Waybill for a truck in accounting (form)

Procedure for using the waybill

The legislation does not establish a mandatory form of waybill, so enterprises can develop it independently, observing the mandatory requirements for accounting documents and the rules of the Ministry of Transport of the Russian Federation.

Rosstat has approved two of its varieties - the standard interindustry form 4 p, used for time-based payment for machine work, and form 4 c, used for piecework. Firms can use both of these forms in their activities.

When delivering cargo, the first form of waybill 4 p is used, which also includes two more tear-off coupons. They are the basis for issuing invoices to contractors for payment for services.

The vehicle's waybill is issued by responsible officials in the company and recorded in the registration log. It must be marked by the mechanic, medic, refueler, and during the task, the driver himself, as well as representatives of the customer. When transporting goods to third parties, a consignment note may be attached to it.

Filling out travel sheets is carried out for each day (shift), and the driver must first submit this form for the previous date. Upon returning, he passes the document to the dispatcher, who notes it in the registration log, calculates it and transfers it to the accounting department.

Distinctive features of the 4-P form

There are various forms of issuing a voucher for a driver, based on the type of payment for his work. According to Resolution No. 78 of the State Statistics Committee of Russia, dated November 28, 1997, if the work of a truck driver is assessed at a time-based rate (that is, wages are paid for the period worked, and not on a piece basis), a waybill form 4-P is applied. It is convenient to use when the road is accompanied by regular stops, and it is problematic to calculate the volume of cargo transportation in advance, or when during one work shift cargo is delivered to 2 customers at the same time.

Requirements for issuing a voucher

Motor transport enterprises that have trucks on their balance sheet are required to use a unified state-issued form. Other companies can develop their own waybill 4-P form in accordance with the requirements for the preparation of primary documents set out in Part 4 of Law No. 402-FZ of December 6, 2011. It will only require the presence of 5 basic details:

• validity;
• number and name;
• information about the owner of the car;
• car information;
• driver details.

Sample of filling out a truck waybill

Filling out the main part

Let's take a closer look at how to correctly fill out a waybill for a given vehicle, which is used when payment for work is made for the time worked.

The document is affixed with a company stamp, its date and number, and, if necessary, series. Data about the organization that owns the car (lessee) is entered - name, address, telephone number, registration code in statistics (OKPO).

Next, if provided for by the rules of the enterprise, the operating mode codes, columns, and brigades are filled in.

Below is the make of the car, its garage ID, and license plate number. Full name is also written down here. the employee and his personnel number, as well as driver’s license details and driver class.

If an organization is engaged in regulated activities for the transportation of goods, then it must indicate the license card details for the vehicle in the appropriate columns.

Next, fill in information about the brands, state numbers of the trailers used, as well as personal information of the accompanying persons.

In the “Driver and Vehicle Operation” table, the dispatcher enters the expected times and dates of departure and return, and the mechanic records the speedometer reading at the beginning and end of the day, the actual time of leaving the garage and returning the car.

In the “Fuel Movement” sign, the dispatcher indicates the type of fuel to be filled, the coefficients used in the calculation (winter time, trips in the city, etc.), the tanker enters data on the amount of fuel filled, and when returning, how many liters were delivered. The mechanic in this section reflects information about the measurements of fuel in the tank, as well as the operation of specialized equipment.

Next, the tanker, mechanic, and dispatcher sign in the boxes provided for them.

In the table “Assignment to the driver”, the responsible person indicates the name and address of the vehicle’s place of work, time, number of trips, sets the displacement of the required refueling, makes a note about checking the driver’s license and then signs the waybill.

Below, the pre-trip medical inspector puts his clearance.

After checking the serviceability, the mechanic hands over the car to the driver for use, this is reflected in the corresponding signatures, just as when returning. If something happened while completing a task, for example an accident, then special notes are filled in.

