Ministry of Transport waybills registration. Making waybills in a new way: instructions for an accountant
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. Which 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 a 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.
This is a primary document; it is necessary for accounting and writing off the costs of maintaining a car. Also, on the basis of “vouchers” (as this paper is often called), many institutions calculate the driver’s wages.
All institutions, organizations and private entrepreneurs that operate cars are required to draw up waybills. The form of the document can be developed and approved independently, or you can use the form approved by Goskomstat Resolution No. 78 dated November 28, 1997. An exception is enterprises providing services for the transportation of goods or passengers; they are required to keep records of vehicle movement in unified forms.
A permit is required when using a car for work purposes. The form of ownership of the vehicle does not matter. That is, if the car is on the organization’s balance sheet, rented from a third-party company, or an employee’s personal car is used for the needs of the institution, there must be a voucher.
The forms should be recorded in a special registration journal. It must be maintained by all legal entities and private owners who operate cars.
Waybill form
New waybill form in 2019: special requirements
There are no changes to travel plans in 2019. The latest updates came into force in December 2017 (approved by orders of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on January 18, 2017) and dated November 7, 2017 No. 476). The filling requirements have been supplemented with new mandatory details. At the same time, the round seal on the form has been abolished if its use is not provided for by the Charter.
How to approve your form
If the organization decides to approve its form of waybills, then the mandatory requirements should be taken into account:
- Name of the document, number and date of issue. When numbering, it is necessary to observe chronology.
- Validity period of the voucher. The maximum period is one month.
- Information about the owner of the car. Now it is mandatory to indicate the OGRN.
- Information about the driver of the vehicle (full name, driver's license number).
- Information about the car (state license plate, make).
- Odometer data before leaving for a trip and upon returning to the garage (parking lot).
- Date and time of departure and return to the parking lot.
- Signature and full name the responsible employee who indicated the odometer readings, date and time.
- Date and time of pre-trip and post-trip medical examination of the driver.
- Stamp, signature and full name. the health worker who performed the medical examination.
- Information about passing the pre-trip technical inspection indicating the date and time (DD/MM/YYYY, as well as hours and minutes).
- Signature and full name person responsible for vehicle inspection (mechanic, inspector, foreman).
The completed document is signed by the dispatcher and the head of the institution or persons authorized by the head. If the company uses a seal (as defined by the charter), then the voucher is sealed. The document is always drawn up in a single copy and given to the driver. At the end of the trip, the driver must hand it over to the person in charge against signature.
What kind of violations will there be?
The 2019 waybill is necessary not only for writing off expenses and confirming them with the tax office. The driver also needs a permit on a trip to confirm to traffic police officers the legality of using a car, transporting passengers or cargo. A correctly completed permit confirms that the vehicle is in good working order, has passed a technical inspection, and the driver has the right to drive the car (passed a medical examination). If the traffic police inspector is not provided with the form, the driver faces a fine of 500 to 3,000 rubles (Article 12.3 of the Code of Administrative Offenses of the Russian Federation).
Waybills: rules for filling out in 2019
For each type of vehicle, the Ministry of Transport has approved new waybills for 2019. Let's talk about them using a table. It describes waybills; forms can be downloaded using the links.
Waybill, form |
Distinctive features in filling |
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Cars |
The document can be used by organizations and private entrepreneurs operating passenger cars. The procedure for filling out is presented in the letter of Rosstat dated 02/03/2005 No. ИУ-09-22/257. Mandatory condition: there should be no blank fields or details in the form. |
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Freight transport with piecework payment to drivers |
Filled out by companies involved in cargo transportation. Mandatory condition: drivers receive wages on a piece-rate basis. The document provides separate columns for marks of cargo transportation customers. The form also has tear-off coupons, on the basis of which salary calculations are made. It is not allowed to issue a new ticket until the driver has submitted the previous one to the accounting department. |
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Trucks with time-based payment to drivers |
The form is supplemented with a section for details of waybills for transported goods and cargo. Stored together with transport documents. The voucher form is intended for two flights on one working day. |
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The form has tear-off sheets that are used to record services provided by special equipment. Based on the tear-off coupon, the company issues invoices for services provided. |
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Contains special columns for taximeter indicators. The permit is issued for a full work shift, at the end of which the driver submits the completed document to the accounting department or the responsible person. |
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Buses for public and other use |
0345006 and 0345007 |
The forms are suitable for organizations that transport passengers on urban and suburban routes, or for other transportation of passengers. The document is issued to the driver only after the previous ticket has been returned. The form is issued for a working day or full shift. A note from a medical professional confirming the examination is required. |
Storage periods and responsibility
The organization is obliged to ensure the safety of vouchers for a period of 5 years, this is established by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. The same period is established by Art. 29 of Law No. 402-FZ for primary accounting documents.
