Journal of movement of waybills. Waybill. Download waybill.Download waybill register

Logbook waybills are required to conduct all organizations that use vehicles in the implementation of their activities. Legislation dictates special requirements for maintaining and filling out this journal. We will tell you more later in our article.

The magazine consists of several parts.

Title page:

• Legal name of the enterprise.
• Details of the organization (OKPO).
• Logging period.

Tabular part with information:

• The number of the waybill and the actual date of issue to the driver.
• Information of the driver (full name and personnel number).
• Garage number of the car.
• Signatures of authorized persons and responsible persons (driver, dispatcher, accountant).

The journal of registration and issuance of waybills has the so-called continuous numbering and must be kept in chronological order. As soon as the accounting book is filled out, it must be flashed and endorsed with the seal of the enterprise and the signature of the owner of the enterprise.

Basically, at enterprises, an accountant for primary documentation or another authorized employee of the organization fills out the accounting log, in employment contract which is registered. In individual cases, the obligation to keep and register the accounting of waybills is assigned to a third-party organization (if the accounting is outsourced). In this case, an agreement is signed between the parties with the terms of cooperation, rights and obligations to each other. This option is allowed by the legislation of the Russian Federation. In addition, the document can be submitted electronically.

If you need to make corrections to the waybill register, you should be guided by legislative regulations. Corrections in the journal, as in other primary documents, should be carried out by easily crossing out incorrect data and making a new entry with the date and endorsement with a signature and seal.

A sample of filling out a journal can be downloaded for free.

At the legislative level, every organization using vehicles for business or production is required to keep a waybill register. They must be filled out in accordance with the standard in accordance with form No. 8. This document is considered primary documentation, which actually confirms the costs of fuel and lubricants, allows you to plan costs and reduce tax payments. In addition, a ledger is required for accrual to drivers.

The waybill register is a standard unified form No. 8 used by companies that have vehicles (TC) to monitor the operation of the vehicle fleet and fuel costs. How this registration document is used, whether the standard form is mandatory for use and whether an alternative is possible, this publication will tell.

Journal of registering the movement of waybills: what kind of document is this

Form No. 8 was approved by the State Statistics Committee in 1997 and until 2013 was mandatory for enterprises that have any vehicles on their balance sheets. Since the beginning of 2013, it has ceased to be mandatory, but this does not mean at all that there is no need to keep a journal now. It's just that legislators have allowed companies to develop more convenient forms of the document, while retaining, nevertheless, a full set of mandatory details. Note that most companies still use the waybill register. , by adding the necessary (important for the company) columns.

A typical or modified form of the journal is entered into the workflow with a mark in the accounting policy or a separate order of the head. Usually the journal is updated annually, however, in large motor transport enterprises, a monthly cycle is often set, which is also mentioned in the accounting policy of the company. As a primary accounting document, general rule the journal is stored in the enterprise or archive for at least five years.

Waybill movement journal: how it is applied

The law obliges firms and entrepreneurs that use vehicles of various categories in their activities to issue drivers with waybills (PL) - documents giving the right to operate them. It records information about the route, the remaining and movement of fuel, speedometer readings, features of the workflow (for example, the number of lifts), the time to go to work and arrive at the garage. Large and motor transport enterprises practice the daily issuance of waybills. Small organizations whose activities are not related to motor transport can issue a waybill for drivers for up to 1 month. But, whatever the frequency of issuing vouchers, they must be recorded in the register of PLs.

Requirements for completing the journal

Form No. 8 is a magazine, on the title page of which the name of the company, its status and period of coverage are indicated. The journal itself is a table in which information is entered about all waybills issued by the company. Even if any of them is incorrectly completed and spoiled, it is attached to the journal with the mark "Destroyed", and its number must be entered in the general chronological order in the journal.

Like many registration books, the journal has continuous numbering of sheets, is stitched, certified by the signature of the head and the seal of the organization (if any). Responsibility for filling out the document and the accuracy of the information in it lies with the employee assigned to perform this work by order of the management or in accordance with official duties. The waybill register, form 8, can be downloaded below. It looks like this:

All columns of this form are mandatory. They reflect in chronological order information about the number of the submarine, the date of issue, the full name of the driver to whom it was issued and his confirming signature. When returning the waybill, a note is made on the date of its return and confirmed by the signature of the dispatcher, who accepts the sheet and transfers it to the accountant for processing. The accountant also confirms the transfer of vouchers by hand in receipt.

