Waybill for a truck of an individual entrepreneur

Waybill: features for an IP truck

Individual entrepreneurs - owners of trucks used in their business activities are required to fill out waybills for each vehicle.
From 03/01/2019, the waybill is issued strictly for a shift or for a flight, whichever is longer. It is impossible to draw up a monthly plan.

As a rule, waybills are issued daily, except in cases where the driver will carry out the order for a long time without returning to the permanent parking place. If several drivers work in shifts on a vehicle, a waybill is filled out for each of them.

From 01/01/2021, new mandatory details for the waybill will apply.

Main innovations:

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

ConsultantPlus experts spoke about other changes in the waybill. Get free demo access to K+ and go to the Review Material to find out all the details of the innovations.

If the individual entrepreneur who owns the car is also the driver, he is also obliged to issue a waybill for himself. It contains all the necessary information about the dates of work and the distance covered. This data is necessary to calculate the cost of transport services provided, the driver’s salary and the cost of fuel consumed.

If the truck is stopped by the traffic police, the driver must show documents for the cargo - not only transport documents, for example, a waybill, but also a waybill.

When the labor inspectorate checks the entrepreneur’s compliance with labor legislation in relation to hired personnel, waybills will be required, since they can be used to track the driver’s work schedule and determine the correctness of salary calculations. Based on these data, it will be clear whether the entrepreneur complied with the rules of remuneration for overtime working hours (this is relevant if long flights are carried out).

Should I draw up a waybill for an individual entrepreneur without hired workers for himself? Get free trial access to ConsultantPlus and study expert explanations on this issue.

Also, the waybill will definitely be of interest to tax inspectors. After examining these documents, they will receive information about whether transportation costs were calculated correctly.

The storage period for the waybill is 5 years. If the waybill is drawn up incorrectly, the individual entrepreneur and the driver will bear joint responsibility, although penalties are still applied to the entrepreneur.

For more information about the shelf life of such primary documents, read the article “What is the shelf life of waybills (nuances)?”

Why do you need a waybill?

Activities for the transportation of goods by specialized transport companies, as well as other organizations operating trucks, must be accompanied by the preparation of supporting documents. With such a document, in accordance with paragraph 14 of Art. 2 of the Law of November 8, 2007 No. 259-FZ, which approved the charter of motor transport, is a waybill (PL). This is the primary accounting document on the basis of which an organization can take into account the costs of its operation in tax expenses.

A truck is a vehicle (VV) designed to transport goods. Trucks are divided into:

• for on-board vehicles, including those with a trailer (on-board tractor);
• for automobile tractors with semi-trailers (truck tractor);
• for dump trucks;
• for specialized vehicles.

A car with a trailer or a tractor-trailer with a semi-trailer or dissolution is called a road train.

The main primary accounting document that determines the performance accounting indicators of the rolling stock and the driver is the PL. They are the basis for calculating the driver’s salary and payments for cargo transportation.

Details of the waybill for an individual entrepreneur's truck

All mandatory details of the waybill and the method of filling them out are described in Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368.

The waybill must include information about the owner (IP), which should include his full name, registration address, OGRN and telephone number for contact.

In the columns in which information about the vehicle is required, the registration number of the truck, its make and information about the semi-trailer/trailer (if used), odometer readings at the time of departure/entry, time of departure/arrival from/to the garage (or parking lot) are indicated. , as well as the date and time of pre-trip (or pre-shift) technical condition monitoring.

From 01.09.2021, new rules for technical control of vehicles are in force, approved. by order of the Ministry of Transport dated January 15, 2021 No. 9. For more details, see here.

In the columns about the driver, his full name is entered, as well as the date and time of the medical examination before and after departure. Also, other information may be displayed on the waybill if required by the specifics of the individual entrepreneur’s activities.

The date and time of checking the technical condition of the truck and the date and time of the driver’s medical examination must be certified by the decrypted signatures of the responsible persons.

