How to correctly fill out the travel log. Waybill

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 the movement of waybills". The site will tell you how this document should look and how to fill it out without errors.

Organizations and entrepreneurs that provide transport services or just use in work company cars are obliged to regularly register all issued waybills in a special journal. This is defined in article 6 Federal law dated 08.11.2007 No. 259-FZ and by order of the Ministry of Transport dated September 18, 2008 No. 152... The form of the journal for recording the movement of waybills was approved a long time ago Resolution of the State Statistics Committee of the Russian Federation of 28.11.1997 N 78... Over these twenty years, neither the form No. 8 itself, nor the procedure for maintaining it, have never changed. Although the lawmakers have made amendments to the filling out of waybills more than once, the last of which fell on the beginning of 2019. In addition to form No. 8, by the resolution of the State Statistics Committee, several more forms were approved for issuing the corresponding 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 handing over the used sheets back to the accounting department of the organization.

What is the register of the movement of waybills

The use of such an accounting document has several advantages at once, which make the use of the journal useful even for those companies that are not obliged to do so. In particular, it makes it possible to control the timeliness and order of registration of vouchers and more quickly check the write-off of fuels and lubricants. Typical intersectoral form No. 8 (OKUD 0345008) is a book-stitched sheet with a nine-column table. 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 columns in a convenient order, remove unnecessary data and add relevant ones. The model form, in particular, indicates:

• the number of the waybill and the date of its issue;
• personnel number and full name of the driver vehicle;
• vehicle garage number (indication of the state registration 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 voucher;
• signature of the person authorized to issue and accept the voucher (dispatcher);
• date of acceptance of the sheet and signature of the accountant;
• graph for notes.

It is necessary to fill out the logbook of waybills, 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 filling out this sample form. Notes can be handwritten or filled out on a computer, and sheets can be printed at the end of the day for all authorized persons to 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 vouchers. The title page of the document, as usual, must contain the name of the organization, its OKPO and the period for which the form was established. No signatures or stamps on title page do not need to be affixed. The pages of the document should be numbered and the number is indicated on the back of the document. 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. Sample filling model magazine issuing waybills looks like this:

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

Most organizations use vehicles. But the operation of transport is associated with significant costs, and it is important to control them. The main document confirming the costs and movement of the car is the waybill. This is the primary document that reflects the details of the route, cargo, passengers, driver and vehicle. They should be kept in a special journal.

The register of waybills (ZhU) 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 dated 06.12.2011 canceled the mandatory application of the unified form of the document - OKUD code 0345008. Form No. 8 was approved by the Resolution of the State Statistics Committee of the Russian Federation dated 28.11.1997 No. 78.

However, the institution has the right to maintain the ZhU 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 forms primary documents and accounting registers used by public sector organizations, the form of the document is not specified.

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

Journal of issuing waybills, sample

We offer an option that the organization can develop and approve.

Log book of waybills, form 8, download

Accounting procedure

The form of the waybill, like the ZhU, can be developed and approved independently, or it can be applied as approved by Resolution 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. The document number in chronological order.
3. Validity.
4. Information about the organization - the owner of the vehicle, including OGRN.
5. Vehicle type and model.
6. State registration plate of a car.
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 that indicated the odometer reading, date and time.
10. FULL NAME. driver.
11. Date and time of pre-trip and post-trip medical examinations(surveys) of the driver.
12. Stamp, signature and full name the healthcare professional who performed the medical examination.
13. Inspection mark technical condition car before leaving with 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, continuous numbering is used in compliance with the chronological order.

ZhU is drawn up 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 correctly compose a voucher, read the article "Rules for registration and maintenance of waybills in 2019".

An example of a completed voucher

Journey log book, sample filling

Consider how to fill in the LU in budgetary institution, For example. GBOU DOD SDYUSSHOR ALLURE operates a Renault Logan passenger car. In January 2019, the driver received 3 tickets.

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 section. We register the number of the voucher and the date of issue. We indicate the full name. (in full) the driver and his personnel number. We put the car's garage number. In the note, we indicate the destination and other information.

Step 3. Please sign the ZhU of the driver, dispatcher and accountant. We reflect the rest of the vouchers in the same way.

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

Journey log book, download the completed form

Storage times and liability

Current legislation does not establish a precise storage framework for this case. Keep the filed and numbered document in the organization for at least 5 years, as it contains information about the primary (waybills). Determine by a separate order the person responsible for maintaining and storing 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 in due time. If this is not done, the IFTS will issue a fine - 200 rubles for each document.

