Source/Official Document: Approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78

Document's name: Journal of the movement of waybills (Typical intersectoral form No. 8)
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The size: 70 kb

A waybill register must be kept by each transport company. This is necessary to control and record the cost of gasoline, control the technical condition and other issues. Waybills show, in fact, all the work on the vehicle. This is mileage, all questions on repair and maintenance.

In addition, this form determines the hours of work and accrues wages to drivers. Therefore, it is important to fill in all the data very accurately so that in the end it does not turn out that the document will be invalid due to a small inaccuracy. You can download a sample of the waybill registration log on the pages of our portal for free. There you will see an example of filling that will allow you not to make obvious mistakes.

What is this form and what is its purpose?

The logbook of the movement of waybills form 8 is state-issued paper. It was adopted in 1997 and is mandatory for transport companies. A few years ago, the obligation to conduct it was canceled, but this does not mean that now it can not be conducted. It is necessary to maintain it, but it can be simplified based on the wishes of the company. On our website there is a sample journal for issuing waybills in an empty and completed version. He will help you fill out the form correctly the first time.

It is important that the required details and data are preserved in it, but the form can be changed to a more convenient option. The waybill movement journal is filled out constantly and after filling it out, the company must keep it for at least 5 years, since it is one of the documents of the enterprise's primary documentation.

Where and how is it applied?

According to the law, the form must be kept by all companies that use in their activities vehicles. The documents contain all the information about them. Before trips, drivers are issued a waybill, as well as documents giving the right to operate the vehicle.

It must be fixed detailed information about the route, residues and refueling, technical condition features, as well as the exact time of departure for the route and the time of its completion. Large enterprises fill out the document daily. It makes it easy to track driver hours and technical condition vehicle.

Small companies that do not transport passengers issue sheets for 30 days. This document must be recorded in the register of waybills. All data is entered there.

Shelf life

The legislation does not provide for a law on the need to store this document, but it is better to do this. The sheet refers to government documents, so it is best to store it at the facility for at least 5 years. If necessary, these documents are raised and confirm the data entered there. Therefore, do not rush to get rid of the data that you may need! You can always download the travel log from us.

The waybill register is a standard unified form No. 8 used by companies that have vehicles (TC) to monitor the operation of the vehicle fleet and fuel costs. How is this registration document used, is it type form mandatory for use and whether an alternative is possible, this publication will tell.

Journal of registering the movement of waybills: what kind of document is this

Form No. 8 was approved by the State Statistics Committee in 1997 and until 2013 was mandatory for enterprises that have any vehicles on their balance sheets. Since the beginning of 2013, it has ceased to be mandatory, but this does not mean at all that there is no need to keep a journal now. It's just that legislators have allowed companies to develop more convenient forms of the document, while retaining, nevertheless, a full set of mandatory details. Note that most companies still use the waybill register. , by adding the necessary (important for the company) columns.

A typical or modified form of the journal is entered into the workflow with a mark in the accounting policy or a separate order of the head. Usually the log is updated annually, however, in large motor transport enterprises, a monthly cycle is often set, which is also mentioned in the accounting policy of the company. As a primary accounting document, general rule the journal is stored in the enterprise or archive for at least five years.

Waybill movement journal: how it is applied

The law obliges firms and entrepreneurs using the TS in their activities various categories, issue drivers with waybills (PL) - documents giving the right to operate them. It records information about the route, fuel balance and movement, speedometer readings, work process features (for example, the number of cargo lifts), time to go to work and arrive at the garage. Large and motor transport enterprises practice the daily issuance of waybills. Small organizations whose activities are not related to motor transport can issue a waybill for drivers for up to 1 month. But, whatever the frequency of issuing vouchers, they must be recorded in the register of PLs.

Requirements for completing the journal

Form No. 8 is a magazine, on the title page of which the name of the company, its status and period of coverage are indicated. The journal itself is a table in which information is entered about all waybills issued by the company. Even if any of them is incorrectly completed and spoiled, it is attached to the journal with the mark "Destroyed", and its number must be entered in the general chronological order in the journal.

Like many registration books, the journal has continuous numbering of sheets, is stitched, certified by the signature of the head and the seal of the organization (if any). Responsibility for filling out the document and the accuracy of the information in it rests with the employee assigned to perform this work by order of the management or in accordance with official duties. The waybill register, form 8, can be downloaded below. It looks like this:

All columns of this form are mandatory. They reflect in chronological order information about the number of the submarine, the date of issue, the full name of the driver to whom it was issued and his confirming signature. When returning the waybill, a note is made on the date of its return and confirmed by the signature of the dispatcher, who accepts the sheet and transfers it to the accountant for processing. The accountant also confirms the transfer of vouchers by hand in receipt.

