Form waybill sp. What are the features of the waybill for individual entrepreneurs (form)

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Order
№ 152

September 18, 2008 Registered with the Ministry of Justice of the Russian Federation on October 08, 2008
Registration N 12414

On the approval of mandatory details and the procedure for filling out waybills

In pursuance of Part 1 of Article 6 of the Federal Law of November 8, 2007 N 259-FZ "Charter of Road Transport and Urban Surface Electric Transport" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, N 46, Art. 5555) I order:

1. Approve the attached mandatory details and the procedure for filling out waybills.

2. Recognize as invalid the orders of the Ministry of Transport of the Russian Federation: dated June 30, 2000 N 68 "On the introduction of travel documentation for individual entrepreneurs engaged in transportation activities in road transport" (registered by the Ministry of Justice of Russia on July 3, 2000, registration N 2298); dated September 22, 2003 N 191 "On amendments and additions to the order of the Ministry of Transport of the Russian Federation dated June 30, 2000 N 68" (registered by the Ministry of Justice of Russia on October 6, 2003, registration N 5150).

Minister
I. Levitin

Mandatory details and procedure for filling out waybills

I. General provisions

1. Mandatory details and the procedure for filling out waybills were developed in accordance with the Federal Law of November 8, 2007 N 259-FZ "Charter of Road Transport and Urban Surface Electric Transport" (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5555) . 2. Mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams.

II. Mandatory details of the waybill

Entrepreneurs providing services to others on their own may use their own vehicles. Like all legal entities, they must fill out a certain set of papers, including a waybill for individual entrepreneurs. The process is carried out on the basis of the basic form, which acts as a confirmation of the provision of a particular service. An entrepreneur can additionally develop his own forms of accounting for the movement of vehicles. They can be used legally if they contain all the required details of the "primary" and are an annex to the accounting policy of the taxpayer. Otherwise, the tax inspector will not accept these documents as supporting documents. In addition, drivers may have disputes with traffic police officers.

There are several main purposes for which the use of a waybill is appropriate - the calculation of wages for the driver, the implementation of settlement transactions with customers, the debiting of money for fuel resources, lubricants. As part of the requirements of tax control officials, a person driving a truck must show his waybill and other documents reflecting the features of work and goods. This fact is indicated in the SDA. In the case of transportation of special goods, the documents must be marked "dangerous goods".

When commercial transportation is carried out, waybills are compiled on the basis of an order from the country's Ministry of Transport. The procedure, which is defined by this document, acts as a mandatory rule for entrepreneurs who own transport. If there is a specially trained hired employee, the driver can act in several ways - write out waybills on his own or appoint a special responsible person to perform these actions. It is better to use the second option, especially if this employee has undergone specialized training and knows exactly how, who and when should issue the appropriate forms.

The waybill of a truck of an individual entrepreneur is drawn up strictly according to the regulations for the 1st day of work. If more time is required to complete the task, the driver must carry a longer document with him, especially if he is outside the place where the truck is located. If it is necessary to issue a sheet for a passenger car or bus, entrepreneurs use the unified forms PL-1, PA-1. Due to the fact that the form of the sheet is not mandatory, such types of documentation as 4-C and 4-P can also be used. Documentation is carried out in one version and without copies. The main thing is to fix the use of certain forms at a particular enterprise for the provision of transport and related services by internal rules for document management.

Form management for IP

The issuance of a travel document is carried out together with papers for the transportation of a specific consignment, in particular, they are related to the consignment note - the main document of the carrier. On the basis of the database that forms the basis of the primary document PG-1, the salary is calculated, as well as settlements with customers and clients. The waybill contains information about the entrepreneur himself and information about his car. If there is no end date and signature, as well as some details, the documentation is considered to be null and void. With such a form, your driver runs the risk of being stopped at the first check.

