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When do you need to issue a waybill for a rented car? Waybill for a rented car Waybill for a truck for a rental agreement

A waybill is a document that an organization needs to record and control the work of the driver and the vehicle. Although the form is not mandatory (the employer can use his own), recent regulations The requirements for information that should be in this document have been updated, and this must be taken into account. The changes came into force on March 1, 2020.

Organizations and individual entrepreneurs who transport goods should know that the main document for traveling by freight transport is waybills for trucks or, as they are often called, vouchers. Along with the waybills for transported goods, the voucher is a document primary accounting, which determines the performance indicators of each vehicle(TS) and its driver. The data from this document is necessary to record the kilometers traveled by the car, fuel consumption, operating mode, accrual wages to the driver, as well as for settlements with customers for completed transportation. Download free travel form truck, which was approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78, will be available at the end of this article, as well as a sample of filling out a truck waybill, which we will talk about in more detail.

4-p, 4-s, 4-m: truck waybills

The form (2020) for permits for trucks is called form No. 4-p. The resolution that approved the form itself also determined instructions for filling it out and practical application. There is another one additional form— form No. 4-c, which is used for piecework payment for vehicle work. Whereas form No. 4-p is applied subject to payment for work at a time rate. It can be used when transporting goods to several customers during one driver shift.

In addition, there is a form designed specifically for intercity transportation - form No. 4-m. Its difference from the previous two is that it can be issued for several working days at once, while drivers must hand over the remaining vouchers at the end of the shift. The principle of filling out these forms is almost the same, with the exception of some minor nuances.

It is also worth mentioning that all these forms are not mandatory for use from 01/01/2013, like other forms of primary accounting documents contained in albums of unified forms of primary accounting documentation. However, this does not at all exclude the possibility that this particular form will be used as a waybill for a truck individual entrepreneur or legal entity. If desired, you can also develop own form and this will also not be a violation. The main condition is that the form of voucher used must be approved by order and indicated in accounting policy organization for accounting purposes.

To simplify the task, we invite you to download a free truck waybill form (2020) and use it at work.

Sample of filling out a truck waybill 2020

Any authorized person from the organization that owns or operates the vehicle can fill out the waybill. This could be a special dispatcher, an accountant, or even a manager. The driver can receive this document only after he has handed over the previous one, strictly against receipt. To record issued and handed over primary documents a special magazine is used.

When filling as unified form vouchers, as well as a self-developed form, it must be taken into account that it will be a full-fledged primary accounting document only if it contains the details provided for in paragraph 3 of Order of the Ministry of Transport dated September 18, 2008 No. 152. These, in particular, include :

  • name and number of the document;
  • information about its validity period;
  • information about the owner (owner) of the vehicle;
  • information about the truck;
  • driver data;
  • details and signature of the person who issued the ticket.

When applying for any form of voucher, you need to take into account that since February 2017, organizations that operate without it no longer need to put a round stamp on the title part of the form. Later, a new clause was introduced on the mandatory indication of the date and time of the pre-trip control of the technical condition of the vehicle, and not just the medical examination of its driver. These data are entered by the specialist who directly carried out the control and certify them with his signature indicating the last name, first name and patronymic.

Individual entrepreneurs and organizations also need to know that from March 1, 2020, the amendments stipulated by the order of the Ministry of Transport of Russia dated December 21, 2018 No. 467 came into force. They oblige authorized persons to take odometer readings (time and date) when entering and leaving a parking lot (parking lot). places), and not from the garage. At the same time, inspectors are not required to put stamps when conducting a pre-trip or pre-shift inspection; full name will be enough. and personal signature.
Innovations are marked in red in the figure below (see sample 4-p form).

So, any of the three above forms of a truck waybill consists of two sheets, as well as tear-off coupons. In particular, the form contains the following sections:

  • details of the organization or individual entrepreneur, date and number of issue, information about the vehicle and its driver;
  • data on the operation of the driver and vehicle;
  • information about the movement of fuel (refueling, consumption and balance), which can be indicated both at the beginning and end of the shift, and after each trip;
  • task to the driver;
  • list of persons responsible for the car;
  • sequence of task execution;
  • performance results of vehicles and trailers;
  • data on technical inspection and condition of the vehicle;
  • information about the driver's medical examination.

