Document flow in the provision of cargo transportation services. Transportation costs: how to confirm and how to take into account. How to keep track of shipping. Official clarifications

Modern business conditions require management accounting to increase transparency, visibility and comparability of data that are the subject of accounting. Many organizations have to use the services of specialized transport organizations-carriers. Often, when documenting a transaction and confirming the fulfillment of obligations, a lot of disagreements arise between carriers and customers.

The most common mistakes organizations make are:

Use of old forms of waybills;

Issuance by the consignor to the driver of the carrier of a smaller number of copies of the TTN than necessary;

Random numbering of waybills and waybill;

Issuance of waybills for cars for a period of several days to a month;

Lack of details provided for by unified forms.

Upon the provision of services, in most cases, the customer has only the following documents available: an invoice for payment for services rendered, an act of work performed for a total amount for a certain period, and invoices (sometimes even without indicating the number of units of measure). These documents are not enough to confirm the amount of fulfillment of the carrier's obligations to customers. This situation is explained by the fact that employees of most organizations forget (or do not know?) About the existence of existing regulatory documents, compliance with the provisions of which ensures order in accounting.

What causes such forgetfulness? The head of the carrier organization does not have reliable information on the number of flights performed by the fleet even for the last reporting period, the current information for the current day is all the more unreliable. He does not have confidence that the machines are used only in the interests of the organization, respectively, in the justification of the cost of wages, fuel and other. The customer has difficulties in classifying transportation costs for tax purposes as economically justified (in accordance with Article 252 of the Tax Code of the Russian Federation). The head of the customer organization does not have documentary evidence of the amounts invoiced by the carrier. Accordingly, he does not have confidence that the services received were used solely in the interests of the organization. So, both parties to the transaction lack transparency, visibility of accounting data and management accounting ceases to serve as the main tool in increasing the profitability of the organization.

These disagreements can be avoided by observing the legislation of the Russian Federation, which regulates the procedure for the provision of cargo transportation services.

Documentation of the transaction

The procedure for concluding a contract for the carriage of goods is regulated by Chapter 40 of the Civil Code of the Russian Federation and implies the obligation of the carrier to deliver the goods entrusted to him by the customer to the destination. The customer, in turn, undertakes to pay for the carriage the fee established by the contract.

The Charter of Road Transport of the RSFSR (approved by the Decree of the Council of Ministers of the RSFSR dated 01/08/69 No. 12) developed (and approved on 07/30/71) General rules for the carriage of goods by road (hereinafter referred to as the Rules), in accordance with which the carriage of goods must be drawn up TTN.

The Civil Code of the Russian Federation allows you to confirm the fact of concluding a contract for the carriage of goods by drawing up and issuing a TTN by the consignor. But with long-term contractual relationships, it is recommended to draw up a contract for the carriage of goods in writing, which should provide for penalties and a clear list of documents generated when the parties to the transaction fulfill their obligations.

When requiring documents from carriers confirming the amount of invoices issued for payment for the transportation of goods, customers should remember the existence of Instructions of the Ministry of Finance of the USSR No. 156, the State Bank of the USSR No. 30, TsSU USSR No. 354/7, Minavtotrans RSFSR No. 10/998 dated 11/30/83 " On the procedure for settlements for the carriage of goods by road” (hereinafter referred to as the Instruction). Currently, it still has the status of a valid document. According to the Instruction, the parties to the contract are required to reconcile the data on the basis of which the carriers calculate the cost of services rendered with the amount of cargo actually transported at least once a quarter. It is carried out within the time limits set by the schedules approved by the customer and the carrier, its results are documented in an act that includes all interim acts on the services rendered by the carrier for a certain period. The act is signed by representatives of the parties.

The procedure for issuing TTN

The current TTN form No. 1-T was approved by the Decree of the State Statistics Committee dated November 28, 1997 No. 78 "On approval of the Unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport" (hereinafter referred to as the Resolution of the State Statistics Committee) and is intended for write-off Goods and materials from consignors and, accordingly, their posting from consignees. The form is also used to account for transport work, payments for the transportation of goods.

