→ New mandatory details will appear on the waybills. III

New mandatory details will appear on the waybills. III

A waybill is an accounting document for official transport. If the owner of the car is an organization, this document confirms the right to drive. If the car is private but used for work purposes, it helps to calculate costs. Many services check vouchers: the Federal Tax Service, the State Traffic Safety Inspectorate, and the labor inspectorate. Where can I get the correct forms, how to fill them out correctly and avoid possible penalties for errors, taking into account the latest changes in legislation?

The so-called “vouchers” are primary accounting documents that must be maintained by all organizations and individual entrepreneurs operating vehicles. At the same time, legal entities and individual entrepreneurs providing services for the transportation of goods or people are required to use unified forms of these documents.

Depending on the type of vehicles and their area of ​​application, different types of waybills must be used. Separate forms have been developed for owners and tenants:

  • passenger cars;
  • trucks;
  • special transport;
  • passenger taxi;
  • cargo taxi;
  • public and non-public buses.

The forms necessary for entrepreneurs were approved twenty years ago by Resolution of the State Statistics Committee of November 28, 1997 No. 78. They are still relevant, although over the years various changes have been made to the forms many times. In accordance with Order of the Ministry of Transport dated November 7, 2017 No. 476, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill. Individual entrepreneurs were required to indicate their OGRN, and organizations - OGRN.

Unified forms are not suitable for all organizations, and they are not required for everyone. Therefore, a legal entity (or individual entrepreneur) has the right to develop its own version, which must take into account all the mandatory details and necessary indicators. The use of your own modified form must be indicated in the accounting policies of the organization, as defined in paragraph 4 of PBU 1/2008. Do not forget that the rules regulated by Article 9 of the Federal Law of December 6, 2011 No. 402-FZ on accounting also apply to primary documents of strict reporting.

New form of waybill from 2019

A vehicle waybill is required when any vehicle leaves for work purposes, regardless of whether it is the organization’s own car or a rented one. Strict requirements for filling out this primary document are established only for motor transport companies, however, for all others it is a document of strict accountability, therefore it must contain mandatory details.

In 2018, there was more such information - officials added the obligation to indicate in the waybill information about the driver passing a pre-trip inspection of the technical condition of the car. In addition, the mandatory round stamp on the issued form was abolished.

Waybills: rules for filling out in 2019

The procedure for issuing waybills is established by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, which is in effect as amended on December 21, 2018, which entered into force on March 1, 2019. Waybills are taken into account in a special journal. Let’s take a closer look at what changes occurred in waybills in 2019 and how to draw up this document so that the inspectors from the tax authorities and the traffic police, who most often look at this document, do not have any questions.

In motor transport organizations, dispatchers are responsible for filling out this form, while in other companies it may simply be an employee authorized to release vehicles for travel. Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document who is responsible for the errors made in it. Sometimes the drivers themselves do the paperwork. However, as a general rule, drivers must fill out only their part of the document - record data on the car’s mileage in accordance with the indicators of the instruments in the car.

You can issue a voucher for one flight, one working day or shift. In addition, the unified form provides the opportunity to extend the validity of this document, since various situations can occur with a car during a trip, and driving without a waybill is a violation.

The waybill, the form of which is unified, is divided into several different forms, depending on the type of vehicle. These forms differ in content and requirements for completion. We have collected them in a table so that each organization can navigate and choose the one they need.

Unified waybill form

Who fills it out and how?

“On approval of mandatory details and the procedure for filling out waybills” (hereinafter Order No. 152). All changes apply to waybills issued after 02/25/2017.

The new procedure for drawing up waybills must be applied by legal entities and individual entrepreneurs operating cars and trucks, buses, trolleybuses and trams.

Let's take a closer look at the approved changes.

Change #1

In the heading part of the waybill, organizations and individual entrepreneurs now have the right not to affix their seal or stamp (clause 12 of Order of the Ministry of Transport of the Russian Federation No. 152).

Change #2

Organizations and individual entrepreneurs on the waybill, in addition to the medical examination note, must make a note about the pre-trip control of the technical condition of the vehicle (indicating the date and time). Such a mark is affixed either by the inspector of the technical condition of vehicles, or by the inspector of the technical condition of urban ground electric transport and is certified by his signature indicating the surname and initials (clause 16.1 of Order of the Ministry of Transport of the Russian Federation No. 152).

