issues the completed document to the employee against signature.
Before the vehicle leaves the parking area, the driver with the permit undergoes a pre-trip medical examination. Obtains medical clearance to drive a vehicle. Together with the inspector, he makes sure that the equipment is in good working order, about which the corresponding mark is made by the auto mechanic. Signs the letter of acceptance of the vehicle and the technical inspection log book.
Important: In addition to the attesting signatures with a description of last names + initials, the health worker and controller prescribe the date and time of the examination. It is necessary to ensure that the specified time periods do not coincide. Each procedure takes from 5 to 15 minutes.
Registration and storage rules
All waybills are recorded in a special journal. This is done by an employee of the organization authorized to release vehicles for travel. The document looks like a table where data about drivers, numbers of vouchers received, and the closing date of the papers are entered. Example:
You either buy the magazine or print it yourself and keep it until it runs out. Then it should be kept for 5 years after the last entry was made.
Closed waybills are required to be stored for at least five years (Order of the Ministry of Transport No. 152 of September 18, 2008).