Waybill register: sample filling

	Date of issue of p/l	Driver		Garage number TC				Note
					driver in receipt of p/l	dispatcher and the date of acceptance of the p / l and documents from the driver	accountant and the date of acceptance of the p / l
		Sergeev Anton Mikhailovich			driver painting	dispatcher's signature	01/13/2017 accountant's signature	filled in with the peculiarities of the route, etc.
		Pershin Andrey Viktorovich			driver painting	dispatcher's signature	01/13/2017 accountant's signature

Enterprises and businessmen have the right to supplement the table with columns with different information that they consider necessary. So, many companies enter information about the route of the vehicle, delivered goods, vehicle mileage, fuel consumption, etc.

The importance of this accounting document is also determined by the fact that it is one of the confirmations of the operation of the company's vehicles, and, consequently, fuel costs, which make it possible to reduce the tax base by reducing the corresponding payments. In addition, the journal, fixing the exits of drivers on the line and information about the time of work, serves as the basis for calculating wages for the company's drivers.

The waybill of a truck is the main document of primary accounting, which, together with the consignment note for the transportation of goods, determines the indicators for accounting for the work of the rolling stock and the driver, as well as for calculating wages for the driver and making payments for the transportation of goods.
For freight vehicles, the Decree of the State Statistics Committee of Russia on November 28, 1997 N 78 approved two forms of waybills - form N 4-c and form N 4-p.

* Form N 4-c (piecework) is used when carrying out the transportation of goods, subject to payment for the car at piecework rates.
* Form N 4-p (time-based) is used subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers during the thorns of one working day (shift) of the driver.

The tear-off coupons of the waybill are filled in by the customer and serve as the basis for the organization-owner of the vehicle to present an invoice to the customer.
The corresponding tear-off coupon is attached to the account. The waybill remains in the organization that owns the vehicle, it repeats identical records about the time the car has been operated by the customer and serves as the basis for accounting for the operation of the vehicle during the working day.

In the case when inventory items will be transported with time-based payment for the operation of the car, the numbers of commodity-transport documents are entered into the waybill and one copy of these commodity-transport documents is attached, as a result of which the number of tons of cargo transported and other indicators reflecting the work are indicated. car and driver.
Filling in the waybill before issuing it to the driver is carried out by the dispatcher of the organization or a person authorized to do so. The rest of the data is filled in by employees of the organization that owns the vehicle and customers. It should be remembered that participation in filling out the waybill is not allowed, with the exception of signatures certifying acceptance (when leaving) and delivery (when returning the car).
Waybills in forms N 4-c and N 4-p are issued to the driver against receipt by an authorized person only for one working day (shift), provided that the driver has handed over the waybill of the previous day of work.

Filling out the waybill is carried out in the following sequence:

1. Under the name of the document, the date of its issue (day, month, year) is recorded, which must correspond to the date of registration of the issued waybill in the journal.

2. In the "Operating mode" line, a code is written corresponding to the mode of operation (work on weekdays, business trip, summarized accounting of working hours, daily accounting of working hours, work on a weekend or holiday, work on schedule or outside the schedule, etc. ), in accordance with which the wages of the driver are calculated.

3. In the lines "Column", "Brigade" the numbers of the column and brigade are recorded, which include a car and a driver.

4. In the lines dedicated to the vehicle, write down the brand, state number, as well as its garage number.

5. In the lines dedicated to the driver, the surname, initials, personnel number assigned to the employee in the transport organization, the number of the certificate and the class of the driver working on this waybill are recorded.

6. The lines dedicated to the license card indicate information about its type (standard, limited), registration number and series.

7. In the lines "Trailers" the brands, state and garage numbers of trailers and semi-trailers produced on the line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines in the places of their re-trailing.

8. In the line "Accompanying persons" the names and initials of the persons accompanying the car to complete the task (loaders, freight forwarders, trainee, etc.) are recorded.

9. In the section "Work of the driver and the car" - information about the departure and return of the car according to the schedule.

