Has anything changed in the rules for filling out travel forms compared to last year?
In March, is there really such a possibility that it is necessary to fill out travel forms according to the new rules? Is it now necessary to put a mechanic’s signature on every waybill stating that he actually inspected the truck or passenger car before the trip?
These and many other questions are of interest to many drivers and truckers who often go on business trips. About what is correct and accurate filling out a waybill according to the new rules in 2017, sample and form You will review the information in detail in this information article.
New rules for filling out travel forms in 2017
Travel forms
An individual entrepreneur or organization in 2017 can use and form:- Self-developed forms of travel forms;
- Unified forms of waybills, which were decided and approved by the State Statistics Committee on November 28, 1997 No. 78.
Why are waybills needed? In order for the production nature of the trips to be confirmed, for the write-off of fuel, compensation for the use of one’s own transport, spare parts. Accounting is maintained in a ledger.
Rules for filling out waybills in 2017
Correct filling of waybills in 2017
Since February 26, the Ministry of Transport has added several additional items to the mandatory details (Order of the Minister of the Russian Federation No. 17 of January 18, 2017). Starting from this date, the vehicle travel document must include a note indicating that the vehicle has undergone a technical inspection before the trip. The mechanic must indicate the time and date of the vehicle inspection, put his initials, surname and sign. Until this day, such details had to be indicated, but it was not at all necessary. So, from 26.02. procedure for filling out waybills in 2017 looks like this:- name of the travel document;
- his number;
- from whom to what date is it valid;
- information about the owner of the car;
- model and type of machine;
- vehicle registration number;
- odometer readings when sending the car and when entering the garage;
- time and date of departure and arrival of vehicles to the garage;
- last name, first name and patronymic, signature of the employee who puts the time and date on the sheet, as well as odometer readings;
- driver's full initials;
- time and date of the driver’s medical examination before and after the trip;
- Full name, signature and stamp of the medical worker who made the conclusion about the driver’s condition;
- a pre-trip inspection note of the technical condition of the vehicle with time and date;
- Full name and signature of the inspector of the technical condition of vehicles.
Seal and stamp on waybills in 2017
In 2017, from February 26, it is not necessary to put a stamp or stamp on travel documents. Information about the owner of the car will be enough. This is the landlord or company name, telephone number and address. This is also indicated in the order of the Ministry of Transport of Russia dated January 18, 2017 No. 17. However, there will be no error if the stamp is affixed after the specified date.
Waybills can be issued for one day or several, but not more than one month. If several drivers use one vehicle, but in shifts, you can immediately issue as many waybills as there are drivers working on this vehicle.
New travel form for 2017
Some individual entrepreneurs and organizations, due to the fact that the list of mandatory details has increased, are adjusting their travel documents. If inspectors do not find the required details on the sheet after February 29, 2017, then such a document will be regarded as “incomplete.” As a result, difficulties may arise with the recognition of costs for fuels and lubricants.Example of filling out a waybill. Below is a sample of filling out a waybill, which contains all the details required from February 26, 2017. This is what it looks like:
You can also download in Word format the new waybill form for passenger cars for 2017. In a similar way, you can amend the waybills for trucks in order to make notes on the technical pre-trip inspection.
In many companies, the mechanic, driver and organizer are one person. In this case, after reading rules for filling out a waybill in 2017. he himself personally puts the time, date and signature that the pre-trip inspection was carried out.
What has changed in filling out travel forms since February 26, 2017? Is it necessary to issue travel documents using the new form in March? Is it true that every waybill now requires a mechanic's signature indicating that a pre-trip inspection of a car or truck has been performed? In this article you will find answers to these and other questions, and you will also be able to download new forms of travel forms.
Waybill forms
In 2017, an organization or individual entrepreneur can form and use:
- or unified forms of waybills (approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
- independently developed forms of waybills.
If unified sample waybills suddenly do not suit a company or individual entrepreneur (for example, if they contain “extra” details or if there are no necessary ones), then you can independently develop forms of waybills. But in this case, you need to keep in mind that the independently developed form must contain all the mandatory details provided for in Section II of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.
Waybills are needed to confirm the production nature of trips and write off fuel, spare parts and compensation for the use of personal transport in tax accounting.
New mandatory details from February 26
From February 26, the Ministry of Transport expanded the list of mandatory details of the waybill (Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). From this date, it is necessary to put a mark on the waybill to check the technical condition of the car before the trip. The mechanic must indicate the date and time of the vehicle inspection, signature, last name and initials. Previously, such marks could also be placed, but it was not at all necessary. Thus, from February 26, 2017, the mandatory details of travel sheets that are developed independently include:
- Title - waybill;
- Number;
- Validity period;
- Information about the owner of the car;
- Machine type and model;
- State registration plate of the car;
- Odometer readings when leaving the garage and when entering the garage;
- Date and time of leaving the garage and entering the garage;
- Signature and full name an employee who enters the odometer readings, date and time on the sheet;
- Full name driver;
- Date and time of pre-trip and post-trip medical examination of the driver;
- Stamp, signature and full name. a medical professional who conducts a medical examination;
- A note on the pre-trip inspection of the technical condition of the vehicle with date and time;
- Signature and full name controller of the technical condition of the machine.
Cancel printing
From February 26, 2017, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). However, the stamp can be affixed after the specified date - there will be no error.
Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.
New form for 2017
Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2017, the sheet does not contain all the required details, then inspectors may regard such a primary document as “incomplete.” And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared a new travel form for you, which contains all the details required from February 26th. It looks like this:
You can also find a new waybill form for 2017 in Word format for passenger cars. In the same way, you can correct the form of the waybill for trucks so that you can make notes on the pre-trip technical inspection.
Keep in mind that if you approve a new waybill form for 2017, this circumstance will need to be recorded in the organization’s accounting policies (clause 4 of PBU 1/2008).
In many organizations, the director and driver and mechanic are one person. In such a situation, he signs that he has carried out a pre-trip inspection. It also indicates the date and time of the inspection.
What has changed in the design of waybills since 2017, who should start applying the innovations and when?
For the first time since 2008, the Ministry of Transport of the Russian Federation decided to update the procedure for issuing waybills. In connection with this, the Ministry issued order No. 17 dated January 18, 2017, amending the current legislative document - Order No. 152 of the Ministry of Transport dated September 18, 2008. The new order was registered with the Ministry of Justice and was published on the legal information portal on February 15, 2017. The document came into force on February 26, 2017 (10 days after its official publication).
Changes in waybills in 2017
With a fresh order, officials approved several new points in the procedure for preparing waybills for businessmen and legal entities.
Now the document should contain more precise information about the organization of a pre-trip inspection of the technical condition of the car. Namely, indicate the date and time of the procedure.
This information must be filled out by the inspector who conducted the inspection, signing with a transcript (last name and initials).
The procedure for preparing this primary document has also undergone changes. So, there is no need to put a round stamp in the sheet header. And this rule applies to everyone, and not just to those individual entrepreneurs and legal entities who have abandoned this requisite in their activities.
Who was affected primarily by the changes in travel documents for 2017?
Federal Law No. 259-FZ dated November 8, 2007 (hereinafter referred to as Law No. 259-FZ) defines the obligation to issue waybills. Thus, it is mandatory to prepare this primary report for the following groups of people:
- Companies that transport passengers by minibuses within the city and suburbs.
- Transport organizations performing intercity passenger transportation.
- Companies specializing in road transportation of goods and luggage.
- Transport companies whose activities are related to other types of ground public transport (trams and trolleybuses).
Travel form 2017
For the categories of employers designated by Law No. 259-FZ, a number of unified travel forms are defined in accordance with the type of vehicle. Using the link you can download a passenger car waybill form 2019 for free in an excel file.
Many companies and individual entrepreneurs, who have the opportunity to work without issuing waybills, refuse to introduce this primary document into their activities. Nevertheless, companies and merchants whose work uses ground vehicles must understand the importance of issuing waybills, even if their activities do not fall under the list of mandatory ones.
So, waybills are needed to:
- Have accurate information about where the vehicle was during working hours and what work the driver driving it did.
- Be able to report to tax authorities without discrepancies in data.
- Ensure correct calculation of tax-free funds spent on fuel.
- Have the right to reduce the tax base.
A unified form of document flow for transport companies is a waybill. Filling out the form is necessary for accountants in order to calculate wages, write off fuel, and prepare certificates of services for customers; as well as for drivers in order to justify the legality of transporting goods. Let's look at what changes in waybills occurred in 2017 - the procedure for generating the document is given below.
New form of waybill from 2017
Standard forms were approved by the State Statistics Committee in Resolution No. 78 of November 28, 1997. The carrier has the right to develop the form of the primary document independently, having approved it by order of the manager. In this case, it is necessary to reflect all mandatory details in accordance with the requirements of Order No. 152 dated September 18, 2008 (Letter of the Ministry of Finance No. 03-03-06/2/161 dated August 25, 2009).
The use of new waybills in 2017 is due to changes in Order No. 152, which came into force on February 26 (Order No. 17 of January 18, 2017). The list of required details has been adjusted taking into account the following conditions:
- It is no longer necessary to put the seal/stamp of the transport company (legal entity or individual entrepreneur) in the header of the form.
- An obligation has been added to indicate the date and time of pre-trip inspection of the vehicle’s condition by the responsible person (inspector), certified by the personal signature of the inspector and its transcript.
In connection with the above legislative innovations, travel documents from March 1, 2017 must meet the listed requirements. If the form was developed by the transport organization independently, it is necessary to check the presence of all required lines. If there are no indicators in the form, the document should be finalized to avoid claims from the inspection authorities.
