Waybill for a non-public bus - Form 6

2021 A non-general purpose bus differs from a public bus in the specifics of the route and the presence of the Customer. The waybill form, according to Goskomstat standards No. 78 (28/11-97), represents the format No. 6 and No. 6 (special). In the latter version, the voucher contains an additional block “Customer Coupon”, where the following is written:

• details of the company (organization);
• Contact Information;
• arrival/departure time;
• mileage data.

Note: In the absence of a customer from outside (delivery of their employees), the details are not filled in. The tear-off coupon is intended for work for external organizations.

The information is certified with a seal and personal signature with a transcript (indicating the position) by the responsible person - a representative of the Bus Customer. And he does it twice. The coupon is divided into 3 mini-blocks:

• 2 sections for customer data;
• 1 – (taxi driver) of a transport company.

Waybill form 6 is issued for public buses, form 6 (special) is issued for non-public buses. Bus flights, with the exception of public ones, are divided into:

• commercial (single flights) – there is an external payer;
• intra-corporate, when the customer is also the performer;
• school bus - works on order, at the same time being a corporate type.

In this regard, there are differences when filling out the bus. For example, use form 6 (special); filling out the form for non-public transport used for corporate purposes (without an external customer).

Note: It is allowed to supplement Form 6 or 6 (special) recommended by Goskomstat with details (fields, blocks, columns) to reflect information related to the specifics of transport operation. The new format is approved by management, appearing in the company's Accounting Policy. You cannot delete the information required for the waybill, established by MT Order No. 152, created on the basis of the Automobile Charter No. 259-FZ.

For example, when creating your own type of printed form, you remove the field for the organization’s seal in the document header. From 2022 it may not be installed. And add a block of pre-trip (and post-trip, mandatory for Bus drivers) medical examination. There is no such section in the unified standard, although a physician must put stamps on any form.

What is a public bus

Before studying the features of such a source as a waybill for a non-public bus, it will be useful to explore the essence of the concept of “non-public bus”.
The legislation of the Russian Federation does not have an exact definition of this type of vehicle. But we can try to formulate it by analogy with the provisions of paragraph 4 of Art. 5 of Law No. 257-FZ of November 8, 2007, defining the essence of non-public roads. By these, the legislator understands roads that are owned or used by authorities, individuals or legal entities and used by them to meet state, municipal or private needs.

Thus, it would be legal to classify as non-public buses vehicles used by state, municipal structures, individuals and legal entities for their own purposes, for example, for transporting employees or goods belonging to the company.

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.

Form of waybill for a non-public bus

The State Statistics Committee of the Russian Federation, in Resolution No. 78 dated November 28, 1997, approved a number of unified forms that should be used by transport companies. Among these is a 6-special bus waybill, intended for non-public vehicles.

Since 2013, the document forms introduced by the State Statistics Committee have become optional for use, and you can develop them yourself. But bus waybills must contain a set of mandatory details. Such details are given in Order No. 368 of the Ministry of Transport of Russia dated September 11, 2020. The document has been applied since January 2022. And from 09/01/2021, when filling out waybills, you must also take into account the new rules for technical control of vehicles, approved. by order of the Ministry of Transport dated January 15, 2021 No. 9. For more details, see here. Previously, the mandatory details of the waybill were regulated by Order of the Ministry of Transport dated September 18, 2008 No. 152.

However, the changes made by Order No. 368 did not affect the possibility of using the unified 6-special form (waybill for a non-public bus). That is, the unified form can be used further by adding mandatory details from the new Order of the Ministry of Transport No. 368.

ConsultantPlus experts spoke in more detail about the mandatory details of the receipt sheet from 2022. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.

You can download form 6-special for free by clicking on the image below:

The owners of many Russian transport companies operate as individual entrepreneurs. Therefore, we will consider the features of the use of waybills by entrepreneurs.

