How to correctly fill out the waybill traffic log. Rules for filling out the waybill register

Yes, you can. Unified forms are obligatory only for motor transport organizations. Other companies have the right to independently develop forms 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.

Changes in the design of waybills in 2017, as well as an example of filling out a waybill, we considered in our separate consultations. In this article we will talk about the register of the movement of waybills.

Who should keep a travel log

Organizations and individual entrepreneurs providing transport services are required to register completed waybills in the waybill register (clause 1, article 1, clause 1, article 6 of Federal Law No. 259-FZ of November 8, 2007, clause 17 of the Order of the Ministry of Transport of September 18 .2008 No. 152).

The rest of the persons using vehicles can keep a waybill register at their own discretion. The use of such a journal will make it possible to control the timeliness of issuing waybills and, consequently, the write-off of fuels and lubricants used by vehicles, information about the use of which was reflected in the corresponding waybills.

Travel log form

The journal for registering the movement of waybills (form No. 8) was approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78.

Waybill accounting log (form 8): download in Excel

It is indicated that this log is maintained to control the movement of waybills issued to the driver and the delivery of processed waybills to the accounting department.

The organization and the individual entrepreneur, if necessary, can develop the form of the journal on their own.

Waybill register: sample filling

Let's give an example of filling in the register of movement of waybills on the example of the form approved


The waybill journal is a primary document, and its storage period is at least 5 years. Log example Let's move on to documents and examples. To get started, you can download the form of the waybill movement journal No. 8. The algorithm for filling out the journal is simple and boils down to the following: information about all waybills issued by the organization is entered into the register for the issuance of waybills. No exceptions to this case not provided. The journal is consecutively numbered and is kept in chronological order. After the magazine is completely filled, it is stitched, sealed and signed by the head. Maintaining in electronic form There are no prohibitions in the legislation on keeping a log of the movement of waybills in electronic form. You can keep a journal electronically in any convenient form: in Excel, 1C, cloud program, etc.

Online journal for an accountant

Law of 06.12.2011 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-developed form 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 waybill or the voucher register.

How is the waybill registered?

Travel log book, sample filling out The form of the log was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, but it is still valid and contains the mandatory details necessary for accounting and tax control, as well as for further calculation of wages for drivers. Mandatory information includes:

  • information about the number and date of issue of the waybill;
  • data about the driver, his personnel number;
  • garage number of the vehicle (usually it is assigned by government agencies, but private companies do not, so it is allowed to leave the corresponding column blank).

Entries in the form are confirmed by three employees at once:

  • the driver himself;
  • the one who entered the information (for example, the dispatcher);
  • as well as the accountant who received the document.

Appointment and filling out the waybill register in form 8

Attention

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.


Important

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 using 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.

Filling out the travel log

    Info

    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.

    Waybill register: form 8

    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.

    Rules for filling out the waybill register


    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.

    What is the procedure for filling out the waybill register?

    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 registration log 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.

    Journal of waybills in electronic form

    The order of filling in the register of traffic, registration and issuance of waybills The register of movement, registration and issuance of waybills consists of 2 parts:

  1. The title page, on which the name of the organization or individual entrepreneur is written, the OKPO code, as well as the period for which the journal is filled out.
  2. The tabular part, which indicates:
  • the number of the waybill and the date of its issue;
  • driver's data and personnel number;
  • garage number of the car;
  • Signatures of persons responsible for keeping the journal:
    • driver - on receipt of a waybill;
    • dispatcher (employee performing his functions) - on receipt of documents from the driver;
    • accountant - on checking and accepting the waybill for accounting.

Also, if necessary, a note is made.

Download the register of waybills in electronic form

Despite the standard form of the journal, the legislation allows the development and maintenance of its own journal and the addition of new items to it that the organization deems necessary, but on the condition that the items indicated in the approved form must be given without fail. This must be taken into account in order to comply with the rules for conducting settlements between the company and the customer, as well as to control the work performed by the driver and payroll. Keeping a journal is very beneficial for large enterprises, since after filing a report with tax authorities This information can significantly reduce the organization's tax payments.
If the journal is filled out incorrectly with a number of identified errors, then all costs for fuels and lubricants during an audit by the tax service will be invalidated.

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

On the reverse side, it must be sealed and signed by the head and chief accountant. The corresponding columns indicate the names and positions of the persons responsible for maintaining and designing the journal, and their signatures. The tabular part consists of 9 columns:

  1. Ordinal number of the waybill.
  2. Date of issue.
  3. Driver's personal information.
  4. Personnel Number.
  5. Driver's garage number and car make.
  6. Signature of receipt of the sheet by the driver.
  7. Dispatcher's signature and date of receipt of the waybill and other documents of the driver.
  8. Signature of the accountant and date of receipt of the sheet.
  9. Note.

The journal must contain information about all issued waybills, regardless of their form.

The serial numbers of the forms must be continuous.

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 log 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, fuel balance and movement, speedometer readings, work process features (for example, the number of cargo lifts), 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 rests 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.

Transportation of goods is a whole industry. Especially such it has become in the modern world. Almost every organization owns a vehicle.

It is not only about carrier companies whose job is to deliver goods. These are courier companies, and companies producing / selling food, household chemicals And so on.

In addition, each organization has at least one passenger car.

Accounting and control of fuel consumption and intended use auto

To keep records of fuel consumption and fix the mileage (mileage) of the car, a waybill is entered into the workflow. It contains all the data necessary for this control. Its form is approved.

The main differences in the type of vouchers are what type of transport it is issued for: freight or passenger. For a passenger car, this document has a more simplified form. This is due to the fact that the transportation of goods can be carried out by trucks with trailers. Information about trailers is also indicated in the ticket.

In addition, for heavy vehicles, the final destination (place of unloading) is always known. It fits in at check out.

Unlike them, passenger cars often change and supplement the route promptly (during the period of travel). Therefore, movement data is entered as you move (in fact). This means that the total mileage cannot be determined in advance. Therefore, it is impossible to predict what will be the fuel consumption per day.

The last rule also applies to trucks. And although you can calculate the mileage on the map (navigator, GPS), but it can be changed (increased). This may be due to unforeseen obstacles along the way.

Such obstacles can be: repair and construction road works, traffic accidents, blocking the direction by traffic inspectors, etc.

This means that fuel consumption may also be higher than planned.

All data of waybills are sent for processing to the accounting department. In order not to clutter up the accounting work with papers, a waybill register is introduced into office work. This book is also required for registration of all exits (entries) of cars from the territory (to the territory) of the enterprise. This will avoid unauthorized (inappropriate) use of transport.

Log Data

Free form entries are allowed in this book. But nevertheless, there are necessary obligatory mentions.

Namely:

  1. serial registration number;
  2. Unique ticket number;
  3. Date of issue;
  4. Number of state registration of a car;
  5. License plate of the trailer (if any);
  6. Time of departure from the enterprise;
  7. Time of return to the territory of the car depot.

In addition, you can enter the data that was mentioned at the beginning. This will allow you to transfer only a magazine to accountants, and not a pile of vouchers.

If there are difficulties in creating the necessary journal columns, you can contact our specialists or use the links to samples.

Below is a standard form and a sample of the waybill registration journal, a version of which can be downloaded for free.

Similar posts