Filling out travel forms in 2021: instructions and samples for an accountant

Who should prepare the waybill

A waybill is a document for recording and monitoring the work of the driver and vehicle (clause 14, article 2 of the Federal Law of November 8, 2007 No. 259-FZ). It specifies the route and technical condition of the car, information about the driver’s medical examination, etc. Waybills are needed to justify the need for rent or leasing, as well as to confirm the costs associated with the use of vehicles:

• driver's salary;
• allowances for drivers for the traveling nature of their work;
• fuel and lubricant costs;
• spare parts costs;
• parking costs;
• compensation for the use of personal cars of employees.

Waybills are compiled by individual entrepreneurs and organizations of all forms of ownership that use transport in their activities or for their own needs.

The new rules for filling out waybills removed the clause that the waybill is issued only for the transportation of passengers, baggage and cargo (Order of the Ministry of Transport dated September 11, 2020 No. 368). Therefore, it may seem that now even empty vehicles will need to be issued a document. But the clause remained in Art. 6 of the Federal Law of November 8, 2007 No. 259-FZ. Since the legal force of Federal Law No. 259-FZ is higher than that of the Order of the Ministry of Transport, we believe that it is still necessary to issue waybills only for the transportation of goods, luggage and passengers.

Legislative regulation of the issue

Legislative regulation of the issue is carried out by the following regulatory documents:

1. Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 with number 152, which approves all the mandatory details of the waybill (hereinafter referred to as PL);
2. Letter of the Ministry of Finance of the Russian Federation, Department of Tax Policy dated April 7, 2006 with number 03-0-04-1-327, which confirms the right to use the self-developed PL form;
3. Letter of the Ministry of Finance of the Russian Federation, Department of Tax Policy dated March 16, 2006 with number 03-03-04-2-77, which confirms the right to issue PL with a frequency of less than once a day;
4. Federal Law of November 8, 2007 number 259, which introduces the obligation to maintain waybills.

When to draw up a waybill and how long it is valid

The validity period and time for issuing a waybill depends on the duration and number of flights. We have collected the information in a table.

If during the validity period of the waybill a vehicle is used by several drivers in shifts, then several waybills can be issued for each driver for one car.

Keeping records of waybills and fuels and lubricants according to the rules is easy.

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Where can I get a travel document for a month?

A sample of a completed monthly waybill form, based on the example of a non-public bus waybill, was prepared for you by the specialists of our portal. You can download it in convenient Excel format:

You can get acquainted with some of the nuances of working with waybills in the articles:

• “What is the shelf life of waybills (nuances)?”;
• “What is the procedure for filling out the travel log book?”.

New rules for issuing travel documents from January 1, 2022

The new rules were approved by 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,” which is valid from January 1, 2022 to January 1, 2027.

The new procedure for drawing up waybills must be applied by legal entities and individual entrepreneurs operating cars and trucks, buses, trolleybuses and trams.

Let's take a closer look at the important changes.

Change 1 - new mandatory detail “Transportation information”

The mandatory detail “Information about transportation” has been added to the waybill. It must indicate the type of message and type of transportation from Art. 4 and 5 of the Federal Law of November 8, 2007 No. 259-FZ.

The Federal Law provides for only three types of transportation of passengers and luggage: regular, by order and by passenger taxi. This is definitely not enough, therefore, in letter dated 03/03/2021 No. D3-468-PG, the Ministry of Transport clarified the procedure for filling out this detail. In the “Type of transportation” column, you must indicate one of the following types:

• 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 of goods;
• transportation for own needs.

Change 2 - “Information about the vehicle”

Now in the information about the vehicle you must indicate the make of the vehicle and trailer (if any). Previously, only the type and model were indicated.

We will immediately indicate the odometer readings when leaving the parking lot and entering it after the end of the shift. The readings, as before, include full kilometers driven. But in the old version, it was not necessary to enter odometer data when entering the parking lot.

Change 3 - procedure for marking medical examination and technical control

The new rules indicate that the official responsible for the technical condition and operation of transport is responsible for monitoring the technical condition. Now it is indicated that this is done by the technical condition controller. If everything is in order, you need to put o.

