Typical forms of delivery tickets were in force for a long time. It enabled accountants to use them to reflect the expenditures in accounting. What form should be used for waybills?
The Ministry of Infrastructure viewpoint
Considering the necessity of using a truck waybill, the Ministry of Infrastructure has emphasized that companies continue to apply a truck waybill to account for the transport and driver’s work and to draw up reports according to the forms of state statistical observations.
A waybill is a document for marking the technical condition of the vehicle and the state of health of the driver. After all, the car release on the road without passing the control of its technical condition and the medical examination of the employee who will be its driver, entails administrative responsibility for the officials of the company in accordance with Art. 128 of the Code on Administrative Offenses.
A waybill as a primary document is also used for the accounting and tax accounting of business transactions associated with the carriage of goods. It confirms the costs associated with the transportation, including the cost of fuels and lubricants.
The Ministry of Infrastructure advises to optimize the typical form of a waybill. The abolition of the typical form No. 2 “Truck waybill”, approved by the Ministry of Transport and the Ministry of National Statistics dated 29.12.1995, No. 488/346, is considered by the Ministry inappropriate since its use meets the needs of a company for recording the driver’s working time, accounting for expenses and writing off the fuel, but it should be optimized (The Ministry of Infrastructure letter of 20.11.2012, No. 25/3717-12).
SFSU viewpoint
Tax authorities also confirm that the current legislation does not provide for a typical form of a waybill for a car. Therefore, it is advisable to use convenient form of the original document. It must be approved by an order on the accounting policy of the company. The document should contain all the signs of the original. It should contain information about a business transaction and confirmation of its implementation (letters from the State Fiscal Service of Ukraine of 09.06.2015, No. 1999/6/99-99-19-01-01-15 and of 02.11.2015, No. 23178 /6/99-99-19-02-02-15).
