Route sheet for waybill sample. Rules for drawing up a route sheet


The route sheet is filled out when employees of enterprises and organizations must confirm their transportation expenses incurred in the process of carrying out work-related assignments. In this case, expenses can be incurred both to pay for gasoline for the employee’s personal vehicle, and to pay for tickets for public transport.

Subsequently, the route sheet, together with a report on the use of funds, becomes the basis for paying compensation to the employee in accordance with his expenses, and also serves as an accounting and tax document.

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Who needs a route sheet

The preparation of this document is necessary for drivers, courier service employees, sales representatives, accountants, lawyers, sales managers, etc. It is these categories of workers who most often travel around the city for business purposes. In addition, route sheets are used by those business travelers who go on business trips in their own cars.

In some cases, in addition to the fiscal significance, route sheets are needed by the management of organizations to analyze the routes of employees in order to find the most optimal, shortest routes, which in turn can significantly reduce the costs of the enterprise for the movement of employees around the city.

The procedure for issuing route sheets

The form of the route sheet is approved in the accounting policy of the organization. The frequency (daily, weekly, monthly), as well as the order of its execution, is also prescribed here.

It is worth noting that in order to recognize expenses incurred by an employee on business trips, it is necessary not only to correctly draw up the route sheet, but also to attach other supporting documents to it as separate attachments. In particular:

  • an order that will serve as confirmation of a trip for official purposes;
  • employee report on expenses incurred;
  • clearly readable travel documents that will prove the provision of services.

Expenses are checked by specialists in the accounting department, after which the document is submitted to the manager for signature, and then submitted for repayment or reimbursement of the accountable amount. Additional payments to employees who use personal vehicles when traveling for work or who use public transport are considered expenses by organizations and directly affect taxation when calculating income tax.

Rules for filling out the route sheet

There is no unified form of route sheet; enterprises and organizations can develop a route sheet template on their own or write it in free form. The main thing is that it must include all trips in order, committed by an employee in a certain period of time, indicating their goals, as well as links to primary documents. It can be drawn up either on a regular A4 sheet or on the company’s letterhead.

Itinerary must be drawn up in duplicate, one of which is transferred to the organization’s accounting department, the second remains in the hands of the employee. There is no need to certify it with a seal, since it relates to internal document flow.

Instructions for filling out the route sheet

The route sheet is always written according to standard office work rules, so it should not cause any special difficulties. This sample examines the route sheet, which is drawn up by the driver based on the results of his trips around the city in one day.

  1. At the top of the document, in the center of the line, its name is written, and just below the locality in which it is issued and the date are indicated: date, month (in words), year.
  2. Then enter the last name, first name, and patronymic of the employee for whom it is being compiled, indicate his position, make of the car, and the purpose of the trip.
  3. Next, a table is entered into the document, into which the date of the trip, the destination (address), marks of arrival and departure (hours and minutes with precision), a document confirming the costs (number, date), as well as the amount of money spent are entered in order.
  4. The route sheet must be signed by the employee for whom it is issued, as well as by the company’s accountant.

After completing the route sheet

After the route sheet is properly drawn up and certified, it becomes a tax and accounting document. In the event of tax audits, this document may also be drawn to the attention of regulatory authorities.

In addition to the route sheet, tax authorities may request other primary documentation, including travel tickets, payment documents from gas stations and waybills.

In addition, controllers will compare the compliance of employees’ work responsibilities and their movements. It is unlikely that an accountant’s trip to a bank or a lawyer’s trip to court will raise questions, so such subtleties must also be taken into account.

A route sheet is issued in the case when an employee in an enterprise is required to prove the costs of his transport incurred in performing assigned tasks. Then, according to the submitted document, the money spent is returned to the employee; in addition, the submitted report is used by accounting staff for tax reporting.

Purposes of compiling route sheets

Route sheets, with the exception of the cost report, can be useful to the management of the institution in studying the movements of business travelers to determine the optimal routes of communication, thanks to which it will be possible to radically reduce the costs of the institution for the movement of workers around the locality.