The sequence of pre-trip medical examinations and pre-trip monitoring of the technical condition of a vehicle is not established by law. Therefore, they can be carried out in any order: the medical examination is carried out after the technical control and vice versa (see letter of the Ministry of Transport dated 04/08/2019 No. D3-531-PG).

After completing the flight (shift), drivers must submit each issued waybill to the accounting department (or individual entrepreneur, if he keeps records independently). If the form of the waybill provides for the presence of tear-off coupons, such a coupon is attached along with the invoice for payment of transport services and handed over to the customer.

Find out what details to pay attention to when checking the waybill first in ConsultantPlus. Get trial access to the system and read about the nuances of document preparation.

New filling rules

IMPORTANT!

From 01/01/2021, the correct filling out of a truck waybill is regulated by Order of the Ministry of Transport No. 368 of 09/11/2020. Order No. 152 dated September 18, 2008 was cancelled.

Legislators have established a list of mandatory details, without which a document is considered void. The mandatory affixing of a company's official or round seal on a voucher has been cancelled, if the charter of a budgetary organization does not provide for the use of a seal.

If the document does not contain all the required details, then traffic police officers have the right to fine the owner of the car and the driver. Tax officials will not accept a travel document as proof of expenses; they will recalculate the tax base and issue a fine.

Instructions on how to correctly fill out a truck waybill in 2022:

1. Indicate the name and number of the document, date of formation (extract). The chronological order should be strictly observed when numbering vouchers.
2. Determine the period of validity of the document, that is, the period for which it is issued - for one day or several days if the flight exceeds the duration of the shift.
3. Enter information about the owner of the vehicle, including OGRN (OGRNIP - for private owners).
4. Enter the car driver's details: Full name. and a valid driver's license number.
5. Provide information about the transport: license plate number, make, trailer (if available).
6. Record information about transportation—types of communication and types of transportation.
7. Record the odometer data before leaving and upon returning to the garage and the exact date and time of the start of the trip and return to the garage (parking lot).
8. Apply signature, full name. and the position of the responsible employee who took and recorded the odometer readings, date and time.
9. Indicate the date and time of the driver’s medical examination before departure and upon return.
10. Receive signature and full name. the medical professional who performed the examination. If available, a stamp is affixed, but it is not required. All you need is the signature of a health worker.
11. Enter information about passing a technical inspection before departure on a flight in the format DD/MM/YYYY, hours and minutes. Apply signature and full name. person responsible for vehicle inspection (mechanic, inspector, foreman).

IMPORTANT!

Such inspection has become optional for passenger vehicles operated for the company’s own needs. A note on pre-trip, pre-shift and post-trip control is optional. But for commercial carriers and enterprises operating buses and trucks for their own purposes, it is mandatory.

The document is always drawn up in a single copy. The completed document is certified by the manager and a round stamp is placed (if available). The completed ticket is handed over to the driver. At the end of the trip (fulfillment of the task), the driver hands over the document to the responsible person of the budget organization for signature. A new sheet should not be issued until the driver reports on the previous one.

Which form of a truck waybill should an individual entrepreneur use?

Before the cancellation of Order No. 68 of the Ministry of Transport dated June 30, 2000, all car owners-entrepreneurs used the PG-1 form approved by this normative act to issue a waybill. After its abolition, until 2013, it was necessary to use forms 4-P or 4-C, introduced into the document flow by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. And since 2013, with the adoption of the Law “On Accounting” dated December 6, 2011 No. 402 -FZ the need to use unified forms has disappeared.

Now entrepreneurs can independently develop their own travel form. It must be created in compliance with the requirements of Order No. 368 of the Ministry of Transport and Law No. 402-FZ.

We discuss issues of preparing a waybill, taking into account the latest changes, in on VK. Join us!

The choice of the form of the waybill must be fixed. Read about how to do this here.

If you need to draw up a waybill, then it can be based on either one of the previously used unified forms (PG-1, 4-S or 4-P), or your own development. Most often, individual entrepreneurs prefer the PG-1 form (form 2022 waybill for a truck can be downloaded below from the link), since it contains all the details necessary to fill out and is quite familiar for use as a waybill.