Waybill form for 2022

A vehicle waybill is required when leaving any vehicle for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for filling out this primary document are established not only for motor transport companies, but also for all others; it is a document of strict accountability, therefore it must contain mandatory details.

In 2018–2019 There is more such information - officials have added the obligation to indicate information about the driver undergoing pre-trip control of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

By Order of the Ministry of Transport No. 467 of December 21, 2018, several important amendments were made to waybills from March 1, 2019:

1. There are more mandatory details. Now entrepreneurs should enter odometer readings when leaving a vehicle from a parking lot (parking area).
2. Dispatchers need to record the date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and entering it.
3. The maximum period for which a voucher is issued has changed. At the beginning of 2022, once executed, the document was valid for one month. Now you can’t do this: the paper is issued for one working day or one working shift. If during this time the driver makes several flights, the rules allow the issuance of one waybill before the start of the first flight. It is allowed to close it upon the driver’s return to the parking lot.
4. In situations where several drivers drive one vehicle, a personal ticket is issued for each of them. But when leaving, a mark on technical condition control is placed only in the document of the driver who was the first to leave the parking lot.
5. We were allowed to carry out technical inspection of the vehicle either before a shift or before a flight (depending on the situation).
6. The health care provider's stamp has become optional. This does not mean that the need to undergo a medical examination has been abolished, but the medical worker now does not have to confirm it with a stamp. He has the right to write that the driver has passed the inspection, indicate the date and time of the inspection, and sign. If the organization has a stamp, you can continue to use it. But due to the lack of an imprint on the waybill, they will no longer be able to punish you.

So, taking into account the amendments, new waybills for 2022 must include the following information:

• name and number of the document itself;
• information about the car owner;
• period of validity (period - one or several days) during which the waybill is allowed to be used, in the format “day, month, year”;
• information about the vehicle driver: full name, date and time of pre-trip and post-trip medical examination;
• information about the vehicle: type and model, including trailer, if any;
• registration number;
• odometer reading;
• date and time of departure and arrival to the parking lot;
• data on passing technical inspection before the flight (shift).

If a unified form is not suitable for an organization, its own form of waybill for a passenger car or other vehicle is developed, but taking into account all the mandatory details and necessary indicators. The use of the new form must be indicated in the organization’s accounting policies, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of Federal Law No. 402-FZ of December 6, 2011 on accounting also apply to primary documents of strict reporting.

The document is certified by the signature of the dispatcher who issued it and the head of the organization. The seal is affixed only by those organizations that use it in accordance with the charter. The form is prepared in one copy and given to the driver. After this, the document is returned to the authorized person for signature, in this case it is considered closed and goes to the accounting department. From this point on, you need to find out what the waybills are for.

Instructions from ConsultantPlus experts will help you correctly fill out waybills for cars and trucks. Use it for free by accessing the link below.

Do I need a waybill for an individual entrepreneur’s bus?

Registration of bus waybills in accordance with clause 8 of Order No. 368 of the Ministry of Transport is issued for each vehicle operated by a legal entity and (or) individual entrepreneur.

It is also necessary to issue waybills for the following main reasons:

• there is an intention to write off fuel and lubricants as expenses and thus reduce the profit base or simplified tax system;
• a company or individual entrepreneur has a staff of hired drivers and uses data from the waybill to calculate their salaries;
• The bus driver must have a bus waybill with him due to the requirements of the traffic rules (subclause 2.1.1, clause 2.1, article 2 of the traffic rules).

Read more about possible sanctions for the absence of travel documents when checking documents by the police in this material.

A fine is also provided for non-compliance with the work and rest regime for truck drivers. A tachograph and a waybill will display such a violation. If the tachograph does not work correctly, the inspectors will also issue a fine. And for both the employee and the employer. Find out more about sanctions in ConsultantPlus. If you don't already have access to the system, get a free trial online.

