Who is required to fill out travel forms?
Federal Law No. 259-FZ of November 8, 2007 (hereinafter referred to as Law No. 259-FZ) established the obligation to issue waybills for:
- companies involved in transporting people by minibuses within the city and suburbs;
- transport organizations for intercity passenger transportation;
- companies involved in road transportation of goods and luggage;
- all transport companies whose activities are related to other types of ground public transport (trams and trolleybuses).
Based on this, many refuse to keep travel sheets. But you shouldn't do this.
Waybills are needed:
- accounting - for accounting and writing off fuel and lubricants, recording drivers' working hours, confirming expenses that are reflected in tax reporting and reduce the tax base.
- the director of the company, the head of a transport department or a department with similar functionality - in order to have information about where the car was during working hours, what route the driver took.
Period for which the waybill is issued
From 03/01/2019, the waybill is issued strictly for a shift or for a flight, whichever is longer. It is not possible to prepare travel plans for a month.
Read about the current rules for issuing a waybill for several days or several drivers here.
Previously, in organizations that did not belong to the category of motor transport enterprises, waybills were allowed to be issued for a period of 1 day to 1 month. At motor transport enterprises, the obligation was established to issue waybills daily, with the exception of an employee’s business trip - then the waybill was issued for the entire duration of the business trip.
Who can check travel documents?
Most often, traffic police officers can check the waybill on the road.
The tax inspectorate, as part of a desk or field audit, may request travel documents to check whether fuel and lubricants are correctly written off as expenses.
The Labor Inspectorate, which since last year has had more grounds for checking drivers. The labor inspectorate may request waybills to check how the organization complies with the work and rest schedule of drivers.
The storage period for travel documents is 5 years. If the company, when checking, does not find a waybill that has not yet expired, this will be regarded as a lack of a waybill. There is a fine for this, although it is still small - 500 rubles under Article 12.3 of the Code of Administrative Offenses of the Russian Federation.
Drawing the line
Waybills are an important document for conducting commercial activities and operating transport in organizations and enterprises of legal entities. The voucher must contain the following information:
- Information about the owner of the car;
- Driver data;
- Pre-trip inspection notes;
- Information about the route, mileage, fuel costs.
To prevent receiving penalties, it is necessary to fill out travel forms in accordance with the requirements of current legislation. Drivers and vehicles must undergo timely pre-trip technical and medical examinations. Proper registration of the voucher will guarantee against fines, safety on the flight and significant savings. It is necessary not to forget about the work and rest schedule of drivers, and also that the minimum validity period of the voucher is 12 hours, not 24 hours.
In 2022, a waybill will be provided according to all GOST rules. The organization’s employees will help you undergo pre-trip medical and technical inspections quickly and without queues, ensuring the safety of the driver, his passengers and cargo.
Fines for travel tickets
If the driver of a car that is registered to a company does not have a waybill, at least according to Article 12.3 of the Code of Administrative Offenses of the Russian Federation. This is: driving a vehicle by a driver who does not have documents.
Fines for drivers and organizations from 2022
New fines for drivers' work
Medical examinations of drivers: reflected in the waybill
For a company whose main activity is transportation, the fine may be significantly higher. The absence of waybills for the driver of a transport company in administrative law can be qualified under Part 3 of Art. 14.1 Code of Administrative Offenses of the Russian Federation. This is: carrying out business activities in violation of the requirements and conditions provided for by a special permit.
Such a violation is punishable by:
- the driver - a fine in the amount of 2,500 to 2,000 rubles;
- the head of the transport department, director - a fine of 3,000 to 4,000 rubles;
- companies as a legal entity - a fine of 30,000 to 40,000 rubles.
Fine for not having a taxi voucher
A taxi is a special type of transport, since the driver is responsible for the life and safety of passengers. For this reason, safety measures for such vehicles have been increased, and the transportation of people without a waybill is prohibited.
If the owner of the vehicle is a driver, you do not need a permit when traveling for your own purposes. To prove to a traffic police officer that the driver is not carrying out commercial transportation, you need to perform the following steps:
- Remove signs designating cars as taxis;
- Move only in the general flow;
- Do not accept orders from taxi fleet dispatchers;
- Avoid being caught by cameras when disembarking or picking up passengers.
If the inspector nevertheless found an administrative violation, you must disagree with the accusations. When a protocol is drawn up jointly with MADI, the vehicle may be sent to a detention facility. In this case, you will have to spend time and money to return the car, so it is better to have a waybill on hand.
Medical examination note
It will be considered an error if the date is not indicated on the waybill and the signature and stamp of the medical worker/medical organization who conducted the pre-trip medical examination is not affixed. It goes without saying that the healthcare worker must have permission.
Drivers of forklifts and reach trucks must undergo pre-trip medical examinations, Rostrud reported. It is also necessary to have waybills
If there is no mark on the pre-trip medical examination, you will be fined: the driver - 5,000 rubles, the organization - 30,000 rubles. (clause 2 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).
If the mark does not correspond to reality, they will be fined: the manager, director of the company - 20,000 rubles, the organization - 50,000 rubles. (Article 12.32 of the Code of Administrative Offenses of the Russian Federation).
If an organization does not conduct medical examinations of drivers at all, officials will be fined in the amount of 2,000 to 3,000 rubles, and the organization in the amount of 30,000 to 50,000 rubles. (Article 11.32 of the Code of Administrative Offenses of the Russian Federation).
