Document role
The waybill must be issued by individual entrepreneurs and legal entities. The document solves several problems at once. This is due to the fact that it records all the important information regarding the operation of the car, including:
- its technical condition;
- mileage traveled;
- driver's working hours;
- completed moves during the shift;
- consumption of fuels and lubricants, etc.
Based on all this data, control is carried out over the use of the vehicle and the driver’s labor efficiency, and in the future, the accounting department of the enterprise calculates wages for the driver, mechanic and dispatcher.
The waybill is filled out for various vehicles: cars, trucks, as well as special equipment and construction equipment.
Fines for absence
Today, the fine for the lack of a waybill for individual entrepreneurs is regulated by the Code of the Russian Federation on Administrative Offenses (CAO).
According to Art. 12.3 part 2, in 2022 a driver without a license is subject to a penalty of 500 rubles or a verbal warning if the offense is committed for the first time.
Without a waybill, a fine for individual entrepreneurs, according to Art. 12.31.1, equal to an amount of 20,000 rubles.
If the required form is lost from archival storage, the entrepreneur is punished with a penalty of 10,000 rubles. For multiple violations, the fine increases to 30,000 rubles.
If mistakes are made when issuing a voucher, the employee may pay a fine of 30,000 rubles, and the owner will have to pay up to 100,000 rubles to the state treasury.
ATTENTION! In case of detection of fraud by individual entrepreneurs with waybills to reduce tax deductions, the punishment will be 20% of the amount of hidden taxes, starting from 40,000 rubles.
Who fills out the form
Maintaining waybills is usually the responsibility of the head of a structural unit, accountant, dispatcher or other employee (sometimes these documents are issued by the head of the organization himself).
Attention! Drivers should not be allowed to fill out waybills.
The driver’s task to correctly prepare the waybill is only to sign the acceptance and delivery of the car at the end of the work shift, as well as make notes on the completed transfers.
The waybill is issued to the driver against signature, and the obligatory condition for its receipt is the submission of the document for the previous day.
In some cases, a waybill can be issued not for one work shift, but for a longer period (for example, for intercity transportation).
Taxi vouchers for individual entrepreneurs
Some self-employed taxi drivers (meaning individual entrepreneurs) think that since they work for themselves, they don’t need to deal with such nonsense as issuing a waybill. But they are mistaken. The law clearly states that if you transport passengers, you must have this document. True, it can be much easier for entrepreneurs. It is enough to pass the certification and receive a mechanic’s certificate for 5 years. And put the technical inspection stamp yourself. You can find a doctor closer to home; now many organizations provide this service. True, it will also hit your pocket.
Features of filling out the sheet
With the introduction of new details in 2022, companies will have to supplement existing forms approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78, or develop their own. The forms that the organization will use must be fixed in the accounting policies.
The document is kept in paper (printed) form, information is entered into it with a ballpoint pen of any dark color (other writing tools - felt-tip pens, pencils, etc. should not be used).
When filling out the waybill, you should avoid blots and mistakes. If any mistake does occur, it is better to fill out a new form, but if this is not possible, you need to correct the incorrect data very carefully. You can either cover them up with a corrector, or cross them out and write the correct information on top (by making an o next to them). All edits must be certified by the signature of the person who made them.
After issuing a waybill, the form must be signed by the responsible persons, and also certified by the seal of the company (provided that the use of stamps for endorsement of such papers is enshrined in the company’s accounting policy).
Before moving on to the example of filling out a document, let’s say a few words about the procedure for entering information into it.
The form is filled out by the responsible person before the car leaves the garage. The sheet is signed by: a mechanic who monitors the technical condition of the vehicle, a medical worker who certifies the physical condition of the driver, the driver himself and the responsible employee.
Important! During the period for which the waybill is issued, the car can be used by several drivers. In this case, you can open several sheets: for each driver for one vehicle.
Sample of filling out a waybill for a truck
The form of the truck waybill form is chosen depending on how the company operates. There is no unified option. Can choose:
- Form N 4-s. It is used in companies that pay drivers on a piece-rate basis.
- Form N 4-p. This document is used to take into account the working time of the driver, who receives money for the period worked.
- Form N 4th. This waybill is suitable for those involved in intercity transportation and delivery.
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How to fill out a waybill
Information on filling out waybills is presented in the Order of the Ministry of Transport dated September 11, 2022 No. 368. The document replaced the previously valid order of the department dated September 18, 2008 No. 152.
As an example, we consider a waybill for a passenger car (modified unified form No. 3). Our form and sample already include the new mandatory details for 2021.
So, the following are written in order on the sheet:
- Series and sheet number.
- Date of document creation.
- Information about the owner of the vehicle. For a legal entity, indicate: name, legal form, address, telephone number, OGRN. For individual entrepreneurs - full name, postal address, telephone number, OGRNIP.
- The name of the organization that compiled the document and its address.
- OKPO code.
- Information about the validity period of the waybill: date, month, year. This is the period during which the vehicle can be operated according to this waybill. You can also issue a sheet for several days (if the route is long) - then the start and end dates of the operation period are noted.
- Transportation information. This requirement has been introduced since 2022. We describe the features of filling it out below.
- Make of the car (if the car is foreign-made, the model can be entered in Russian transcription) and other information about it (numbers, etc.).
