Vehicle waybill. Form and sample 2021-2022

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.

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”” .

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).

Rules for issuing waybills for accounting in 2021

In practice, a fairly wide range of waybills can be used - it all depends on the type of vehicle, the method of its use, as well as the specifics of the organization’s activities. The main source of law that approves waybill forms for various types of automotive equipment, as well as types of enterprises, is State Statistics Committee Resolution No. 78 dated November 28, 1997. However, the use of this document is not mandatory, and the owner of the transport has the right to develop his own waybill form or, Taking a suitable unified form as a basis, supplement it with the necessary details.

But whatever the form used by the owner of the transport, it must contain the required details for him, it must be approved as used and filled out, following the recommendations of Order No. 368 of the Ministry of Transport.

ConsultantPlus experts have prepared a sample of filling out a waybill according to Form No. 3 for a passenger car. Get trial demo access to the K+ system and download the document for free with comments on its design:

Our specialists, based on standardized forms, have also prepared for you samples of filling out travel forms in Word and Excel format. the most commonly used travel forms and samples of how to fill them out in articles such as:

“Waybill for a truck of an individual entrepreneur”;
“Truck waybill in accounting (form).”

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.

Waybills for enterprises and organizations

Organizations that provide drivers with work cars are required to fill out waybills. They are necessary to correctly calculate the driver’s salary, monitor the use of transport, and keep track of spent budget funds.

Also, the waybill is one of the main documents confirming the organization’s fuel costs. If the waybill does not contain information about the route, then the tax office may have a question about the justification of the costs of fuel and lubricants.

Who deals with waybills at the enterprise

Since waybills are an important document for accounting for funds in the transport department, the personnel officer, accountant, head of the transport department, taxi operator and other responsible persons who in one way or another interact with the transport department have access to waybills.

Who fills out the waybill in the organization

Different people can fill out waybills at an enterprise. In transport organizations this is done by dispatchers. In other companies, this responsibility is assigned to an accountant or manager, or taxi operator. In general, any employee in the company can fill out waybills if it is specified in the work instructions.

In order to appoint an employee responsible for waybills, it is necessary to issue an order. The document must contain the following information:

Name of the organization;
Information about the employee and basic information about his position;
Date of return to work;
A reference to the regulations that guide the specialist - schedule, job description, regulations on the work of the department.

An example of an order appointing someone responsible for waybills

Who issues waybills to drivers in organizations

After the dispatcher or other responsible person enters information about the driver, vehicle, organization, etc., the waybill is printed and given to the driver. In some organizations, the waybill is filled out by a special terminal. The driver’s task is to go to the terminal and enter his identification number.

Such terminals are usually located at the entrance to work.

Who can sign waybills in the organization

There must be a total of three signatures on the waybill. First of all, the employee who fills it out signs. As mentioned above, this can be any employee whose job description includes such a responsibility.

The second required signature on the sheet is the mechanic’s signature. Before the driver goes on the line, he must undergo a technical check of the car. If the vehicle is in good working order, the mechanic confirms its readiness for operation with his signature on the waybill.

The third signature is the physician’s signature. The company may hire a full-time doctor or enter into an agreement with a medical institution with a license to conduct medical examinations.

The signature of the driver who used the car is not required

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.

Electronic accounting of waybills at the enterprise

Organizations are required not only to create waybills for each employee’s trip, but also to store them for several years. It is also necessary to keep records of all forms issued. To do this, use a special journal of form No. 8.

Let's see how organizations without special programs work with waybills. The driver comes to work and goes to the dispatcher, who manually enters data into the waybill, simultaneously filling out the log book. Then the driver goes to the mechanic and the doctor, both sign their names. Only after this can the shift begin. During the day, the driver enters trip data into the waybill, and at the end of the shift records the odometer readings. Then the waybill again goes to the dispatcher. He checks the indicators, enters travel data and passes the travel sheet to the accountant, who transfers the information into the accounting program.

The chain is quite long and inconvenient. As a result, dispatchers have to work with several programs at once, drivers are unable to get to work for a long time, and organizations suffer from low efficiency of work processes.