Responsibility for the correctness of the compilation and reliability of the specified information lies with the persons who provided this information, as well as the head of the institution. An incorrectly compiled voucher is considered void. Tax authorities will not accept such a document as confirmation of transportation expenses for a car, which threatens to increase the income tax base and penalties.
Sample of filling out a waybill
We offer a sample for a budget institution operating a passenger car.
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 before the start of the trip, if the duration of the vehicle driver’s trip exceeds the duration of the shift (working day), or before the start of the first trip, if during the shift (working day) the vehicle driver makes one or more trips.
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.
(see text in the previous edition)
13. Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their signatures indicating last names and initials, except for cases where the individual entrepreneur combines responsibilities driver.
(see text in the previous edition)
14. Dates, times and odometer readings when a vehicle leaves the parking lot and enters the parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver.
(see text in the previous edition)
15. If several waybills are issued for one vehicle, separately for each driver of the vehicle, the date, time and odometer readings when the vehicle leaves the parking lot are entered in the waybill of the driver of the vehicle who is the first to leave the parking lot, and the date, time and readings odometer when the vehicle enters the parking lot - in the waybill of the driver of the vehicle who is the last to enter the parking lot.
(see text in the previous edition)
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 by his signature indicating the surname and initials.
(see text in the previous edition)
16.1. The date and time of pre-trip or pre-shift inspection of the technical condition of a vehicle are marked by the inspector of the technical condition of motor vehicles or the inspector of the technical condition of urban ground electric transport vehicles who carried out the corresponding control, and are certified by his signature indicating the surname and initials.
The rules for filling out travel forms have changed in 2018. In 2017, changes were made to the document execution procedure, as a result of which new details were added.
Thus, if an organization uses unified forms of these documents in its activities, then it will need to make appropriate adjustments to the 2019 waybill form.
Read all the details about the types of waybills, changes made and the procedure for filling out the document in this publication. At the bottom of the page you can download the 2019 passenger car waybill form and a sample form.
The need for waybills
Individual entrepreneurs and organizations need waybills for the following purposes:
- accounting for fuel (gasoline) and fuel consumption;
- accounting for total vehicle costs;
- depreciation charges for vehicles;
- organization (control) of vehicle traffic;
- calculating salaries for drivers.
Regardless of whether the vehicle is leased or owned by the company, it is necessary to issue a waybill relating to the primary documentation.
Types of waybills
Waybill forms differ depending on the types of transport used for transportation. Document forms differ in the order of completion and content.
