The waybills are presented by the primary accounting documentation, which must be compiled by each entrepreneur or company manager, if the company's activities are related to the use of cars. If the company is the owner of the car, then it is the waybills that confirm the possibility of using the vehicle in the process of doing business. If the car belongs to the employee, then the sheets allow you to determine the optimal amount of compensation for using the car for official purposes. Filling out the waybill is an important process, since serious mistakes cannot be made during the procedure. The process is carried out by company officials.
The concept and need for waybills
They are the primary documents confirming the use of the machine for the company. They contain important information about the direct vehicle, driver and company. These documents can be checked by the labor inspectorate, tax inspectors or traffic police, so company officials must take into account the rules for filling out travel sheets. They will help to avoid various violations and errors.
If the inspectors find any inaccurate information and errors, this will become the basis for the imposition of large fines.
Why used?
Filling the waybill is carried out by each organization, which in one way or another is associated with the need to use vehicles. Using this document, you can achieve several goals at once, which include:
- the car is monitored during the working day;
- based on this document, the driver’s salary is calculated;
- fixed amount of money spent on fuel and lubricants;
- depreciation is correctly calculated on the used property;
- total expenses for the car are taken into account.
In addition, the driver needs the waybill for presentation to the traffic police officer, since it is he who confirms the legality of the carriage of goods or passengers. He acts as evidence that the vehicle is in optimal condition, and that a particular citizen is the official driver. If during the check errors are found in the document or the absence of a waybill is revealed at all, the driver will be held liable on the basis of Art. 12.13 Administrative Code.
Document Features
Filling the waybill is considered a fairly simple process. Each company independently chooses whether to use a single form or whether a unique form of this document will be developed, which is enshrined in the organization’s internal regulatory documentation.
If the company specializes in the transport of people or goods, then the car accounting procedure should be carried out only on a specially approved sheet form. Who should issue directions to drivers? The process is carried out exclusively by the employer who prepares and fills out this document. Usually, the director of the company issues an order by which he appoints the person in charge. It is this company employee who is involved in the creation, filling and transfer of leaflets to drivers.
The features of filling out a document include:
- a sheet is written out exclusively when using the car for business purposes;
- it doesn’t matter for what reason the owner of the company uses a particular vehicle, so the car can be owned by the company on the basis of ownership or leased out;
- the maximum validity period of a document is 30 days;
- it is allowed to write it out for one day or even for one trip.
According to the new rules in force in 2018, it is allowed to extend the validity of the sheet.
Document types
The rules for filling out the waybills may vary slightly depending on the variety of this document. Each type of vehicle uses its own type of leaflet. Therefore, there are waybills for the following vehicles:
- Trucks
- cars;
- special transport;
- taxi, which can be a car or a truck;
- buses that may be intended for public passenger traffic or other purposes.
For each vehicle, the corresponding form is used. If the organization is independently engaged in the development of documentation, then the selected form is fixed in a special journal.
The nuances of filling
The procedure for filling the waybill is determined individually in each company. Most often, the following rules and features are used for this:
- a dispatcher is appointed by order of the head of the company, who draws up travel sheets for each car used by employees in the process of fulfilling work duties;
- if the company is small, then the documentation is often filled out by the direct driver of the car, but they enter information only in one part of the form, which refers to the mileage of the car, for which odometer indicators are taken into account;
- it is allowed to enter information to use a special program with which the extra parts of the document are hidden;
- Before sending the car on a flight, the responsible employee of the company must make sure that the vehicle is in optimal condition;
- before the flight, even drivers must undergo a medical examination confirming that citizens can drive.
After the flight, the sheet is transferred back to the dispatcher. As soon as the document expires, it is transferred for storage to the company's archive for 5 years. For errors and violation of responsibility are the leaders of the organization.
An example of filling out a vehicle waybill can be found below.
What information is included?