Making a waybill is a laborious process. Many drivers have problems if they do not have special approved forms. Employers also suffer from this - they can pay a fine of 100 thousand rubles. To avoid any questions, you 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 register of the movement of waybills

To control the movement of waybills that are issued to the organization's drivers, the management or accountant must keep a special journal in which all issued documents will be recorded.

The cover of the magazine must be filled in according to the form No. 8. It includes the name of the company, form codes, as well as the start and end date of accounting, or the period for which you are reporting.

The cover is not stamped. It is affixed at the end of the document, stapling and confirming all the records.

After the name 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. It is not difficult to enter records into the database. But there is one thing: the magazine must be printed so that the driver, dispatcher and accountant can sign.

The magazine can be issued for any period - no more than 1 year. If your company carries out a sufficient number of transportations per month, then it is better to start a monthly new magazine... When closing a document, all data should be checked against the waybills and stamped and signed by 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 register of the movement of waybills in Exel format

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

Download the waybill form for passenger car form number 3 in Word format

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

Download the form of the waybill of a special car, form No. 3 special in Exel format

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

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

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

"Journal of recording the movement of waybills" - specialized form filling out papers by enterprises, approved within the framework of the legislation by means of a resolution state committee statistics of the Russian Federation from 1997. This form is relevant and applicable in the event that there are vehicles on the balance sheet of the organization, and waybills are issued. Using this form, you can keep a detailed analytical record of the documents that are issued to the driver. Also, the journal of waybills includes a field in which the date of acceptance of the sheet by the accountant is recorded. This is very convenient for setting up document flow, you can immediately find out which of the employees violates the agreed regulations for the provision of documents.

The document can be saved and recorded in several formats, in particular - in printed and electronic form, which is convenient for storing, accounting and organizing information. This document contains information about all sheets that were issued, and this does not depend on their type of form. Documents are subject to end-to-end numbering. It turns out that you need to keep a summary log regularly, since it is not correct to form it retroactively.

Composition of the document

In fact, the paper includes several attributes and features, physically it is the cover and part of the table value. Within the cover, the name of the company and the time period for which the magazine was made are noted. Within a tabular element, there are several important values.

• number value (it is individual for each document);
• the date is marked at the time of filling out and issuing;
• information about the driver and personnel number;
• car number (garage value);
• the signature of the employee for receiving the document in his hands;
• the signature of the dispatch officer for accepting the paper from the relevant vehicle driving officer;
• the signature of the accountant and an indication of the period (date) on which the waybill and documents from the driver were accepted;
• an up-to-date note of the person who maintains this form.

The note is intended to decipher the available information in other columns so that any interested user of the reporting is clear about the information contained in the table.

The register of waybills form 8, which can be downloaded on the website, must be filled in directly by an employee of the company who has special powers for this. If a document is issued by a third-party company on the basis of a contractual relationship, then a specialist from a third-party organization with whom an agreement has been concluded, the subject of which are services of this type, can be filled in. All the nuances are prescribed in contractual relationship with this company, so that later there would be no unnecessary questions about who, when fills out this or that form and how payment for services is made. The waybill register has a special filling pattern, an ordinary staff member who has not encountered such a form before may fill it out incorrectly, which will inevitably lead to fines from the regulatory authorities.

Companies and individual entrepreneurs who use in the process of their entrepreneurial activity vehicles of various categories, must provide drivers with travel tickets.

Definition

By definition "Waybill" means a document that gives full right to drivers to use this or that vehicle.

In document details must be displayed regarding the route, fuel consumption and labor activity chauffeur.

For transport companies RF legislation provides duty provide waybills every day, and the only exceptions are those situations when the driver goes on a long business trip.

If we talk about companies that do not belong to motor transport, then for them the frequency of issue varies from 1 day to a calendar month.

general information

To ensure full control of the provided waybills, the company must keep a register of travel vouchers in form 8.

However, since January 2013, due to the entry into force of the Federal Law of the Russian Federation on accounting in December 2011 No. 402-FZ, the form is not mandatory.

Companies have the right to form personal forms or supplement the necessary information with the unified form, provided that all the provided items of the unified form remain unchanged.

In turn, it must be remembered that a unified or modified form of waybills must be introduced without fail on the basis of an order from the direct management. Moreover, the use of the document can be fixed in the accounting policy of the company.