10. In the "Assignment to the driver" section:

In column 18 "To whose disposal", on the basis of an application or a single order of the customer, the name of the customer is recorded, at whose disposal the car must arrive to complete the task.

Column 19 "Time of arrival" records the time (in hours and minutes) of the arrival of the car to the customer according to his application, a single order or the schedule of the car under the terms of the contract.

Columns 20-21 (addresses of loading and unloading points) indicate where to take the cargo from and where to deliver it according to the application, a single order of the customer or under the terms of the contract.

In column 22 "Name of cargo" the name of the cargo presented for transportation is recorded on the basis of an application or a single order of the customer.

In column 23 "Number of loaded rides", on the basis of an application or a one-time order, the number of loaded rides necessary to complete the task is recorded.

Column 24 "Distance" records the distances of cargo transportation, determined according to the data of the road authorities, or according to the map of the area (city plan) using a curvimeter, or according to the list of distances compiled on the basis of measurement reports or according to the speedometer of the car (on seasonal transportation), fixed act of the transport organization and the customer.

Column 25 "Transport tons" records the amount of cargo that needs to be transported for the customer.
The right to change the task specified in the "Assignment to the driver" section has only a motor transport organization. Only in exceptional cases, the customer can, in agreement with the transport organization, change the task.

11. On the front side of the waybill, in the line "Issue fuel", the amount of fuel required for issuance to complete the task, taking into account the remaining fuel of the previous day of work, is written in words.

In the line "Signature of the dispatcher" the dispatcher certifies with his signature that the details of the waybill filled in by him are correct and that the driver has a driver's license.

Filling out the waybill before leaving the garage is carried out in the following sequence:

1. In the section "Movement of fuel" in columns 9, 10 and 11 and in the corresponding lines, the tanker, the technician for fuels and lubricants (POL) or an authorized person record the amount of fuel issued.

2. On the front side, a person authorized by the transport organization to carry out a pre-trip medical examination certifies with his signature the state of health of the driver and the possibility of allowing him to drive a car.

3. In the section "Work of the driver and the car" in column 5 "Speedometer readings", the mechanic of the checkpoint (checkpoint) or the technical control department (OTK) records the speedometer reading when the car leaves the line, and in column 6 "Actual time" stamp - clock puts down the actual time of departure of the car from the garage. In the event of a malfunction or absence of a clock stamp, the time is recorded manually in the following sequence: day, month, hours, minutes.

4. In the section "Movement of fuel" in column 12 "Balance at departure", the mechanic of the checkpoint or quality control department records the amount of fuel in the tanks of the car at the exit, and certifies the correctness of all entries made by signing in this column.

5. In the lines dedicated to the technical serviceability of the car, the mechanic of the checkpoint or quality control department certifies with his signature the transfer of the car to the driver in a technically sound condition and permission to leave the garage. In the lines defining the driver who accepted the car, the driver certifies by his signature that the car was accepted in a technically sound condition and that he received the job assignment.

Filling in the waybill on the line is carried out in the following sequence:

1. In the section "The sequence of the task" form N 4-c:

1.1. In column 27, the numbers of completed trips are recorded sequentially. The record is intended for posting the attached shipping documents for trips.

1.2. In columns 36-38 "Numbers of the attached commodity-transport documents (TTD)" the consignor records all the numbers of the commodity-transport documents related to this trip.

1.3. In columns 28-30 "Arrival" the date and time (hours and minutes) of the presentation by the driver of the waybill to the consignor or consignee at the entrance gate or at the checkpoint at the points of loading or unloading (except for stations railways). In the absence of an entrance gate or a checkpoint, the indicated column is not filled in, the time of arrival at the point of loading or unloading is entered in the consignment note (THN).

1.4. In columns 39 and 40, the name of the consignor is indicated, the consignor signs and stamps, confirming the correctness of the details of the waybill filled in by him.

2. In the "Downtime on the line" section, the technical assistance service employee or an authorized person in the appropriate columns write down the reason for the downtime, the date and time of the start and end of the downtime and certify these entries with their signature.

3. In the lines "Special marks" on the front side, information is written that is not provided for in the form of the waybill (marks from the traffic police, customers when refusing to load the car, various road services, etc.).