What form of waybills should individual entrepreneurs use? There are no clear regulations in this regard in the legislation of the Russian Federation. But since it must meet the requirements listed in Orders of the Ministry of Transport No. 368 and No. 9, the best option for 2021 will be the 6-special form. Using this form allows you to solve any of the problems listed above, which predetermine the need for an individual entrepreneur to prepare a document such as a bus waybill.

Read more about the features of using waybills for individual entrepreneurs in the article “What are the features of a waybill for individual entrepreneurs (form)?” .

Purpose of waybill

Business entities on the basis of waybills;

1. write off fuel and lubricants as expenses in order to reduce the profit base;
2. pay wages to drivers;
3. legitimize the work of drivers, since Art. 2 of the Traffic Rules stipulates the obligation of drivers working for hire to have waybills while working (driving).

Results

A waybill for a non-public bus can be issued on a unified form or on a form developed independently by the business owner. In the latter case, it is important to take into account the updated requirements of the Ministry of Transport for the details contained in the waybill.

Sources: Order of the Ministry of Transport 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.

Filling out the form

As part of this article, our users have the opportunity to form 6 bus waybill and get acquainted with a sample of how to fill it out. A form is a two-page document. The following information is indicated on the front side of the sheet:

1. series and number of waybill;
2. Date of preparation;
3. the name of the business entity producing the bus on the line and its basic details. Individual entrepreneurs indicate their full name and address;
4. information about the bus (make, year of manufacture);
5. bus registration number;
6. bus garage number;
7. a mark on the serviceability of the vehicle;
8. information on delivery and acceptance of the bus;
9. signatures of the driver and mechanic;
10. odometer data at the time of leaving the garage. Upon arrival of the bus, the mileage for the day is written down on the waybill;
11. information about the driver’s health at the time of leaving the garage and after his return;
12. information about the driver and conductor (if any). Full name and ID numbers must be indicated;
13. the route or direction the driver takes;
14. departure time and return time;
15. information about issued fuels and lubricants and fuel consumption;
16. duration of the driver's work shift.

The driver fills out the back side of the waybill independently.

Responsibility for absence or incorrect registration

The competent authorities have the right to punish for incorrect maintenance of waybills at the enterprise or for the driver’s lack of them. The sanction is a fine, but for the first or minor violation it is sometimes limited to a warning. The amounts that the organization will have to pay are shown in the table.

Filling Features

In addition to the details, the rules for filling out waybills in 2022 have also changed: now, when preparing, maintaining and recording them, it is important to take into account the following points:

• from January 1, a waybill became mandatory for individual entrepreneurs, regardless of whether he transports people (cargo) or not; Previously, permits were required only for commercial transportation;
• odometer readings will have to be recorded both when leaving and when entering the parking lot;
• It was allowed to keep a journal of travel vouchers both in paper and electronic form (if there is an electronic signature);
• if the machine is used by several employees, the document is issued for each;
• It is necessary to indicate when checking the technical condition of the vehicle, indicating the time of issue of the vehicle and its return.

Taking into account these nuances, the algorithm for how to correctly fill out a waybill is as follows.

Step 1. The dispatcher or other authorized employee enters primary information into the form (dates, information about the enterprise, vehicle, etc.) and gives it to the driver.

IMPORTANT!

Notes on the driver undergoing a medical examination and monitoring the technical condition of the car are made by responsible persons who have the necessary permits.

Step 2. While working, the driver enters information about the route, length of the trip, and fuel consumption.

Step 3. At the end of the shift or flight, the driver hands over the ticket to the accountant or other person responsible for accounting and writing off fuel and storing documents, which is noted both in the document itself (signature) and in the accounting journal.

For clarity, a completed waybill for a passenger car driver:

The registration procedure differs little for different types of vehicles. For cars, trucks, and buses, the above algorithm is used, but sometimes additional information is added:

• for taxis - taximeter readings;
• for a truck - marks of representatives of the customer of the cargo and the TTN number;
• for buses - mileage with and without passengers, information about the conductor, etc.

ConsultantPlus experts figured out how to write off fuel and lubricant costs. Use these instructions for free.