One of the sections of the route sheet is filled in directly after the fact. It is here that data such as the indicator of the total mileage of freight transport, the duration of the operation of the equipment, and the description of the cargo carried by transport are noted. The document is subject to fixation within the framework of the relevant accounting book - a unified form of transport companies. Then the correctly completed form is signed directly by the individual entrepreneur and issued to drivers leaving the route. Form PG-1 can also be used as a waybill to justify the fuel used during the trip. This means that it can be requested by the tax controller during an on-site audit. You should scrupulously observe the rules and terms of storage of this type of documentation.

What threatens for the lack of a waybill on hand

If the document is not with you, a fine will be issued for the lack of a waybill. Its value is fixed by the relevant legislative norms, and the traffic police officers, when indicating it, can rely on two articles of the rules:

Part 2 Art. 12.3;

In the first case, the driver acts as the person responsible for the vehicle, so the employee has the right to write him a fine of 500 rubles and issue a warning. In the second case, the penalties reach large amounts, sometimes - 100,000 rubles. These measures are applied not only for the actual absence of a document, but also in connection with the incorrect execution of its data. At the same time, the driver and the legal entity for which he is employed can be fined under both articles. It turns out that the entrepreneur is at great risk if he does not draw up all the fields of the waybill strictly according to the regulations. It is convenient when there is a special staff unit for this with a specialized education and well-developed skills in preparing papers of this type.

Waybill sample

Consider the form of a waybill for an IP truck. The title page contains several pieces of information.

In the upper area of ​​the form, the serial number and time during which the vehicle is used are recorded;

On the left in the lower part, data directly about the entrepreneur are noted - full name, registration, numbers;

After that, there is a note about the type and brand of the car, its state number;

The right side contains the personal data of the driver, including the number of his rights, full name;

If the situation requires it, the individual entrepreneur must issue a license card for the car, then it will be possible to reflect the registration information in the waybill, as required by law. In the lower part, a note is recorded that the driver is healthy (this fact is documented by obtaining a certificate of medical examination), and the transport also got the opportunity to drive due to good technical condition (an appropriate inspection by a mechanic must be carried out). This is confirmed by the signature of the responsible person and the stamp following it. If all the rules of the regulations are observed, then no one will be able to challenge the correctness of filling out the document and issue a fine for violating the regulations.

After full confirmation in the line "Departure", "Return" it is necessary to put down the actual time of departure, as well as the period in which the driver returned to the place of permanent parking of the car. Also, the responsible person must indicate the speedometer readings, which are recorded upon departure and directly during the arrival of the transport. The waybill for individual entrepreneurs, the form of which also contains other information, involves filling out the section “Work of a driver and a truck”. It contains line by line information about the customer, this is his name, place of stay, distance. In this case, information about several customers can be specified. Such a norm is directly enshrined in the instructions for filling out the accompanying transport documents.

Also, the waybill of the IP of the truck assumes a table that has a set of other values. In this case, the overall result of the work is summed up, the data on the mileage, the duration of the work and the weight of the cargo transported are summed up. In this paragraph, special marks may appear, which reflect information about what downtime, accidents and repairs occurred during the car's entry to the route. Seal and signature are obligatory attributes of all events held. The tax authority will want to make sure that the document provides comprehensive information about a particular event.

There is a sample waybill that can be found on the Internet. If this document is presented in the traditional PG-1 format, it is usually intended for entrepreneurs who do not employ a driver. In this case, some elements of the tour may be omitted, usually they are marked with an asterisk. A competent approach to filling out the documentation will allow you to achieve a good result with papers and avoid problems with the traffic police, as well as prevent difficulties with the calculations. Pay attention to whether all the required details are in the primary documents that you use. Especially if you downloaded these forms from the Web. Requirements for the "primary" are enshrined in the law on accounting.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The waybill (including for individual entrepreneurs) is understood as the primary document used to account for the vehicle and make payments to the driver. On its basis, fuel and lubricants are calculated and written off, the salary of the driver is calculated, and the use of transport is controlled. It is also needed from the point of view of compliance with the rules of commercial transportation - traffic police inspectors carefully check the documents of carriers.

In what cases are waybills needed for IP?