In accordance with sect. 2 of the above Resolution of the State Statistics Committee TTN for the carriage of goods by road is compiled by the consignor for each consignee (separately for each trip of the car). If several goods are simultaneously transported by one vehicle to the address of one or several consignees, the bill of lading is issued for each consignment of goods and each consignee separately. TTN should be issued in four copies (for non-commodity goods (bulk cargo) - in three). One remains with the shipper and is intended for the write-off of inventory and the formation of revenue; the second and third copies (certified by the signatures, seals (stamps) of the consignee and the signatures of the driver) are handed over by the driver to the representative of the carrier organization. Then the carrier attaches the second copy, which serves as the basis for settlements, to the Act on the provision of transportation services and sends it to the customer, and the third is attached to the waybill. The fourth copy for goods of a commercial nature, certified by the signatures and seals (stamps) of the consignor and the signature of the driver, is handed over by the driver to the consignee and is intended for posting inventory items from the consignee.

The procedure for issuing travel tickets

The Goskomstat resolution also approved the following unified forms: waybills No. 4-s (for paying for the operation of a car at piece rates), No. 4p (for working at a temporary rate). Waybills are used to determine indicators for accounting for the work of the rolling stock and the driver, for calculating wages for the driver and making payments for the transportation of goods.

Based on sect. 2 of the above Decree of the State Statistics Committee, the driver is issued a waybill filled in by the dispatcher, in which the date of issue must be indicated, there must be a stamp and seal of the organization that owns the car. The participation of the driver in filling out the waybill is not allowed, with the exception of signing certifying the acceptance (upon departure) and delivery (upon return) of the car (clause 8 of the Instruction). Waybills are issued to the driver against receipt for only one working day (shift), subject to the delivery by the driver of the waybill of the previous day of work. Waybills remain with the carrier, are stored together with shipping documents, making it possible to check them simultaneously (section 2 of the Resolution of the State Statistics Committee).

The customer is obliged to fill in the section "Completing the task", which provides for a record of the route of movement "from where to" for each flight, and ensure the presence of the signature of its representative. The waybill must include the numbers of the attached (one copy) TTN, as a result of which the number of tons of cargo transported and other indicators reflecting the operation of the car and the driver are indicated.

In the case of time payment in the form No. 4-p, detachable waybill coupons are provided, which are filled in by the customer and serve as the basis for the carrier to present the cost of services rendered to the customer (the carrier attaches the relevant detachable coupons to the Service Provision Certificate).

When paying for services at piece rates, the basis for the carrier to present the cost of the services rendered is the list of bill of lading and their attached copies.

In the case of transit traffic, the obligation to fill in the route in waybills and tear-off coupons should be assigned to the consignee.

The resolution of the State Statistics Committee provides for the maintenance of registers for the movement of waybills from carriers. It is possible to ensure control over the movement of waybills issued to the driver and the delivery of processed waybills to the accounting department by numbering the sheets of the magazine in a typographical way.

Accounting for the issuance and acceptance for accounting of TTN and waybills

Acceptance for accounting of primary documents of an inactive form or with blank details is not allowed (Article 9 of the Law "On Accounting").

Attention should be paid to the numbering of TTN and waybills. The Instructions say that TTN and waybills are forms of strict reporting documents and must be printed in the accounting series and printed number. Waybills in most cases are made in a typographical way. But TTN are very often compiled using computer technology, followed by printing of paper copies. In this situation, we can recommend the following way to control the issued TTN: to number blank sheets in printing houses, on which documents will then be printed. Numbered blank sheets will be blank documents of strict accountability.

The instruction provides for the storage of forms of waybills in the warehouses of organizations and their issuance, as needed, against receipt to the person responsible for the operation of vehicles (head of the garage, head of operation, dispatcher, etc.). In accounting, these transactions should be reflected as follows:

Dr. c. 10 "Materials in stock" 60 - forms of documents of strict accountability with pre-printed series and numbers were credited (possibly with the listing of the name of the documents)

Dr. c. 10 "Materials in the report" Kt sc. 10 "Materials in the warehouse" - forms of strict reporting documents of the N series with numbers A-S were issued for the report

Dr. c. 20, 23, 26 10 “Materials in the report - the used forms of documents of strict accountability of the N series with numbers A-S were written off according to the act signed by the persons approved by the order.