Tear-off coupons must be filled out by the customer and are the basis for the vehicle owner to issue an invoice for services rendered. Such tear-off coupons are attached to the invoice.

Sample form form 4-с

Sample form form 4-p

Filling rules

From March 1, 2020, vouchers must be issued before the start of the flight if its duration exceeds work shift driver, or before the start of the first trip, if the driver manages to make several trips in one shift. If several vouchers are issued for one vehicle (if it is used by several drivers), the date, time and odometer readings are entered into the documents as follows:

  • in the ticket of the driver who leaves first - data when the vehicle leaves the parking lot;
  • in the driver's ticket who is the last to arrive - data when the vehicle enters the parking lot.

Otherwise, filling out a truck waybill is not particularly difficult. In it you need to write down data about the date of departure of the car and be sure to write down the type of task, it could be:

  • business trip;
  • work according to schedule;
  • working on weekends or holidays;
  • Column;
  • brigade;
  • etc.

A prerequisite is accurate information about the vehicle and its driver: you must enter registration number, make and garage number of the vehicle, data on the trailer, if used, as well as full name. driver and information about his license. The sample will show all the nuances of filling out: how to correctly fill out a truck waybill 2020 (you can download the completed sample and use the form, changing the details).

Data about the vehicle and driver are filled in as follows:

The column “Tasks for the driver” should also not cause difficulties. It should include the addresses and names of all customers, as well as indicate the distance to each destination and note the number of flights. The time of arrival and departure of the vehicle is also indicated.

The section on the movement of fuel contains fields for filling in the brand of fuel, the code of this brand, the operating time of the vehicle engine and the special equipment that is installed on it. It is imperative to know and enter the coefficient of change in fuel consumption rate if the vehicle is operated in special conditions, for example, in frost. All completed fields are certified by the signatures of responsible persons.

Waybills are stored in the accounting department of the owner or lessee of the transport. Based on the waybill, records of the vehicle’s operation are kept, so it is advisable to store them together with shipping documents that make it possible to check them simultaneously. A mechanic or dispatcher accepts permits from drivers. If any breakdowns occur, then in the “Marks” column: authorized person enters information about the repairs performed, its cost, as well as the spare parts that were used. Based on these data, the accounting department, where the voucher must be submitted, must calculate the salary, as well as the costs of operating the vehicle.

How to reflect new content requirements in a travel voucher

In accordance with Order of the Ministry of Transport of Russia dated November 7, 2017 No. 476, the form must indicate not only the address and telephone number of the organization, but also its OGRN.

Also, in Letter No. 03-01/21740-IS dated September 28, 2018, the Ministry of Transport of Russia reminded that the form must include marks about passing control. The driver must be checked by a doctor (and dated) and the vehicle must be checked by a mechanic. He must also write on the waybill and indicate the date that the pre-trip control has been passed. Please note that from March 1, 2020, a stamp confirming the completion of a medical pre-trip and post-trip examination will be optional. The doctor who conducted the examination has the right to enter only the date, full name. and personal painting.

Responsibility for errors in the document

A traffic police officer can check the waybill by stopping the vehicle. If there is no document or it is incorrectly formatted, in accordance with Art. 12.3 Code of Administrative Offenses of the Russian Federation, the inspector will issue a fine of 500-3000 rubles.

However, there is another danger - it comes from the Tax Service. After all, waybills are used for tax reporting, and in case of errors in them, the company faces recalculation of the profit tax base and a fine.

A waybill is the main document for recording the driver’s work, issued every day, which indicates the route, mileage, and also checks the driver’s ability to go on a trip. In cases established by law, the driver of a power-driven vehicle is required to have a waybill with him and, at the request of police officers, hand it over to them for verification.

When a driver works on a rented vehicle, issuing a waybill is mandatory. Travel to in this case necessary to confirm consumption cash for gasoline and fuels and lubricants, and is also the basis for calculating the driver’s salary. Also, the waybill is a control of the driver’s work and is a document strict reporting when commercial activities are carried out.

WHO IS THE TENANT, DOES THIS MATTER FOR THE AVAILABILITY OF A WAYWAY?