Mandatory details of the waybill

The mandatory details of the waybill have not changed.

In order to write off fuel and lubricants based on a waybill, it is necessary to indicate the following details (clause 3 of Order No. 152):

  • name and number;
  • information about the validity period;
  • information about the owner (holder) of the vehicle;
  • information about the vehicle;
  • driver information.

Information about the validity period must include the date (day, month, year) during which you can travel using the issued waybill. The document can be issued for several days, but not more than a month (clause 10 of Order of the Ministry of Transport of the Russian Federation No. 152) - in this case, you need to indicate the start and end dates of the period when the waybill can be used.

In the line about the owner of the vehicle you must indicate:

  • for a legal entity - name, legal form, location, telephone number;
  • for individual entrepreneurs - last name, first name, patronymic, postal address, telephone number.

The waybill must include information about the vehicle:

  • type of vehicle (car or truck, bus or trolleybus, etc.);
  • vehicle model (VAZ-2101, Audi A3, etc.);
  • state registration plate of the vehicle;
  • odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);
  • date (day, month, year) and time (hours, minutes) of the vehicle leaving its permanent parking place and its arrival back.

Driver information must contain:

  • last name, first name, patronymic of the driver;
  • date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

From December 15, 2017, the procedure for filling out travel forms has changed again. The corresponding amendments were made by Order of the Ministry of Transport of the Russian Federation . In accordance with these amendments, the waybill must indicate:

  • OGRIP - individual entrepreneurs, OGRN— organizations;
  • day and time of the last pre-trip inspection of the technical condition of the vehicle (if mandatory inspection is established by law).

In addition to the specified details, the waybill, as a primary document, must contain the mandatory details established for all primary documents, paragraph 2 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ). This law, as well as Order of the Ministry of Transport No. 152, includes the “Name of the document” as mandatory details.

Mandatory details, according to Law No. 402-FZ:

  • Title of the document;
  • date of document preparation;
  • name of the economic entity that compiled the document;
  • content of the fact of economic life;
  • the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
  • the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;
  • signatures of responsible persons indicating their last names and initials or other details necessary to identify these persons.

Company employees often use personal cars for business trips. For example, a director uses a car for business trips, and a manager can drive a personal car to meetings with partners.

To confirm the cost of fuel and lubricants, each trip must be reflected in the trip ticket. Is a doctor's note necessary in this case?

Additional details of the waybill

Organizations and individual entrepreneurs can indicate in the waybill additional details that take into account the specifics of their activities related to the transportation of goods, passengers and luggage by various modes of transport (clause 8 of section II of Order No. 152).

Such additional details, according to the author, may be:

  • standard fuel consumption;
  • fuel economy compared to standard consumption;
  • excess fuel consumption compared to standard consumption.

The listed details are contained in.

These details allow the organization to exercise internal control over the validity of fuel write-off.

In addition to all the details listed above, the waybill must indicate the date and time of the odometer reading when the vehicle leaves the permanent parking lot and returns. The date and time are stamped by authorized persons appointed by the decision of the head of the enterprise/individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, except in cases where the individual entrepreneur combines the duties of a manager and a driver.

It is also necessary to put a stamp and signature of the medical worker who conducted the corresponding medical examination of the driver, indicating the last name, first name and patronymic (clause 16 of Order No. 152).

Waybill form and accounting procedure

The forms of primary accounting documents in a commercial organization are determined by the manager. The forms of primary accounting documents of public sector organizations are established in accordance with the budget legislation of the Russian Federation (clause 4 of Law No. 402-FZ).

The use of the waybill form developed in the organization must be approved by the accounting policy. The requirements for the formation of accounting policies are fixed by the Accounting Regulations “Accounting Policies of the Organization” () - the accounting policies are formed by the chief accountant or another person conducting accounting in the organization, based on this PBU and approved by the head of the organization.

Organizations should develop a waybill form taking into account the stated requirements and approve its use by accounting policies.

It should be noted that in accordance with Order of the Ministry of Transport No. 152, owners (possessors) of vehicles are required to register issued waybills in the registration of waybills.