In order to preserve the forms of documents of strict accountability, the accounting policy of the organization should provide for the obligation to fill out a journal for accounting of forms of documents of strict accountability and their annual inventory. The approach to registration, accounting of documents when using the organization's transport for its own needs should be similar.

Taking into account the foregoing, the availability of documents by customers of transport services drawn up in accordance with the legislation of the Russian Federation (such as TTN, tear-off coupons for waybills for time-based payment for services and reconciliation acts) is a necessary condition for accepting transportation costs for tax purposes as documented. And the manager will be sure of the validity and justification of the services received.

Compliance with the procedure for processing documents will allow carriers to legally accept accrued wages as expenses, write off fuel and lubricants for tax purposes, prevent unauthorized consumption of fuel and lubricants, and also promptly manage the operation of the fleet. In addition, the availability of primary documents by the parties to the transaction and their proper execution contribute to the formation of reliable information on the accounts of accounting, the comparability of data on income and expenses and their prompt receipt.

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Hello Ivan.

1 What documents do I need to have when transporting building materials?

It is necessary to provide services in accordance with the established rules for the carriage of goods.

According to:

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On approval of the Rules for the carriage of goods by road

1. These Rules establish the procedure for organizing the transportation of various types of goods by road, ensuring the safety of goods, vehicles and containers, as well as the conditions for the carriage of goods and the provision of vehicles for such transportation.

6. Carriage of goods is carried out on the basis of cargo transportation contracts, which can be concluded by accepting the order for execution by the carrier, and in the presence of an agreement on the organization of transportation of goods - the application of the consignor, except for the cases specified in paragraph 13 of these Rules.

7. Order (application) is submitted by the consignor to the carrier, who is obliged to consider the order (application) and, within 3 days from the date of its acceptance, inform the consignor of the acceptance or refusal to accept the order (application) with a written justification of the reasons for refusal and return the order (application).

8. Prior to the conclusion of the contract for the carriage of goods, the carrier, at the request of the consignor presents a document (price list), containing information about the cost of the carrier's services and the procedure for calculating the carriage fee.

9. Waybill, unless otherwise provided by the contract for the carriage of goods, is drawn up for one or more consignments of cargo transported on one vehicle, in 3 copies (originals), respectively, for the consignor, consignee and carrier.

43. When submitting a vehicle for loading, the consignor notes in cover sheet in the presence of the carrier (driver), the actual date and time of submission (departure) of the vehicle for loading, the condition of the container and its sealing after loading onto the vehicle, and also fills in paragraph 10 of the accompanying sheet (in terms of the consignor).

56. Upon completion of loading the bodies of covered vehicles and containers intended for one consignee, must be sealed unless otherwise provided by the contract for the carriage of goods. Sealing of bodies of vehicles and containers is carried out by the consignor, unless otherwise provided by the contract for the carriage of goods.

57. The seal impression must have control characters (abbreviated name of the seal owner, trademarks or vice number) or a unique number.

2 In what cases should I issue waybills?

I. General provisions

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

3 Do I need to issue a bill of lading?

The bill of lading is issued, unless a different procedure for registration is provided by the contract.

9. Bill of lading, eunless otherwise provided by the contract for the carriage of goods, is drawn up for one or more consignments of cargo transported on one vehicle, in 3 copies (originals), respectively, for the consignor, consignee and carrier.

The waybill is signed by the consignor and the carrier or their authorized persons.

4.1 If I hire a driver, how do I properly arrange it?

Either under an employment contract or under a civil contract.

But when drawing up a civil contract, it is necessary to take into account the features provided for by law.

Article 15 of the Labor Code of the Russian Federation:

The conclusion of civil law contracts that actually regulate labor relations between an employee and an employer is not allowed.