The rules also stipulate what mark to put on the waybill after the driver’s medical examination:

• based on the results of the pre-trip examination - “passed the pre-trip medical examination and was allowed to perform labor duties”;
• according to the results of the post-trip examination - “passed the post-trip medical examination.”

Change 4 - electronic form of the travel log

Now the journal can be kept on paper or in electronic form, to choose from. If you conduct electronically, certify the information entered into it with an enhanced qualified electronic signature (ECES). And also be sure to provide for the possibility of printing the magazine on paper.

If you keep a paper journal, keep in mind that all its pages must be numbered and laced.

Mandatory details of the travel document in 2021

The mandatory details of the waybill are listed in the Order of the Ministry of Transport dated September 11, 2020 No. 368 and part 2 of Art. 9 of Law No. 402-FZ. The first group gives the right to admit the vehicle to operation, and the second group gives the right to accept the waybill for registration.

For permission to operate

In order to write off fuel and lubricants based on a waybill, it is necessary to indicate the following details (Section I of Order No. 368):

Name and number . Indicate in the form the name of the document and the type of transport for which it was drawn up. For example, “A waybill for a passenger car.” Number your waybills in chronological order.

Expiration date information . Here include the period (day, month, year) during which you can travel on the issued waybill. The document can be issued for several days - in this case, you need to indicate the start and end dates of the period when the waybill can be used.

Transportation information . This is a new mandatory requirement from 2022. It must contain information about the type of transportation and message. These data are given in Art. and Federal Law of November 8, 2007 No. 259-FZ. We talked about them in more detail in the section with changes for 2022.

Information about the owner (owner) of the vehicle . Here you need to indicate:

• for a legal entity - name, legal form, location, telephone number, OGRN;
• for individual entrepreneurs - last name, first name, patronymic, postal address, telephone number, OGRNIP.

Vehicle information . The waybill must include information about the vehicle:

• type of vehicle (car or truck, bus or trolleybus, etc.);
• make and model of the vehicle and its trailer (if used) (VAZ-2101, Audi A3, etc.);
• state registration number of the vehicle and trailer (if used);
• odometer readings (full kilometers driven) when the vehicle leaves the parking lot and enters it after the end of the shift;
• day and time of the last pre-trip inspection of the technical condition of the vehicle, if mandatory inspection is established by law);
• date (day, month, year) and time (hours, minutes) of the vehicle leaving the parking lot and its arrival back.

Driver information . This part should contain:

• last name, first name, patronymic of the driver;
• date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver, if the post-trip examination is provided for by law.

If several drivers use one vehicle in shifts, each driver can issue their own waybill for one car. It must indicate the details of the drivers who are the first to leave the parking lot and the last to enter. If the waybill is issued for several drivers, notes on the pre-trip medical examination must be in relation to each of them.

To be accepted for registration

In addition to the specified details, the waybill, as a primary document, must contain the mandatory details established for all primary documents in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Mandatory details, according to Law No. 402-FZ:

• Title of the document;
• date of document preparation;
• name of the economic entity that compiled the document;
• content of the fact of economic life;
• the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
• the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;
• signatures of responsible persons indicating their last names and initials or other details necessary to identify these persons.

Company employees often use personal cars for business trips. For example, a director uses a car for business trips, and a manager can drive a personal car to meetings with partners.

To confirm the cost of fuel and lubricants, each trip must be reflected in the trip ticket.

Waybill for a passenger car according to Form 3 in accounting

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.

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:

1. Series and sheet number.
2. Date of document creation.
3. 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.
4. The name of the organization that compiled the document and its address.
5. OKPO code.
6. 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.
7. Transportation information. This requirement has been introduced since 2022. We describe the features of filling it out below.
8. 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.).
9. Mark on pre-trip control of the vehicle's technical condition. The props have also been introduced since 2022.
10. 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.

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.

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.

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.

Until 03/01/2019, it was possible to issue a voucher either for one day or for the entire month, if the car does not travel very often. From the specified date, the voucher is issued before each shift or flight. The driver receives the document before leaving. The unified form provides for the possibility of extending the validity period, since there may be a delay in the flight, and movement without a waybill is a violation.

After the expiration date of the voucher, it must be returned to the authorized person for signature. Such a document is considered closed and must be transferred to the accounting department for processing.