The preparation of such a sheet is required for drivers, couriers, trade workers, accounting and legal workers, sales specialists, etc. This layer of workers most often travels for production purposes.

In addition, route slips are issued to employees who go on business trips in their own vehicles. Route documents for sales workers have their own characteristics. They have 2 main tasks for preparing route sheets:

  1. First: – expansion of sales networks. Here, the route form displays a list of sales counters that need to be visited according to the planned tasks of expanding the clientele. The goal of the trader is to go through possible sales counters, display their location, write down contact information, and note the category of the store.
  2. Second: – processing tasks for sales or shipments. Here, routes are compiled by sales staff based on the information collected in the first option when developing client points. A routing document in this option is required to carry out logistics distribution and transfer to the goods delivery department. Thanks to the routing document, invoices and other certificates necessary for trade operations are issued. If the transportation of goods is carried out by sales employees, then for them the route sheet is a reporting form for the time of delivery of the goods, fuel consumption, and time spent traveling.

The route form displays information about the sequence of movements around the sales counters for the day, with the note:

  • Exact address.
  • Phone numbers.
  • Information about the persons of the counterparty.
  • Time to visit the sales counters.
  • Document numbers for issuing goods.

Registration procedure

The format of the route sheet is developed by the institution independently, determining the frequency of the report (daily, weekly, monthly), as well as the rules for filling it out.

It is necessary to keep in mind that in order to prove the costs of production travel, it is necessary not only to correctly fill out the route sheet, but also to attach to it the relevant materials to confirm the completed document, including:

  • An order that serves as the basis for travel on official assignments.
  • An employee's report on expenses incurred.
  • Clearly written travel tickets proving the validity of the provision of services.

All costs are checked by accounting staff, after which the report is sent to management for signature, and then sent for compensation of incurred costs or writing off accountable money. Additional payments to employees who use official travel in their own car or use public transport are attributed by institutions to expenses that directly affect the amount of income tax.

How to fill out the route sheet correctly?

There is no unified template for the route sheet, so institutions have the right to develop their own template for such a document or compile it in any form. At the same time, you should not confuse the driver’s waybill and the route sheet - these are different documents. The first is approved by law, and the second is filled out in a free style.

The main circumstance of drawing up a route sheet is the mandatory inclusion of all trips in the sequence of actions carried out by the employee at the specified time with a description of their goals, as well as confirmation with source materials. The form can be drawn up on a regular A4 sheet or on the institution’s letterhead.

The route form is created in 2 copies, one of which is sent to the accounting department of the institution, the next one is kept by the employee. Considering that this document is internal to the institution, it does not need to be certified with a seal.

Instructions for filling out the route sheet

The route sheet is drawn up according to the usual rules for drawing up documents, so there should not be any difficulties in filling it out.

  • At the top of the form, in the middle of the line, its name is written. A little lower the locality and date of compilation are displayed: day, month (in words), year.
  • Then the full name of the reporting employee is written, his position, model of vehicle, as well as the reason for the trip are filled in.
  • Next, the report compiles a table in which the date of the trip, the final destination of the route, the time of arrival and departure (accurate to the minute), a report proving the costs (its number, date), as well as the amount of money spent on the trip are sequentially recorded.
  • The route sheet is signed by the employee who compiled the report and the accountant of the institution.

Once the document is duly approved, it turns into evidence of tax reporting in the accounting department. Tax authorities, when checking an institution, can also check such documents. At the same time, in addition to the route sheet, officials can also check source materials, including travel documents, confirmation of vehicle refueling, waybills, etc.

In this video on YouTube you can see an example of filling out a route sheet.

(Video: “Sales Representative Route Sheet”)

Shelf life of route sheets

The rules for the preservation of route sheets are regulated by clause 842 of the “List of standard management archival documents...” adopted by the Ministry of Culture of the Russian Federation N 558 of 08.25.2010.