Waybill register: sample filling

Enterprises and businessmen have the right to supplement the table with columns with different information that they consider necessary. So, many companies enter information about the route of the vehicle, delivered goods, vehicle mileage, fuel consumption, etc.

The importance of this accounting document is also determined by the fact that it is one of the confirmations of the operation of the company's vehicles, and, consequently, fuel costs, which make it possible to reduce the tax base by reducing the corresponding payments. In addition, the journal, recording the exits of drivers on the line and information about the time of work, serves as the basis for accruing wages company drivers.

Companies and individual entrepreneurs, which are used in the course of their entrepreneurial activity vehicles of various categories, in without fail must provide drivers with travel cards.

Definition

Under definition "Waybill" means a document that gives drivers the full right to use a particular vehicle.

Document detailed information must be displayed regarding the route, fuel consumption and labor activity driver.

For transport companies the legislation of the Russian Federation provides duty provide travel sheets every day, with the exception of those situations when the driver goes on a long business trip.

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

general information

To provide full control provided waybills, the company must keep a log of the movement of vouchers in form 8.

However, since January 2013, due to the entry into force federal law RF regarding accounting in December 2011 No. 402-FZ, the form is optional.

Companies have the right to create personal forms or supplement the necessary information on the unified form, provided that all the provisions 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 the formed order of the direct management. Moreover, the use of the document can be fixed in the accounting policy of the company.

In most cases, the journal is subject to registration for a period up to 12 calendar months, however, if necessary, the period can be shortened up to 1 month. The waybill journal refers to the primary documentation, and the storage period is at least 5 years.

Mandatory waybill should include the following basic information, as:

• personal information of the driver of the vehicle;
• vehicle registration number;
• personal information of the owner of the vehicle or the company on whose balance sheet the car is located;
• fuel costs (when specifying information, you must navigate from the speedometer);
• total route length and mileage.

If there is any emergency on the road or there is a violation of the rules traffic, the driver of the vehicle must provide the representative of the traffic police, in addition to the basic documentation, with a waybill to display information on offenses in it.

The formation of the sheet is carried out regardless of whether the vehicle belongs to the property of the company or is in the possession of the driver, but is used for production purposes.

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

At the end of the work shift, the generated waybill must be handed over to dispatchers in order to enter information in the appropriate journal with the ability to save the completed "voucher" form.

As the envisaged internal regulations of the company, the journal is subject to transfer for further verification to a representative of the accounting department. For this, in the accounting journal in question, a special field is provided for putting a mark on the delivery of documentation to the accounting department.

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

It must be remembered that in the agreement it is necessary to prescribe information regarding all the nuances that can resolve disputes in the process of their occurrence.

Companies or individual entrepreneurs that provide transport types of services must register the generated waybills in the appropriate registration book (based on 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 journal allows you to ensure control over the timeliness of the formation of travel sheets, and, accordingly, to carry out fuel and lubricants used up by vehicles. Additionally, control over the information that is displayed in the waybills themselves is provided.

Regulations

All questions regarding the maintenance of the journal in question are governed by such regulations , as:

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

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

The considered log of movement, registration and formation of travel sheets includes several parts, namely:

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

In its turn, tabular part includes such information, as:

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

Please note that signatures are required. must be affixed:

• by the driver of the vehicle, which confirms the fact of receipt of the waybill;
• a dispatcher or a worker performing his duties, which confirms the fact that all necessary documentation has been received from the driver of the vehicle;
• an accounting officer whose signature confirms the verification and acceptance of the sheet for accounting.

Extras as needed appropriate notes should be made.

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

The journal includes continuous numbering and is subject to maintenance exclusively in chronological order. Upon completion of filling out the journal, it must be stitched, and then it should 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 assigned exclusively to that employee of the company, in whose employment agreement the responsibilities regarding the maintenance of this document are indicated. It is allowed to appoint an authorized person by forming an appropriate order of the company's management.

In addition, it must be remembered 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 duties regarding the formation of waybills are assigned to representatives of other companies.

Shape and pattern

As noted earlier, the journal in question is subject to compilation in the form No. 8. At the request of the company and individual entrepreneurs, the legislation of the Russian Federation allows the possibility of developing their own personal form.

In the process of compiling the document in question, it must always be remembered that it is strictly forbidden to make any errors or typos, since problems with regulatory authorities may arise when they are identified.

Learn more about accounting for waybills and fuel and lubricants - in this video.

The journal for issuing waybills is required to be kept by all organizations that have trucks or cars on their balance sheets. Naturally, those who make trips that are beneficial for the company.

FILES

The importance of maintaining a document lies in the fact that it registers waybills, which, in turn, are a confirmation of the costs incurred by the organization. Without a journal, it is rather problematic to observe order in handling waybills and to prove their existence in general (with large volumes of work).

Way of conducting

Filling out the journal for issuing waybills can be organized exclusively in paper form. It is not possible to enter the necessary information in electronic form (only if each of the drivers, dispatchers and accountants of the organization has its own electronic signature).

From the very beginning of maintenance, the document is printed out, if necessary, supplied with additional sheets. At the end of the reference period, it is stitched, certified by the signature of the head of the organization and stored for another 5 years.

Ideally, it should be in constant use by an employee who is responsible for issuing and receiving waybills from drivers.

Components of a magazine

The form of the document consists of two sheets. When completed, the magazine is a book with a cover and several sheets printed and arranged in the form of a table. On the cover, in the center, there is the name of the magazine indicating the year (month) of filling (usually its validity period is 1 year, but there are also short-term options, for one month).

At the top of the cover, the filler writes the full name of the organization, the OKUD document code (for the standard intersectoral form No. 8 it is 0345008, it is immediately entered into the form), the OKPO code.

The table, which is located on the second sheet of the journal, contains columns. Each of these columns assumes the content of the following information:

• Waybill number. The document has continuous numbering. All entries are made in chronological order.
• When the waybill was issued (date).
• Information on the driver: full name in words, if any - personnel number.
• The numbers of the garage (not license plate) number of the car.
• The driver's signature as a guarantee that he received the waybill.
• "Autograph" of the dispatcher who received the waybill with marks, as well as other travel documents (these data are indicated in the note).
• Accountant's signature. It is set after the waybill has entered the accounting department.
• Note. This column is intended for data that is fundamentally important for the issuance or acceptance of waybills. It indicates marks (or their absence) on documents, corrections, physical properties of the received paper, etc.

The second sheet of the magazine can go on for as long as you like. The main thing is that the waybills entered into it have the proper date of issue. The employee does not have the right to enter irrelevant or deliberately false information into the journal.

As for the period of storage, according to existing standards, the journal for issuing waybills is stored for at least 5 years.

Important point! Information about all issued documents should be entered in the journal of issuing waybills. If the waybill is not registered, then the accounting department does not have the right to accept it.

Who fills out

The head of the organization is initially assigned to be automatically responsible for keeping the journal. But in the vast majority of cases, he entrusts this duty to his subordinates. You can do this in two ways:

• Through an employment contract (by prescribing this as the direct duties of a certain employee).
• By separate order. The document will be called "Order on the appointment of a person responsible for maintaining a log of the issuance of waybills." It is in free form. The main thing is that it has the signature of the head, details of the organization, data on the appointed employee and his signature as a sign of agreement with the content.

No special training the assigned worker does not need to go through for logging.

The legislative framework

The attached form and sample filling is a standard intersectoral form No. 8, which was adopted by Decree No. 78 of the State Statistics Committee on November 28, 1997. It has been in use for a long time, and even now it has not lost its relevance.

However, since 2013, the use of just such a form has become an optional procedure. Each organization has the right to independently choose which of the forms for marking the issuance of waybills it will use.

The organization can even make changes to existing forms of documents for its own convenience. The main thing is that these actions are confirmed by a separate order of the head with a signature and seal, and also be noted in accounting policy companies.

If you use the standard form, then such measures are not needed. In addition, the standard form of the journal satisfies all the requirements that apply to it. By making changes to the columns, the filler runs the risk of facing a situation of violation of labor or tax laws. For these and other reasons, Form No. 8 remains in use.

Possible additions

Since the magazine has been used for a long time, a number of companies have supplemented the columns with their own. Practice has shown that it is convenient to add to this journal also:

• The route of the car along which it will move. Some simply indicate the point of arrival.
• What cargo is delivered by the vehicle.
• Mileage.
• Fuel consumption that occurred as a result of a trip, etc.

Naturally, all these data are filled in only after the waybill is returned or even after it is received by the organization's accountant. Whatever changes are made to existing form, they must be supported by a separate order of the head.

The journal for issuing waybills is one of the primary documents that confirm the expenses of an organization or individual entrepreneur for fuel. If a entity has chosen a taxation system that takes into account expenses, then this document is especially important when calculating the taxes due from the organization.

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 required.

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:

1. 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.
2. 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, in employment contract which spelled out the duties of maintaining a register of waybills.

Responsibilities for filling out waybills and their log book 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 register 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 fuel expenses 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.