Waybills are needed primarily by the organization itself. With their help, the accounting department calculates drivers' wages, records fuel consumption, calculates depreciation and takes into account total transport costs. Other departments of the company need a permit to control the use of vehicles and plan their work. In addition, if a driver in such a company car is stopped by a traffic police inspector, it is on the basis of the voucher that it will be possible to confirm the legality and validity of the trip, as well as the right to drive the car. The absence of a voucher is a violation for which, according to Article 12.13 of the Code of Administrative Offenses of the Russian Federation, an administrative fine is imposed.

For many organizations, fuel and lubricants are a significant expense item. And the use of waybills is one of the ways to determine how much fuel and lubricants have been used. The waybill allows you to confirm the need for expenses, record the distance traveled by vehicles, and determine indicators for calculating the volume of fuel use. Once the actual or standard volume of use has been determined, the write-off amount can be calculated. To do this, multiply the unit cost by the volume. However, in order to write off fuel and lubricants, a waybill is not enough; an order from the head of the enterprise is required, which approves such a write-off. Waybills are used to write off fuel and lubricants if there is no electronic control system. Or it's not enough. For example, fuel consumption can be monitored, but the vehicle route is not tracked.

To record expenses for fuel and lubricants, documents confirming the purchase, consumption and nature of the trips are required. If fuel and lubricants are purchased using fuel cards, this is reflected in the supplier’s invoice; the cards are accounted for in an off-balance sheet account. If fuel and lubricants are paid for in cash, then capitalization occurs according to checks issued by the gas station and advance reports from drivers. If the car is connected to an electronic system that controls the route and fuel consumption, then, according to Letter of the Ministry of Finance dated June 16, 2011 No. 03-30-06/1/354, reports from this system are sufficient to write off fuel and lubricants.

The rules for filling out a waybill for a passenger car are approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. Dispatchers are usually responsible for completing Form 3 in specialized motor transport companies. In organizations where such a service is not provided, and all passenger transport is represented by the manager’s personal car, Form 3 can be filled out directly by the director or any authorized employee. It is necessary to delegate responsibilities by order of the organization, because the authorized person is responsible for the availability of the waybill, as well as for all inaccuracies and errors made when filling it out. If the driver himself is responsible for issuing waybills (this is not prohibited), he must also fill out his part of the document: enter information about the car’s mileage in accordance with the instrument readings.

Unified Form No. 3 can be used to register passenger vehicle flights both in specialized organizations and ordinary companies. Features of filling out this form are given in the Letter of Rosstat dated 02/03/2005 No. ИУ-09-22/257. In particular, it says that each accounting document must bear the stamp of the organization that owns or rents the vehicle (not to be confused with a round seal). In addition, you need to take into account other requirements for the design of the form.

It is necessary to indicate instrument readings both before leaving a parking space and when returning to it. Instruments such as fuel gauge, odometer and others are taken into account.

Requirements for filling out a voucher:

• The technical condition of the vehicle must be inspected by an authorized specialist, for example a mechanic. He must put his signature on the document before leaving for the vehicle flight;
• A medical professional must examine the driver's health. When filling out, the date and time must be indicated and a personal signature must be affixed. There must also be a record that the driver “passed a pre-trip medical examination and was allowed to perform work duties”;
• It is necessary to store closed vouchers, as required by Order of the Ministry of Transport of Russia No. 152, for five years.

Let's take a closer look at filling out the waybill.

Upper left part of the sheet:

• departure date;
• name of company;
• driver data;
• vehicle data;
• time of departure from the parking lot;
• return time;
• medical examination information;
• data of the medical worker responsible for the procedures performed.

Right side of the form:

• codes from the organization’s constituent documents;
• form number;
• mileage;
• data of employees conducting technical inspection of the vehicle;
• fuel grade;
• issued amount of fuel and lubricants.

Bottom of the form:

• signature of the person issuing a serviceable vehicle;
• driver's signature.

Fines for the absence of a waybill are prescribed in the Code of Administrative Offenses of the Russian Federation:

• The driver is responsible for the car - a fine of 500 rubles or a warning;
• an official of the organization is responsible for the car - a fine of 20,000 rubles;
• legal entity - a fine of up to 100,000 rubles;
• The fine for an incorrectly issued waybill is 3,000–30,000 rubles.

