How to fill out a truck waybill correctly. Download the waybill for an individual truck. The waybill for a truck pg 1

Waybill for individual entrepreneurs must be filled out by individual entrepreneurs if they use transport for production purposes. In this way, the targeted nature of trips is confirmed, the write-off of fuel and lubricants is justified, statistical indicators are generated and data is accumulated to account for transport work.

Purpose of waybill for private entrepreneurs

Private entrepreneurs who have freight and passenger rolling stock to service their activities must issue waybills. Such a document is intended to reflect and accumulate data on the operating parameters of cars, special equipment, and tractors used in accounting. Waybills for individual entrepreneurs contain information about the fuel filled into the tank, its write-off and the actual balance at the end of the period; in addition, from the waybill you can find out the mileage and routes of the car. Data on kilometers traveled will also be useful to justify write-offs and replacement of worn tires. Based on the entire complex of information obtained in this way, individual elements of remuneration are calculated for the driver. The presence of a waybill is also important for the purpose of complying with traffic rules, since it must contain a permit from a medical worker allowing the driver to drive the car, in addition, there is also a mechanic’s mark certifying that the car is in good technical condition. If the car is owned by a company and driven by a hired driver, in case of inspection by a traffic police inspector waybill for an individual entrepreneur will be the only justification for why a person who is not the owner is driving a “someone else’s” vehicle.

Initially, the document form was put into circulation by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 and was intended exclusively for organizations. And only the order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 introduced specialized forms for individual entrepreneurs along with guidelines for filling them out.

Now the only regulatory act regulating the use waybills and for individual entrepreneurs, and for organizations, is the order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152.

PLEASE NOTE: This order is notestablishes standard forms for waybills, but provides a list of mandatory details that must be present in them.

The difference between Order No. 152 and all previous regulations is that the maintenance of waybills by all individual entrepreneurs with transport has become mandatory. Previously, individual entrepreneurs were required to fill out vouchers only when using vehicles in business activities related to transportation.

The period for which a waybill is issued may differ depending on the type of use of the vehicle:

• for commercial transportation activities - strictly for the day of work;
• for business trips - for the period of the business trip;
• for other types of activities - from one day to a month.

List of information required to be reflected in the waybill

Details required for registration of transport work are given in Order No. 152. These include:

• document name, number;
• the period for which it is issued;
• name of the owner company or individual entrepreneur;
• car data: model, license plate number, mileage at the beginning and end of the day, date and time of release to the line and return to the garage, to the parking lot.
• information about the employee driving the car: last name, time of pre-trip and post-trip medical examination.

In addition to the above list, it is allowed to add additional fields to the form at the discretion of the individual entrepreneur. In particular, for a truck it is advisable to have data on mileage with and without cargo, and on the number of tons transported.

Most often, for each flight, the names of the points of departure and destination are noted, as well as the number of kilometers for each individual trip along the route.

An entrepreneur can use the standard form that was in force before the release of Order No. 152, or develop his own version from scratch, in any case, securing his decision with an internal order. In order to perform control functions, a specialized log of waybills is maintained; it is also mandatory, and its availability is always checked by supervisory authorities. All listed documents, including the sheet book, must be retained for 5 years.

Form and example of filling out a waybill for an individual entrepreneur

Create your own waybill form for individual entrepreneurs- the process is quite lengthy and painstaking, requiring significant labor costs. For convenience and to reduce the amount of work, you can use a form that initially includes all the necessary list of details, which is available for download below.

To speed up the registration process and minimize possible errors, it is better to use an already completed sample waybill for individual entrepreneur. It will be quite convenient to control the correctness of information in each specific form field.

First of all, it is worth remembering that there is no legally approved travel form for individual entrepreneurs. In this case, private entrepreneurs have no choice but to use the previously approved old unified form or create the original form on their own, remembering that it must fully meet the requirements of Order No. 152.

Particular attention is required when filling out all fields of the travel document form, since the ability to accept transport expenses for tax accounting will depend on the completeness and correctness of their execution. This is especially important for private entrepreneurs who use the special simplified taxation regime according to the “income minus costs” scheme.