We invite you to familiarize yourself with the unified document forms in the form of a table, with the help of which you can decide on the most suitable document form for your company:
Form name |
Approval date |
Purpose |
Peculiarities |
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Waybills for passenger carsin 2019 |
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OKUD 0345001 Form 3 |
Justification of costs for fuel and lubricants |
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Form PL-1 “Waybill for a passenger car of an individual entrepreneur” |
Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003) |
Designed for individual entrepreneurs |
Can be used voluntarily |
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OKUD 6002208 Form 16 “Passenger car waybill” |
Justification of costs for fuel and fuels and lubricants in primary accounting |
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OKUD 6002209 Form 16a |
Order of the Minister of Defense of the Russian Federation dated March 28, 2008 No. 139 |
Used to account for vehicle operation |
Used by military structures |
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OKUD 0345003 Form 4 "Taxi waybill" |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
Used as a primary document by organizations that have a taxi fleet to calculate earnings for taxi drivers |
Issued by the dispatcher daily against the driver's signature |
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Waybills for trucks 2019and special vehicles |
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OKUD 0345002 Form 3 special "Waybill for a special vehicle" |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
For the operation of a special vehicle (for example, truck cranes, cleaning machines, etc.), and the correct calculation of wages for the vehicle driver |
Compiled for 1 day (shift) to complete a task for 1-2 customers |
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Form 4-M |
Instruction of the USSR Ministry of Finance No. 156 dated November 30, 1983 |
For transportation of various goods in intercity format (over a long period of time) |
The waybill contains a tear-off coupon for the customer of the cargo |
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OKUD 0345004 Form 4-C "Truck waybill" |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
Allows you to keep comprehensive records of the transportation of goods (goods) by this type of transport and is intended for piecework transportation |
Compiled for 1 day and has a tear-off part (coupon) |
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OKUD 0345005 Form 4-C "Truck waybill" |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
Used when paying for truck work at a time rate |
It is necessary to attach waybills if material assets are transported |
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Form PG-1 “Waybill for a truck of an individual entrepreneur” |
Intended for individual entrepreneurs as a basis for calculating wages to the driver and transportation of cargo, as well as for settlements with customers for transported goods and for writing off costs for fuel and fuels and lubricants |
Draws up for a period of 1 day |
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Form 412-APK "Tractor waybill" |
Order of the Ministry of Agriculture of the Russian Federation dated May 16, 2003 No. 750 |
Used to record work performed by tractor drivers during transport work |
It is not allowed to release the tractor from the garage for transport work without a waybill |
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Waybills for buses |
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OKUD 0345006 Form 6 "Bus waybill" |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
The primary document for recording bus operation both on city routes and in the suburbs. The document is the basis for calculating the bus driver's salary. |
The document contains general information about the bus, fuel consumption and the task that the driver received. |
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Form PA-1 “Bus waybill for an individual entrepreneur” |
Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003) |
The primary document for recording the operation of an individual entrepreneur bus. The document is the basis for calculating the bus driver's salary. |
PA-1 is no longer mandatory for use; individual entrepreneurs are allowed to develop their own forms of the document |
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OKUD 0345007 Form 6 special “Non-public bus waybill” |
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 |
Used for non-public buses (for example, for transporting employees to work or for other irregular transportation) |
The waybill contains a tear-off coupon for the customer |
In addition to waybills, the document flow of organizations and individual entrepreneurs using vehicles or providing cargo transportation services must contain the following accounting documents:
1. Journal of registration of individual entrepreneurs’ waybills (the form of the document is approved by Order of the Ministry of Transport of the Russian Federation dated June 30, 2000 No. 68 (as amended on September 22, 2003)).
2. Invoices (in form T-1, which is approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78).
3. Journal of the movement of waybills (according to Form 8, which is approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78).
The head of the organization must issue an order appointing someone responsible for issuing waybills and maintaining the Waybill Registration Journal. The journal is filled out in chronological order.
When you have decided which form of waybill should be used for the needs of the enterprise, do not forget to approve this document in the accounting policy. This must also be done if you switch to using another form of waybill.
Let us note that an organization or individual entrepreneur has the right to use its own developed document forms, but it is important that it contains all the mandatory details established by Russian legislation.
2019 travel document form: required details
By Order No. 17 of January 18, 2017 and Order No. 476 of November 7, 2017, the Ministry of Transport made changes to the details of the waybill. Now the document must contain 14 mandatory details, namely:
1. Name - DIRECTORY LIST.
2. Document number.
3. Validity period.
4. Information about the owner of the vehicle.
5. Type and model of vehicle.
6. State registration plate of the car.
7. When leaving the garage (entering the garage), indicate the odometer readings.
8. Time hours, minutes and date of departure and arrival at the garage.
9. Signature, also the last name, first name and patronymic of the employee who indicates the date, time and odometer readings on the waybill.
10. Last name, first name and patronymic of the driver of the vehicle.
11. Time and date of medical examination of the car driver before and after the trip.
12. Last name, first name and patronymic of the medical worker who conducted the medical examination, his signature and stamp.