For a truck, it is mandatory to have a waybill when traveling.

Additional details of the waybill

Organizations and individual entrepreneurs can indicate in the waybill additional details that take into account the specifics of their activities related to the transportation of goods, passengers and luggage by various modes of transport (clause 7 of section I of Order No. 368).

Such additional details, according to the author, may be:

• standard fuel consumption;
• route;
• fuel economy compared to standard consumption;
• excess fuel consumption compared to standard consumption.

The listed details are contained in the unified form of the waybill.

These details allow the organization to exercise internal control over the validity of fuel write-off.

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What does the unified form include?

For a monthly waybill for a passenger car, unified form No. 3 can be used. It contains all the necessary details.

First, the title of the document is indicated and space is left for the organization’s stamp. The number and series of the form are indicated, codes for OKUD and OKPO are entered on the right. The following sample filling includes the following points:

1. Name of company.
2. Information about the car: make, license plate, garage sign.
3. Driver details: full name, license number, license card marks, personnel number.
4. Driver's task. The name of the organization at whose disposal the car is located, the delivery address, the time of leaving the garage and the time of return are indicated. The fields for the signature of the dispatcher (or other authorized person) are also left here.
5. Mark on the technical serviceability of the machine. Located on the right side of the sheet.
6. Fuel movement.
7. Mark on delivery of the car upon return.

On the back, the example contains a table where customer codes, places where the driver stopped, arrival and departure times for each point, and mileage are indicated in turn. At the end, the results of the machine’s operation are given - time in service and mileage. Based on these data, wages are calculated.

Form and procedure for filling out the waybill

There is still no mandatory waybill form for everyone. You can develop it yourself or modify it and use unified forms that are approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. Revision includes adding all the required details and excluding unnecessary columns.

Get demo access to the “Waybills and fuels and lubricants” module and receive all current forms for free

Fix the form you will use in your accounting policy. Before doing this, check that the waybill meets all the requirements for primary documents (Part 2, Article 9 of Federal Law No. 402-FZ dated December 6, 2011), and not just the mandatory details of the sheet. If you already have an approved waybill form, do not forget to modify it to meet the new requirements of 2022.

We have prepared several samples of waybills issued according to the new rules.

Sample waybill for a passenger car based on standard form No. 3

Sample waybill for a truck based on standard form No. 4-P

How to make a travel sheet for a month

In accordance with clause 10 of Order No. 152 of the Ministry of Transport, Russian companies can draw up waybills for a period from 1 day to 1 month.

However, the forms approved by Resolution No. 78 are initially designed for one-time use during 1 work shift. An exception is forms No. 3 and No. 6 - Goskomstat allows them to be issued for a longer period. But their structure is also not optimal for indicating the monthly validity period of the corresponding sheet.

The State Statistics Committee of Russia has approved a list of 7 forms of waybills, adapted for cars, trucks, buses, etc. These documents differ significantly in the way they organize data, but they all have one thing in common:

• mandatory indication of the date of the driver’s work shift - at the top of the form;
• mandatory indication of the time the driver leaves for the task and returns to the garage - in hours and minutes.

To fill out a monthly sheet, you can:

• indicate on the form only the month and year, without recording the date;
• edit the Goskomstat form by making new cells - they will indicate the specific days on which the driver goes to work.

Once again, we draw your attention: it is very important that the form must record the minutes of the driver leaving the garage and returning to it: this requirement is contained in subsection. 4 clause 5 of the order of the Ministry of Transport of the Russian Federation No. 152.

Fuel consumption rates

The standards for fuel and lubricant consumption in road transport were introduced by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Standards for the consumption of fuels and lubricants in road transport”.

In accordance with paragraph 1 of these Methodological Recommendations, they are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis on the territory of the Russian Federation.

Based on the Methodological Recommendations, organizations approve fuel and lubricant consumption standards for each model (make, modification) of vehicles in use.

The Tax Code of the Russian Federation does not contain provisions on rationing costs for fuels and lubricants. But if a company applies these standards, it can confirm the economic justification of expenses in case of disagreements with the tax authorities (Article 252 of the Tax Code of the Russian Federation).