Waybills are issued all drivers and other employees of the organization who use freight transport to perform their professional duties. These documents are used to record:

• downtime;
• time of active operation;
• mileage

A correctly completed waybill will provide the truck driver with protection during an inspection by traffic police officers. If he does not have this document in his hands, then he will be issued.

The accounting department of the organization, on the basis of waybills, carries out fuel and lubricants, after which reduces the tax base under the simplified tax system or profit. These sheets are also used when calculating wages for drivers. Based on these documents, the company compensates drivers for the expenses they incurred when purchasing fuel and lubricants at their own expense.

Design nuances

In almost every commercial organization, the responsibility for issuing and recording waybills rests with accountants. This document must be issued either for one trip or for one day, during which the vehicle repeatedly transports goods.

In the event that a truck is sent on a business trip to another city or region, a waybill can be issued to the driver for a period from 1 to 30 days. This procedure is regulated by Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008.

If the truck will be operated by several drivers during the working day, the accountant must issue a separate waybill for each employee. Immediately after execution, the document must be registered in the appropriate accounting registers. This can be done either by an accounting employee or secretary, or by the head of the organization himself.

It should be remembered that Federal legislation establishes a storage period for waybills in the archives of organizations, which is 5 years from the moment of discharge, provided that during this time period the business entity was inspected at least once by the regulatory authorities.

In the case where the document was issued for the transportation of special cargo or is proof of the severity of the driver’s work, it must be kept for as long as possible. 75 years old.

When the accounting department calculates wages for a truck driver, it uses waybill form 4-P. This form was approved by Resolution of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997. Typically, this form is completed when a driver is assigned to perform work for one or two customers during a shift.

If an employee of an organization is paid wages based on piecework completion of assigned tasks, then the accountant can use Form 4-C. Despite the fact that the form of waybills is approved at the legislative level and includes the details necessary for the field of freight transportation, some commercial organizations and individual entrepreneurs can independently develop the form of such a document.

This relaxation is made for those business entities that do not have drivers and a personal fleet of vehicles intended for freight transportation. When independently developing the form, they should take into account the regulations of Federal Law No. 129 of November 21, 1996, which states that such a document must contain all the main information.

Filling rules

When filling out waybills, accountants or other company employees entrusted with this amount of work must take into account following rules:

1. There is no longer any need to put a stamp or seal of the truck owner at the top of the form.
2. It is mandatory that the person responsible for preparing such documents must indicate on the form the time and date of the inspection of the technical condition of the vehicle before the trip. Here he must put the signature and initials of the employee or invited specialist conducting the inspection.
3. The brand of the truck, trailer, the number of drivers, their personal data, and the garage number of the vehicle are indicated.
4. The number of trips the car will make per day, as well as the length of the upcoming route, is determined.
5. Accurate speedometer readings are entered and recorded until the car leaves the parking lot.
6. The remaining fuel and lubricants in the car's tank is indicated, and a record is made of how much fuel capacity is required to complete the trip.
7. It is mandatory to make a note about the health status of the driver who will drive the truck. It is done by those employees who conduct inspections and give drivers permission to perform professional duties.
8. The exact time of departure of the vehicle from the vehicle fleet is indicated, as well as the exact time of its arrival at the place of loading or unloading of goods, and return to the garage.
9. A brief description of the goods being transported is provided.

At the beginning of the shift, each driver receives a waybill in the form 4-P or 4-S for signature, which is placed in a special one. At the same time, he is obliged to transfer the form from the last shift to the accounting department. If for some reason he does not pass it, he will not receive a new sheet and will not be able to begin performing his professional duties, since by law he does not have the right to go on a route without a full package of documents.

An investigation should be conducted within the organization to determine the reasons for the absence of the form.

New form and example

In 2018, business entities that use freight road transport for work, must fill out waybills taking into account minor changes.

Individual entrepreneurs who use freight transport in their work are required, just like commercial organizations, to fill out waybills. If they specialize in providing motor transport services, then the form should be issued for one day.

In the case when an individual entrepreneur sends a driver on a business trip, then the document is issued for the entire duration of this trip. If an individual entrepreneur uses a truck to transport goods for personal purposes, then he has the right to issue the driver a form issued for a month.

For 2018, the waybill must include a mechanic’s note about the vehicle’s inspection. The mark may contain the following content:

1. “The car is technically sound. Exit is permitted."
2. “Passed pre-trip inspection of technical condition.”