When returning the car to the garage, the waybill is filled out in the following sequence:

1. In the "Results of the work of the car and trailers" section, fuel consumption, time in the order, number of rides and races, mileage (according to the speedometer), transportation volumes are indicated.

2. In the "Movement of fuel" section, the mechanic of the checkpoint or quality control department fills in column 13 "Balance upon return" and signs under it. In the same section, the tanker, fuel technician or authorized person, when handing over fuel and lubricants by the driver, fill in column 14 "Surrendered" and sign under it.

3. In the line "Passed by the driver", the driver certifies with his signature that the car was handed over to the mechanics of the checkpoint or quality control department in a technically sound (faulty) condition. The mechanic of the checkpoint or quality control department in the line "Accepted" by his signature certifies the receipt of the car from the driver in a technically sound (faulty) condition.

After the driver submits the waybill, the dispatcher or other authorized person fills it out in the following sequence:

1. In the section "Work of the driver and the car" in column 6 "Zero mileage", according to the distance table, the dispatcher records the distance from the garage to the first loading point and from the last unloading point to the garage.

2. In the "Fuel movement" section in column 15 "Rate change factor" the dispatcher writes down one general coefficient of change in the fuel consumption rate for the entire day of the car's operation, associated with the operation of the car at an increased fuel consumption rate, in column 16 "Special equipment operation time" and column 17 "Engine operation time", on the basis of the relevant entries in the TTL attached to the waybill, respectively, records the operation time of special equipment and additional engine operation time under special operating conditions (engine operation rotating loading and unloading mechanisms, etc.). These details are necessary to determine the additional rate of fuel consumption. The correctness of filling in these details the dispatcher certifies with a signature under the appropriate columns.

3. In the "Sequence of task execution" section, the dispatcher in column 27 writes down the total number of trips (cell "total", and in the line "TGD in quantity" - the total number of delivered shipping documents. For the total number of delivered and accepted shipping documents the driver signs in the line "Passed by the driver", and the dispatcher - in the line "Accepted by the dispatcher".

Filling out the waybill form N 4-p is characterized by the following features:

1. In the section "Assignment to the driver" in column 18 "At whose disposal ...", on the basis of the application or a single order of the customer, the dispatcher records the name and address of the customer, at whose disposal the car must arrive to complete the task, in columns 19 and 20 - the planned time of arrival and departure, in column 21 - the planned number of hours of work and in column 22 - the number of trips according to the plan.

2. The customer's tear-off coupon, which is the basis for the automobile company to present an invoice for payment for transport services and is attached to it, is filled in by the customer. In it, the customer:

2.1. On the basis of the waybill presented by the driver, he fills in the appropriate lines with the number and date of issue of the waybill, the name of the motor company on whose rolling stock the goods are transported, the brand and state numbers of the arrived car and trailers.

2.2. In the line "Customer" writes the name of the organization, surname and initials of the official responsible for the use of the car.

2.3. In the lines "Arrival ..." and "Departure ..." indicates the time of arrival and departure of the car from the customer.

2.4. In the lines "Attached TGD" he enters the numbers of TGD, one copy of which is attached to the waybill, and indicates their total number.

2.5. In the line "Number of rides" enters the total number of rides performed.

2.6. In the line "Signature and stamp of the customer" he signs and puts a stamp, confirming the correctness of filling in the details of the corresponding lines of the waybill.
The heads of the organization, as well as persons responsible for the operation of trucks and participating in filling out the document, are responsible for the correct completion of the waybill.
Waybills are stored in the organization together with shipping documents, making it possible to check them simultaneously.

Yes, you can. Unified forms are obligatory only for motor transport organizations. Other companies have the right to independently develop forms of waybills. Record non-standard waybills in the accounting

The document developed by the company must meet the requirements for primary documents. In addition, the "own" form of the waybill must include all the mandatory details provided for by the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. In particular, these are information about the driver and data about the vehicle.

We add that in order to avoid disputes with the tax authorities, it is safer to write a route - indicate a specific destination and place of departure.

What documents on fuel and lubricants (except for the waybill) will the Federal Tax Service request?

Inspectors may ask for papers that the company is rationing costs. The head of the company, by his order, must approve separately summer and winter fuel consumption rates. To do this, control races of cars are carried out (under given conditions). Their result is drawn up by an act of control arrival in any form.