You can download a free cargo vehicle waybill form by clicking on the image below:

A waybill in form 4-C is more suitable for cases when special vehicles are used. As for the 4-P form, it is convenient for entrepreneurs who use an hourly form of payment to pay drivers. In this case, the TTN is a mandatory addition to the 4-P form; its number is entered in the waybill. After completion of the voyage, 1 copy of the waybill must be attached to the issued waybill and stored with it.

All issued waybills are registered in a special journal. The entrepreneur himself is responsible for maintaining such a journal for the individual entrepreneur.

For an algorithm for registering and maintaining a log of waybills , see : Here.

It is quite important that the details confirming fuel consumption are taken into account and filled out in a self-developed form. A correctly completed waybill is a legal basis for the subsequent write-off of fuel and lubricants. This is also mentioned in the letter of the Ministry of Finance dated August 25, 2009 No. 02-03-06/2-161.

About the rules for accounting for expenses of an individual entrepreneur working on the simplified tax system, read the material “List of expenses under the simplified tax system “income minus expenses”” .

Required details

Director of an individual entrepreneur - can an individual entrepreneur have one?

Regardless of the forms - new or old, the details must be entered in them by hand:

• name, waybill number;
• validity period: if one day, then put the date; if the period is longer, indicate the beginning and end;
• information about the owner of the car: full name, address, OGRN, telephone;
• vehicle data: model, type, license plate number;
• odometer readings from the moment of departure and at the end of the employee’s shift;
• date and time of departure from the parking lot, arrival of the driver back;
• data on pre-trip or pre-shift technical inspection;
• information about the driver - last name, first name, date and time of medical examination;
• Sometimes you may need to provide other information, for example, a detailed description of the route with stops.

Important! The main adjustments in the waybill are the entry of data on the control of the technical inspection of the vehicle. The document does not need to be stamped by the company and its management. Just signatures are enough.

The following information must be indicated on the back of the voucher:

• serial number, each flight is assigned an individual one;
• customer code;
• place of departure and arrival;
• departure and return times;
• information about the distance covered by the driver is entered in the “Passed” line;
• personal signature of the employee.

The second side of the voucher

Where to find a sample truck waybill for individual entrepreneurs

Where can I look at the waybill for a truck - a sample of filling out 2022? Entrepreneurs quite often not only experience difficulties in choosing a waybill form, but also do not know how to correctly fill out any of the waybill forms.

ConsultantPlus experts have prepared a sample for filling out a waybill with the details required in 2022. You can download it for free by getting a free trial demo access:

Is it possible to travel without a waybill?

No you can not. According to paragraph 2 of Art. 6 of the motor transport charter, transportation of cargo vehicles without waybills is prohibited. Failure to comply with this rule will result in a truck driver receiving a warning or a fine of 500 rubles (Clause 2 of Article 123 of the Code of Administrative Offenses of the Russian Federation).

The presence and correctness of filling out the waybill can be checked by several structures at once:

• Inspectorate of the Federal Tax Service;
• Rostransnadzor;
• traffic police;
• GIT.

In addition, errors in travel documents can lead not only to fines, but also to deduction of tax expenses.

Moreover, if a truck is operated, then the issuance of waybills is required not only for commercial transportation, but also if they are carried out for the needs of an organization or individual entrepreneur (clause 2 of article 20 of the Law of December 10, 1995 No. 196-FZ. For example, the absence waybill did not allow the company to prove in court the validity of the costs for the purchase of goods and diesel fuel, although there were sales receipts for the purchase of diesel fuel.However, according to the Ruling of the Armed Forces of the Russian Federation dated December 22, 2017 No. 306-KG17-18710, the amount of fuel consumed, based on the mileage of the car, may confirm only with the waybill.

Results

Individual entrepreneurs can use a unified form of a truck waybill or develop it independently, taking into account the requirements of the Ministry of Transport of the Russian Federation established by orders dated 09.11.2020 No. 368 and dated 01.15.2021 No. 9.