Filling in the waybill of a car or truck should be carried out by an authorized employee of the company. He must first understand the rules of this process. Mandatory details when filling out the waybill are presented with the following information:
- document's name;
- his number;
- validity;
- information about the car owner;
- type and make of machine;
- car registration numbers;
- odometer indicators, and they are removed when the car leaves the enterprise, as well as when sending the vehicle to the garage;
- exact time of departure and arrival;
- information about the responsible employee of the company, which puts the car on line and compiles a waybill;
- driver information;
- time and date of the driver’s medical examination;
- information about the medical officer conducting the examination;
- a mark on the time and date of the technical inspection of the car, and the procedure can be performed directly in the organization, if there is the necessary equipment and relevant specialists;
- information about the mechanics who performed the inspection.
It is allowed to enter other information into the document. This is possible if the organization uses its own waybill.
What information is optional?
The procedure for filling out the waybill may vary slightly from company to company. The following points are taken into account:
- It does not require the presence on the print sheet of the company with the details;
- especially much attention should be paid to studying the technical condition of the car;
- the single form of this document has been abolished in law;
- there is no need to indicate the route in the text, since only the data presented by the odometer is required.
In practice, the traffic police or employees of other inspection bodies often believe that the lack of information about the route is a serious violation, so drivers and owners of companies are held accountable. In this case, you have to go to court to challenge large fines. To avoid such unpleasant situations, it is recommended to write down directly in the text of the document what the end point of the route is.
The nuances of using the document
Filling the waybill of a truck or other transport is a mandatory process for any company that uses different machines for work activities. Using this document has the following features:
- Form 4-C applies if piecework indicators are used to calculate driver wages;
- if time-based wages are used, a waybill is created in form 4-P;
- in addition to this document, drivers must have accompanying documentation provided by the bill of lading for the transported goods;
- a document is written out exclusively by a responsible person working on a specific shift;
- the document should be marked by a mechanic checking the technical condition of the machine, a medical worker conducting a medical examination, a dispatcher sending a car on a flight, and also the direct driver.
Every waybill should be available in every company in the optimal quantity.
Document retention period
Companies must keep their trip sheets for at least 5 years, which is prescribed in the Order of the Ministry of Transport No. 152 and the Federal Law No. 402.
If serious errors or violations are made during the filling of the waybill, the document is invalidated, therefore it cannot be used for any purpose. Responsibility for such errors lies with officials who fill out the documentation, as well as the direct manager of the company.
How to develop your own form?
Not all companies prefer to use uniform forms, so they prefer to develop their own forms of the document. For this, it is allowed to use any structure, as well as to include different points in the document.
But when forming a new form, it is taken into account that mandatory details should be included in the text. Without them, the waybill is easily recognized as invalid, therefore, it will not be possible to use it for any purpose.
After developing the form, it is necessary to transfer its sample to the Federal Tax Service at the place of registration. In this case, it is possible to avoid in the future problems with the assignment of expenses on waybills to the costs of the company.
Responsibility for the absence of a document
If the driver moves along the roads without the necessary set of documents, which include the waybill, then this is a significant violation. He is brought to administrative responsibility by the traffic police, so he will have to pay a fine of 500 rubles.
Legal entities with such violations shall pay a fine in the amount of 100 thousand rubles. The same penalties apply to firms that transport people or goods by electric transport.
Other features
When filling out the waybill of a bus or other transport, other nuances are taken into account:
- it is not necessary to draw up a waybill if a rented car is used, but with its help it is possible to take into account the costs of fuel and lubricants in the expenses of the company;
- one leaflet is drawn up for one trip, but its validity period can vary from 1 to 30 days;
- it is not allowed to fill out the documentation partially, otherwise such a document will be declared invalid.
The responsible person appointed as the dispatcher must first pass special courses that allow him to understand the rules for compiling the basic documentation that every driver of the company must have. Additionally, the driver must have a certificate of medical examination before the flight.
Conclusion
Waybills are important documents in any company specializing in the transport of goods or people. They are compiled by special employees of the enterprise appointed to the post by issuing an order by the organization’s management.
Each firm can develop its own form of documentation, but some mandatory details must be present on the form. If errors or violations are detected, then the sheet shall be deemed invalid or null and void.