Form No. 8. Travel log book - Sample, 2022 form

Travel log: is it necessary to keep it?

Most organizations use vehicles.
But the operation of transport is associated with significant costs, and it is important to control them. The main document confirming the expenses and movement of the car is the waybill. This is a primary document that reflects detailed information about the route, cargo, passengers, driver and vehicle. They should be kept in a special journal. IMPORTANT!

A waybill register (JU) must be kept by all organizations that own vehicles (clause 17 of Order of the Ministry of Transport dated September 18, 2008 No. 152).

The Accounting Law No. 402 of December 6, 2011 abolished the mandatory use of the unified document form - OKUD code 0345008. Form No. 8 was approved by Resolution of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

However, the institution has the right to maintain accounting records using this optional form No. 8, or it needs to approve its own version in the accounting policy, which takes into account the specifics of the organization’s activities.

In Order No. 52n on the approval of forms of primary documents and accounting registers used by public sector organizations, the form of the document is not specified.

Fulfilling the requirements of Law No. 402-FZ on the forms of accounting for business transactions and the conditions of Order of the Ministry of Transport No. 152, determine the form and procedure for filling out the accounting policy.

conclusions

Innovations on January 1, 2022 allow you to fill out a travel log book in electronic form and on paper.

It must contain all information about the dates of issue of the driver’s certificate and its acceptance through the dispatcher to the accounting department.

The log must include the signatures of all responsible persons. “Digital support” is required: numbers of sheets, dates and times of their receipt, garage number of the car and personnel number of the driver.

A bound and stamped document is considered primary documentation and must be stored at the enterprise for at least five years.

Accounting procedure

The form of the travel document, like the ZHU, can be developed and approved independently or used as approved by Resolution No. 78. The document will be invalid if at least one of the required details is missing. They are defined by 402-FZ and Order No. 152:

1. Document's name.
2. Document number in chronological order.
3. Validity.
4. Information about the organization that owns the vehicle, including OGRN.
5. Vehicle type and model.
6. State registration plate of a car.
7. Odometer readings before leaving and upon returning to the garage (parking lot).
8. Date and time of departure and return to the garage (parking lot).
9. Signature and full name the responsible employee who indicated the odometer readings, date and time.
10. FULL NAME. driver.
11. Date and time of pre-trip and post-trip medical examinations (examinations) of the driver.
12. Stamp, signature and full name. the health worker who performed the medical examination.
13. A note about the inspection of the technical condition of the car before leaving, indicating the date and time (minutes and hours).
14. Signature and full name person responsible for checking the technical condition of the vehicle (mechanic, inspector, foreman).

It is conducted according to a simple algorithm: all issued vouchers are indicated in the log, without exception. For accounting purposes, continuous numbering is used in compliance with chronological order.

The accounting policy is compiled for a month, and each time on a new page, unless other periods are established in the organization’s accounting policies.

For more information on how to correctly compile a travel voucher, read the article “Rules for preparing and maintaining travel vouchers in 2022.”

Travel log, sample filling

Let's look at how to fill out the ZHU in a budgetary institution, using an example. GBOU DOD SDYUSSHOR "ALLUR" operates a Renault Logan passenger car. In January 2022, the driver was issued 3 permits.

Step 1. Fill out the title page, OKPO code and name of the organization, indicate the period for which we are filling out the ZhU.

Step 2. Fill out the tabular part. We write down the voucher number and date of issue. We indicate your full name. (completely) the driver and his personnel number. We put the garage number of the car. In the note we indicate the destination and other information.

Step 3. We ask the driver, dispatcher and accountant to sign the registration form. We reflect the rest of the vouchers in the same way.

After filling out the magazine for a month (or another period established by the organization), it must be numbered and stitched, stamped, indicate the number of sheets on the back of the magazine, the date of the firmware and certified by the manager.

Travel log. Design example

Dear colleagues.

Paragraph 17 of the Order of the Ministry of Transport of the Russian Federation dated September 11, 2020 No. 368 “On approval of mandatory details and the procedure for filling out waybills” requires legal entities and individual entrepreneurs operating vehicles to keep a logbook for registering waybills:

• Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal (hereinafter referred to as the journal).

However, Order No. 368 of the Ministry of Transport does not define the form of the waybill registration journal, and does not say what details the journal should contain.

In this situation, you can consider two options:

• Unified form approved by State Statistics Committee Resolution No. 78;
• Independent development of the magazine form.

Unified form of Goskomstat

To record the movement of issued waybills, you can keep a journal in Form 8, approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. But, from January 1, 2013, in connection with the entry into force of the Law “On Accounting” dated December 6, 2011 No. 402- Federal Law, unified forms approved by Resolution No. 78 are no longer mandatory for use.

The form approved by Goskomstat is not mandatory, but at the same time it is not prohibited, that is, it can be used to record issued waybills.

Below is the journal form approved by Goskomstat Resolution No. 78 and an example of how to fill it out.

The above form is well suited for large motor transport enterprises or for organizations with a large number of vehicles in operation.

Independent development of a magazine form

If the organization operates a small number of cars, or the staffing structure of the organization does not correspond to the form of the magazine, then you can develop your own, more suitable form, take as a basis the form approved by the State Statistics Committee and remove unnecessary columns, for example, the garage number of the car, the driver’s personnel number, signatures of the dispatcher and accountant. On the contrary, you can add the necessary columns to the specified form.

When developing your own journal form, there are no restrictions stipulated by law, but you need to understand that the journal must contain the following columns:

• Waybill number;
• Date of issue of the waybill;
• Last name, initials and signature of the driver who received the waybill.

According to paragraphs 17 and 18 of Order No. 368 of the Ministry of Transport:

• 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.
• If the journal is maintained in electronic form, the information entered into it is certified by an enhanced qualified electronic signature.

On the website, in the “Road Traffic Safety Documents” section, you can find samples of documents necessary for organizing work on road safety.

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 Seraphim Zuev
See also: Road accident. Concept, types, causes, conditions, consequences

Storage periods and responsibility

Current legislation does not establish precise storage limits for this case. Keep the filed and numbered document in the organization for at least 5 years, as it contains information about the primary document (waybills). Determine by a separate order the person responsible for maintaining and storing the property. Under the signature, familiarize him with the procedure for maintaining the document.

If the organization does not keep a log of the issuance of waybills, the sample is not approved, then the tax authorities can fine you under clause 1 of Art. 126 of the Tax Code of the Russian Federation. That is, at the request of the tax inspectorate, the institution must provide the required documentation within the prescribed period. If this is not done, the Federal Tax Service will issue a fine of 200 rubles for each document.

Is it necessary to lead

Organizations and entrepreneurs that provide transport services or simply use company cars in their work are required to regularly register and maintain a special log of the movement of waybills.
This is determined by Article 6 of the Federal Law dated November 8, 2007 No. 259-FZ and Order of the Ministry of Transport dated September 18, 2008 No. 152. The form of the journal for recording the movement of waybills was approved quite a long time ago by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. Over these 20 years, it has never Neither Form No. 8 itself nor the procedure for maintaining it changed. Although legislators have made amendments to filling out vouchers more than once, the latest of which occurred at the beginning of 2022. In addition to form No. 8, the State Statistics Committee approved several more forms intended for issuing relevant vouchers (for trucks, cars and buses). They will be discussed in other articles; we will dwell in more detail on the primary type of accounting documentation, designed to control the movement of vouchers issued to drivers, and the delivery of used vouchers back to the organization’s accounting department. Let's consider the recommended sample of the journal for issuing travel documents for 2022: filling out the interindustry Form 8 is not difficult.