The waybill is a primary reporting document for legal entities, as well as drivers of commercial vehicles. According to the data entered into it, the cost of fuel and fuels and lubricants (fuels and lubricants) is recorded. The amount indicated in the waybill is deducted from the tax base when paying taxes by a legal entity.
Responsibility for the correct filling of the document lies with the director of the carrier company, and only then - with the mechanic, physician and driver.
General requirements for paperwork
As a rule, a waybill is drawn up for 1 day. But there is an assumption - the maximum validity period of this document can be 1 month. If within 30 days the car specified in the form is operated by several drivers in shifts, it is more advisable to draw up a waybill for each of them.
I must say that if the car is equipped with an electronic system for calculating mileage and fuel consumption, this does not mean that such a document is not needed at all. The expense and mileage report does not contain information about the medical examination, technical inspection of the car, or information about the organization. Thus, such a system will be only an auxiliary element when filling out a ticket.
Fines
Medical examination of the driver upon departure and arrival of the car should be carried out by employees who have a document on the relevant education and work in authorized institutions. If, for some reason, the traffic police officer does not find a mark on the medical examination in the driver’s waybill, the company will be fined: 30,000 rubles for organization, 5,000 rubles for the medical worker who issues the driver on the flight, and 3,000 rubles for the driver. If the self-employed individual involved in the transport of people and goods did not have the necessary document, the fine will reach 100,000 rubles.
In accordance with traffic regulations, the absence of a waybill is punishable by a fine of 500 rubles. If the ticket is recognized by the traffic police as fake, then the driver and director of the company are liable under article 327 of the Criminal Code of the Russian Federation “Production or marketing of fake documents, state awards, stamps, seals, letterheads”.
Next, we consider the requirements and basic forms of waybills for different categories of vehicles. There are several important points here.
Cars
The waybill of a passenger car is filled out in form 3, according to the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78, which establishes unified forms of primary reporting for work in transport. The following content requirements exist:
- indication of the date and number of the document;
- indication of information about the organization (address, phone numbers, codes for OKVED);
- Indication of make, model, state registration number, garage number of the car;
- Indication of the driver’s full name, personnel number, driver’s license number, category and type of license card);
- confirmation of medical examination;
- information about the task to the driver indicating places and time intervals;
- information about the serviceability of the car when leaving and entering the garage, signed by a mechanic, as well as information on the issued volumes of fuel and lubricants.
Trucks
There are 2 types of waybills for a truck: 4-s and 4-p. They differ only in the way they determine the payment for freight. The first of these is used for piece-rate payment, the second - for time-based payments.
It is also important that in cases of cargo transportation and transportation of dangerous goods, a bill of lading is also attached to the document.
The information for filling out the waybill for trucks remains the same as for cars.
Special transport
Special vehicles also belong to the category of trucks (for example, a garbage truck, concrete mixer, cistern, etc.). For this type of transport, there is also a separate form of the waybill - 3-spec.
In case of an error when filling out a column or making amendments, it is necessary to use the column "Special Marks" and indicate the correct data.
Passenger taxi
The form of the waybill to the car, which is officially used for passenger transportation, includes, in addition to the rest, also fields for recording the readings of the taximeter. The ticket is handed to the driver only for a shift, after which he is obliged to return the form to the dispatcher.
Buses
A prerequisite for the driver to start working on a particular bus, among other things, is the mark of a medical worker with permission to leave. In the form after the medical examination of the driver, the doctor sets the date and exact time of the examination. For city and intercity buses, there is a place on the back of the sheet for describing the route with stops, mileage, arrival and departure times. The driver must register in the form 2 mileage - with passengers and without them.