When using transport for commercial purposes, the question often arises: does an individual entrepreneur need a waybill. Yes I need it. Its content is strictly regulated by the Order of the Ministry of Transport of the Russian Federation No. 152 dated September 18, 2008. This standard fixed the obligation to use and the rules for filling out this document. The previous rules applied only to organizations. For new entrepreneurs, they are also required to fill out waybills.

The above order does not contain certain forms of forms, but only states the presence of mandatory details, explains their filling.

Waybill of a truck of an individual entrepreneur

When carrying out freight transportation, an entrepreneur can use the PG-1 form. It is aimed at individual entrepreneurs who do not use the labor of hired drivers. It is possible to develop your own more convenient form. The main condition is the availability of details approved by the Order of the Ministry of Transport.

The voucher must be stamped with pre-trip medical examination and maintenance. When transporting goods, a consignment note is also required for it. It is compiled by employees of the accounting department, the dispatcher or the individual entrepreneur himself. A waybill for a truck of an individual entrepreneur issued in accordance with all the rules is recorded in the ledger and certified by the entrepreneur. It allows you to justify the cost of fuel and calculate the salary of the driver. The voucher records not only the travel time, but also the period of downtime, accidents, technical stops.

Work with cargo transportation customers is recorded in the section describing the work of the driver and the nature of the operation of the vehicle. It indicates the name of the client, the point of departure and end of the journey, the nature of the cargo, the mileage and the duration of the trip. The summary columns indicate information about the results of the operation of the vehicle - the total mileage per shift and the total operating time, the weight of the transported cargo.

Waybill for taxi

Passenger transportation requires strict compliance with the law. Without a waybill filled out and issued in accordance with all the rules, an individual entrepreneur or a driver hired by him will not be able to confirm the volume of transportation carried out. It is issued by the dispatcher before the start of the working day, and is filled in by the driver himself. On its basis, the amount of the handed over revenue is verified and the salary is calculated. There is no strictly approved form for taxi drivers. You can use form 4 from 1997 or a form that you have personally developed. The main condition is the compliance of the details with the order of the Ministry of Transport No. 152.

The term of the permit is not regulated, it is determined by the entrepreneur himself. It is most practical to write it out for one shift. The number of trips from shift to shift can vary, so using one document for several days, a week or a month is extremely inconvenient for both the driver and the IP accountant. It is issued not for a car, but for a specific driver. Several drivers can take the same car during the day, so records are kept for each employee separately.

When providing taxi services, an individual entrepreneur is obliged to keep records of issued waybills and store them for at least five years.

IP bus waybill

Unlike trucks and cars used in business, buses have their own form. This is the PA-1 form, approved by the order of the Ministry of Transport No. 68 of 06/30/2000. In 2008, with the release of Order No. 152, the form was finalized in accordance with its requirements. The waybill of the bus of an individual entrepreneur is compiled solely for the correct calculation of the remuneration to the driver and control by the traffic police (it indicates the departure time for the flight, route, customer, speedometer readings). It is issued by the dispatcher, the driver enters the data into it and transfers it to the accounting department for accounting.

Waybill form for IP

Strict adherence to typographic forms is not required. Waybills for individual entrepreneurs are not valid without the following details.

• Name - waybill - and its registration number.
• Date of issue and period of validity. Daily cards are issued at the beginning of each work shift. In long-term, the period must be indicated.
• Full contact details of the owner of the vehicle: full name, address and phone number.
• Detailed information about the vehicle: type, model, license plate, odometer data.
• The date and time of the start/end of the shift.
• Full name of the driver, a mark on the passage of pre- and post-trip medical examination.

Sections about the work of the driver and the result of using the car are filled in at will. The first one displays the number of flights per shift, their route, length in km and hours. In the second, the total is knocked out: mileage, travel time for calculating wages. You can also provide graphs for displaying downtime, accidents and technical stops during the shift.