Program for waybills: what it can do and how it works

To simplify the process of working with waybills, organizations purchase special programs. And although this saves time, many processes remain unautomated. For example, the dispatcher processes information on the route, and the mechanic draws up a driver schedule. If the driver changes, the mechanic redoes the schedule in the program and resends it to the dispatcher. Meanwhile, the waybill is filled out in another program. In a hurry, the data of the other driver and the car is entered, a new waybill is updated and printed. The dispatcher checks the information, and if he finds an error, the mechanic repeats everything again.

How “TM: Corporate Travel” works with waybills

All processes are synchronized.

The “TM: Corporate Travel” program allows you to plan a driver’s work schedule, fill out a waybill, collect data on applications and trips in one place, and then transfer the pool of necessary information to accounting systems.

The system contains approved forms of waybills for all types of transport: trucks and cars, buses and special equipment. “TM: Corporate Travel” generates a waybill at the touch of a button as soon as the driver appears in the system, that is, starts a shift in the driver’s application. Thus, there is no need to enter data manually or transfer it between departments. There will be no more errors when filling out.

Ready printed form
To receive a ready-made sheet, the driver:

Passes a medical examination with a mark: a seal or an electronic digital signature.
Gives the mechanic's full name or presents a permit with a medical examination stamp in paper form.
He waits a few seconds until the mechanic sends the waybill to print with the press of one key. The document is automatically generated by the program.
Receives a waybill and begins to fulfill the application.
The system is the same for all employees. Therefore, the dispatcher immediately sees the work schedule created by the mechanic.

Indefinite data storage.

Another advantage of the “TM: Corporate Travel” software package is that it indefinitely stores the data necessary for travel sheets. Even if the accounting system fails, the data can be restored.

For example, the data of the car in which the driver went on a trip was required. To do this, you need to detail the driver’s trips for the required period and get information from the saved sheet. For example, Pilot LLC allows Ivan Ivanov to drive an Opel car with state license plate H111ET on January 1, 2022 and work from 9 a.m. to 5 p.m. on all requests within the city of Moscow.

All information that arises during the operation of the fleet is recorded in the database. You can also restore:

route on the map: planned and actual;
the beginning and end of the route;
the number of orders;
planned and actual work time;
correspondence with the dispatcher;
which buttons were pressed by the driver and which by the dispatcher;
telephone conversations;
car mileage.

Integrates with other programs.

TM: Corporate Travel has an open API that allows you to configure data exchange between two different software systems. We integrate the software package so that all information on the vehicle fleet is collected in one place. The user does not have to work in different programs and manually transfer data between them.

You can configure integration with programs:

“1C:Enterprise” - thanks to integration, this program will receive data on applications, the actual work schedule of drivers, mileage, etc.;
AutoGRAPH or Wialon - integration will allow you to control the movement of drivers, calculate optimal travel routes, and make more informed transport and logistics decisions.
GLONASS or GPS - interaction with satellite systems makes it possible to see deviations from the route and quickly respond to them.

Electronic waybill logbook

To track the movement of waybills, there is a log book. Previously, it could only be filled out using Form No. 8, but since January 2013 the rules have become softer. Now companies have the right to develop their own form of accounting log, provided that it reflects the following data: waybill number, date of issue, driver’s full name, personnel number, garage number of the car, signature of the dispatcher, accountant. It is also not prohibited to keep a journal in electronic form, but only if it can be printed at any time.

An example of how data from “TM: Corporate Travel” ends up in the 1C system accounting log

Storage period for waybills in the organization

The minimum storage period for waybills is established by order of the Federal Archive of December 20, 2019 No. 236 and is 5 years. The period may be extended if the State Tax Inspectorate has not been checked during this time. Please note that documents can only be stored in the archive starting from the next calendar year. Imagine that you have created two waybills: one on January 1, 2022, the second on December 31, 2020, both documents will be deposited on January 1, 2022.

If in an organization the waybill is the only document that confirms dangerous working conditions, then the shelf life increases from 50 to 75 years.

How long are waybills stored in an organization and what is the procedure for their destruction?

As already mentioned, waybills must be stored for at least five years, but only if a GIT check or audit has taken place. Since the laws are quite ambiguous, we advise storing documents for at least 7 years, and only after that setting up a procedure for destroying documents. To destroy old waybills, it is necessary to assemble a commission and draw up an act. There are two ways to destroy waybills: burn them or cut them into small pieces with a shredder.