Also, a commission is appointed by a separate order, which will constantly conduct control measurements of fuel consumption in transport.

Is a travel log required?

No, not required. But if your company has a lot of official vehicles, it is better to keep such a document. This will allow you to control the movement of waybills and their delivery to the accounting department. The standard form of the accounting journal (form No. 8) was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. But the company can develop its own form.

Are there documents that can replace waybills?

The cost of fuel and lubricants can be confirmed not only by waybills, but also by any other documents that allow you to reliably determine the path traveled by transport. For example, papers filled out on the basis of data from metering and control devices for the movement of cars. Such a device may be equipment with a built-in satellite navigation system (letter dated June 16, 2011 No. 03-03-06/1/354).

What do I need to account for VAT when buying gasoline for cash?

In order to deduct VAT, you will need a cash receipt and an invoice. At the same time, the gas station will issue an invoice only if the accountant (the employee who buys fuel) has a power of attorney to receive goods and materials. When there is no power of attorney, the invoice will not be issued. In this case, see if VAT is mentioned on the receipt. If not, the fuel can be accounted for at the purchase price. That is, write off the entire amount that is reflected in the check as expenses. If VAT is indicated, then it is better not to deduct this tax and not to attribute it to expenses. This is the safest option.

The log book for the movement of waybills is a standard form that is used at enterprises that have vehicles on their balance sheet. In the article, we will analyze whether the Journal is mandatory for maintenance, how to fill out the document correctly, who is responsible for its maintenance.

Why do you need a waybill register

According to the current legislation, all business entities that have vehicles on their balance sheet are required to keep records of fuel consumption based on entries in waybills. This obligation is assigned both to organizations and enterprises, and individuals registered in the form of IP.

To systematize the workflow in terms of compiling and processing waybills, a special document is used - the Journal of registering the movement of waybills. It is designed to control the timing of the transfer of waybills to the dispatcher and their subsequent submission to the accounting department for writing off fuel costs.

Is it necessary to keep a waybill register?

Since the introduction of the Journal in 1997, the document has been mandatory for organizations and enterprises, regardless of ownership and organizational and legal structure. The company, on the balance sheet of which vehicles were listed, had to keep a register of the movement of waybills without fail.

In 2013, legislative changes came into force, according to which the obligation to maintain the Journal for organizations and entrepreneurs was abolished. Thus, from the specified period, the decision on the need to use the Journal when accounting for the movement of waybills is made by each business entity on an individual basis, based on production needs.

According to current practice, the Journal currently uses large companies, as well as trucking and logistics companies that own a large fleet of vehicles.

The form of the Journal of accounting for the movement of waybills

The log book for the movement of waybills (form No. 8) is filled out on a unified form approved by the Decree of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997. Unlike the waybill form, which, due to legislative innovations in last years has undergone some changes, form No. 8 of the Journal of registering the movement of waybills has remained unchanged since the introduction of the document in 1997.

From 1997 to 2013, enterprises and organizations filled out the document exclusively in accordance with the approved form. Since 2013 (that is, since the abolition of the obligation to maintain the Journal), form No. 8 has been advisory in nature. In other words, business entities have the right to change the form, adding new columns to it and excluding unnecessary ones, based on the specifics of the activities of a particular organization.

If the company decides that it is necessary to keep a Journal, then this fact must be recorded in the accounting policy, together with the chosen form of the document (standard or modified).

Responsible for maintaining the Journal

Operating legislative acts do not fix the obligation to maintain the Register of the movement of waybills for a specific position (division, etc.). Thus, enterprises have the right to independently choose an employee who will be responsible for maintaining the Journal. As a rule, such an employee is the dispatcher of the transport department, who accepts waybills from drivers and transfers them to an accountant to write off fuel costs in accordance with established standards.

Responsible for maintaining the Journal of the movement of waybills must be recorded in the accounting policy. In general, the document indicates the position of the employee whose duties are charged with filling out the Journal.

