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 of cars
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:
- serial registration number;
- Unique ticket number;
- Date of issue;
- Number of state registration of a car;
- License plate of the trailer (if any);
- Time of departure from the enterprise;
- 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.
Where in 2017 can I download the current form of the journal for registering the movement of waybills in form No. 8? Has the form of this log changed. Here is the current form for 2017 and a sample of filling out the journal.
Is it necessary to keep a journal?
Motor transport companies, as well as other organizations and individual entrepreneurs operating vehicles, expenses, for example, for gasoline, must be confirmed by supporting documents. The main primary accounting documents that determine the performance of vehicles are waybills. Also, waybills are used to pay wages to drivers and make payments for the transportation of goods. Cm. " ".
Note that if you provide services under separate transportation contracts, then, at the request of the Ministry of Transport, you must keep a register of waybills. For example, according to the unified form No. 8. This is provided for in paragraph 18<Обязательных реквизитов>, approved Order of the Ministry of Transport of the Russian Federation of September 18, 2008 N 152.
If you are not engaged in paid transportation and, for example, take the goods from the seller with your own transport, then you are not required to keep a journal. However, it is worth recognizing that the journal is convenient for internal control over the movement of sheets. You can always determine to whom and which waybill was issued, as well as whether it was handed over to the accounting department on time. This is important for the timely calculation and accounting of fuel costs, in particular, in 2017.
The journal is designed to control the movement of waybills. It can be used to trace which of the drivers and when they issued waybills, and whether they handed them over to the accounting department on time.
Journal form: own or state
To control the movement of issued waybills, an organization can keep a log of the movement of waybills in form 8, approved by the Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. accounting” dated 06.12.2011 No. 402-FZ, the unified form has ceased to be mandatory.
An organization or an individual entrepreneur has the right to develop its own form of the journal or supplement the unified form with the necessary information, provided that all items of the unified form will be retained without fail.
As a rule, the journal is issued for a period of not more than 1 year, however, if necessary, this period can be reduced to 1 month. 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. For starters, you can traffic waybills number 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 journal for issuing waybills. There are no exceptions in this case. The journal is consecutively numbered and is kept in chronological order. After the journal is completely filled, it is stitched, sealed and signed by the head.
Maintaining electronically
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, a cloud program, etc. At the same time, it is desirable that this journal, if necessary, can be printed.
- on the date of issue of the waybill to the driver;
- on the date of acceptance of the waybill from the driver;
- on the date of delivery of the waybill to the accounting department.
A waybill register must be kept by all organizations using vehicles in their work. Is the unified form of the waybill register obligatory? What is the period for its storage and what is the procedure for filling it out? You will find answers to the above questions, as well as a sample travel log, in our article.
General concept of waybill
Organizations and individual entrepreneurs using vehicles of various categories in their work are required to issue waybills to drivers. A waybill is a document that gives the driver the right to use the vehicle. It reflects information about the route, fuel consumption and the work of the driver.
NOTE! From 03/01/2019, the waybill is issued strictly for a shift or for a flight, depending on which is longer. It is impossible to draw up a waybill for a month.
About whether there are features of the waybill issued by the IP, read the article “What are the features of the waybill for individual entrepreneurs (form)?” .
General information about the register of movement of waybills
To control the movement of issued waybills, a register of the movement of waybills must be kept in accordance with form 8, approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. However, from 01.01. 402-FZ unified forms are no longer mandatory.
Therefore, an organization or individual entrepreneur can develop their own waybill form or supplement the unified one with the necessary information. The decision on the accepted form of the waybill register is fixed by order. Its application can also be prescribed in the accounting policy.
Read about how such an order is issued.
As a rule, the journal is issued for a period of not more than 1 year, however, if necessary, this period can be reduced to 1 month. The waybill journal must be kept for at least 5 years.
The procedure for filling out the traffic log, registration and issuance of waybills
The register of traffic, registration and issuance of waybills consists of two parts:
- 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.
- 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.
Information about all issued waybills is entered into the register of the issuance of waybills. There are no exceptions in this case. 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.
Keeping a journal is assigned to an employee appointed by order of the head, or to an employee whose employment contract specifies the responsibilities for maintaining a waybill register.
Responsibilities for filling out waybills and their journal can be transferred to another legal entity or individual entrepreneur on the basis of a service agreement. In this case, the responsibility for filling out waybills and their log book is assigned to the employees of the involved counterparty.
Download a sample journal of the movement of waybills (form 8)
Many organizations encounter certain difficulties when filling out a waybill journal. For the convenience of readers, we have prepared a sample of filling out a travel list journal, which you can download by clicking on the link.
Results
The waybill register is mandatory for organizations and individual entrepreneurs using vehicles in their work. This is one of the documents that certifies the fuel costs that are taken into account when determining the tax base for income tax paid. In addition, the journal serves as a source of information for the payroll of the organization's drivers, since it reflects in detail information about their work.
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
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 legislative framework does not provide for a ban on keeping logs for registering vouchers in electronic format. 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 the work activity 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 vouchers 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.