Currently, the legislation has approved a form of waybill specifically for individual entrepreneurs PG-1. They can also use unified forms 4-P or 4-C in their work, or independently develop forms for themselves, which must fully comply with the requirements of Order No. 152.

Individual entrepreneurs must take into account the established and legally established procedure for filling out such forms.

If they do not comply with these requirements, they will not be able to include in expenses all the costs incurred for fuel and lubricants, thereby they will not be able to reduce the tax base.

When filling out your own form, individual entrepreneurs must indicate the following mandatory details:

1. The name of the document and its serial number.
2. Validity period of the waybill. If it is issued for 1 day, then the date is indicated. In the case when the form is filled out for a month, the period for which the sheet is issued is indicated.
3. Provide information about the owner of the cargo vehicle. For example, full name, contact phone number, postal address.
4. All vehicle data is entered: modification, type, number, series and license plate.
5. Speedometer readings are indicated.
6. The date and time of departure, as well as arrival at the garage, and odometer readings are entered.
7. The time and date of monitoring the technical condition of the truck (before the trip) is indicated.
8. Data about the driver, his full name, time and date of the medical examination (before and after the flight) are entered.
9. Signatures and seals (stamps) of all responsible persons are affixed.

Individual entrepreneurs have the right to place additional details in such a form, in accordance with the regulations of Order No. 152.

Penalties

Violators in 2018 will be subject to penalties, the size of which is determined by the Administrative Code in force on the territory of the Russian Federation. If, in the process of checking a truck moving in a populated area or outside it, traffic police officers identify the absence of a waybill or an incorrectly filled out document, they will apply appropriate penalties to the driver.

As a rule, a person driving a truck without a waybill is fined 500 rubles, in accordance with Article 12.3 of the Code of Administrative Offenses of the Russian Federation.

Legal entities for organizing the movement of freight transport without properly executed documentation will be fined 100,000 rubles, in accordance with Article 12.31.1 of the Administrative Code of Russia. Individual entrepreneurs may be subject to financial penalties, the amount of which varies in the range 20,000 – 100,000 rubles, in accordance with Article 12.31.1 of the Code of Administrative Offences.

How is a waybill issued? Details are in the video.

Until now, the document that should be used to guide the preparation of travel documents has been Resolution of the State Statistics Committee of Russia No. 78. It established the obligation to maintain primary accounting according to the unified forms of primary accounting documentation given therein (including waybills) when carrying out activities related to the operation of construction machinery, mechanisms, vehicles and when sending and receiving goods transported by road.

However, this resolution applies only to legal entities. In this regard, it was released Order of the Ministry of Transport of Russia No. 68 , acting in relation to individual entrepreneurs. This order contained forms of waybills for an Individual Entrepreneur. These forms of waybills differed from those established by the State Statistics Committee for legal entities, but the procedure for filling them out was described in much more detail. However, this document has become invalid according to clause 2 of Order of the Ministry of Transport of Russia No. 152.

It turns out that again there is no officially approved form of waybill for individual entrepreneurs. Order of the Ministry of Transport of Russia No. 152 establishes only the mandatory details and procedure for filling out waybills, but the rules contained in it apply equally to legal entities and individual entrepreneurs.

Let us first note that if Order of the Ministry of Transport of Russia No. 68 was mandatory for individual entrepreneurs operating vehicles on the basis of ownership, lease (or other legal grounds), when they carry out transportation activities on a commercial basis, as well as at their own expense for production purposes, now all entrepreneurs (as well as and legal entities) operating cars or trucks, buses, trolleybuses and trams. That is, the purpose of exploitation does not matter.

So, the waybill must contain the following mandatory details:

– its name and number;

– indication of the validity period;

– information about the owner (owner) of the vehicle;

– information about the vehicle;

– information about the driver.

All the listed details should have been present before. What are the nuances?

Validity period of the waybill.Resolution of the State Statistics Committee of Russia No. 78 did not allow the possibility of issuing a truck waybill (forms No. 4-c and 4-p) for a period exceeding one working day (shift). A similar requirement is established there for waybills for a special car (Form No. 3 special), a passenger taxi (Form No. 4), and a non-public bus (Form No. 6). A passenger car waybill (Form No. 3) could also be issued for a longer period in the case of a business trip when the driver performed a task for more than a day (shift). For the bus waybill (form No. 6), no restrictions on the validity period were established.