Filling out a tear-off coupon

Truck voucher form 4-p has tear-off coupons intended for customers. The front side is filled out by the dispatcher, who enters data on the waybill, the actual completion of the task (hours, km, tons, etc.), and also calculates the amount of payment for delivery services.
The second side is drawn up at the customer organization and reflects information about the car, data about its work, organization, contractor, driver, attached documents, etc. When paying, the coupon is torn off and transferred along with the documents for payment to the counterparty. For the performing company, the reverse side of the voucher remains, on which similar entries are made by the customer. The time of arrival and departure of the car, attached documents and their quantity, etc. are reflected here. The customer confirms this data with the signature of the responsible person and his seal.

In the “Taxiing” section, the dispatcher calculates fuel consumption taking into account current standards, further entering in tables the operating time, mileage, transported tonnage, etc.

If necessary, the driver's salary is calculated.

During the execution of a task, downtime may occur; information about them is recorded in the appropriate section.

The dispatcher or accountant, on the back of the waybill, as well as in the detachable part, calculates the payment for delivery services.

The document is signed by the head of the structural unit or organization.

Front side

At the top of the front side of the form, indicate the series and number of the document. Then enter the travel date. If this is a long business trip, then the 4-p truck waybill indicates the time interval from its beginning to its end. If the trip is a one-day trip, then the date is written in the “day-month-year” format. Information about the company must contain its name, OKPO code, telephone number and legal address.

Next, indicate the make and name of the truck or the number, date and series of the rental agreement (if the vehicle is rented). If a company owns a fleet of several cars, then each of them has its own individual garage number. It should also be indicated in the travel voucher in the appropriate column. The right to transport 8 or more passengers is indicated in the “license card” column. The voucher contains information about the driver: his full name, driving class and driver’s license number. The serviceability of the car is confirmed by the mechanic, entering his data into the vouchers and endorsing them with his signature. After examining the driver, the medical worker decides on his admission and signs for it on the form. On the front side they also write the delivery address of the truck, as well as the time it leaves the parking lot or garage in hh:mm format. The dispatcher indicates the approximate time when the truck should arrive from the flight, records the delay or damage to the vehicle (if any). At the bottom of the front side, in the “vehicle handed over” column, the driver enters his details and signs.

New form of waybill for 2022

The new form of waybill for the 2022 sample was approved in accordance with ORDER No. 368 of September 11, 2022, and comes into force on January 1, 2021, it will be valid until January 1, 2027.

In fact, the form of the waybill itself has not changed, but only the order of filling has changed and the list of mandatory details has increased.

What changes have been introduced to waybills in 2022?

Change 1 . Clarified when to issue a waybill

Now it follows from the order that even if the car is without passengers, you will need to issue a waybill. However, Article 6 of Law No. 259-FZ dated November 8, 2007 states that waybills are required only for the transportation of passengers and cargo. It turns out that the provisions of the new order contradict the Law of November 8, 2007 No. 259-FZ.

Change 2 . New mandatory details have been introduced

Now you will need to indicate a new detail “Transportation information” on the waybill. It reflects information about the types of messages and types of transportation. For example, the type of communication is suburban, intercity, international communication, and the type of transportation is regular passenger, transportation by order, etc. (Articles 4 and 5 of the Law of November 8, 2007 No. 259-FZ). Currently such details are not provided. The SibAvtoTrans company reminds that in an organization that is obliged to apply a waybill, only it confirms expenses. If the company is not obliged to use a waybill, then the expenses can be confirmed by any other primary document that allows you to reliably determine the transport route.

Change 3 . The “Information about the vehicle” details have been clarified. According to the new rules, the vehicle make will also need to be indicated in the information about the vehicle.

Previously, you only needed to specify the type and model. In addition, the rules were supplemented with the provision that the odometer readings must be indicated both when the vehicle leaves the parking lot and when entering the parking lot. The current order states that the readings are only shown when leaving the parking lot.

Change 4 . The procedure for marking the passage of technical control has been clarified. According to the new rules, it is necessary to mark o.

This is not in the current rules. In addition, the new order clarified that technical condition monitoring is carried out by the official responsible for the technical condition and operation of vehicles. Now this should be done by the vehicle technical condition inspector. Let us remind you that you can create a waybill on a computer, manually or in a mixed way. For example, fill in repeated data about a vehicle or driver on a computer. The law does not prohibit maintaining travel documents in electronic form. These documents can be filled out either manually or using automated means. But drivers will still have to provide paper copies of documents. A waybill is necessary not only for accounting for fuel and lubricants and calculating payments to the driver. Traffic police inspectors have the right to check the waybill right on the road, and if the driver does not have a paper waybill, a fine is possible.

Change 5 . The rules for maintaining travel logs have been supplemented.

The procedure was supplemented by the rule that the journal can be kept on paper or in electronic form. The pages of a paper journal should be bound and numbered. If the journal is kept electronically, the organization or individual entrepreneur must ensure the ability to print it. In addition, the electronic journal will need to be certified with an enhanced qualified electronic signature.

Filling rules

Vouchers are issued before the start of the flight, if its duration exceeds the work shift, or before the start of the first flight, if the driver manages to make several flights in one shift. If several vouchers are issued for one vehicle (if it is used by several employees), the date, time and odometer readings are entered into the documents as follows:

• on the ticket for the first departure - data when the vehicle leaves the parking lot;
• on the ticket for the second exit - data when the vehicle enters the parking lot.

Let's look at how to correctly fill out a truck's waybill. It records the truck’s departure date and the type of task:

• business trip;
• work according to schedule;
• working on weekends or holidays;
• Column;
• brigade;
• and so on.

A prerequisite is accurate information about the vehicle and its driver: you must enter the registration number, make and garage number of the vehicle, data on the trailer, if used, and full name. driver and information about his license. Let's take a closer look at an example of filling out a truck waybill.

The column “Tasks for the driver” contains the addresses and names of all customers. Then we indicate the distance to each destination and note the number of flights. At the end we enter the time of arrival and departure of the vehicle.

The section on the movement of fuel contains fields for filling in the brand of fuel, the code of this brand, the operating time of the vehicle engine and the special equipment that is installed on it. Be sure to enter the coefficient for changing the fuel consumption rate if the vehicle is operated in special conditions, for example, in cold weather. All completed fields are certified by the signatures of responsible persons.

Waybills are stored in the accounting department of the owner or lessee of the transport. Based on the waybills, records of the vehicle’s operation are kept, so it is advisable to store them together with shipping documents that make it possible to check them simultaneously. A mechanic or dispatcher accepts permits from drivers. If any breakdowns occur, then in the “Marks” column such an authorized person enters information about the repairs performed, its cost and the spare parts that were used. Based on these data, the accounting department, where the voucher must be submitted, must calculate the salary and costs of operating the vehicle.

Waybill 4 p download form

Truck waybill Form No. 4-P
Sample of filling out a truck waybill Form No. 4-P

Attention! The Ministry of Transport, by order No. 368 of September 11, 2020, added new requirements for filling out waybills. The document came into force on 01/01/2021 and is valid until 01/01/2027.

Please note the new deadline for issuing travel documents from March 1

It is no longer possible to issue one waybill for several trips on different working days or shifts. According to the new rules, they must be completed before:

• each flight – if the flight is longer than a work shift or working day;
• the beginning of the first trip - if the trip is shorter than a shift or a day and the driver has one or more trips during the day.

How to indicate the validity period on the waybill depends on the duration of the flight. If the duration of the flight does not exceed a working day, the validity of the waybill will be within one date. If the duration of the flight exceeds one working day, indicate the start date of the flight and its end date in the validity period (clause 4 of Order of the Ministry of Transport dated September 18, 2008 No. 152).