This order stipulates that the minimum shelf life of the route sheet is 5 years. However, if during this period an inspection or revision was not carried out by regulatory authorities (Article 842 of the list...), then the route sheets cannot be written off before the inspection.

In addition, the order of the Ministry of Culture states that if the route sheet is the only document that confirms difficult working conditions, then the shelf life of such a document increases to 75 years.

The difference between a route sheet and a waybill

The main difference between a waybill and a route sheet is that the waybill contains information about fuel consumption readings, which serves as a basis for fuel consumption, a requisite section is displayed, and on the reverse side of the waybill, called the route sheet, information about the route of transport is contained. The route sheet is, in fact, part of the waybill.

More complete information about trips is contained in the itinerary, because it displays mileage, speedometer value, and fuel consumption.

Many enterprises have business trips, which can be permanent and directly related to work. In such cases, a route sheet must be drawn up, which contains all information, tangent to the route developed for the employee.

Most often, traveling work is necessary for the purpose of selling a product, studying the state of demand, or, conversely, resolving a purchase issue. Based on this, the route sheet has following goals:

  • route planning, correct distribution of the sequence of stopping points, spending less time and less fuel;
  • a visual report on the work done, how much was accomplished within the set deadline;
  • a report on how much fuel and lubricants were spent, how far the vehicle traveled, in what quantity and what kind of product was sold.

What is it for?

Based on the purposes of the route sheet, we can conclude that it is necessary in order to properly plan a business trip and make a route. Also, for the driver he is a certain cheat sheet, which indicates to which address and what needs to be delivered.

In addition, accounting and management require a route sheet as a report of where did the money allocated for fuels and lubricants go?. And in cases of breakdowns or accidents, it will be able to be proof that the driver actually made a trip to certain addresses.

If an employee uses his personal transport for official travel, then upon presentation of the route sheet to him must compensate transport maintenance costs.

The order of filling out the main sections

Although the route sheet is a mandatory document, there is no single unified form of its form. Each organization itself develops a form convenient for itself, which it establishes in its accounting policies. The main thing is that it contains all the necessary data.

Mandatory details are:

  • document number and date;
  • employee information;
  • vehicle information;
  • route data.

The route sheet is drawn up in two copies, one of which remains with the employee himself, and the second goes to the accountant’s reporting. This document not required to be certified with a seal.

There is nothing complicated in filling out the route sheet; it consists of a header and a tabular part, which contains all the instructions:

  1. The first line is the name of the document and its serial number.
  2. Next, write down the full last name, first name and patronymic of the driver.
  3. Car information is filled in.
  4. On what basis is this trip being made?

After completing the header, you can proceed to the table, part of which is filled out immediately, and the second half during the trip. The table itself consists of several columns that should contain following information:

  • serial number of the position;
  • date of travel to this destination;
  • information about the place of arrival, name of the organization, address of the recipient;
  • a time stamp of arrival is placed upon arrival;
  • the time stamp of departure from the point is also placed upon departure;
  • name of the product or service provided, which is the purpose of the trip;
  • the amount in rubles, if we are talking about any product;
  • a document confirming the purchase of a product or service, most often this is a sales receipt number;
  • signature from the receiving party, which confirms the veracity of everything written.

After the table, at the end of all trips, a personal signature is placed on the driver, as well as the accountant who received him.

Route sheet No. 4

Driver: Goryainov Vladimir Viktorovich

Car: Gazelle №AT211Х

Reason: Business trip to deliver goods as requested.

No. Date Arrival information Arrival time Departure time Product name Amount, in rubles Base Recipient's signature
6 02/01/2017 Ekaterinburg, st. Lenina, 8, apt. 60

7 952 698 21 54

washing machine Bosch 5684 12 990 Sales receipt No.IN1235/123
7 02/01/2017 LLC "Veles"

Ekaterinburg, st. Sapozhnikov, 12

7 900 203 18 23

printer-copier-copier Adver 32 23 460 Sales receipt No.IN8561/984
8 02/01/2017 Ekaterinburg, st. Beregovaya, 11, apt. 30

7 952 630 19 04

refrigerator Indesit T-1300 36 590 Sales receipt No.IN7413/951
The driver V.V. Goryainov handed over the route sheet.

The route sheet was accepted by accountant O.A. Baranova.

Submission to accounting department

After all the trips planned in the itinerary have been completed, one copy must be submitted to the accounting department to confirm all actions.

In addition to the route sheet, you must attach following documents:

  • an order from the manager on the basis of which a business trip is permitted, what its purposes are and agreement on reimbursement of expenses;
  • confirming expenses, these can be receipts from gas stations;
  • travel tickets, if available.

After the accountant calculates the expenses and checks the correctness of all documents provided to him and their authenticity, he passes them on to the manager for review.

As soon as the manager signs all the forms and gives his consent, the driver can go to the company’s cash desk and receive a refund or wait for it along with his salary.

Verified route sheets are stored at responsible person, most often this is an accountant. He carefully puts all the documents in order into a separate folder and puts them in their place.

Quarterly, if the driver’s work is carried out several times a week, and a sufficient number of papers accumulate, they can be stitch into one big report and archive organizations.

The minimum shelf life of route sheets is 5 years. Depending on certain circumstances, such as working in harmful or difficult conditions, transporting dangerous goods, the period increases up to 75 years old All in all.

As soon as the statute of limitations for documents expires, the organization draws up a special act for the destruction of documents, after which they are disposed of in a special way.

Difference from travel

Despite the similarities, this two different documents, they have differences:

  1. The waybill contains a unified form; its form cannot be changed and is used equally by all organizations.
  2. The waybill contains much more accurate information: driver's license details, vehicle registration number, permission to drive from the mechanic, amount of fuel before leaving the garage and after check-in, and much more.
  3. The itinerary is not mandatory, it can be requested if necessary, while the waybill is strictly necessary during business trips and business trips, in addition, it is a strict reporting form.
  4. A route sheet is usually drawn up for work related to the delivery of goods, courier service, actions of sales representatives, etc. The waybill is also drawn up when traveling on official transport, during business trips and executive trips; it serves as a supporting document for the advance report.
  5. If the route sheet has a minimum shelf life, then the route sheet must be preserved for the entire 75 years.

For sales representative

A sales representative needs a route sheet like no one else, because due to his position he must travel a lot and visit a large number of points. The route must be thought out carefully, based on the distance between points, their distance from the office or home, and the hours of their work.

The sales representative's route sheet includes the following information:

  • surname, name, patronymic of the employee;
  • the city of his activities;
  • date of travel;
  • purpose of the visit;
  • name of retail outlets;
  • actual address of their location;
  • client phone number, email address;
  • time of entry into the retail outlet;
  • time of leaving the outlet;
  • client's signature.

Sales representative route sheet

Full name: Krestyanskaya Lyudmila Viktorovna

City: Ekaterinburg

Date: 09/06/2017

Goal: to familiarize grocery stores in the Leninsky district with the assortment of sausage products from the Kudesnitsa company

No. Name of outlet Actual address Phone number, email Arrival time Check out time Client signature
1 Grocery store "Verba" st. Pirogova, 3 8 965 845 32 96
2 Supermarket "Udacha" st. Astrakhanskaya, 17 8 951 632 78 54, udacha@yaya
3 Grocery store "Good" st. Marshala Rybalko, 1 8 953 654 78 23 horosho@yaya
4 Hypermarket "Vybor" st. Volgodonskaya, 26 8 987 963 45 63
5 Store of semi-finished products "Nadezhda" st. Komsomolskaya, 34 8 900 321 45 89

The sales representative's route sheet has clear goals:

  1. Act as a guide, indicate where to go and in what order.
  2. Serve as a report for reimbursement of gasoline costs, since sales representatives most often use their personal transport and travel not only around their city, but also throughout the region.
  3. Identify the employee’s performance and encourage him in case of a large amount of work performed.