Penalty for the absence of a waybill for individual entrepreneurs

To the question: is an IP waybill needed when providing carrier services, you can simply answer - for its absence, a fine of 500 rubles is provided. (part 2 of article 12.3 of the Code of Administrative Offenses of the Russian Federation). Traffic police officers may refer to Art. 12.31.1 of the Code of Administrative Offenses of the Russian Federation, which provides for fines of 20,000 and 100,000 rubles, but these regulations apply only to legal entities. IP is not such, therefore, it does not fall under their action. The law also provides for liability for incorrect filling. The absence of a mark on the passage of a medical or technical examination before departure is punishable by a fine of 5,000 to 100,000 rubles. (in this case, individual entrepreneurs are equated to legal entities).

Until now, the Decree of the Goskomstat of Russia No. 78 served as a document that should have been guided when issuing travel tickets. It established the obligation to maintain primary accounting according to the unified forms of primary accounting documentation (including waybills) given in it when carrying out activities for the operation of construction machines, mechanisms, vehicles and when sending and receiving goods transported by road.

However, this regulation only applies to legal entities. In connection with this, it was released Order of the Ministry of Transport of Russia No. 68 applicable to individual entrepreneurs. This order provided forms of waybills for the 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 in accordance with paragraph 2 of the Order of the Ministry of Transport of Russia No. 152.

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

First of all, we 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 following mandatory details must be in the waybill:

- 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 of the above details should have been present before. What are the nuances?

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

The waybill of an individual entrepreneur was issued if the driver completed the task for more than one day (shift) outside the place of permanent parking of the vehicle ( Clause 5 of Annex 5 to Order of the Ministry of Transport of Russia No. 68).

Now it is allowed to issue any waybill for the day or period not exceeding one month . No conditions are stipulated for this. Therefore, it is required 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 also be reflected in the name of the waybill, for example: "Waybill for a 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 place of permanent parking and arrival back is also reflected, and if the waybill is issued for more than one day, then not only hours, minutes, but also the day, month, year are noted. Data on the mileage and time of departure 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 a dispatcher, as indicated in 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 should no longer be required to certify each waybill with his personal signature, as required Order of the Ministry of Transport of Russia No. 68 .

Information about the driver. Of course, you must specify the name of the driver. 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. The indication of such details was not required by any of the unified forms given in Decree of the State Statistics Committee of Russia No. 78, nor Order of the Ministry of Transport of Russia No. 68. All that was needed was the signature of a health worker involved in the pre-trip medical examination, certifying the driver's health condition and his admission to drive a motor vehicle. Legal entities will have to find a place on the unified 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 an individual entrepreneur (cancelled), provide for the indication of the number of the driver's license, as well as the data of the license card. Now this information is not included in the number of required details.

More than one waybill can now be issued for the same vehicle, if drivers use the vehicle alternately (in shifts) during its validity period. In this case, the date, time and indications of the mileage when the vehicle leaves the permanent parking lot are entered in the waybill of the driver who first leaves the permanent parking place, and the date, time and indications of the mileage when the vehicle enters the permanent parking lot - in 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 the journal of their registration. Waybills must be kept for at least five years. In fact, this requirement is paragraph 1 of Art. 17 of the Law on Accounting.

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

Quite often, an entrepreneur uses a personal car in their activities, this is not prohibited by law. At the same time, using the simplified tax system, it is possible to write off the costs of fuel and lubricants on it. You can confirm such expenses with documents that confirm that the transport is used for production needs. Such documents are: invoice, check, receipt and waybill. In the article, we will consider the instructions for issuing an IP waybill for a car and a truck that are relevant for 2018.

Why do you need a waybill

The waybill is the primary document that is used to record cars and make payments for working with drivers on them. In addition, based on the sheet, you can calculate and write off fuel and lubricants, calculate wages, and also monitor the use of cars. It should be borne in mind that it is required not only for accounting, but according to the rules of commercial transportation.

Waybill for IP

When an entrepreneur uses a car, bus or other vehicle for commercial purposes, he wonders if he needs to fill out a waybill.