A civil law contract has fundamental differences from an employment contract. We list the main ones:

Under contracts for the provision of services or performance of work, the performer (contractor) is obliged to fulfill a specific task (tasks) of the customer, which is known even at the time of the conclusion of the contract (Article 779, Article 702 of the Civil Code of the Russian Federation). According to the employment contract, the employee must work in a specific position in accordance with the staffing table, in a certain profession, specialty, and carry out all the instructions of the management as they become available (Article 57 of the Labor Code of the Russian Federation). In labor relations, the employer is primarily interested in the process of the employee’s labor activity, and in civil law relations, in the specific result.
Performers and contractors themselves determine the procedure for fulfilling the obligations assigned to them by the contract and do it at their own expense, unless otherwise provided by the contract (Article 704, Article 783 of the Civil Code of the Russian Federation). The employee must follow the established rules of the internal labor schedule, including observing the working hours. In addition, the employer is obliged to provide the employee with everything necessary for the performance of labor duties (Article 22 of the Labor Code of the Russian Federation), pay compensation for the use by the employee of his property in work (Article 188 of the Labor Code of the Russian Federation) and reimburse other personnel expenses incurred in the interests of the employer (Article 164 of the Labor Code of the Russian Federation).
The labor function is always performed by the employee personally. Participating in civil legal relations, if the prohibition is not established, the performer (contractor) may involve third parties in the performance of his duties (Article 313 of the Civil Code of the Russian Federation).
Performers and contractors do not receive wages, but remuneration stipulated by the contract, which is paid not every half a month, as a salary, but in the manner prescribed by the contract.
Performers and contractors are obliged to fully compensate for the losses caused by them (Article 723, Article 783 of the Civil Code of the Russian Federation). Under an employment contract, the employee bears full liability only in cases provided for in Art. 243 of the Labor Code of the Russian Federation.
If a civil law contract is concluded with an individual, then the guarantees provided for by labor legislation (vacation, sick leave, etc.) do not apply to him.
The courts, when considering the issue of delimiting an employment contract from a civil law contract, are guided by similar criteria. So, in the resolution of the Federal Antimonopoly Service of the East Siberian District dated November 1, 2006 N A33-4217 / 2006-Ф02-5620 / 06-С1, it is explained that the main features that make it possible to distinguish between an employment contract and a civil law contract are:

a personal sign (performance of work by personal labor and the inclusion of an employee in the production activities of the enterprise);
organizational feature (subordination of the employee to the internal labor schedule; its constituent element is the fulfillment of the employer's orders in the process of work, for the improper implementation of which the employee may be subject to disciplinary responsibility);
performance of work of a certain kind, and not a one-time task;
guarantee of social security.

4.2 What documents should the driver have with him when transporting building materials?

Waybill, bill of lading, accompanying sheet, contract for the carriage of goods.

Also, the route sheet, if the driver is accepted under an employment contract, at the link: https://2ann.ru/composition-ma...

4.3 Will it be mandatory to set up an online cash register if the payment is non-cash?

According to the explanations of the representatives of the Federal Tax Service of the Russian Federation, it follows:

How will Law 54-FZ change in the near future? How to draw up corrective checks? Do I need to use an online checkout if payment comes through Yandex-Money?

Andrey Budarin, Head of the Operational Control Department of the Federal Tax Service, answered these and other questions from 1C users

Andrei Vladimirovich, let's remind you who should switch to using online cash registers in 2018, and who has a delay until 2019.

legal entity and individual entrepreneur performance of work, provision of services(except for public catering services).
Individual entrepreneurs without employees in the sale of goods and the provision of services.

Cargo transportation is a special procedure that can only be carried out if certain rules are observed. There is a list of papers officially approved by legislative acts that are mandatory in this case. First of all, it is necessary to correctly draw up all the general accompanying documents for the carriage of goods, and then take care of additional papers and special permits, if necessary.