A waybill for an individual entrepreneur was issued if the driver completed a task for more than one day (shift) outside the permanent parking area of ​​the vehicle ( clause 5 of appendix 5 To Order of the Ministry of Transport of Russia No. 68).

Now it is allowed to issue any waybill for a day or period not exceeding one month . No conditions are specified in this case. Therefore, it is necessary to indicate the validity period of the waybill in the form of a date (day, month, year) or two dates, the beginning and end of the validity period, if the waybill is issued for more than one day.

Information about the owner (owner) of the vehicle. A legal entity must indicate its name, legal form, location, telephone number, individual entrepreneur - full name, postal address (formerly home), telephone number.

Information about the vehicle. First of all, the type of vehicle and its model are now indicated. Moreover, the type of vehicle must be reflected in the name of the waybill, for example: “Waybill for a passenger car.” If there is a trailer or semi-trailer, its model is also indicated.

As before, you should indicate the state registration plate, mileage data (full mileage) recorded upon departure and return.

The time of departure from the permanent parking place and arrival back is also reflected, and if the waybill is issued for more than one day, then not only the hours and minutes are noted, but also the day, month, and year. Data on mileage and departure time 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. Thus, it does not have to be a mechanic or dispatcher as specified on the uniform forms. If an individual entrepreneur combines his duties with the duties of a driver, then he makes all these marks himself. However, he no longer has to certify each waybill with his personal signature, as was required Order of the Ministry of Transport of Russia No. 68.

Driver information. Of course, you must indicate the driver's full name. In addition, the date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver are recorded. Neither the standardized forms given in Resolution of the State Statistics Committee of Russia No. 78 , neither Order of the Ministry of Transport of Russia No. 68 . All that was required was the signature of a health official hired to conduct a pre-trip medical examination, certifying the driver’s health condition and his permission to drive a vehicle. Legal entities will have to find a place on the standardized forms next to the named signature to indicate the time of the inspection. By the way, this signature must be decrypted.

Forms of waybills, including those for individual entrepreneurs (canceled), provide for the indication of the driver's license number, as well as license card data. Now this information is not among the required details.

More than one waybill can now be issued for the same vehicle if during its validity period the drivers use the vehicle alternately (in shifts). In this case, the date, time and mileage readings when the vehicle leaves the permanent parking lot are entered on the waybill for the driver who is the first to leave the permanent parking place, and the date, time and mileage readings when the vehicle arrives at the permanent parking lot - on the waybill the driver who is the last to enter the permanent parking lot.

The organization is obliged to take into account the issued waybills in their registration log. Waybills must be stored for at least five years. Strictly speaking, this requirement corresponds clause 1 art. 17Accounting Law.

note: list of details and the order of their reflection provided for By Order of the Ministry of Transport of Russia No. 152 , are mandatory, but the order allows for the placement of additional details that take into account the specifics of activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.

A waybill for a truck of an individual entrepreneur must be issued for each vehicle, and if several drivers are assigned to a given truck, then for each driver. Let's look at which waybill form to use as an individual entrepreneur, how to fill it out correctly, and give a sample of how to fill out the document.

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.

NOTE! 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.

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 a truck is stopped by 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).

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.

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 the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, which from 03/01/2019 is in force as amended by the order of the Ministry of Transport dated December 21, 2019 No. 467. Thus, the waybill must contain:

• number and date of discharge;
• established validity period;
• information about the car and driver.

The start and end dates of the validity period of the waybill are filled in in the format “DD.MM.YYYY”. 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.

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.

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 (the 2019 waybill form 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.

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.

Algorithm registration And conducting magazine accounting travel sheets cm . .

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.

Read about the rules for accounting for expenses of an individual entrepreneur working on the simplified tax system. “List of expenses under the simplified tax system “income minus expenses”” .

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 2018-2019? 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. Since the PG-1 form is considered traditional for issuing a waybill, we provide a sample of how to fill it out on our website.

Here you can download a sample of filling out the 2018-2019 waybill.

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 Order No. 152 dated September 18, 2008.

Find out about the latest requirements for waybill details in the following materials: