Waybill a5 form 3. Rules for issuing and maintaining waybills

Before leaving for a route or flight, drivers receive Waybill passenger car. The form has the established form No. 3 (Resolution 78).

The strict format of the document does not allow arbitrary changes to the form. The waybill of the car is made and used only in a unified form.

There are certain rules for entering data into the Waybill of a car. The circle of persons having the right to make entries in the form is limited. Records can be made by the dispatcher or other responsible employee. The participation of the driver in filling out the document should be limited to affixing a signature.

It is required to draw up a waybill of a car in all organizations where cars are used in work activities. This form belongs to the documentation of primary accounting.

In particular, it is convenient to use the Waybill of a passenger car to account for the consumption of fuel and lubricants. Also, the document is used to calculate the amount of wages.

A Vehicle Waybill is issued for a period limited to one shift, one day or a business trip that can last several days.

All columns of the waybill are significant and the reliability and accuracy of the information in the document, and hence the accuracy of subsequent accounting activities, depend on their correct filling.

The waybill of a car has a registered number, contains detailed information about the vehicle, must be dated and certified by the seal of the organization operating the vehicle. Cases of using trailers or semi-trailers are also recorded with the entry of their data.

On the way, the car can be accompanied by responsible employees. The data of such employees must also be recorded in the Waybill of the car.

In order to use cars owned or operated by the company, its driver must have a waybill of the car with him during the trip. It is not only part of the mandatory forms that are requested by road inspectors during checks, but it is the primary form for recording the operation of the car and the basis for calculating the driver's salary and writing off fuel.

The waybill for a passenger car is filled in by a dispatcher or, in his absence, by an accountant. This document must be drawn up daily, especially in motor transport enterprises. If the working day in the company consists of several shifts, then it is desirable to complete the waybills for each driver (shift).

In small enterprises where the company has only official transport (for example, the car of the head), it is allowed to issue this form for several days. Also, one document can be issued for a long period if the car is used during a business trip.

At present, the form of the waybill can be developed by the enterprise independently, taking into account the peculiarities of its activities. However, it must contain the mandatory details provided for accounting forms. Basically, a standard intersectoral form No. 3, approved by the State Statistics Committee, is used.

The issued document is entered in the waybill register, according to which it is assigned the next number. After that, it is handed over to the driver.

When leaving the garage, the waybill must be signed by a mechanic who checks the serviceability of the car, the speedometer readings and the balance in the fuel tank.

When performing official duties, the driver on the second side of the waybill reflects the places he visits, recording information about the time and kilometers traveled.

Upon arrival at the garage, the car is inspected by a technical specialist, checks its serviceability, fixes the speedometer readings and the displacement in the tank in the appropriate columns, and then endorses the waybill.

The employee submits this document to the control room, where the specialist calculates it and reflects it in the registration log.

A sample of filling out a waybill for a car

Let's take a closer look at how to fill out a waybill.

Front side filling

The company stamp is affixed at the top, the number (if necessary, a series) and the date of the document are affixed below.

In the next column, you must specify the name of the company, its address and telephone number. It also reflects the registration code of the company in the statistical authorities ().

After that, the dispatcher fills in the brand of the car, its government number, inventory garage identifier.

Full name is written in the corresponding line. driver, personnel number, details driving license, if any - class.

The next section of the waybill is filled out if the enterprise is specialized, for example, a taxi. For such companies, license cards are required, their details must be entered here.

The dispatcher determines the task for the driver, and indicates the exact address of the car. After that, the specialist endorses the document and hands it over to the driver.

A special section is provided for the mechanic in the document, where he notes the serviceability of the car and the speedometer readings, the balance in the tank, and endorses it with his full name. The driver also signs below to receive the car with the decryption of his personal data.

During refueling, an employee reflects the amount of fuel filled, its brand. Next to the displacement, a station employee can sign in confirmation.

The dispatcher indicates the actual date and time of return to the garage, if necessary, making a note of downtime, delays, etc.

Upon returning, the driver returns the car to a mechanic who checks its condition, notes the balance in the tank at the end of the working day and the odometer. Confirming the receipt of the car, the technical specialist puts his signature, and the driver who hands it over - his own.

Back side filling

On the reverse side of the document, the driver personally fills in information about the process of fulfilling his official assignment, indicating the places of departure and destination with a breakdown of the time period and mileage traveled. When working with third parties, they can sign for the driver's performance of the task against his records.

At the bottom of the document, the dispatcher calculates the total number of hours worked per day and the mileage on the speedometer. Depending on the wage system used, it determines the employee's salary and transfers the waybill after fixing it in the registration log to the accounting department. The accountant confirms the correctness of the calculations with his signature.

A waybill sample can be viewed below.

Nuances

The correct execution of this document is very important for the inclusion of fuel costs in expenses for tax purposes. It is he who is the main document that the inspectors request during the inspection.

For many enterprises, a note on the passage of pre-trip and post-trip medical examinations is required on the waybill.

Waybills for trucks are a form of primary, which are required to maintain institutions operating trucks. We will understand the features of compiling and accounting for waybills for trucks and tell you how to fill out the current forms of forms.

All Russian companies and private entrepreneurs operating vehicles are required to keep waybills. Freight transport not an exception. Voucher - a document confirming the expenses incurred for the operation and maintenance of the car, fuel consumption. The completed form is the basis for calculating wages for the driver.

