Travel log sheet. Journal of the movement of waybills

Individual entrepreneurs and legal entities whose activities, one way or another, are associated with the need to use cars Vehicle, as a rule, register waybills issued to drivers in a special journal.

On the basis of such a journal, the expenses incurred for fuel are fixed, which allows reducing the taxable indicators of the enterprise. In addition, the register waybills used in the calculation wages drivers involved in the work of the organization.

Any organization and individual entrepreneurs, whose field of activity is related to the provision of transport and transportation services, it is necessary to keep a register of waybills without fail. Instruction based on standards federal law No. 259-FZ of November 18, 2007 and Order of the Ministry of Transport of September 18, 2008 No. 152.

As for enterprises that are not directly related to the provision of transport and transportation services, but use vehicles in the course of their activities, the presence of a waybill register is not mandatory for them, but can be used to systematize and simplify the accounting of data used in the work.

The register of waybills, form 8, was approved by the Decree of the State Statistics Committee No. 78 in 1997, but on 01.01.2013 Federal Law No. 402-FZ came into force, abolishing the existing unified form 8. From this date, transport enterprises that previously kept a register of travel sheets in form 8, got the opportunity to develop their own, most best option accounting sheet, provided that the main sections unified form 8 will be duplicated.

Can it be done electronically

There are no restrictions regarding the maintenance of a waybill register in the electronic version in any of the legal act current legislation, therefore, it is allowed to create an accounting sheet in electronic format.

Note! You can use any of the most convenient management options, whether it's regular Excel or 1C.

For organizations with a large fleet of vehicles and a significant staff of drivers, maintaining an electronic version is more preferable than filing manually, due to the significant laboriousness of the process. At the same time, it is desirable that it be possible to print the journal on paper media in case of need.

How to journal

The register of waybills, form 8, is made in a tabular form, representing a statement divided into columns. There are nine such columns. They include the following data:

• Serial numbers of issued sheets;
• Dates of issue;
• Full name of the drivers;
• Personnel numbers of employees;
• Garage numbers of vehicles;
• Signatures of the driver, dispatcher and accountant;
• Notes if necessary.

Note! If an organization keeps records using its own developed form of a statement, the accounting journal may contain additional columns used by a particular organization.

If erroneous data is entered in the accounting book, corrections are allowed in accordance with the provisions of 9 of Federal Law No. 402-FZ. If an error is made, the entry is corrected as follows:

1. An erroneous entry is crossed out with one line;
2. A “corrected” mark is put next to it, and the correct information is entered;
3. The date of the corrections is put down;
4. Corrections made must be endorsed by the person responsible for maintaining the accounting sheet;

Important! When crossing out an erroneous entry, it is necessary to draw a line so that the incorrect entry itself remains readable after it is crossed out.

Shelf life

Waybills for employees working on vehicles are issued once per working day or shift. The logbook itself is kept for an annual period, but if necessary, the maintenance period can be reduced to one month, for example, if we are talking about single long trips like business trips.

Due to the fact that the accounting sheet is the primary documentation, the period of its subsequent storage is 5 years, after which the journal can be disposed of. It should be noted that the five-year storage period applies not only to paper, but also to electronic media.

Do I need to flash

The waybill register form 8 has a sequential page numbering. When introducing it, you must comply chronological order. The title page must be signed without fail, indicating the date of commencement of maintenance. In the same place, on the title page, the main details of the organization itself, its full name are written.

After the record keeping is completed, the journal is flashed. The stitched book is certified by the signatures of the head of the enterprise, the chief accountant of the company and the seal of the organization, after which it is transferred to the archive of the enterprise for storage.

Who fills out and sample

The duty to keep records of waybills in a specialized journal may be assigned to an employee appointed by order of management, or to an employee in whose official duties, indicated in employment contract, includes functions for maintaining accounting records in the organization.

Most often, such work is performed by an accountant, personnel officer or secretary-clerk. In the absence of a person maintaining such a statement within the enterprise, an agreement may be concluded with third-party organizations servicing vehicles, provided that such an agreement will provide for a clause on the need to keep records.

Making a waybill is a laborious process. Many drivers have problems if they do not have forms of a special, approved form. Employers also suffer from this - they can pay a fine of 100 thousand rubles. In order to avoid questions, one 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 journal for registering the movement of waybills

To control the movement of waybills, which are issued to drivers by organizations, management or an accountant must keep a special journal in which all issued documents will be recorded.

The cover of the magazine must be filled out according to Form No. 8. It includes the name of the company, form codes, as well as the start and end dates of accounting, or the period for which you report.

The cover is not printed. It is affixed at the end of the document, fastening and confirming all entries.

After the title 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. Entering records into the database is not difficult. But there is one thing: the magazine must be printed out so that the driver, dispatcher and accountant can put their signature.

The journal 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 monthly new magazine. When closing the document, you should check all the data with the waybills and put a seal, the signature of 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 journal for recording the movement of waybills in Excel format

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

Download the waybill form for passenger car Form No. 3 in Word format

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

Download the waybill form special vehicle form No. 3 special in Excel format

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

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

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

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 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 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. Full list 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 work 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. For walk-behind tractors, chainsaws and other special equipment they draw up.