It is not so important who is the “temporary owner” of the vehicle; only the purpose of renting the vehicle is important. Renting a commercial vehicle without headaches also includes a well-honed system of actions for obtaining necessary documents at Platinum Motors. No matter who carries out commercial activities, a necessary condition for the work will be the presence of a waybill. If the expenses are borne by the company, but everything is reflected correctly in the tax report, the waybill will also help. Let’s imagine this situation: your boss tells you to pick up a new employee from the airport in the car you just rented, and then asks you to go to the other end of the city to buy office supplies for the company, because the company’s car is being repaired. And you get stuck in metropolis traffic jams and spend large number gasoline. You would logically expect to be reimbursed for the money spent on gasoline, and in this case, a waybill would be very useful. If, when transporting stationery without a waybill, you are stopped by workers transport control, then you will have to explain to them that you were not engaged in commercial activities at the moment. The Russian Ministry of Finance also does not mention in its explanations the travel certificates supposedly necessary to confirm rental expenses.

But the fines for the absence of a waybill will vary depending on who the tenant is. Individuals cannot be punished criminally, and are only liable administrative responsibility(about 500 rubles).

Legal entities will be fined 100,000 rubles.

CASES WHEN A WAYWAY IS NOT REQUIRED

If you don’t want to bother with reporting and it’s easier for you to cover all the costs associated with the vehicle yourself, then the waybill will not be useful to you, unless, of course, you meet with tax officials or transport officials.

According to the rules, you can carry out transportation without a waybill only for personal purposes.

REGISTRATION OF TRAVEL SHEET

Each type of transport has its own waybill forms; there is something that needs to be reflected:

  • Route and purpose of travel. To justify their production focus
  • Amount of fuel consumed
  • The distance traveled by the car, based on the speedometer readings
  • Date of filling out the waybill
  • The period for which the document is issued
  • Vehicle information
  • Truck driver details
  • Vehicle owner information

IMPORTANT: A waybill for a rental car is issued for one day or shift, after which it is handed over to an accountant.

POPULAR QUESTIONS ABOUT TRAVEL CERTIFICATES

What to do when renting special equipment with a crew, who should issue waybills?

When renting a vehicle with a crew, the responsibilities for maintaining the property in in good condition, implementation of current and overhaul, as well as the provision of necessary accessories are the responsibility of the lessor (Article 632 of the Civil Code of the Russian Federation).

I was recently stopped by traffic police officers and asked for a waybill, I showed them all the documents except it, they said that I need to carry a lease agreement with me instead of a waybill, or did I understand something wrong?

The waybill and the lease agreement are completely different types of documents. The presence of a rental agreement is important, and gives the right to travel on someone else’s transport, but does not exempt the driver from having a waybill if you are driving commercial activities with a rented car.

Last year our company entered into a two-year lease agreement for a vehicle without a crew. The car was handed over to us under a transfer and acceptance certificate. Expenses in the form rental payments we took into account when calculating income tax. But imagine our surprise when, during tax audit inspectors excluded the cost of renting a car from the tax base due to the lack of waybills. Are the actions of the tax authorities legal?

No, tax authorities did not have the right to exclude rental amounts from expenses just because you did not have travel documents. The illegality of the actions of tax officials can be proven in court. Let's explain in more detail.

When calculating income tax, lease payments are taken into account as part of other expenses associated with production and sales. Basis - sub. 10. clause 1 art. 264 Tax Code of the Russian Federation. The date of recognition of such expenses in tax accounting is the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making calculations, or the last date of the reporting (tax) period (subclause 3 of clause 7 of Article 272 of the Tax Code of the Russian Federation). But, as you know, in order to recognize expenses they must be documented. This is the requirement of Art. 252 Tax Code of the Russian Federation.

To confirm expenses in the form of rental payments to the company, it is enough to have a lease agreement and an acceptance certificate for the rented vehicle. True, experts from the Russian Ministry of Finance believe that in order to confirm rental expenses, a company must also have documents confirming payment of rental payments (letter dated November 16, 2011 No. 03-03-06/1/763). At the same time, financiers do not require monthly acts of provision of services under a lease agreement.

As you can see, the Ministry of Finance of Russia in its explanations does not even mention the waybills, supposedly necessary to confirm rental expenses. And this is obvious. After all, they can only confirm the validity of the costs of purchasing fuels and lubricants.