Sources:

• Federal Law of December 6, 2011 No. 402-FZ “On Accounting”
• Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368

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

For what period is a waybill issued?

The legal limit on the validity of the voucher is no more than 30 days.
The taxi driver is required to undergo a pre-trip inspection daily. Therefore, it is more convenient to draw up a waybill for a day so that there is enough space to display all the required details, marks, stamps and entries.

Note: The medical stamp is valid for a day, but regulatory authorities pay attention to the actual time the driver spends behind the wheel. For the safety of passengers, the period is limited to 10–12 hours, that is, a work shift with rest.

Who should fill out and keep records?

Dispatchers, accountants and other employees authorized by the manager can prepare waybills.

The main thing is that the person carries out the registration on the basis of a written order from management, since there is administrative and criminal liability for errors and the indication of knowingly false information in the document.

The voucher is handed over and checked by an accountant. Based on the information specified in the document, the employee’s wages are calculated, fuel is written off and depreciation is depreciated.

All sheets must be reflected in a specialized journal, the responsibility for maintaining which may also be a dispatcher or accountant.

The journal, the form of which is approved by Resolution of the State Statistics Committee of Russia No. 78, reflects the following data:

• full name of the organization;
• maintenance period;
• voucher number;
• date of issue of a separate document;
• Full name and personnel number (if available) of the driver;
• vehicle garage number;
• signatures of the driver (on receipt), dispatcher and accountant (on acceptance of the form);
• note.

Penalty for lack of document

The amount of the fine is determined by the Administrative Code (CAO):

Penalties may also be imposed by the Federal Tax Service for the absence or incorrect completion of a document. In addition to the fine, the company will need to recalculate the amount of income tax and the amount of depreciation charges.

Where do you need to present the document?

Although the unified travel forms have been abolished, individual entrepreneurs are still required to fill them out. They may be requested:

• traffic police officers;
• tax inspectors;
• representatives of the labor inspectorate.

If the truck was stopped by traffic police officers, the driver should present a waybill. When transporting large or heavy containers, the form must be marked “Dangerous Goods.” Along with it, you must submit other supporting documentation, including a delivery note.

The labor inspectorate is also interested in forms of a truck waybill for individual entrepreneurs. They contain information about drivers' schedules and payroll. Based on this data, inspectors monitor compliance with labor laws.

Tax officers use the forms to check the correctness of recognition of expenses for the transportation of goods.

Waybills should be filled out by all individual entrepreneurs using freight transport in their business activities. The data collected in the document simplifies payroll calculations and helps take into account fuel and lubricant costs. Unified forms have been abolished since 2013, but they can be used as a basis when developing forms. Further you can.

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Truck waybill form for individual entrepreneurs

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Filling example

Samples of waybills for companies of various forms are presented below.

For individual entrepreneurs

When registering for an individual entrepreneur, the following rules must be taken into account:

• An individual sheet must be issued for each unit of transport. The simultaneous execution of several documents is allowed only if there is a replacement driver;
• if the transportation is carried out by a hired driver, then the individual entrepreneur must have at least one more employee responsible for the odometer;
• An individual entrepreneur is obliged to keep a journal of travel vouchers in accordance with all the rules and store documents for 5 years from the date of their use.

The voucher for individual entrepreneurs consists of three sections (form PG - 1, approved by order of the Ministry of Transport No. 68):

1. The main section, which contains general information about transportation (data of individual entrepreneur, driver and vehicle, validity period).
2. Description of the driver's work (name of the customer, description of the cargo, points of departure and destination and mileage between them).
3. Result of activity (travel time, mileage, weight of goods transported).

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For LLC

Limited liability companies primarily use Form 4-c.

The completed document must not contain any blots or other corrections. Before leaving, it is recommended to check the presence of all signatures and details.

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Sample of filling out a waybill for a passenger car

For passenger cars, a waybill in form No. 3 is mainly used. The document must indicate all the required details for 2022.

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