The stamp on the waybills can be omitted, to identify the owner motor vehicle the name of the enterprise (lessor), its address and telephone number are 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 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. 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.

"Journal of registering the movement of waybills" - a specialized form of filling out paperwork by enterprises, approved within the framework of the legislation by means of a resolution state committee statistics of the Russian Federation of 1997. This form is relevant and applicable if there are vehicles on the balance sheet of the organization, and waybills are issued. Through this form, you can keep a detailed analytical record of documents that are issued to the driver. Also, the waybill register includes a field in which the date of acceptance of the sheet by the accountant is recorded. This is very convenient for setting up workflow, you can immediately find out which of the employees violates the agreed rules for providing documents.

A document can be stored and recorded in several formats, in particular in printed and electronic form, which is convenient for storing, accounting and organizing information. This document contains data on all sheets that have been issued, and this does not depend on their type of form. Documents are subject to a continuous type of numbering. It turns out that you need to keep a consolidated journal regularly, since it is necessary to form it backdating wrong.

Document composition

In fact, the paper includes several details 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 this magazine was produced are noted. There are several important values ​​within the table element.

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

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

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

Owners motor transport enterprises a question is often asked about the waybill register: is it necessary to keep it in 2019. In what form should it be and where is it better to download a sample of the waybill register for free. The owners know that any company that has cars or trucks must capture their movement. Therefore, they often ask for a sample book of registration of waybills. We will consider in detail below how to organize accounting and how to correctly record traffic with the ability to download a free waybill register for 2019.

Why do we need a register for the issuance of waybills to drivers

Since taxpayers are allowed to write off part of the production costs, organizations need documentation that confirms the costs of moving and depleting assets. In the transport sector, one of these primary documents is a waybill. All information related to the itinerary of the trip, the driver, the vehicle used, the transportation of goods or passengers must contain a register of waybills for 2019 and previous years. Based on the norms of the Federal Law of 08.11.2007 No. 259-FZ "Charter road transport and Urban Surface Electric Transport” and “Mandatory Details and Procedure for Completing Waybills”, approved by the Order of the Ministry of Transport of September 18, 2008 No. 152, this document or magazine is mandatory for all vehicle owners. In addition, waybills should be recorded in a separate journal.

A sample of filling out a waybill register

Step one. Title page

Download a sample travel ticket registration journal 2019. Title page.

When filling out the title page of the accounting journal, the name and form of ownership of the organization, the OKPO form are indicated, the month and year (period) of journal keeping are indicated without fail. You don't need to print.

An example of filling out the title page of a magazine

Step 2. Main body

Specifically, in order to take into account the movement of waybills, form No. 8 was developed (code according to OKUD 0345008), designed to unify the necessary data. It was approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. However, the law on accounting No. 402 of December 6, 2011 states that the use of form No. 8 is not mandatory. The organization has the right to independently create a sample book of accounting for waybills, provided that all the necessary information is reflected in it.

Download the register of movement of waybills, form 8

The table should include:

• number and date when the waybill was issued;
• data about the driver, his personnel number;
• garage number of the vehicle (usually it is assigned in public institutions, and private companies do not, so it is acceptable to leave this column blank).

The destination and other information is written in the Note column.

This mandatory information must be contained, even if the organization independently determined how the waybill and log book should look.

You can download the waybill register, form 8 (2019) in our article. An example of filling in tabular data.

Step 3. Completing the design

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

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

Sample journal for issuing travel tickets 2019. Completing the ticket:

Frequency of maintenance

The above sample journal for issuing waybills for 2019 was compiled on a monthly basis and each time on a new page. But organizations and individual entrepreneurs can do otherwise: specify the periods for which records are kept and fill it out without leaving blank lines.

Legislation allows drivers to issue travel documents for up to 1 month. If during this time the vehicle will be used not by one, but by two drivers, then it is allowed to issue each of the employees with their own "voucher" for movement.

In this case, upon their return, all documents received by the accountant are entered into the accounting form. When filling out the registry, most of the information will be the same, but this is not scary.

Where can I buy

Ready-made books are available for sale to control the movement of vehicles. The pages of such a magazine must be numbered.

When it ends, it must be signed by at least two responsible employees:

• the one who led him;
• director or accountant.

The same requirements for the printed register. You can download the journal for issuing waybills for free at the link in our article. If it starts for a month, then at the end of the period it must be numbered, laced and signed.

Shelf life

The law does not specify how long such a register must be kept, whether it is printed or bought in a store. On the basis of waybills and their movement, the salary of drivers, the tax and the base of production costs are formed. Such primary documents, information about which is recorded in the register, are stored in the organization for at least 5 years. It is obvious that the registry itself should be stored for the same amount.

Before destroying it, it is important to make sure that the last accounting document has not yet expired. Otherwise, if necessary, you will not be able to confirm the presence and maintenance of control. You can download the free travel journal for the next period on our website.