Below we provide you with an example of filling out a waybill.

Fuel consumption rates

The standards for fuel and lubricant consumption in road transport were introduced by the Order of the Ministry of Transport of Russia “On the implementation of methodological recommendations “Standards for the consumption of fuels and lubricants in road transport”.

In accordance with paragraph 1 of these Methodological Recommendations, they are intended for motor transport enterprises, organizations involved in the management and control system, entrepreneurs, etc., regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis on the territory of the Russian Federation.

It should be noted that the Tax Code of the Russian Federation does not contain provisions on rationing costs for fuels and lubricants. At the same time, the application of these standards will allow organizations to confirm the economic justification of the expenses incurred in the event of disagreements with the tax authority (Article of the Tax Code of the Russian Federation).

What has changed in filling out travel forms since February 26, 2017? Is it necessary to issue travel documents using the new form in March? Is it true that every waybill now requires a mechanic's signature indicating that a car or truck has undergone a pre-trip inspection? How to take into account changes since December 15, 2017 in travel documents? In this article you will find answers to these and other questions, and you will also be able to download new forms of travel forms.

Waybill forms

In 2017, an organization or individual entrepreneur can form and use:

  • or unified forms of waybills (approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78);
  • independently developed forms of waybills.

If unified sample waybills suddenly do not suit a company or individual entrepreneur (for example, if they contain “extra” details or if there are no necessary ones), then you can independently develop forms of waybills. But in this case, you need to keep in mind that the independently developed form must contain all the mandatory details provided for in Section II of Order No. 152 of the Ministry of Transport of Russia dated September 18, 2008.

Waybills are needed to confirm the production nature of trips and write off fuel, spare parts and compensation for the use of personal transport in tax accounting.

New mandatory details from February 26

From February 26, the Ministry of Transport expanded the list of mandatory details of the waybill (Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). From this date, it is mandatory to put a mark on the waybill to check the technical condition of the car before the trip. The mechanic must indicate the date and time of the vehicle inspection, signature, last name and initials. Previously, such marks could also be placed, but it was not at all necessary. Thus, from February 26, 2017, the mandatory details of travel sheets that are developed independently include:

  1. Title - waybill;
  2. Number;
  3. Validity;
  4. Information about the owner of the car;
  5. Machine type and model;
  6. State registration plate of the car;
  7. Odometer readings when leaving the garage and when entering the garage;
  8. Date and time of leaving the garage and entering the garage;
  9. Signature and full name an employee who enters the odometer readings, date and time on the sheet;
  10. FULL NAME. driver;
  11. Date and time of pre-trip and post-trip medical examination of the driver;
  12. Stamp, signature and full name. a medical professional who conducts a medical examination;
  13. A note on the pre-trip inspection of the technical condition of the vehicle with date and time;
  14. Signature and full name controller of the technical condition of the machine.

Cancel printing

From February 26, 2017, you may not need to put a seal or stamp on your waybills. There is enough information about the owner of the car. This is the company or landlord name, address and telephone number. This also follows from the Order of the Ministry of Transport of Russia dated January 18, 2017 No. 17). However, the stamp can be affixed after the specified date - there will be no error.

Issue a waybill for every day or another period - no more than one month. When a vehicle is used by several drivers in shifts, it is possible to issue several waybills for one vehicle at once - for each driver.

New form for 2017

Due to the expansion of the list of mandatory details, some companies and individual entrepreneurs will need to adjust the forms of their waybills. If after February 26, 2017, the sheet does not contain all the required details, then inspectors may regard such a primary document as “incomplete.” And then, for example, difficulties may arise with the recognition of costs for fuel and lubricants. We have prepared a new travel form for you, which contains all the details required from February 26th. This is what he looks like.

Every private and public organization must clearly document all of its activities. Many special forms, forms and rules have been developed for this purpose. If they are followed and the papers are filled out correctly in a timely manner, the entrepreneur will not have problems with either inspection structures or tax authorities, which can provide exemption from personal income tax assessments. Beginning businessmen especially have a lot of questions about the rules for filling out waybills (PLs) and changes in them. Today we will tell you how to correctly fill out these important documents, and also present to your attention samples of the most common forms developed for releasing a vehicle on a voyage.