Systematization of accounting

The specified dates, times and odometer readings are entered by authorized persons of the enterprise and the entrepreneur (or the entrepreneur himself, if he performs the duties of a driver) and certified with stamps or signatures indicating initials and surnames (clauses 13, 14 of the Procedure). If several waybills have been issued for one vehicle (for different drivers), they are filled out in a special way (clause 15 of the Procedure). The date, time and odometer readings when the vehicle leaves are entered on the waybill of the driver who is the first to leave the permanent parking place. Accordingly, the date, time and odometer readings when the vehicle arrives should be recorded in the waybill of the driver who is the last to enter the permanent parking lot.

driver's license number;
information about accompanying persons;
task for the driver (name and address of the customer, time of arrival and departure);
information about the actual completion of the task, the route, time of arrival and departure from the customer, certified by his stamp;
movement of fuel (brand, issued, handed over, operating time of special equipment and engine);
fuel consumption (brand, standard and actual);
marks on the technical condition of the vehicle, affixed by the mechanic when leaving and returning the vehicle to the park.

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Required details on the voucher

A waybill is a document of strict accountability. Therefore, it must contain mandatory details, including those provided for in Article 9 of Federal Law No. 402-FZ dated December 6, 2011. Since 2022, there have been more such mandatory details - now motor transport and other companies must write down information on the form that the vehicle has passed pre-trip inspection of its technical condition. Therefore, if an organization wants to develop a form on its own, it must take into account all the mandatory requirements for its design. The form must appear in the accounting policies of the organization, as provided for in paragraph 4 of PBU 1/2008.

Any travel voucher, whether unified or independently developed, must indicate:

Date of document creation. If the waybill is issued not for a day, but for a certain period, the period should be indicated (for example, 06/01/2017 - 06/07/2017).
Number and series of the voucher. The numbers should not be repeated and are assigned by the organization itself. Series are filled out if they are assigned to the travel forms in a typographical manner.
Information about the organization and its stamp (name, address, contacts, OKUD and OKPO codes).
Information about the vehicle (make, model, vehicle registration number, garage number). If the car is leased, it is advisable to also indicate the contract number.
Driver details (full name, personnel number, driver's license number, category, type of license card (if available)).
An individual assignment indicating the places and times of departure and arrival of the driver.
Signatures of the dispatcher-contractor or an authorized person issuing the task to the driver.
Signatures of the mechanic releasing the car onto the line, with the information:
about the speedometer readings;
about the issue and remaining fuel;
about the brand of fuel;
about the amount of fuel consumption (standard consumption, actual consumption, savings or overconsumption).
Information about the driver undergoing a medical examination and vehicle inspection.

Mandatory details on the reverse side of the standard form:

Number in order. Each trip must be recorded under a separate number.
Customer code.
Place of departure and destination.
Departure and return times
Data on the distance traveled is entered in the “Transferred” column.
Driver's signature.

Let's take a closer look at the pre-trip medical examination of drivers. Major changes to the rules governing the activities of private entrepreneurs and motor transport organizations occurred in May 2015 and continue to have legislative force. All pre-trip (post-trip) medical examinations of drivers are recorded in a special journal. The order requires pre-trip medical examinations for all drivers, in addition to drivers of emergency vehicles (they only need to undergo pre-shift medical examinations). In addition, a post-trip medical examination is mandatory for drivers transporting passengers or dangerous goods. The pre-trip inspection includes:

consideration of driver complaints;
visual inspection;
measuring blood pressure, pulse, body temperature;
identifying signs of intoxication;
determination of the presence of psychoactive substances;
A breathalyzer is used to determine the percentage of alcohol in the blood.

Based on the results of the pre-trip examination, the doctor makes a conclusion that no dangerous and harmful factors or health conditions that would interfere with the performance of work duties have been identified. Otherwise, the driver is not allowed to work. A note indicating the completion of the medical examination indicating the date, time and signature of the medical worker must appear on the waybill. The document must be signed by the person who filled it out and the head of the organization. You can do without a round seal: it should only be placed on those companies whose use is prescribed in the Charter.

The document is always prepared in one copy.

What are the features of a waybill for individual entrepreneurs (form)?