Basic rules for preparing waybills
The frequency of formation depends on the specifics of the company’s activities. If the enterprise is a motor transport enterprise, it is required to issue waybills daily - that is, for one shift. An exception is when the driver goes on a business trip. In this case, it is allowed to issue a form for the entire period of absence with a detailed reflection of the upcoming route.
If the company is not a motor transport company, it is allowed to draw up a waybill with a given frequency, the need for which is determined by the business entity independently. For example, it could be a decade or a month, but no more. The presence of a waybill is mandatory for writing off fuel, confirming the delivery of goods and inventory items, and justifying income tax expenses.
Truck waybill
If an enterprise owns (ownership or lease) freight vehicles, you can use various forms of waybills - approved by Resolution No. 78:
- 4-P – differs in that when this form is issued, drivers’ earnings are accrued on a time-based basis.
- 4-C – designed for calculating earnings on a piece-rate basis.
Both forms must contain information about the enterprise, driver, vehicle, cargo transported and routes. The time of leaving/arriving into the garage, speedometer readings, type of fuel used and applied coefficients must be entered. The document is certified by authorized persons - mechanic, controller, dispatcher, medical worker, manager.
Truck waybill forms can be downloaded. There you can also download travel forms for individual entrepreneurs.
Passenger car waybill
If the company uses official transport, a passenger car waybill is required to confirm the consumption of fuel and lubricants and to calculate monetary compensation for the use of vehicles. You can develop the document yourself or take as a basis the standard form of a passenger car waybill from Resolution No. 78. The procedure for drawing up provides for the reflection of mandatory information and details.
Pay attention! A waybill according to f. is intended for the work of taxi drivers. 4. It is on the basis of this primary document that the amount of actual work is recorded and the salary of the passenger taxi driver is calculated.
On February 13, 2017, the Ministry of Justice of the Russian Federation registered Order of the Ministry of Transport of the Russian Federation No. 17 “On introducing changes to the mandatory details and the procedure for filling out waybills approved by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152” dated January 18, 2017. According to the new order, changes are being made to the procedure for issuing waybills for vehicles. The new order comes into force on February 26, 2017.
Here is the text of the order of the Ministry of Transport of the Russian Federation No. 17 dated January 18, 2017:
Introduce the following changes to the mandatory details and procedure for filling out waybills, approved by order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152:
- 1. In paragraph 12, the words “In the heading part of the waybill, a seal or stamp of a legal entity, individual entrepreneur, owning the relevant vehicles on the basis of ownership or other legal basis is affixed.” exclude.
- 2. Add clause 16.1 with the following content:
"16.1 The date and time of pre-trip control of the technical condition of a vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of ground electric transport who carried out the corresponding control, and is certified by a signature indicating the surname and initials."
Here are the rules for filling out a waybill based on the old order of the Ministry of Transport of the Russian Federation, which was adopted on September 18, 2008:
Rules for filling out waybills:
- 9. A waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications.
- 10. The waybill is issued for one day or a period not exceeding one month.
- 11. If during the validity period of the waybill the vehicle is used in shifts by several drivers, then it is allowed to issue several waybills for one vehicle separately for each driver.
- 12. The name of the waybill indicates the type of vehicle for which the waybill is issued (passenger car waybill, tram waybill, etc.). The waybill number is indicated in the heading section in chronological order in accordance with the numbering system adopted by the vehicle owner. In the heading part of the waybill, a seal or stamp of a legal entity, individual entrepreneur, who owns the relevant vehicles on the basis of ownership or other legal basis, is affixed.
- 13. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, except in cases where an individual entrepreneur combines the duties of a driver.
- 14. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters the specified parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver.
- 15. In the case of issuing several waybills for one vehicle separately for each driver, the date, time and odometer readings when the vehicle leaves the permanent parking lot are entered in the waybill of the driver who is the first to leave the permanent parking place, and the date, time and odometer readings when a vehicle enters a permanent parking lot - in the waybill of the driver who is the last to enter the permanent parking lot.
- 16. The dates and times of the pre-trip and post-trip medical examination of the driver are indicated by the medical worker who conducted the relevant examination and certified with his stamp and signature indicating the last name, first name and patronymic.
16.1 The date and time of pre-trip control of the technical condition of the vehicle are affixed by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of ground electric transport, who carried out the corresponding control, and is certified by a signature indicating the surname and initials
- 17. Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal.
- 18. Issued waybills must be kept for at least five years.
We have highlighted in red paragraph 12 of the rules for filling out waybills, which will cease to be valid on February 26, 2017, after the new order of the Ministry of Transport No. 17 of January 18, 2017 comes into force. That is, according to the new legislation, legal entities and individual entrepreneurs will not have to put their seal or stamp at the top of the waybill.