13. A note on the inspection of the technical condition of the vehicle indicating the time and date.
14. Last name, first name and patronymic, as well as the signature of the vehicle’s technical condition inspector.
If you are using a waybill form that you developed yourself, be sure to check that all the details in the document that are required in 2019 are present.
Rules for filling out a waybill in 2018, taking into account changes
The document is drawn up in a single copy. The waybill is handed over to the driver (under signature). Then it must be returned to the official against signature, after which the document is considered closed. Next, the voucher goes to the accounting department.
Mechanic's mark for checking the vehicle before departure
Due to changes made to the procedure for issuing waybills, in 2019 organizations must include in the document a mechanic’s report on checking the vehicle before departure. The norm applies not only to cars, but also to trucks.
The waybill must contain a note from a mechanic or master about checking the car. Inspection of the vehicle before the trip must be carried out by a specialist certified by the transport inspection.
The mechanic's note may contain the following content:
- “The car is technically sound. Exit is permitted."
- Or “Passed pre-trip inspection of technical condition.”
The company must decide on its own what form the mark on the waybill will look like. A marking option similar to a medic’s mark in the form of a stamp is allowed. The most important thing is that it includes the time and date of the inspection, as well as the name of the specialist who performed the inspection and his signature.
The medic and mechanic's marks on the waybill are valid for the duration of the voyage.
If the organization does not have a mechanic, then the vehicle can be inspected at a certified technical center and receive the necessary mark from a specialist.
It is no longer necessary to put a stamp
In accordance with the changes regarding the issuance of waybills in 2019, the seal on the document is not a mandatory requirement. This is stated in paragraph 1 of Order No. 17 of the Ministry of Transport dated January 18, 2017.
Thus, if you do not stamp a document, it will not be considered an error. In addition, many organizations have the right to work without a seal. In any case, even in the absence of a seal, the document will be considered valid if all the details required by law are included in the waybill (No. 402-FZ “On Accounting” dated December 6, 2011, Article 9).
Indicating the exact date and time on the waybill
Starting from December 15, 2017, in accordance with Order of the Ministry of Transport No. 476 dated November 7, 2017, the following must be included in the vehicle data in the waybill:
- date of pre-trip control of the vehicle - day, month and year;
- exact time - hours and minutes.
Organizations that transport goods or passengers are required to undergo control.
Additional information about organizations and individual entrepreneurs
In 2019, organizations and individual entrepreneurs will have to indicate some additional information about themselves on the waybill, namely:
- for organizations - OGRN;
- for individual entrepreneurs - OGRIP.
Previously, such data was not included in the document.
The voucher can be issued for the following periods:
- for one working day;
- for one month;
- for one flight.
The waybill is prepared by dispatchers or employees who are responsible for releasing vehicles on the route.
Storage and liability
Closed waybills must be valid for at least five years (based on Order of the Ministry of Transport of the Russian Federation No. 152 of September 18, 2008). Responsibility for storing the document lies with:
- head of the company;
- officials (responsible for operating the vehicle).
Checking the waybills can be done by:
- traffic police;
In the absence of a waybill, a fine may be imposed under Article 12.13 of the Administrative Code: 200 rubles for each unissued waybill.
The rules for filling out travel forms have changed in 2017. A mark on the technical condition of the car has become mandatory. But it became unnecessary to certify the travel document with a seal.
All relevant information about filling out travel forms is collected in this article. There is a sample of filling out a waybill in 2017, including a passenger one, expert advice. The article will be useful for both accountants of budgetary and commercial organizations.
Forms on which the waybill is issued in 2017
The unified form of the document has been approved. But it is not necessary to use unified forms of primary documents. Therefore, you can develop your own template. We'll tell you how to create a form sheet.
The requirement to have a waybill is contained in paragraph 59 of the Instructions for Budget Accounting and subparagraph 5.4 of paragraph 5 of Order No. 27 of the Ministry of Transport of Russia dated March 9, 1995. In addition, paragraph 2.1.1 of the Traffic Rules, which were approved by Decree of the Government of the Russian Federation dated October 23, 1993 No. 1090, it is said that in certain cases the driver must have with him a waybill, a license card and documents for the cargo being transported, as well as an insurance policy for compulsory civil liability insurance.