A few words about submarines

The filling rules must be followed by any enterprise that uses vehicles in their main or secondary activities. Without this document, filled out properly, no vehicle has the right to go on a voyage. Quite often, enterprises compensate their employees who use personal vehicles for work purposes for the cost of fuel and lubricants. They are confirmed with the help of a waybill; in addition, the traffic police officers who stopped the car have the right to request these papers, which indicate the details of the vehicle, the driver and the destination of the route.

With the help of these documents, any organization writes off its expenses on fuel and receives exemption from personal income tax for a certain period. In cases where the rules for filling out waybills are not followed, the entrepreneur can even be brought to administrative and criminal liability.

Drawing conclusions from all of the above, we can say that a waybill is not just a form, but an important document that reflects all the data about the vehicle, the person driving it, the route, and so on. Correct execution of such papers guarantees the company the absence of problems with tax authorities in the event of annual reports and sudden audits.

Classification

At the moment, there are several types of documents that interest us, applicable to any known transport. Based on this, submarines can be classified according to their purpose as follows:

  • passenger transport;
  • special transport;
  • cargo vehicle;
  • passenger taxi;
  • bus.

Each form has its own alphanumeric designation. For example, the rules for filling out waybill 4-C apply to freight transport. In general, almost all forms have an identical procedure for filling out, however, depending on the specialization of the vehicle, it may have minor additions.

Individual DP forms

Not every organization is suitable for the unified forms developed by government agencies. Sometimes some columns turn out to be superfluous for a particular company, so it is permissible to develop individual PL forms.

They must contain the mandatory details provided for by law; the rest can be added or removed at the request of the head of the company. In any case, such a form is considered legal and can be submitted upon request to the relevant government agencies.

Document validity period

According to the rules for filling out waybills, they must indicate the period of validity. It must be remembered that the unified form is used for no more than twenty-four hours. In special cases, additional boxes must be marked. But the validity period of the individual form has been extended to thirty days.

These nuances need to be known to everyone who is involved in checking and processing the DP.

Mandatory columns

As we mentioned earlier, each form must include a number of unchangeable details, without which it is considered invalid. In this case, the specialization of the vehicle does not matter. For example, the rules for filling out Form 3 waybills for passenger cars imply the inclusion of a certain set of columns and cells in the forms:

  1. Number.
  2. Name.
  3. Validity period of the form.
  4. Information about the organization employee managing the vehicle:
  • Full name of the driver who will work on the specified vehicle;
  • date in number format, and time in hours and minutes format, when the pre-trip and post-trip medical examination of the driver was carried out.

5. Detailed description of the vehicle used:

  • its type;
  • model;
  • trailer and semi-trailer model (if they are not there, the column is not filled in);
  • vehicle registration number;
  • initial mileage and a mark of kilometers traveled after the end of the work shift;
  • information about departure and end of work (date and time).

6. Information about the vehicle owner.

In addition to the columns listed, any entrepreneur can add the necessary details. They may disclose, for example, the type of activity of the company or any other data at the discretion of management.

Waybills: sample, filling rules

If you plan to use a unified form for your work, then our sample will help you navigate filling out the document. Keep in mind that it is double sided. Therefore, do not forget to enter the data on the back of the sheet after the driver returns from the trip.

In large organizations, specially trained people fill out such documents, and they also release drivers and vehicles on the route. In smaller organizations, where it is not entirely profitable to maintain such specialists, this responsibility is assigned to any person. For example, an accountant or a company manager.

An employee engaged in DP must be familiar with all the rules and new innovations being introduced. In the next section of the article we will tell you about the intricacies of the rules for filling out a waybill for a passenger car. We will separately analyze submarines intended for buses and freight vehicles.

Filling example

This is one of the simplest options that does not contain any complications. However, for a beginner, the rules for filling out a passenger car waybill may seem unnecessarily confusing. After all, a unified form is often intimidating due to the abundance of columns and details. So let's look at the front side of this important form.

In the upper left part of the sheet you must enter the date of departure, the name of the organization (exactly as written in the constituent documents), complete data on the driver and the car. The time of departure from the parking lot and return from the route, noted by the dispatcher, is also indicated. This also often includes information about the driver’s medical examination and information about the person responsible for the procedures performed.

