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:
- A waybill is required for any vehicle operation, regardless of the type and nuances of transportation.
- A new detail “Transportation information” has been introduced.
- It is necessary to indicate the brand of the trailer.
- 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)?”
Who needs waybills and why?
Waybills are necessary for organizations to control the movement of vehicles, calculate wages for drivers, record fuel consumption, calculate depreciation on a vehicle, and account for total transport costs. In addition, if a driver in a company vehicle is stopped by a traffic police inspector to check his documents, this document confirms:
- validity of the flight;
- legality of transportation of cargo and passengers;
- good condition of the vehicle;
- the driver's right to drive the vehicle.
Article 12.3 of the Code of Administrative Offenses of the Russian Federation (Part 2) provides for a fine of 500 rubles for the absence of a waybill in the hands of the driver, when it is obligatory.
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.
Registration of vouchers for trucks
Mandatory details are established in Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368. In addition, it is necessary to take into account the law on accounting (Article 9 of Law No. 402-FZ), and for budgetary institutions - the requirements of clause 25 of Order of the Ministry of Finance of Russia dated December 31, 2016 No. 256n .
Taking into account the norms mandatory for all standards, the waybill for a truck of an individual entrepreneur or legal entity contains the following information:
- name - waybill;
- voucher number, date of document preparation;
- validity. A ticket is issued for one day if the driver makes one or more trips during a shift (working day). Another option is to issue a ticket for the entire duration of the flight (be sure to indicate the start and end dates of the flight);
- information about the owner. For organizations: name, legal form, location, telephone number, OGRN. For individual entrepreneurs: full name, postal address, telephone number, OGRNIP;
- FULL NAME. driver, his license number, category;
- car type and model;
- state registration plate of the car;
- odometer readings when leaving the parking lot (parking space) intended for parking the vehicle upon returning from a trip and the end of the vehicle driver’s shift (working day);
- date and time of departure from the parking lot and arrival at the parking lot;
- signature and full name an employee who records the odometer reading, date and time;
- information about fuel use;
- date of the pre-trip or pre-shift technical inspection of the truck (day, month, year) and time (hours, minutes). The data is entered by the inspector of the technical condition of vehicles. He certifies the entered information with his signature indicating his full name;
- information about transportation (assignment to the driver).
IMPORTANT!
Companies and individual entrepreneurs are allowed to supplement the forms with the information they need to record the fact of business activities and expenses incurred. But if you do not provide the required details, you face a fine under Article 12.31.1 of the Code of Administrative Offenses of the Russian Federation - up to 30,000 rubles. In addition, correctly filling out the truck waybill is a guarantee that the tax office will approve the write-off of expenses incurred.
Let's show an example of filling out a permit for a truck using Form 4-C.
ConsultantPlus experts figured out how to write off fuel and lubricant costs. Use these instructions for free.
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”” .
Purpose of waybill form 4-M
The voucher is intended mainly for recording fuel consumption and subsequent calculation of the driver’s salary. There is no special state-issued form for the document; each organization can develop its own and use it by approving the appropriate order to this effect. However, the list of information that should be there is strictly regulated by law and includes:
- fuel consumption;
- mileage traveled;
- payment by the customer for transportation services;
- payroll.
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:
Procedure for filling out the front side
The volume, type and code of fuel at the beginning and end of the shift are indicated here. Here you should also write information about the special equipment used and coefficients that reflect the operating conditions of the truck. The data is signed by the responsible persons.
The procedure for entering a task into the 4-C waybill
In the next column, the dispatcher describes in detail the task for the driver, including the time and address of delivery, as well as the type of cargo being delivered, the name of the company that owns the truck, tonnage, mileage and the total number of trips. Based on this information, the required amount of fuel is calculated. The results are recorded in the appropriate column. The responsible person endorses this with his signature.
Similar information is indicated for the trailer of a truck. On the front side of the document you should write the state number of the truck, its type and brand, code with the operating mode of the brigade and column, and garage identifier. On the eve of the trip, the driver is examined by a doctor who decides to allow him on the route by placing a stamp on the waybill (the stamp has been canceled since 2022). The mechanic inspects the car upon departure and return to determine its technical condition. He hands over the truck to the driver (upon arrival in the reverse order, the driver hands over the car to the mechanic), validating his actions with endorsement signatures. Information about the training of the traffic police inspector, the traffic accident or repair is indicated in the “Special notes” column.
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.