General purpose papers

Many drivers are interested in what documents are needed for the carriage of goods, so that in case of verification with the competent authorities there will be no problems. The list of official papers is as follows:

1. Driver's license for the right to drive a vehicle of the corresponding category.
2. Commodity-transport waybill (TTN).
3. An agreement between the sender, the recipient and the intermediary carrying out the transportation.

All of the above documents are needed for the transportation of any type of goods, and cannot be replaced by other papers. It is worth noting some features of this documentation.

The consignment note for the carriage of goods is one of the most important evidence that the driver will need to present during the check. This document must be issued by the organization or person who is the sender. At the same time, this paper must be officially approved by the appropriate seals. It must be made in four copies, one of which is received by the sender and recipient, and two remain with the transport company. This document contains two important parts:

1. Commodity section. This part indicates the full description of the goods, which other documents for the carriage of goods do not give.
2. Transport section. This element should contain the most complete information about the route, the name of the sender and intermediary, as well as data on the driver and technical characteristics of the vehicle.

A sample of filling out a bill of lading. Product section (click on image to enlarge)

A sample of filling out a bill of lading. Transport section (click on the picture to enlarge)

In some cases, the bill of lading can be waived. Most often this happens when the transportation is carried out by the buyer. Documents for the carriage of goods in this case do not require a TTN, since the whole process takes place between the two objects of the contract without intermediaries in the form of a transport company.

The contract must be signed without fail. This is done by the driver, or the freight forwarder accompanying the car. This paper does not need to be original, as sealed copies can be used. Thus, the legality of transportation is confirmed. Instead of an agreement, it is allowed to use a power of attorney if it also bears the appropriate seals of organizations.

Paperwork

The waybill must be drawn up by the company directly involved in the transportation. This form must have certain elements, among which experts distinguish:

• type of car and its registration number;
• the name of the organization that issued the document;
• information about the amount of fuel consumption;
• registration date;
• consignment note number.

Sample waybill (click on image to enlarge)

The waybill is issued together with a tear-off coupon - a special element, which is issued by the customer of the cargo and certified by his own seals. The processing of this form is carried out by the transport company, after which it, along with a check for the service provided, is sent to the person who ordered it.

The waybill form must be filled in by the relevant persons, which are the medical officer of the organization, the dispatcher and the technical worker. It is important not only to correctly fill out the documents for the carriage of goods, but also to give the appropriate permission to the driver.

Additional Document Types

It is quite difficult to answer the question of what documents are needed for the carriage of goods. This is due to the fact that there are quite a few nuances in each case that should be taken into account. Without them, responsible persons may receive a fine for non-compliance with laws or have certain difficulties dealing with the competent authorities.

If necessary, the following documents should be issued for the carriage of goods by road:

1. Contract and a document confirming the actual shipment of goods.
2. Invoice for the goods, if incomplete information about the transported cargo was indicated in the waybill.
3. PTS of the car and technical inspection on it.
4. A document of compulsory insurance of the owner of the vehicle.
5. The employment contract under which the driver works, if he is not directly the owner of the car (or a copy of this document).
6. Sanitary passport, if food products are being transported.
7. Certificate confirming the quality of the product.
8. A book indicating the temperature of the refrigerator-refrigerator, if perishable products are transported.
9. Veterinary passport if animals are transported.
10. Certificate issued for products containing alcohol, if alcoholic beverages are transported.

What accompanying documents are needed for the carriage of goods is determined directly by the type of this cargo. In each case, this may be an individual unique package of papers, so it is very important to be extremely careful when receiving and filling them out.

Special cases of transportation

In some cases, special documents are required for the carriage of goods by road. These include the following official papers:

1. A certificate confirming the company's right to transport bulky or dangerous goods.
2. Evidence indicating the preparation process of the driver for the implementation of work on the transport of dangerous goods. In it, the total driving experience must exceed three years without interrupting this work activity. If the driver does not have the relevant experience, the collected and executed documents for the carriage of goods do not matter.
3. A certificate confirming the safety and quality characteristics of the cargo packaging.
4. Special identification sign for dangerous goods.
5. Certificate confirming the preparation of the vehicle for the carriage of dangerous goods.
6. A pre-created itinerary with a transportation clearance period.
7. Telephone numbers and addresses of all persons involved in the transport of these dangerous goods.
8. A specially designed waybill, which indicates the hazard number of the cargo in accordance with UN standards.

The above documents for the carriage of goods by road are considered mandatory only under certain circumstances. In addition, such transportation still needs to be coordinated with the traffic police. The following cases that contribute to this should be highlighted: transportation of high-risk goods; transportation in difficult road and climatic conditions; travel in a convoy with more than 3 cars.

Documents for the carriage of goods, which have non-standard large dimensions or weight, are supplemented with special papers that allow these actions. In this case, you will still have to pay a certain amount of money as a state duty.

Transportation of secret documents is carried out according to special rules. This is due to the fact that their design, reproduction, development and handling is much more difficult than with ordinary papers. Transportation of classified documents requires a strictly guarded vehicle and special storage conditions.

The Ministry of Transport has adopted another law that concerns road transportation. According to the bill, fines for transportation without appropriate accompanying papers will be increased. It is worth noting that the fines will cover both the drivers themselves and the company. If the driver does not have a bill of lading, an order-order, a freight bill of lading and an order, then the driver will be forced to pay up to 1,500 rubles, and as for officials, the amount will increase to 20,000 rubles. Transport companies, in turn, will pay a fine of up to 250 thousand rubles.

Transportation of cargo without accompanying documents can provoke a fine or deprivation of a driver's license. That is why it is very important to carefully draw up all the papers in each of the bodies that are responsible for this procedure.

What are the documents for IP cargo transportation? This question is of interest to businessmen. Individual entrepreneurs engaged in the field of cargo transportation, as a rule, own a certain number of vehicles. It is extremely difficult to understand what is applicable for personal interests and what is in business development. In view of this, the design of an individual entrepreneur as a freight carrier raises many questions. Is it appropriate to transfer transport from an individual to an individual entrepreneur? What documents for cargo transportation should an IP provide?

What are the documents for cargo transportation

Consider the issue of registering an individual entrepreneur as a freight carrier. According to the regulations of the Russian Federation, an entrepreneur has the right to use his own property, both for personal needs and for the purpose of conducting his own business activities.

Due to the fact that the terms “property of individual entrepreneurs” and “official vehicles” have not been introduced into the current documents, no re-registration of vehicles is required.

Since the only taxation regime in which an individual carrier can operate is UTII, registration of cargo transportation activities from the standpoint of this regime, as well as the necessary documents accompanying the filing of a declaration on the start of such activities, should be considered.

The Tax Code of the Russian Federation regulates the registration of persons who own transport. It is necessary to consider "other grounds" that oblige payers of the UTII regime to be registered at the place of their business.

Individual entrepreneurs who are subject to registration as payers of the UTII taxation regime must, within 5 working days, submit an application for registration as a payer of UTII.

If an entrepreneur decides to change the field of activity or introduce an additional part of the income - trucking, he is subject to re-registration with the tax office.

However, in order to avoid confusion, tax specialists have a completely different position. In the event that an individual entrepreneur is a UTII payer, it is not necessary to re-register. Therefore, in an arbitrary form, an individual entrepreneur is obliged to notify the tax service about the start of a new activity.

According to this, an individual entrepreneur, submitting a tax declaration on the implementation of cargo transportation activities, informs the tax authorities about the start of a new activity, code 05. In addition, it makes sense to accompany the above document with an explanatory note drawn up arbitrarily. What documents are needed for the transportation of IP goods? It is necessary to return to legislative documents - the Charter of road transport. According to it, the requirements for legal entities and individual entrepreneurs are the same.

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IP documents for the transportation of goods and acts of work performed

Documents for cargo transportation of individual entrepreneurs, acts of work performed:

1. Transport agreement. It is the responsibility of the carrier to deliver the goods to their destination and hand them over to the person authorized to receive them. The sender pays the freight carrier the remuneration specified in the contract. The conclusion of an agreement on cargo transportation is associated with the issuance of a consignment note.
2. Bill of lading. The bill of lading is issued by the consignor. Legal entities whose duties are charged with dispatch, upon receipt of goods, keep records of waybills.
3. Charter agreement. Compiled when the delivery of the goods is accompanied by the consignor or his representative.