On the right side of the usual form, codes from the organization’s constituent documents, the number of the form itself are entered (it is set arbitrarily, but in order, starting from the previous one), mileage, data of the people who checked the technical condition of the vehicle, and the brand of fuel. The amount of fuel and lubricants issued is also entered here, if this is accepted at the enterprise.

At the bottom of the form, signatures are placed by the person giving away the serviceable vehicle and the driver who accepted the vehicle.

The reverse side is filled out by the responsible person who accepted the car after the flight. The route, travel time, and kilometers traveled are indicated here. The driver’s signature is placed under these data. Sometimes an accountant or the head of an organization calculates an employee’s salary in special columns, but these details are not mandatory.

Rules for filling out bus waybills

This unified document is number six; in addition to the required columns already described in the previous section, several more have been added to it. Keep in mind that without them, the form is not considered correctly completed and, therefore, will not be taken into account by the tax authorities.

Such a waybill contains information about the driver and conductor. The last names and initials of both people, as well as their ID numbers, are entered in the columns. The numbers and names of routes must be indicated. Sometimes special notes or tasks for the driver are included in these documents.

Since the bus leaves for the first and second shifts, the waybill contains columns that are filled in by the dispatcher as it leaves and returns to the garage for each shift.

Trucks

First of all, it is necessary to take into account that three unified forms have been created for cargo vehicles:

  • For piece work. This form is used for piece-rate transportation, when the driver has an idea of ​​the prices and can see his wages on the back of the waybill at the end of the work shift.
  • Taking into account time tariffs. In this case, the document indicates the type of tariff, and then the salary is calculated based on the results of the trip.
  • Intercity transportation. This form is marked with a special red stripe and is used quite rarely. Most often it is used when working with national economic cargo.

The rules for filling out a truck waybill include many columns and are considered the most complex. The following lines are unchanged:

  • column or brigade;
  • trailers;
  • accompanying persons;
  • places for receiving and delivering cargo;
  • cargo characteristics;
  • cargo tonnage;
  • the number of flights with the declared cargo that constitute the driver’s task;

Usually, specially appointed persons are involved in the preparation of such important documents; in transport companies, their maintenance is simply necessary.

Innovations in the rules

This year, the rules for filling out the waybill have changed. Some experts claim that they have even made the work of specialists easier. But others consider the new rules for filling out travel forms more complex than the previous ones. Be that as it may, every entrepreneur working using different vehicles should know them.

Previously, those who released cars on the route were required to affix the company’s round seal to the document. Now this is considered optional, but the data of the company and the owner of the car must be entered in the columns. Without them, the form has no legal force.

The rules in force since February twenty-sixth of this year state that it is mandatory to include information on the technical inspection of the car signed by the responsible person on the waybill. This data is filled in for all types of vehicles.

Errors in filling out the PL: what they can lead to

Do not underestimate the importance of filling out these documents correctly. For example, there are known cases where individual entrepreneurs were involved in litigation with tax authorities due to the refusal to deduct personal income tax. The Federal Tax Service stated that the plaintiff used the car for personal purposes, because the waybills were filled out incorrectly and, therefore, could not be considered in the case.

There are also other cases, which we will not go into, where it was offensive and banal errors in documents that became fatal. Therefore, we strongly advise you to be more attentive to documentation and use a special journal. We will talk about it in the next section of the article.

Keeping a journal of travel documents

If you work with vehicles, then you issue and accept a huge number of waybills per day. Their movement must be clearly tracked in a journal, which is usually maintained by the person responsible for the release of the car.

This document consists of text and tabular parts. The rules for filling out the travel log are quite clear, but they should not be neglected. This can be costly for both the negligent employee and the company.

The full OKPO code is always filled out on the title page, and the time period when the magazine will be used is also indicated. The table part contains the following cells:

  • number and date of issue of the license;
  • information about the employee driving the vehicle and his personnel number;
  • vehicle number assigned in the garage;
  • signatures of the driver, dispatcher and accountant.

Do not forget that the journal must have continuous numbering and take into account absolutely all issued waybills for the period specified in the title. After filling out the document, it is stamped by the manager, who also signs it. then the responsible employee stitches the magazine and deposits it.