However, tax authorities have a different opinion. Thus, in the letter of the Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.1, the tax authorities came to the conclusion that in addition to the lease agreement, the company must have other documents confirming the use of the leased vehicle in the production activities of the tenant organization. Among them, fiscals included:

— order from the head of the organization to assign rented cars to employees;

- copies of waybills, allowing you to determine the regularity of use, as well as the route of the rented cars and the time of their use.

Despite the fact that tax authorities issued such clarifications quite a long time ago, in fact, inspectors still often adhere to the above position. This confirms judicial practice. An example is the resolution of the Federal Antimonopoly Service of the Moscow District dated October 3, 2013 No. A40-78836/12. It dealt with the following dispute between the company and tax office. The organization entered into a vehicle rental agreement with the crew. The company had relevant contracts, acts of acceptance and transfer of cars, acts of services rendered, and invoices. However, the inspectors requested waybills, which the organization did not have, to confirm the expenses incurred for renting vehicles. Due to their absence, the tax authorities excluded the controversial expenses from the tax base and held the organization accountable for non-payment of income tax.

However, the judges did not agree with this decision and sided with the taxpayer. They noted that the waybill itself is not a document that can confirm the validity of rental expenses.

In our opinion, in order to confirm the fact that rental expenses are of a production nature, it is enough to keep a free-form “Trip Log”, which reflects the dates of use of the cars, travel routes, purpose of the trip and the names of employees. It is this option for preparing documents confirming the lease that was proposed in the resolution of the Federal Antimonopoly Service of the West Siberian District dated 04/09/2012 No. A75-4440/2011.

But please note: in the absence of waybills, you will not be able to take into account the costs of purchasing fuels and lubricants for profit tax purposes.

Each company must issue waybills for the operation of freight transport, regardless of whether it is its property or whether it rents it. The voucher is the most important document for accounting for fuel costs, wages, and is also part of the forms required by car inspectors when checking a car.

Mandatory form waybill is not provided for by law. The company has the right to independently develop the form based on its own needs.

However, there are two types: standard interindustry form 4 c and , which an enterprise can use when preparing primary documents for transport operations.

They differ in the way payment for transportation services is calculated. Truck waybill form 4-c is used when piecework indicators are used for calculation, the second form is used with a time-based payment system.

The waybill for a truck is issued by responsible persons in the company for one day or shift. The mechanic, the pre-trip medical examiner, the dispatcher, the fuel attendant, and the driver of the car must put their marks in it.

Truck waybill sample filling

Let's look at an example of how to fill out a waybill.

Face

The company puts its company stamp on it. The document must have a number, which is determined when registering it in a special journal, as well as the date it was completed.

If necessary, fill in the code with the mode of operation, columns, and teams. Next, indicate the brand and type of truck, its state number, garage ID.

Full name is written below. the driver, his personnel number and details of his driving license.

If a trailer is used for transportation, then similar information is filled in for it in the appropriate fields as for a car.

The first table on the right records data on the work of the driver and transport. Here the planned and actual date and time of departure and arrival, as well as speedometer readings are entered. The following columns indicate the type and code of fuel used, the amount of fuel filled, as well as at the beginning and end of the day. In the same table you need to reflect information about the operating conditions of the machine (coefficients) and the special equipment used. This data is endorsed by all responsible persons.

Next, the dispatcher fills in information about the task that the driver must complete. It includes the name of the company at whose disposal the car will be, the address and time of delivery, the type of cargo being transported, the number of riders, mileage, and tonnage. After this, the responsible person determines by calculation the amount of fuel required and writes it down in the appropriate line, confirming the data with his signature.

Before leaving for the line, the medic must examine the driver and put a stamp on the permit.

The mechanic checks when leaving and returning technical condition cars. The transfer of the car from him to the driver and back is carried out by transfer signatures.

IN section "Special notes" information is recorded about the accident that occurred, about the training given by the traffic safety inspector, repairs, etc.

Reverse side

On the reverse side, the driver or representative of the customer organization makes notes about the progress of the task: what time and where the car arrived, the number and numbers of accompanying documents. It is advisable to certify all this data with the seals and signatures of the responsible persons of the counterparties. The table is endorsed by the dispatcher and the driver.

