Manually fill in the journal for issuing waybills. Rules for filling out the waybill register

Accounting for fuels and lubricants (POL) by business entities is implemented using waybills. The form of the form is unified, it provides fields for reflecting fuel consumption, indicating the route of movement and the actual mileage. Waybills can be used to control the consumption of gasoline, diesel fuel, lubricants. The obligation to issue special documentation arises from organizations that have at least one vehicle.

How is the movement of waybills carried out at the enterprise

The document management system at the enterprise should be organized taking into account the specifics of filling out and storing documents related to the use of fuels and lubricants. For each case of operation of vehicles, a waybill must be issued. Information about the forms being drawn up is entered in the journal in the form No. 8.

The management of enterprises must ensure the safety of waybills for 5 years. To write off fuel and lubricants, it is necessary to submit receipts for fuel payment to the accounting department. If inaccuracies or errors are found in the completed fields of the waybill, changes can be made to it. This is done subject to the approval of the correction by two responsible specialists.

IMPORTANT! If employees use personal transport for work purposes, they are entitled to receive compensation for this. To do this, a note is made in the waybill about the belonging of a particular car to an employee.

The form of journal No. 8 is unified; lines or blocks cannot be deleted from it. Enterprises are allowed to expand the list of indicators indicated in the document. It is possible to optimize the system for controlling the movement of waybills by introducing electronic registration of forms. Automation of the procedure reduces the time spent by employees on working with documents and minimizes the risk of information leaks. It is possible to ensure the operability of electronic document management in the transport accounting segment with the help of specialized programs or outsourcing services.

BTW, the tax authorities, representatives of the labor inspectorate and traffic police officers may be interested in the correctness and completeness of filling out waybills and the organization of control over their movement.

The ban on keeping logs of vouchers in electronic format in legislative framework not provided. Enterprises have the right to independently decide how they organize accounting:

• fill out the paper version of the journal;
• maintain tables in Excel;
• limited to filling out the form in the 1C program.

The main requirement is compliance with the form of the document, the presence of mandatory details and the ability to quickly print the completed pages of the form.

Basic Documentation

Measures to monitor fuel consumption rates and the validity of fuel write-offs are implemented with the obligatory execution of waybills and their log book Form No. 8. The forms were approved by the State Statistics Committee in the Decree of November 28, 1997 No. 78. The rules for filling out documents are given in the Order of the Ministry of Transport dated September 18, 2008 No. 152. It is allowed to develop your own waybill template, which must contain the required details of the primary documentation. A complete list of information, the reflection of which is necessary, is contained in the Law of December 6, 2011 No. 402-FZ.

Waybills are issued according to different templates depending on the type of transport being operated. They can be used to account for fuel resources by:

• light vehicles;
• special transport;
• passenger taxi;
• trucks;
• buses.

A waybill form with all the necessary data is issued to the driver before leaving for work. The validity period of the document is limited to 1 day. An exception is provided for cases of sending employees on business trips lasting more than a day. For situations with business travelers, the main requirement of regulatory authorities for issuing a waybill is the ability to take into account working time and objectively reflect fuel costs.

REMEMBER! The speedometer readings must be entered into the waybills before leaving at the beginning of the shift and after the end of work. The values ​​for the end of the day and for the morning of the next day must match.

Depending on the document form used, an accountant can write off fuel and lubricants according to actual fuel consumption or according to established standards. Waybills entitle drivers to operate a specific vehicle during working hours. The form indicates the intended route of movement, the remaining fuel and speedometer data. Additionally, they enter information about the specifics of work activities and the time of the beginning of the working day and its end.

NOTE! Waybills are not filled in when using fuel and lubricants in the instruments. For walk-behind tractors, chainsaws and other special equipment they draw up.

It is possible not to stamp the waybills; to identify the owner of the vehicle, the name of the enterprise (lessor), its address and telephone number is sufficient. The norm is supported by the text of the Order of the Ministry of Transport of January 18, 2017 No. 17. The seal placed on the form is not considered an error. When operating one car by several drivers in shift mode, vouchers for each driver are issued separately. The journal belongs to the category of primary documentation, so the period of storage at the enterprise cannot be less than 5 years.

Each voucher issued to an employee must be registered in the journal. The document is drawn up on the first page with a title page. It indicates the name of the organization, the status and the time interval for which the records are made. The content of the magazine is presented in a table that is filled in as the vouchers are issued.