The responsible employee is appointed only by the head of the company. This can be done by order or specified in the employment contract. Keep in mind that powers can always be transferred to another employee by the next order of the organization.

Also, these responsibilities can be transferred to a third party organization that provides similar services under a contract.

Instead of a conclusion

We have tried to collect for you the most relevant information on the stated topic, which will be useful for beginners and professionals. We hope that after reading the article you will not have any unanswered questions about filling out the PL.

Registration No. 12414

Pursuant to Part 1 of Article 6 of the Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5555) I order:

1. Approve the attached mandatory details and the procedure for filling out waybills.

2. To recognize as invalid the orders of the Ministry of Transport of the Russian Federation:

dated June 30, 2000 N 68 “On the introduction of travel documentation for individual entrepreneurs carrying out transportation activities in road transport” (registered by the Ministry of Justice of Russia on July 3, 2000, registration N 2298);

dated September 22, 2003 N 191 “On introducing amendments and additions to the order of the Ministry of Transport of the Russian Federation dated June 30, 2000 N 68” (registered by the Ministry of Justice of Russia on October 6, 2003, registration N 5150).

Minister I. Levitin

Mandatory details and procedure for filling out travel forms

I. General provisions

1. Mandatory details and the procedure for filling out waybills are developed in accordance with the Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport” (Collected Legislation of the Russian Federation, 2007, N 46, Art. 5555) .

2. Mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams.

II. Mandatory details of the waybill

3. The waybill must contain the following mandatory details:

1) name and number of the waybill;

2) information about the validity period of the waybill;

3) information about the owner (owner) of the vehicle;

4) information about the vehicle;

5) information about the driver.

4. Information about the validity period of the waybill includes the date (day, month, year) during which the waybill can be used, and if the waybill is issued for more than one day - the dates (day, month, year) of the beginning and the end of the period during which the waybill can be used.

5. Information about the owner (owner) of the vehicle includes:

1) for a legal entity - name, legal form, location, telephone number;

2) for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number.

6. Information about the vehicle includes:

1) the type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;

2) state registration plate of a passenger car, truck, cargo trailer, cargo semi-trailer, bus, trolleybus;

3) odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);

4) the date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the permanent parking place of the vehicle and its arrival at the specified parking lot.

7. Driver information includes:

1) last name, first name, patronymic of the driver;

2) date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

8. Additional details may be placed on the waybill, taking into account the specifics of activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.

III. Procedure for filling out a waybill

9. A waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity communications.

10. The waybill is issued for one day or a period not exceeding one month.

11. If during the validity period of the waybill the vehicle is used in shifts by several drivers, then it is allowed to issue several waybills for one vehicle separately for each driver.

12. The name of the waybill indicates the type of vehicle for which the waybill is issued (passenger car waybill, tram waybill, etc.). The waybill number is indicated in the heading section in chronological order in accordance with the numbering system adopted by the vehicle owner. In the heading part of the waybill, a seal or stamp of a legal entity, individual entrepreneur, who owns the relevant vehicles on the basis of ownership or other legal basis, is affixed.

13. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters a permanent parking lot are entered by authorized persons appointed by the decision of the head of the enterprise or individual entrepreneur, and certified by their stamps or signatures indicating initials and surnames, except in cases where an individual entrepreneur combines the duties of a driver.

14. Dates, times and odometer readings when a vehicle leaves a permanent parking lot and enters the specified parking lot are entered by the individual entrepreneur if the specified entrepreneur combines the duties of a driver.

15. In the case of issuing several waybills for one vehicle separately for each driver, the date, time and odometer readings when the vehicle leaves the permanent parking lot are entered in the waybill of the driver who is the first to leave the permanent parking place, and the date, time and odometer readings when a vehicle enters a permanent parking lot - in the waybill of the driver who is the last to enter the permanent parking lot.

16. The dates and times of the pre-trip and post-trip medical examination of the driver are entered by the medical worker who conducted the relevant examination and certified with his stamp and signature indicating the last name, first name and patronymic.

17. Owners (possessors) of vehicles are required to register issued waybills in the waybill registration journal.

18. Issued waybills must be kept for at least five years.

 

 
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