- Mark on pre-trip control of the vehicle's technical condition. The props have also been introduced since 2022.
- Information about the driver: his full name, personnel number, driver's license number, driving class. Information about the license card must be entered if the driver operates using a license. This also includes information about medical examination - pre-trip and post-trip.
In addition, information about the task issued to the driver for the current shift is entered. It is noted here:
- who exactly issued the order: structural unit and name of the enterprise;
- delivery address;
- time of leaving the garage (exactly - in hours and minutes);
- signatures of the mechanic and driver.
After the trip, you should note the time of return to the parking lot, periods of waiting, downtime, destination of trips, etc., and also certify all this information with the driver’s signature.
On the right side of the document the following is indicated:
- first, data on the technical condition of the car at the time of departure: odometer readings certifying the serviceability of the car, signatures of the mechanic and driver, brand and code of the fuel used;
- then, after returning, the fuel consumption is described in detail (the tanker or fuel technician enters the data here): how much was issued according to the refueling sheet (in liters), how much was in the tank when leaving the garage and when arriving back, consumption (standardized and actual), and also information about savings or overspending;
- then the odometer numbers are entered, and the mechanic certifies all this again with his signature.
On the reverse side of the waybill, information about trips made during the work shift is indicated (in order). Here it is written:
- the address where the car left;
- destination;
- departure and return times;
- mileage traveled;
- driver's signature.
Finally, the form is filled out by an accounting employee who calculates the number of hours actually worked, the kilometers traveled, and, based on this, calculates the driver’s wages.
Travel log in 2022
In 2022, individual entrepreneurs and companies can themselves develop a form for registering travel itineraries. It must be fixed in the accounting policy. The document is issued for a period of no more than a year, but if necessary, it can be reduced to 1 month.
The travel logbook consists of two parts:
- A sheet indicating the name of the organization, OKPO code and the period during which the journal will be kept.
- Table showing:
- the number of the waybill and the date of its issue,
driver details and personnel number,
- car garage number;
- signatures of the persons responsible for maintaining the log: driver, dispatcher and accountant.
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It is necessary to keep the log of the issuance of waybills, their accounting and registration of waybills for five years. If the journal is kept in paper form, the pages must be bound and numbered. If electronic, signed with an enhanced qualified electronic signature.
FAQ
Do you need a waybill for an individual entrepreneur?
Yes. Waybills for individual entrepreneurs on their cars must be issued by the entrepreneur himself. This is a new rule of the Ministry of Transport for 2022. If an individual entrepreneur who owns a car is also a driver, he must issue a waybill for himself.
Is it possible to use an electronic waybill?
Not yet. The experiment with electronic waybills took place in Moscow, Moscow, Kaluga, Ryazan regions, the Republic of Tatarstan and the Krasnodar Territory. This format is planned to be introduced throughout the country in July 2022.
How long is the storage period for waybills in the organization?
Waybills and their logbook must be kept for five years.
How to fill out a truck waybill correctly?
For trucks, we have discussed the procedure for filling out waybills in 2022 in this section.
Which form of passenger car waybill is best to use?
It is better to take a waybill in form 3. Today this form is used most often and is modified if necessary. The 2022 travel sheet can be found here.
Who has the right to sign waybills?
An employee who is responsible for waybills, a vehicle technical condition controller, and a medical worker. In small companies, the accountant usually signs for the dispatcher, and the driver signs for the mechanic.
Read more about the new details for 2022
The updated rules for filling out waybills, which also contain a list of new details, are enshrined in the application by Order of the Ministry of Transport of the Russian Federation dated September 11, 2022 No. 368. Their validity period is from January 1, 2022 to January 1, 2027.
Shipping Information
Here you need to note the type of message and type of transportation. This information is presented in Art. 4 and 5 Federal Law dated November 8, 2007 No. 259-FZ, however, the Ministry of Transport commented on it in its letter dated March 3, 2022 No. DZ-468-PG and noted that in the “Type of transportation” column the organization must write one of the types below :
- regular transportation of passengers and luggage;
- transportation of passengers and luggage upon request;
- organized transportation of a group of children;
- transportation of passengers and luggage by passenger taxi;
- transportation for own needs.
Vehicle information
From the beginning of 2022, it is mandatory to indicate the make of the car or other vehicle, as well as the trailer (if any), on the waybill. Previously, it was necessary to write only the type of car and its model.
Here you also need to enter odometer readings when leaving the parking lot and entering it after completing your shift. You only need to write down the full kilometers traveled.
Medical examination and technical control notes
In normal condition, the vehicle's technical condition controller must write on the sheet: “Release to the line is permitted” and certify this with his signature.
The doctor must not only sign on the waybill that the driver is in satisfactory condition, but also write down:
- before the flight: “passed a pre-trip medical examination and was cleared to perform work duties”;
- upon returning from a shift after an examination: “passed a post-trip medical examination.”
If several drivers are included in the sheet, then a mark must be made for each of them.
Results
A passenger taxi waybill can be drawn up either according to a unified form or according to a form developed independently. Its main difference from other types of waybills is that when filling out it is necessary to indicate the readings of not only the odometer, but also the taximeter.
Sources: Order of the Ministry of Transport dated September 11, 2020 No. 368
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