If the waybill was incorrectly filled out, the form was spoiled, the data on this should be reflected in the log form No. 8. Such vouchers are attached to the magazine, a note is made that the sheets are damaged. Information is entered with the preservation of the chronology of paperwork.

The log book is characterized by continuous numbering. The book must be stitched and certified by the signature of the director of the enterprise. The signature is supported by the seal of the organization. This is necessary to ensure the safety of the document and prevent attempts to destroy individual sheets of the book. The head of the institution by order appoints a person who will be responsible for keeping the journal.

The document in form No. 8 reflects the following information:

• the serial number of the issued waybill;
• date of issue of the document in chronology;
• Full name of the driver in whose name the voucher is issued;
• vehicle license plates;
• the signature of the driver who received the completed form of the waybill.

If there was a return of the voucher, then a corresponding entry is made in the log. The return date must be indicated, confirmed by the signature of the responsible dispatcher. Form 8 must contain the signatures of the following officials:

• a driver who confirms the receipt of a waybill;
• a dispatcher or other authorized employee who receives permits from drivers at the end of the shift;
• an accountant who, with his signature, must certify the correctness of filling out the document and the fact of its acceptance for accounting.

Form 8 or your own magazine template can be printed and stitched by employees of the enterprise or ordered from a printing house. The term for which the accounting book is started is established by the accounting policy of the institution. The recommended interval is from 1 month to a year.

If an error is found

If errors are found in the log, they are allowed to be corrected. The procedure for making changes to the completed columns is regulated by the Law of December 6, 2011 No. 402-FZ in Art. 9. Algorithm of actions:

• cross out incorrect information with one line;
• next to the correction, the entry “Corrected” is made;
• an inscription with the correct data is indicated;
• the date of corrective actions must be put down;
• each case of correction must be confirmed by the handwritten signature of the responsible official.

Self-designed shape

If an enterprise uses self-developed templates of documents for accounting for fuel and lubricants, these forms must be reflected in two local acts of the organization:

• accounting policy;
• order for the approval of the primary form.

Information about the organization, the number of the document and the date of its compilation must be entered in the order approving the sample of the waybill or the voucher register. In the text block of the order, the subject of consideration is indicated - the approval of a new document template. Be sure to specify the date from which the form will be entered into the document management system. The final section of the order lists the employees who must be guided by this local act and their signatures.

Document's name: Journal of the movement of waybills (Typical intersectoral form No. 8)
Format:.docx
The size: 70 kb

A waybill register must be kept by each transport company. This is necessary to control and record the cost of gasoline, control the technical condition and other issues. Waybills show, in fact, all the work on the vehicle. This is mileage, all questions on repair and maintenance.

In addition, this form determines the hours of work and accrues wages to drivers. Therefore, it is important to fill in all the data very accurately so that in the end it does not turn out that the document will be invalid due to a small inaccuracy. You can download a sample of the waybill registration log on the pages of our portal for free. There you will see an example of filling that will allow you not to make obvious mistakes.

What is this form and what is its purpose?

The logbook of the movement of waybills form 8 is state-issued paper. It was adopted in 1997 and is mandatory for conducting in transport companies. A few years ago, the obligation to conduct it was canceled, but this does not mean that now it can not be conducted. It is necessary to maintain it, but it can be simplified based on the wishes of the company. On our website there is a sample journal for issuing waybills in an empty and completed version. He will help you fill out the form correctly the first time.

It is important that the required details and data are preserved in it, but the form can be changed to more convenient option. The waybill movement journal is filled out constantly and after filling it out, the company must keep it for at least 5 years, since it is one of the documents of the enterprise's primary documentation.

Where and how is it applied?

According to the law, the form must be kept by all companies that use vehicles in their activities. The documents contain all the information about them. Before trips, drivers are issued a waybill, as well as documents giving the right to operate the vehicle.

It must contain detailed information about the route, the balance and refueling, the features of the technical condition, as well as the exact time of departure for the route and the time of its completion. Large enterprises fill out the document daily. It is easy to track the hours of work of the driver and the technical condition of the vehicle.

Small companies that do not transport passengers issue sheets for 30 days. This document must be recorded in the register of waybills. All data is entered there.

Shelf life

The legislation does not provide for a law on the need to store this document, but it is better to do this. The sheet refers to government documents, so it is best to store it at the facility for at least 5 years. If necessary, these documents are raised and confirm the data entered there. Therefore, do not rush to get rid of the data that you may need! You can always download the travel log from us.