In most cases, the journal must be issued for a period up to 12 calendar months, however, if necessary, the period can be shortened up to 1 month... The travel slip log refers to primary documentation, and the storage period is not less than 5 years.

Mandatory waybill should include such basic information, how:

• personal information of the vehicle driver;
• registration number of road transport;
• personal information of the owner of the vehicle or the company on the balance sheet of which the car is located;
• fuel costs (when specifying information, you must be guided by the speedometer);
• total route length and mileage.

If any emergency situation on the road or there will be a violation of the rules road traffic, the driver of the vehicle must provide the traffic police representative, in addition to the basic documentation, with a waybill for displaying information regarding offenses in it.

Formation of the sheet is carried out regardless of whether the vehicle belongs to the company or is owned by the driver, but is used for production purposes.

In the process of transporting bulk products, for which a license is required, it is imperative to form the "license card" column, including the display of the consignment note number in strict accordance with the transported goods. Especially when it comes to material values.

Upon completion of the work shift, the generated waybill must be handed over to the dispatchers in order to enter the information in the appropriate journal with the possibility of saving the completed "voucher" form.

As soon as the company’s internal regulations are formed, the magazine must be transferred for further verification accounting representative. For this, a special field is provided in the accounting journal under consideration, for affixing a mark on the submission of documentation to the accounting department.

In the event that there is no responsible person for maintaining the journal in question, it is possible to sign an agreement with other companies that provide similar services.

It must be remembered that in the agreement it is necessary to prescribe information regarding all the nuances that are capable of solving disputable situations in the process of their occurrence.

Companies or individual entrepreneurs that provide transport services must register the generated waybills in the corresponding registration log (on the basis of clause 1 of article 1, clause 1, article 6 of Federal Law No. 259 and Order of the Ministry of Transport No. 152).

The use of this kind of magazine allows you to control the timeliness of the formation of waybills, and, accordingly, to carry out the fuel and lubricants consumed by vehicles. Additionally, control over the information that is displayed in the waybills themselves is provided.

Normative acts

All questions regarding the keeping of the log in question are governed by the following regulations , how:

• Federal Law No. 402;
• Order of the Ministry of Transport No. 152;
• Federal Law No. 59.

This list is not exhaustive, but it contains all the necessary information regarding the waybill book.

The considered journal of accounting of movement, registration and formation of waybills includes several parts, namely:

• title page, which displays the name of the company and the code value exclusively for OKPO, including the period for which the journal is drawn up;
• tabular part.

In turn, tabular part includes such information, how:

• numbering of the waybill, and when exactly it was provided;
• all the necessary information about the driver, including the personnel number;
• vehicle garage number;
• signatures of authorized persons who are responsible for journal accounting.

It should be noted that signatures are mandatory should be affixed:

• by the driver of the vehicle, which confirms the fact of receipt of the waybill;
• the dispatcher or the worker performing his duties, which confirms the fact of receiving all necessary documentation from the driver of the vehicle;
• an accounting employee, whose signature confirms the verification and acceptance of the sheet.

Additionally as required appropriate notes should be made.

It is necessary to enter all the necessary information regarding the sheets drawn up by the company in the considered journal of the provision of waybills. No exceptions to this matter are allowed.

The journal includes sequential numbering and should be kept exclusively in chronological order. Upon completion of filling out the magazine, it must be stitched without fail, and then it must be sealed with the appropriate seal and signed by the immediate supervisor.

It is necessary to pay attention to the fact that the maintenance of the journal in question is solely assigned to the employee of the company whose labor agreement specifies the obligations regarding the maintenance of this document. The possibility of appointing an authorized person by means of the formation of the corresponding order of the company's management is allowed.

In addition, it is necessary to remember that the legislation of the Russian Federation allows the possibility of involving third parties in the maintenance of the journal on the basis of a signed agreement on the provision of such services.

In such a situation, the responsibilities regarding the formation of waybills are assigned to representatives of other companies.

Shape and pattern

As noted earlier, the journal in question must be compiled in accordance with Form No. 8. At the request of the company and individual entrepreneurs, the legislation of the Russian Federation allows the possibility of developing your own personal form.

In the process of drawing up the document in question, you must always remember that it is strictly forbidden to make any mistakes or misprints, since when they are identified, problems with the regulatory authorities may arise.

Read more about the accounting of waybills and fuels and lubricants in this video.