Lack of waybill on the organization’s vehicle
When a vehicle belongs to a legal entity, a registration form is always issued if the flight is carried out for the needs of the company. For personal trips in a passenger car, a special order is issued. The driver personally pays for the gasoline consumed, otherwise it is charged as misuse of the vehicle.
In all other cases, when a hired employee is driving, it means he is performing a task by operating a car that belongs to a legal entity. You must have a P/L. Failure to do so will result in a fine of 60 thousand rubles.
Technical control mark
The car can go on the route only after a technical inspection, a note about which must be on the waybill.
In 2022, by letter of the Ministry of Transport of the Russian Federation dated January 18, 2022 No. 17, a new mandatory detail “Date and time of pre-trip inspection of the technical condition of the vehicle” was introduced into the waybill form.
If the route sheet does not contain a mark on the pre-trip technical control of the vehicle or it does not correspond to reality, the director may be fined in the amount of 5,000 rubles. up to 8,000 rubles, and organization - 30,000 rubles. (clause 3 of article 12.31.1 of the Code of Administrative Offenses of the Russian Federation).
Types of truck waybills
The mandatory application form for both cars and trucks is not established by law. Based on Article 9 of the Law on Accounting dated December 6, 2011 No. 402-FZ, the organization develops the “primary” forms independently. According to information from the Ministry of Finance of the Russian Federation No. PZ-102012, the use of unified forms of primary documents starting from 2013 is not mandatory. However, despite this, companies and individual entrepreneurs continue to use them, stating this fact in their accounting policies.
On the other hand, unified forms do not contain mandatory details for filling out the PL, so their use may entail a violation of regulatory requirements.
Thus, the unified forms can only be taken as a basis and supplemented with the necessary details.
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 approved two types of unified waybills:
- according to form No. 4-C;
- according to form No. 4-P.
The difference between these forms is that the first, No. 4-S (piecework) is used when paying for piecework work on a truck, and the second, No. 4-P (time-based) is used when paying for work at a time-based rate (simultaneous transportation of goods up to two customers during one driver shift).
Tax fines, refusal to accept fuel and lubricant expenses
Tax authorities may not recognize expenses for fuel and lubricants if they are not documented. This can happen if the waybill does not contain one of the required details.
The details of the waybill must fully comply with those listed in Order of the Ministry of Transport of Russia No. 152 dated September 18, 2008.
Read in Berator
Waybill
The amount of the fine in this case will be 20% of the additionally assessed amount of income tax (clause 1 of Article 122 of the Tax Code of the Russian Federation).
Previously on the topic:
Starting with the new year, there will be new working hours for drivers
Filling rules
The operation of vehicles for commercial purposes without filling out documents is prohibited by Federal Law No. 259-FZ dated November 8, 2007 (clause 2 of Article 6). The ban is justified by the fact that these documents are primary in confirming the validity of vehicle mileage; in addition, on their basis, gasoline costs are written off and drivers’ wages are calculated. The rules for filling out waybills in 2022 are regulated by Order of the Ministry of Transport dated September 18, 2008 No. 152.
According to paragraph 25 of the standard, approved by Order of the Ministry of Finance dated December 31, 2016 No. 256n, in order for documents to comply with accounting purposes, they must contain the following details:
- name of the document, organization and date of preparation;
- content of the fact of economic life;
- measurement value (indicating units of measurement);
- the name of the position of the person who filled out the document and the person responsible for the correct execution;
- signatures.
Since there is no unified form of waybill in the list of primary accounting documents, employers develop these forms themselves or use those approved by Decree of the State Statistics Committee of November 28, 1997 No. 78. The rules for processing documents themselves have undergone some changes in 2022: the new form of waybill from March 1, 2022 allows fill out the document only for one flight or one shift, if it includes several flights (Order of the Ministry of Transport dated December 21, 2018 No. 467).
If you continue to draw up primary accounting documents without regard to new changes in waybills in 2022, the tax authorities will refuse to recognize expenses for fuel, lubricants and fuel, and those responsible for improper execution of such documents will be held accountable under Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation.
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What is the fine for a taxi when there is no waybill
Autotaxi is a special type of activity. The driver is responsible for the safety of passengers. Consequently, strict safety measures are required. It is strictly forbidden to transport people in a TAXI without a permit; the absence of a voucher threatens big financial and other problems.
If the car owner and driver are the same person, when using the vehicle for their own needs, a letter is not needed. How to prove to a traffic police officer that the trip is not commercial, and in this case the absence of a license plate is not a violation? This is especially true for Moscow and large cities, where taxis are equipped with special symbols that imply the transportation of passengers.
- Remove the orange light.
- Move only in the general flow, without entering the allocated lane.
- Do not take orders from taxi fleet managers (aggregators).
- Try not to be caught by video cameras when picking up or dropping off passengers.
If, nevertheless, the traffic police inspector draws up a protocol imputing an administrative offense, when signing it, indicate that you do not agree with the accusation. If the raid is carried out jointly with MADI, the car may be taken to the impound lot. Even if you subsequently prove your innocence, deprivation of a vehicle brings a lot of inconveniences that no one compensates for. Therefore, it is better to have a ticket.