For the driver

Not only couriers or sales representatives can make trips for official reasons; company drivers can also receive such orders for transportation of any official cargo. Most often these are truck drivers who have received orders to distribute some material to warehouses and areas.

In such a situation, based on the manager’s order, a route sheet is issued with all the necessary details and warehouse addresses.

Route sheet No. 2

Driver: Leontyev V.N.

Car: GAZ 52

Reason: transfer of raw materials for manufacturing products to production units

No. Date Recipient's name Recipient's address Delivery time Name of cargo Base Signature of the responsible person
1 07/12/2017 Warehouse No. 2 Metal staples, 4 kg
2 07/12/2017 Warehouse No. 2 Voronezh, st. Sadovaya, 4 Metal corners, 4 kg Invoice M-15 No. 6 dated July 12, 2017.
3 07/12/2017 Warehouse No. 3 Voronezh, st. Nagornaya, 2 Plywood, 50 m Invoice M-15 No. 7 dated July 12, 2017.

The route sheet is supported invoice for transfer of materials to the third party, on the basis of which delivery is permitted.

During business trips and official trips

Business trips and trips are not uncommon, especially in large organizations or those that have divisions or partners in other cities. The employee is given money for the duration of the trip, which must be used for accommodation, food and travel expenses.

If the purpose of the business trip is more of a courier nature, and you need to take the goods to another city, or a business trip has a final goal in the same locality and will not last long, a route sheet.

If the business trip is more business-oriented and is designed for a long journey, in this case it is better to issue a waybill that will show in more detail all fuel costs. It also provides more additional information about the vehicle's condition.

You should not think that the route sheet is not such an important document; on the contrary, it contains useful information that may be useful if any controversial issues arise. For this reason, you need to be careful about the execution and storage of this document, because we can talk about your own money and personal transport.

Details of registration for a sales representative are in this video.

Modern economic conditions for commercial enterprises necessitate the creation and development of a flexible logistics system. This task requires a large number of investments and documentation in accordance with the legislation of the Russian Federation. Enterprise logistics may involve the movement of various types of cargo, people and correspondence.

Route sheet

Large enterprises have on their balance sheets cars and trucks that perform various functions. Regardless of the direction of use, cars are supplied with accompanying documents, the main of which is a route sheet. The procedure for filling out, validity period, and form of travel forms depend on many factors. When working in a traveling nature, enterprises develop a route sheet for business trips, which has several practical meanings. Passenger cars that provide interaction between offices or branches of a company can also use a route sheet for more efficient work. This type of documentation is multifunctional and performs several functions.

Freight transportation

Most organizations prefer to use the services of specialized transport companies that ensure delivery of cargo to its destination and provide the customer with documents confirming their costs. In this case, the consignment note is a replacement for travel papers; the route sheet of the driver or forwarder may contain a faster travel scheme and be an addition to the main package of documents. All information about the cargo, the organization of the seller, the buyer, the transport company is contained in the TTN; this document also serves as confirmation of delivery of the goods, the basis for payment for the services of the delivery person and the calculation of wages for the driver and forwarder. In the case of delivery of several consignments of goods, it is practiced to issue a technical specification for each flight; one route sheet is drawn up and contains mandatory confirmation of the time of arrival and loading and unloading operations. Transport companies providing delivery services develop a route sheet for each vehicle for a specific order, this allows you to track the movement of the vehicle and the time spent on the road.

Application in small enterprises

The vehicle route sheet used by the individual entrepreneur can also serve as a supplement to the technical specification when it comes to freight transportation of goods. Its content is standard. A passenger car or truck registered to the owner of the enterprise can be used as a vehicle. Often a vehicle is rented to reduce costs, in which case the driver must have a copy of the rental agreement and a trip itinerary.