Downtimes that occur are noted below. Data about the cause, type, duration of it are recorded, and the signatures of the responsible persons are affixed.

In the lower table, the dispatcher enters the results of fuel consumption calculated when applying standards and based on the fact of fuel use. Next, the operating time of the machine is indicated with a breakdown by type of period. The following columns indicate the number of rides and entries into the garage. The mileage traveled by the car is determined; if there was a trailer, then that too. Here the total mileage and with the load are indicated.

Data is entered on the amount of cargo transported by the machine and trailers, and the ton*km indicator is determined, on the basis of which invoices are issued to customers. This section is endorsed by the taxi driver.

Below, for reference, data on the codes of car brands and trailers is recorded and the indicator for the days of operation of the car is filled in.

Nuances

First of all, responsibility for the correct execution of the waybill rests with the director of the company, then with officials- mechanics, dispatcher and the driver himself.

Waybills for trucks are a form of primary registration that must be maintained by institutions operating trucks. We will understand the features of compiling and recording waybills for freight vehicles and tell you how to fill out the current forms.

All Russian companies and private entrepreneurs operating vehicles are required to maintain waybills. Freight transport is no exception. “Voucher” is a document confirming the expenses incurred for the operation and maintenance of the vehicle, and fuel consumption. The completed form is the basis for calculating wages to the driver.

For each type of vehicle, individual forms of a unified form have been developed and approved (Decree of the State Statistics Committee of November 28, 1997 No. 78). According to Law No. 402-FZ dated December 6, 2011, apply approved forms not necessarily, the organization has the right to independently develop and approve the form, taking into account the special specifics of the enterprise’s activities. 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-S (OKUD 0345004) and No. 4-P (OKUD 0345005). Truck waybills (form 2020) 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 possible that both forms may be used in one institution. Current forms:

  • download free truck waybill form 2020 in word;
  • download free truck waybill form 2020 in excel;
  • download free sample truck waybill 2020.

We also suggest downloading a waybill form for a truck using forms 4-P and 4-C.

Form No. 4-P

Form No. 4-C

New filling rules

From 03/01/2019, changes came into force for all types of transport. The Ministry of Transport of Russia introduced innovations by Order No. 467 of December 21, 2018 into the main regulations on vouchers - Order No. 152 of September 18, 2008.

Previously, legislators established a list of mandatory details, without which a document can be considered void. In addition, the relevant orders have abolished the mandatory affixing of the company’s official or round seal on the voucher, if the charter budgetary organization the use of printing is not provided.

If the document does not include all required details, then traffic police officers have the right to fine the owner of the car and the driver. Tax authorities will also not accept the document as confirmation of expenses; they will recalculate tax base and will issue a fine.

Information required to be filled out in the 2020 truck voucher form:

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

From 03/01/2019 the validity period of the voucher has been changed. Previously, the document was issued for a period of up to 1 month inclusive. Now issue a ticket for only one flight, regardless of how many days this flight lasts. Or for one work shift, regardless of the number of flights made during the working period.

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

As of March 1, 2019, it is no longer necessary to certify odometer readings with a seal or stamp. The signature of the responsible employee is sufficient.

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

Such 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 person responsible for vehicle inspection (mechanic, inspector, foreman).

The document is always drawn up in a single copy. The completed form is certified by the manager and a round stamp is placed (if available). The completed ticket is handed over to the driver. At the end of the trip (fulfillment of the task), the driver hands over the document to the responsible person of the budget organization for signature. A new sheet should not be issued until the driver reports on the previous one.

Below you will find finished sample filling out a truck waybill 2020.

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. Either use unified documentation according to form No. 8 (OKUD 0345008), approved by Resolution of the State Statistics Committee of November 28, 1997 No. 78.

The procedure for filling out the travel voucher log is based on the chronological registration of all issued forms in the organization. In a separate order, assign someone responsible for compiling the journal. If a budget organization uses own form journal, the procedure for filling it out should also be approved. The responsible person should be familiarized with this procedure and signed.

Keep your vouchers and log books at least 5 years - such requirements are specified in Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. For the lack of documentation, tax authorities can fine you 200 rubles for each document.