Each organization that has vehicles for official use must keep records of the movement of issued waybills. For this, a special form is provided, which is called the "Journal of Recording the Movement of Waybills". The site will tell you how this document should look like and how to fill it out without errors.

Organizations and entrepreneurs that provide transport services or simply use company cars in their work are required to regularly register all completed waybills in a special journal. It is defined by Article 6 Federal Law No. 259-FZ dated 08.11.2007 and by order of the Ministry of Transport of September 18, 2008 No. 152. The form of the journal for registering the movement of waybills was approved a long time ago Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78. During these twenty years, neither Form No. 8 itself, nor the procedure for maintaining it, have ever changed. Although legislators have made amendments to filling out waybills more than once, the last of which occurred at the beginning of 2019. In addition to form No. 8, several more forms were approved by the State Statistics Committee for issuing relevant waybills (for trucks and cars, as well as buses). They will be discussed in another article, and now we will dwell in more detail on the accounting documentation of the primary type, designed to control the movement of waybills issued to drivers, as well as the delivery of used sheets back to the accounting department of the organization.

What is a waybill register

The use of such an accounting document has several advantages at once, which make the use of the journal useful even for those firms that are not required to do so. In particular, it makes it possible to control the timeliness and procedure for issuing vouchers and more quickly check the write-off of fuels and lubricants. Standard intersectoral form No. 8 (OKUD 0345008) is a sheet bound in the form of a book, on which a table of nine columns is applied. Each organization can develop and use its own form of this document, since its form is recommended and mandatory. Developing your own table will allow you to arrange the columns in a convenient order, remove unnecessary data and add relevant ones. The template states, in particular:

• the number of the waybill and the date of its issue;
• personnel number and full name of the driver of the vehicle;
• garage number of the vehicle (indicating the registration state number in the standard form is not provided, but it can be taken into account in your form);
• driver's signature on receipt of the ticket;
• signature of the person authorized to issue and accept the voucher (dispatcher);
• date of acceptance of the sheet and the signature of the accountant;
• column for notes.

It is necessary to fill out the waybill register, the standard form of which can be downloaded at the end of the article, in the manner prescribed by order of the Ministry of Transport of the Russian Federation of September 18, 2008, No. 152. This procedure is the same for all vehicle users.

Waybill register: sample filling

There are usually no problems in filling out this standard form. Entries can be made by hand or filled out on a computer form, and at the end of the day, sheets can be printed out so that all authorized persons can sign. In a handwritten version, it is more convenient to maintain a document if there are a lot of cars in the organization and the dispatcher constantly issues and accepts tickets. The title page of the document, as usual, should contain the name of the organization, its OKPO and the period for which the form was entered. No signatures or seals are required on the title page. The pages of the document must be numbered and their number is indicated on its back. It is not necessary to stitch and seal the form.

Inside the form, it is enough to fill in the columns as needed. No summing up is required. A sample of filling out a typical journal for issuing waybills looks like this:

After the journal runs out of free sheets and columns, it should be stored in the archive of the organization for at least three years, after which it can be destroyed.

Making a waybill is a laborious process. Many drivers have problems if they do not have forms of a special, approved form. Employers also suffer from this - they can pay a fine of 100 thousand rubles. In order to avoid questions, one should keep not only waybills, but also a log of their movement.

We list the correct forms, samples of these documents.

Rules for filling out the journal for registering the movement of waybills

To control the movement of waybills, which are issued to drivers by organizations, management or an accountant must keep a special journal in which all issued documents will be recorded.

The cover of the magazine must be filled out according to Form No. 8. It includes the name of the company, form codes, as well as the start and end dates of accounting, or the period for which you report.

The cover is not printed. It is affixed at the end of the document, fastening and confirming all entries.

After the title of the document, a table of 9 chapters should be drawn up. By the way, a professional accountant knows that an accounting journal can be kept in the 1C: Enterprise program. Entering records into the database is not difficult. But there is one thing: the magazine must be printed out so that the driver, dispatcher and accountant can put their signature.

The journal can be issued for any period - no more than 1 year. If your company makes a sufficient number of shipments per month, then it is better to start a new magazine every month. When closing the document, you should check all the data with the waybills and put a seal, the signature of the head of the company. If the organization has only a few trips per year, then control can be carried out annually.