It is possible to issue this document as an order for the use of transport in order to move goods. The work order is a mutually replacing form of TTN and at the same time acts as a simplified variation of it. A distinctive feature is the failure to mark the transfer of cargo.

If the delivery of the goods is carried out with the help of other organizations, the TTN is mandatory.

If there is a completed TTN, taxpayers are provided with tax benefits that take into account the cost of cargo transportation.

The act of acceptance and transfer of work performed has the following features:

• the form is not unified;
• filed together with the bill of lading to account for the expense allocated for the movement of goods, the calculation of tax fees for making a profit of the organization;
• primary accounting document.

Waybill:

• document for the use of the vehicle;
• the main accounting document of a primary nature;
• in combination with TTN, it records indicators of accounting for the work of transport and the driver;
• document for calculating the salary of the driver;
• Based on this document, the cost of freight transportation is calculated.

Vouchers for the waybill:

• filled in by the customer
• the basis for the presentation of an invoice by the owner of the transport to the customer;
• mandatory for time-based tariffing of cargo transportation;
• fixed billing does not require a waybill.

For individual entrepreneurs, the use of waybills is mandatory. They contain all the basic details.

A waybill is a document confirming the cost of cargo transportation, in particular the carrier.

Our modern life is impossible without cargo transportation. Almost every Russian at least once in his life is faced with the problem of transporting furniture, things or equipment. And this is not to mention the fact that food, household goods, etc. must be delivered to stores every day. Transportation of goods is required in all spheres of human activity. However, the process of transporting goods is not as simple as it might seem at first.

In order for your cargo to be delivered to the recipient without hindrance, you need to take care of the accompanying documents. Without them, a truck carrying out transportation can be fined or even detained.

All necessary accompanying papers can be divided into two groups: basic and additional. The first group includes:

Waybill. This document during the transportation of goods must be kept by the driver of the truck. It is issued by the transport company that carries out the transportation;

Bill of lading. This paper can be called the main one in the entire list of documents. It must be prepared by the consignor. When filling out the waybill in the transport section, you must specify information about the driver, car, route. The commodity section contains data on the weight, cost and quantity of transported goods and things, as well as their detailed list.

In addition, the consignment note lists additional documents for the transported goods (which are available). The bill of lading is issued in four copies. They are issued to the consignor, consignee, cargo carrier, and the fourth is attached to the customer's invoice for payment for the transportation of goods;

The third main document is an agreement concluded between the consignor (or consignee) and the transport company. The driver of the car carrying out transportation may not have the original, but a copy of this agreement, but it must be certified by one of the parties. Note that the contract is a very important document, it is a confirmation that the delivery of this cargo is entrusted to this particular carrier.

Also, the contract can be replaced by a power of attorney for the transportation of goods. It must be issued by the sender or recipient of the cargo in the name of the driver of the vehicle. It is sealed.

Additional documentation includes:

Packing list. It is mandatory if the consignment note does not contain a complete list of the goods being transported;

Certificates of quality, conformity, passports. Their presence is determined by the type of cargo being transported;

In order to avoid unnecessary problems with traffic police inspectors, many carriers attach an agreement between the supplier and the buyer, invoices, etc. to the accompanying documents, although they do not apply to mandatory papers.

We got acquainted with the documentation that must be accompanied by the transported cargo. However, in addition to this, the driver carrying out the transportation must also have his own package of documents. It includes:

• driver's license;
• a document for the right to dispose or own a car (power of attorney, registration certificate);
• a ticket for the passage of the TRP;
• a copy of the employment contract between the driver and the transport company in the case when the driver is not the owner of the vehicle;
• OSAGO insurance policy;
• if food products are transported, a vehicle sanitary passport is also needed.

Thus, the availability of all the above documents will allow you to be sure that there will be no delays during the transportation of goods due to misunderstandings with the traffic police officers.