If the driver does not have a waybill, he may be fined under Article 12.3 of the Code of the Russian Federation on Administrative Offenses.
Please note that the form of the waybill used depends on the type of vehicle. For example, for passenger cars, form 0345001 is used, and for trucks, waybill forms 0345004 and 0345005 are used.
Correction of a passenger car waybill
Since the waybill is recognized as a primary accounting document, when making corrections to it, one should be guided by paragraph 4 of Instruction No. 25n and paragraph 5 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ.
It is possible to make changes to primary accounting documents, but only by agreement with the participants in business transactions. This must be confirmed by the signatures of the same persons who signed the relevant documents, indicating the date of the corrections. Therefore, a correction (for example, gasoline consumption standards) must be confirmed by the signature of the driver and mechanic (or other authorized person).
Registration of waybills
The employee who issued the waybill to the driver registers it in the waybill register using form 0345008, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The number and date of issue of the document must correspond to the date of its registration in this journal. In each line of the log, the number of the waybill, the date of its issue, the driver’s data are sequentially written down, and the driver and the dispatcher also put their signatures indicating the date the dispatcher received the waybill from the driver.
Waybills - the basis for writing off fuel and lubricants
The accounting department writes off fuel and lubricants on a monthly basis. It should be remembered: in order to reflect such costs in accounting and tax accounting, they need to be documented.
Thus, according to financiers, for tax accounting purposes, expenses for the purchase of gasoline for company cars must meet the requirements established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation, and can be confirmed by waybills and cash receipts for the purchase of fuel. In particular, this position was expressed in the letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1/640.
After the accountant has received the waybills, he checks their correctness and writes off the gasoline consumed by the driver (clause 59 of Instruction No. 25n). To calculate the cost of fuel and lubricants, it is necessary that the actual mileage of the vehicle and fuel consumption be determined in the waybill.
Keep in mind: during inspections, if the document does not contain the necessary information (or even the document itself), inspectors recognize the expenses as unconfirmed.
Additionally, we note that if an organization pays its employee compensation for the use of his personal car for business trips, then the validity of the expenses is also confirmed by waybills. The Russian Ministry of Finance insists on this in letter dated November 16, 2006 No. 03-03-02/275.
Validity period of the waybill
Primary documents should be drawn up in such a way and with such regularity that on their basis it is possible to judge the validity of the expense incurred.
According to Rosstat, expressed in letter No. IU-03-22/257 dated February 3, 2005, a waybill is issued only for one day or shift. It is issued for a longer period in case of a business trip when the driver performs a task for more than one day (shift).
However, in letter dated February 3, 2006 No. 03-03-04/2/23, the Russian Ministry of Finance expressed the following position. A waybill can also be issued for a longer period, for example, a week or even a month. True, even in this case it must ensure accounting of time worked and consumption of fuels and lubricants. And the document will also confirm expenses (including as a taxpayer) for fuel and lubricants. Do not forget, having made such a decision, to approve it in the accounting policy.
There are precedents when judges supported organizations that prepared waybills once a month (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 5, 2004 No. A56-22408/03).
Please note that all these clarifications were made in relation to waybills, which confirmed the validity of taking into account the costs of fuel and lubricants when calculating income tax. Therefore, inspection authorities can refer to the provisions of Instruction No. 25n, according to which budgetary institutions are required to use unified forms of primary accounting documents. The list of document forms of class 03 of the All-Russian Classifier of Management Documentation (OKUD) also includes forms of waybills intended for completion for one day.
Thus, in order to avoid conflict situations with regulatory authorities, we still recommend drawing up a waybill daily.
Speedometer readings on the waybill
A mechanic or another employee appointed by the manager checks and records the vehicle’s speedometer readings on a daily basis in the waybill (in the columns “Speedometer readings” and “Speedometer readings when returning to the garage”). Of course, the speedometer readings on the waybill at the beginning of the day must coincide with the readings at the end of the previous day of operation of the car. Based on the data in these columns, the standard amount of fuel consumed is determined based on the actual mileage of the vehicle and fuel consumption standards approved by order of the manager.