For every type vehicle individual forms of a unified form were developed and approved (Resolution of the State Statistics Committee of November 28, 1997 No. 78). According to Law No. 402-FZ of December 6, 2011, it is not necessary to apply the approved forms, the organization has the right to independently develop and approve the form, taking into account the special specifics of the enterprise. In practice, the vast majority of institutions and individual entrepreneurs use unified forms.

For trucks, there are two forms of vouchers approved by the State Statistics Committee: No. 4-C (OKUD 0345004) and No. 4-P (OKUD 0345005). Truck waybills (form 2019) of form No. 4-C are used by organizations in which drivers are paid on a piece-rate basis, and form 4-P is used for time-based payment. It is not excluded the use of both forms in the same institution. Current forms:

• download for free the form of the waybill of the truck 2019 in word;
• download for free the waybill form for a truck 2019 in excel;
• free download a sample truck waybill 2019.

We also offer to download the form of a waybill for a truck according to the forms 4-P and 4-C.

Form No. 4-P

Form No. 4-C

New filling rules

From 03/01/2019, changes in for all modes of transport came into force. The Ministry of Transport of Russia introduced innovations by Order No. 467 dated 12/21/2018 in the main regulation on vouchers - Order No. 152 dated 09/18/2008.

Previously, legislators have fixed a list of mandatory details, without which the document can be considered null and void. In addition, the relevant orders abolished the obligatory affixing of the official or round seal of the company on the ticket, if the charter of the budgetary organization does not provide for the use of the seal.

If the document does not contain all the required details, then the traffic police have the right to fine the owner of the car and the driver. The tax authorities will also not accept the document as proof of expenses, recalculate the tax base and issue a fine.

Information required to be filled in the 2019 truck permit form:

1. Name and number of the document, date of formation (extract). Should be strictly observed chronological order when numbering tickets.
2. The validity period of the document, that is, the period for which it is issued, but not more than one flight or work shift.

From 01.03.2019 the validity period of the voucher has been changed. Previously, the document was issued for a period of up to 1 month inclusive. Now, write out a ticket for only one flight, regardless of how many days this flight lasts. Or for one working shift, regardless of the number of flights made during the working period.

1. Full details of the owner of the vehicle, including PSRN (OGRNIP - for private owners).
2. Car driver details: Full name and a valid driver's license number.
3. Information about transport: state number, brand.
4. Odometer data before leaving and upon returning to the garage.

From 03/01/2019, it is not required to certify odometer readings with a seal or stamp. The signature of the responsible officer is sufficient.

1. The exact date and time of the start of the trip and return to the garage.
2. Signature, full name and the position of the responsible employee who took and recorded the odometer reading, date and time.
3. Date and time of medical examination of the driver before departure and upon return.
4. Signature and full name health worker who performed the examination. If available, a stamp is affixed, but it became optional from 03/01/2019. All that is required is the signature of the health worker.
5. Information about the passage technical inspection before leaving for the flight in the format DD/MM/YYYY, as well as hours and minutes.

Such an inspection has become optional for passenger vehicles operated for the company's own needs. A note on pre-trip, pre-shift and post-trip control is optional. But for commercial carriers and enterprises operating buses and trucks for their own purposes, it is mandatory.

1. Signature and full name responsible for vehicle inspection (mechanic, controller, foreman).

The document is always drawn up in a single copy. The completed form is certified by the head, a round seal is affixed (if any). The completed ticket is handed over to the driver. At the end of the trip (completion of the task), the driver hands over the document to the responsible person of the budgetary organization against signature. write out new leaf does not follow until the driver reports on the previous one.

Below you will find a ready-made sample of filling out a truck waybill 2019.

Features of accounting and storage of documentation

Vouchers should be taken into account in. The form of the form can be developed independently and approved in the accounting policy. Or use the unified documentation in form No. 8 (OKUD 0345008), approved by the Decree of the State Statistics Committee of November 28, 1997 No. 78.

The procedure for filling out the voucher register is based on the chronological registration of all issued forms in the organization. By a separate order, fix the person responsible for compiling the journal. If a budgetary organization uses its own journal form, then the procedure for filling it out should also be approved. The responsible person should be familiarized with this procedure under the signature.

Keep vouchers and registration logs for at least 5 years - such requirements are spelled out in the Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. For lack of documentation, tax authorities can be fined 200 rubles for each document.

We talked about the form of the waybill for a truck No. 4-p in. In this material, we present the form of the waybill for a truck 4-s.

Truck waybill 4-s

Waybill 4-c contains the main sections that allow you to keep track of the operating time of the vehicle, the driver, as well as the movement of fuel. This information is grouped in the following main blocks of the waybill:

• work of a car driver;
• fuel movement;
• task for the driver;
• the sequence of the task;
• vehicle and trailer results.

Waybill in form 4-c: download form

It must be borne in mind that the sample 4-c truck waybill approved by the State Statistics Committee does not contain all the required details (clause 3 of the Order of the Ministry of Transport of September 18, 2008 No. 152, Letter of the Ministry of Finance of August 25, 2009 No. 03-03-06 / 2/161 ). For example, it does not provide for filling in the date and time of the pre-trip and post-trip medical examination of the driver. These details must be supplemented by the organization's waybill form for the truck.