Required fields

  • Serial number and date of the document.
  • Owner of a vehicle.
  • Driver’s personal data (passport, driver’s license).
  • Name of the shipper (full name, tax identification number, registration codes, address of the actual location of the loading warehouse).
  • Recipient (name, delivery address).
  • Information about the cargo (name, number of packages, weight, transportation conditions).

For individual entrepreneurs and small enterprises, the law does not provide for a single form of route sheet. The organization independently approves the form and the procedure for filling it out in its accounting policies. Internal documents also regulate the procedure for issuing it, the return period, and the persons who have the right to sign. In accordance with the requirements of the PBU, the route sheet must contain all the details and reflect the purposes of the trip, time and routes of travel. The waybill approved on November 27, 1997 by the State Statistics Committee of the Russian Federation in Form 3 can be taken as a sample. The document is finalized taking into account the specifics of transportation and the direction of the company’s activities.

Advance report

Some groups of company employees are forced to spend a lot of time traveling. This is due to the specifics of the work or the interests of the business. Courier delivery service, sales representatives and sales managers, financial director, chief accountant, group of maintenance and repair area workers, etc. - each of the listed positions requires business trips or constant movement around the city. At the same time, as a rule, there is no permanent route, which entails the employee’s travel costs on various types of transport. Enterprises, under the terms of employment contracts, are obliged to reimburse employees for these expenses if they have supporting documents, which, in turn, must be processed through the enterprise’s accounting department and included in the costs. In most cases, an advance report is used for correct reflection in tax accounting, but due to the inconsistency of this document for accounting for transportation costs, a route sheet is additionally attached to it. There is no unified form, so the enterprise independently develops a form convenient for reporting. In this case, it is necessary to take into account not only the number of travel documents provided and their price, but also the compliance of the trips with the tasks of a particular employee.

Route sheet: sample

Scheme of movement of the sales representative of Teremok LLC I. A. Vasechkin for the period from 07/15/2012 to 07/18/2012

Destination

Purpose of the trip

Type of transport

Name of travel document

Price

LLC "Lira"

Discussion of contractual terms

Bus route No. 2

Ticket No. 0000036

LLC "NPK"

Delivery of product samples

Travel card

Sberbank

Delivery of financial documents

Bus route No. 2

Ticket No. 0000089

LLC "Snegiryok"

Conclusion of a product supply agreement

Bus route No. 4

Ticket No. 0023891

Attached documents: 4 pcs.

The route sheet was handed over by sales representative I. A. Vasechkin __________ (signature, date)

The route sheet was accepted by accountant A. V. Kuznetsova _____________ (signature, date)

Filling

The reverse side of the report is filled out by the accountant who accepted it and entered it into the appropriate registers after verification. The amount of the report is also subject to approval. A mandatory condition for filling out is the indication of dates and their compliance with travel documents. All confirmation forms must be clearly readable and correspond to the information reflected in the developed register. The route sheet is submitted with an advance report within three days from the date of issuance of funds. Many couriers and company sales representatives use this type of document to optimize working time. The route sheet is drawn up for each day; it contains the order of visits to the places planned by the employee. When developing it, traffic patterns, travel time are taken into account, a route is selected that will allow it to correspond to the planned time of business meetings, etc.

Business trips

For many enterprises, it is important to use a route sheet when employees are traveling. According to the Labor Code of the Russian Federation, a business trip is a trip on behalf of the employer to fulfill assigned production tasks. Reimbursement of incurred travel expenses is regulated by Art. 168.1 Labor Code of the Russian Federation. To recognize expenses, you must correctly draw up a route sheet and attach travel documents to it. For tax accounting and recognition of travel expenses as expenses, the following documents are required:

  • An order confirming the business purpose of the trip.
  • Employee report on expenses incurred.
  • Route list of movements.
  • Completed travel documents confirming the provision of services.

The amount of expenses is checked by the accounting department, after which the report, approved by the manager, is submitted for reimbursement or repayment of the amount received for the report. The form of the route sheet is developed by the enterprise independently and reflected in the relevant constituent documents.