The answer to this question is unequivocal, the waybill must be filled in by all organizations and entrepreneurs using transport. Even if the individual entrepreneur applies special tax regimes ( STS "income" or UTII), in which no accounting of expenses is kept, this does not relieve him of the obligation to fill out waybills. In addition, a waybill is compiled not only to confirm expenses, but also to pay drivers for wages, as well as to account for funds spent on fuel and lubricants. The waybill can also be used as a supporting document in disputes with the tax authorities regarding the application of UTII or others.

Waybill of a truck or car

Important! The waybill form PG-1 does not apply, since the order in accordance with which this document was approved has become invalid since 2008.

The most convenient is the use of a self-developed sheet form, which is developed on the basis of a unified form.
Let us consider in detail what a waybill developed independently or modified on the basis of a unified form should contain.

The table contains a list of mandatory details that must be contained in the waybill. The entrepreneur can add additional details at his discretion. For example, to indicate information that takes into account the peculiarities of business activities, such as the transportation of passengers, baggage or cargo.

A waybill is issued for a period of one day to a month. If the period is more than 1 day, then the time of dispatch and return is indicated in hours, minutes, with the date. The details of the driver's license and license card are not mandatory for inclusion in the waybill.

When several employees work in turn on a vehicle, several copies of waybills can be issued for the entire period of operation.

How to issue a travel ticket

A waybill is issued in a single copy for each vehicle. The type of car must be indicated immediately, in the name of the sheet. That is, the name will be one of the following: “Passenger vehicle waybill”, “Truck waybill”, “Bus waybill”, etc.

A specially approved employee is responsible for filling out the travel form. For example, it can be a dispatcher, or a secretary of motor transport. If there are no such employees in the organization, then any other authorized employee can be responsible for this. Such an employee is appointed by order of the entrepreneur. All information entered in the waybill must be certified by a signature with a decryption of the head, as well as a stamp. If the driver himself is an individual entrepreneur, he has the right to make notes on the sheet without additional certification by signature.

Waybills must be numbered. After the leaving car has returned to the garage, the waybill is subject to verification. This can be done by a mechanic or another employee who is responsible for the operation of the car. Having checked the data on fuel consumption, odometer readings and other indicators in the sheet, the employee certifies the document with a signature and (or) seal.

Responsibility for the absence of a waybill from an individual entrepreneur

Important! The waybill is one of the primary documents. It must be kept for at least 5 years.

If the entrepreneur does not have or lost a waybill, then he can be held liable in the form of a fine:
10,000 rubles - for a single violation;
30,000 rubles - if the violation was committed more than once in one tax period;
40,000 rubles or 20% of the unpaid tax amount, if the absence of a waybill led to an underestimation of the tax base.
500 rubles - a fine for a driver who carries passengers or luggage without a waybill.

Waybill register

In addition to the mandatory registration of waybills, the entrepreneur will need to keep a register of waybills. There are no exceptions to the execution of this document, they are required to be maintained by all entrepreneurs who own a car.
Since 2013, both for organizations and for individual entrepreneurs, it is not necessary to keep a register of waybills according to a unified form No. 8. You can develop your own form of the journal. However, it is quite convenient to use a specially designed form, so many enterprises have left them in their work, modifying the form to suit their requirements.

The register of sheets is needed in order to be able to control the issuance and return of waybills. It contains information on absolutely all sheets, regardless of the frequency of issuance of these documents.

The procedure for filling out the waybill register

The journal can be kept both in electronic form and in paper form.
The title page must contain the full name of the entrepreneur, the date the journal was started, or the period for which this document was entered.

After filling out the journal, it must be flashed, sealed with the entrepreneur's signature and seal, if provided.
The main part of the journal is a table and is designed to fill in information on issued sheets indicating the full name of the employee. In case of emerging features of the route, fill in the "Note" column.

IP waybill if the car is rented

A frequent question is filling out a waybill when renting a car. After all, the owners of the vehicle are obliged to draw up waybills. However, if an individual entrepreneur rents a car from another organization, then he actually uses it, that is, he is its actual owner. Accordingly, in such a situation, the tenant of the vehicle, and not its owner, is obliged to fill out the waybill. The basis for this will be the vehicle lease agreement.