How to journal properly

Currently, the legislation does not put forward any clear requirements regarding the maintenance of the Journal, and therefore the procedure for issuing a document remains at the discretion of the enterprise. Below is an algorithm of actions for compiling and filling out the Journal, prepared taking into account general regulatory recommendations:

Step 1. Selecting the form of the Journal

On the preparatory stage the company decides on the form in accordance with which the Travel Log will be drawn up. The firm has the right:

• use the unified form No. 8, approved by the Decree of the State Statistics Committee No. 78 of November 28, 1997;
• the form No. 8 was modified, supplementing it with new columns and deleting unnecessary positions;
• develop absolutely new form document in accordance with the peculiarities of the internal document flow of the company.

Step-2. Choice of responsible person

Before proceeding to the approval of the form of the document, the management of the enterprise should select an employee who will fill out the Journal. This can be an employee whose activities are directly related to the preparation of waybills (dispatcher or head of the transport department, one of the drivers, etc.), and an employee of another department (business manager, archive worker, etc.).

Step-3. Reflection of the order of filling the Journal in the accounting policy

After choosing the form of the Journal and the approval of the person responsible for its maintenance, this information is reflected in the accounting policy or in another document that regulates the internal document flow of the enterprise (for example, the Procedure for maintaining internal document flow). Data on the procedure for maintaining the Journal is reflected in the form of a separate section, indicating the following information:

• date of commencement of using the Journal (for example, the Journal is required to be completed from 01/01/2018);
• approved form of the Journal (can be issued as an annex to the Procedure or to the accounting policy);
• the person responsible for maintaining the Journal (position, structural unit);
• features of compiling the Journal (the document is drawn up for 1 year, half a year, quarter, month, etc.);
• the procedure for filling out the Journal (the deadline for transferring waybills from the driver to the dispatcher, from the dispatcher to the accountant).

Step-4. Using the Journal

After the entry into force of the accounting policy, the Journal should be maintained in the approved manner:

1. The responsible employee (for example, the dispatcher of the transport department) begins the maintenance of the Journal, namely, signs it (indicates the period and date of the start of maintenance) and numbers the pages.
2. Drivers daily (weekly) fill out waybills, after which they transfer them to the dispatcher, who, in turn, fixes the delivery of documents to the Journal. When transferring the waybill to the dispatcher, the driver puts his signature and the current date in the Journal.
3. Having received waybills from the drivers, the dispatcher transfers them to the accounting department. The fact of the transfer of each document is recorded by the signature of the accountant and dispatcher, indicating the current date.
4. Having accepted waybills from the dispatcher, the accountant reflects the costs of writing off fuel in accordance with established standards.

The transfer of waybills to the dispatcher, and subsequently to the accounting department, is carried out in accordance with the deadlines approved in the accounting policy. For example, drivers of Magnat LLC are required to hand over waybills a week in advance no later than the next Monday. At the same time, the duty of the dispatcher is to enter data into the Journal and transfer waybills for the reporting month to the accounting department no later than the 5th day of the next month.

Step-5. Stitching and storage of the Journal

At the end of the Journal, the document is stapled and transferred to the archive for storage. The period of storage of the Journal in the general order is 5 years.

Sample Fill

Consider an example. According to the accounting policy of Flagman LLC, the drivers of the vehicle transfer the waybills for the past week to the dispatcher of the transport department no later than Monday of the next week. The dispatcher sends waybills for the period from the 1st to the 15th day of the reporting month until the 20th day of the reporting month. Waybills are reflected in the Journal of movement of waybills.

Waybill		Driver		Vehicle garage number	The driver received a p / sheet	The dispatcher received a p / sheet and documents from the driver	The accountant received a p / sheet from the dispatcher
№	date of issue	Full name	Tab. No.
14-71	04.06.18	Kulikov S.D.	1233	104	Kulikov 04.06.18	Starova 07.06.18	Bulkin
13-22	04.06.18	Shimanov D.L.	4014	99	Shimanov 04.06.18	Starova 06.06.18	Bulkin
18-33	04.06.18	Skuratov S.V.	3088	86	Skuratov 04.06.18	Starova 11.06.18	Bulkin

You can download the travel log form here ⇒ .

Is it possible to keep a register of the movement of waybills in electronic form

According to the current legislation, the organization retains the right to maintain the Journal in electronic form. IN this case, similarly general order, the company needs in the accounting policy:

• the form of the Journal;
• responsible person;
• how to complete the document.