Download the form of the page of the journal for recording the movement of waybills in Excel format

Sample, waybill form for a passenger car - form No. 3

Download the waybill form for a passenger car form No. 3 in Word format

Waybill for a special car - a sample and a form of form No. 3 special

Download the form of the waybill for a special vehicle form No. 3 special in Excel format

Sample and form of a waybill for a taxi car - form No. 4

Download the form of a waybill for a taxi car form No. 4 in Word format

Waybill for a truck - a sample and form of form No. 4 C

Most organizations use vehicles. But the operation of transport involves significant costs, and it is important to control them. The main document confirming the expenses and movement of the car is the waybill. This is a primary document that reflects detailed information about the route, cargo, passengers, driver and vehicle. Their records should be kept in a special journal.

The waybill register (JU) must be kept by all organizations that own vehicles (clause 17 of the order of the Ministry of Transport dated September 18, 2008 No. 152).

The Law on Accounting No. 402 of December 6, 2011 abolished the mandatory use of a unified document form - code according to OKUD 0345008. Form No. 8 was approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

However, the institution has the right to maintain the LC according to this optional form No. 8, or it is necessary to approve its own version in the accounting policy, which takes into account the specifics of the organization's activities.

In order No. 52n on the approval of the forms of primary documents and accounting registers used by public sector organizations, the form of the document is not indicated.

Fulfilling the requirements of Law No. 402-FZ on the forms of accounting for business transactions and the conditions of Order No. 152 of the Ministry of Transport, determine the form and procedure for filling in the accounting policy.

Journal of issuance of waybills, sample

We offer an option that can be developed and approved by the organization.

Waybill register, form 8, download

Accounting procedure

The form of the waybill, like the JU, can be developed and approved independently or applied approved by Decree No. 78. The document will be invalid if at least one of the required details is missing. They are defined by 402-FZ and Order No. 152:

1. Document's name.
2. Document number in chronological order.
3. Validity.
4. Information about the organization - the owner of the vehicle, including PSRN.
5. Vehicle type and model.
6. State car registration plate.
7. Odometer reading before leaving and upon returning to the garage (parking lot).
8. Date and time of departure and return to the garage (parking lot).
9. Signature and full name responsible employee who indicated the odometer reading, date and time.
10. FULL NAME. driver.
11. Date and time of pre-trip and post-trip medical examinations (certifications) of the driver.
12. Stamp, signature and full name health worker who performed the medical examination.
13. A note about the inspection of the technical condition of the car before leaving, indicating the date and time (minutes and hours).
14. Signature and full name responsible for checking the technical condition of the vehicle (mechanic, controller, foreman).

It is conducted according to a simple algorithm: all issued vouchers are indicated in the journal, without exception. For accounting, end-to-end numbering is used in chronological order.

ZhU is compiled for a month, and each time on a new page, unless other periods are established in the accounting policy of the organization.

For more information on how to make a ticket, read the article. "Rules for issuing and maintaining waybills in 2019".

An example of a completed ticket

Waybill register, sample filling

Consider how to fill out a ZhU in a budgetary institution, using an example. GBOU DOD SDYUSSHOR "ALLURE" operates a car brand "Renault Logan". In January 2019, the driver was issued 3 vouchers.

Step 1. We fill in the title page, OKPO code and the name of the organization, indicate the period for which we fill out the ZhU.

Step 2. Fill in the tabular part. We write down the number of the ticket and the date of issue. We indicate the full name. (in full) the driver and his personnel number. We put the garage number of the car. In the note, indicate the destination and other information.

Step 3. We ask you to sign the LC of the driver, dispatcher and accountant. Similarly, we reflect the rest of the vouchers.

After filling out the magazine for a month (or another period established by the organization), it must be numbered and stitched, stamped, indicate the number of sheets on the back of the magazine, the date of firmware firmware and be assured by the manager.

Waybill register, download the completed form

Shelf life and liability

The current legislation does not establish an exact framework for storage for this case. Keep the filed and numbered document in the organization for at least 5 years, as it contains information about the primary source (waybills). Determine by a separate order the person responsible for the maintenance and storage of ZhU. Under the signature, familiarize him with the procedure for maintaining the document.

If the organization does not keep a register of the issuance of waybills, the sample is not approved, then the tax authorities can be fined under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. That is, at the request of the tax inspectorate, the institution must provide the required documentation within the prescribed period. If this is not done, the IFTS will issue a fine - 200 rubles for each document.