Is ESM 7 compiled for trucks? Construction vehicle waybill

Is it possible to make only one ESM-7 certificate for the total number of hours? And issue one invoice 06.03 for the total amount? Or do you need to make certificates and invoices daily?

We rent out special equipment. For each trip we fill out ESM-2 (waybill). At the moment, the equipment worked on 02/17, 02/20, 02/25, 03/03, 03/06 (the total number of hours for these days is 40) for one customer. We have five ESM-2.

For each waybill in the ESM-2 form, a separate ESM-7 certificate is issued (Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78). You cannot issue one certificate. For each ESM-7 certificate you need to create an invoice.

The lessor must issue an invoice within five calendar days from the moment the services for leasing special equipment were provided (clause 3 of Article 168 of the Tax Code of the Russian Federation). The date of provision of services under the equipment rental agreement is determined by the ESM-7 certificate. Indeed, according to the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78, the certificate is used to make settlements between the organization and customers and to confirm the work (services) performed by construction machines (mechanisms).

Oleg the Good, Head of the Corporate Income Tax Department of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

How often should the landlord invoice the tenant? The lease agreement is concluded for a long term. According to the agreement, monthly acts on the provision of rental services are not drawn up

The procedure for issuing invoices does not depend on the preparation of acts on the provision of rental services. The lessor must issue an invoice within five calendar days from the moment the services for leasing the property were provided (clause 3 of Article 168 of the Tax Code of the Russian Federation). This is explained by the fact that services are sold (consumed) in the process of their provision (Clause 5, Article 38 of the Tax Code of the Russian Federation). Documents confirming the provision of rental services are:

lease contract;
act of acceptance and transfer of property to the tenant.

Thus, unless otherwise provided by the lease agreement, monthly preparation of acts on the provision of services for the provision of property is not necessary.

With regard to lease agreements, the validity of which covers more than one VAT tax period, the financial department provides the following explanations (letter of the Ministry of Finance of Russia dated April 4, 2007 No. 03-07-15/47). If the terms of the lease agreements do not provide for advance payment for services, then the lessor must determine the VAT tax base on the last day of the quarter in which the services were provided (March 31, June 30, October 31 and December 31). Accordingly, within five calendar days after the end of each quarter, the lessor must issue an invoice to the lessee for services rendered in the expired period. It is explained this way. For tax purposes, a service is an activity whose results do not have material expression (clause 5 of Article 38 of the Tax Code of the Russian Federation). As part of the lease agreement, the lessor provides rental services to the tenant continuously (daily) during the entire term of the agreement. Therefore, the lessor is obliged to determine the tax base for VAT based on the results of each quarter (clause 1 of article 54, clause 4 of article 166 and the Tax Code of the Russian Federation). It is impossible to issue invoices ahead of schedule (until the period in which rental services are provided is completed) (letters from the Ministry of Finance of Russia dated February 8, 2005 No. 03-04-11/21 and dated July 2, 2008 No. 03-07- 09/20

From the legal framework

RESOLUTION OF THE GOSCOMSTAT OF RUSSIA DATED 28.11.1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport”

Help for payments for work performed (services)
(Form N ESM-7)

“It is used to make settlements between organizations and customers and to confirm work (services) performed using construction machines (mechanisms).*
A separate certificate is issued for each report (waybill) for the work of a construction machine (mechanism).
It is compiled in one copy by representatives of the customer and the organization performing the work (services) based on the data from the waybill (form N ESM-2) or reports (forms NN ESM-1, ESM-3).*
The certificate is certified by the customer's seal and submitted to the organization's accounting department, which uses it as an attachment to the document issued to the customer for payment.
The cost of work (services) is indicated in contract prices at which settlements between the customer and the contractor (mechanization department) are made.”

Question answer

Fill out form No. ESM-7

A construction organization rents an excavator. He worked 200 hours in a month. Is it possible in form No. ESM-7 indicate the total number of hours or do you need to schedule the work by day?

You can enter the total number of hours for the month.

The fact is that form No. ESM-7 is a derivative document, since it is drawn up on the basis of contractual documents and forms

Document in the form ESM-3- this document is intended for use in accounting for the operation of machines intended for construction; accounting is carried out by special organizations that provide services related to the operation of these vehicles. Form ESM-3 is a standard for many industries, it is approved by the State Statistics Committee of the Russian Federation (OKUD code 0340003). The data indicated in the report is the basis for calculating wages (rate - hourly) to the driver and employees servicing the device.

Report on the work of the construction machine is compiled in the amount of 1 piece. The compiler is a foreman or other responsible person. In the ESM-3 report it is necessary to indicate: report number, information about the customer of the work and the owner of the construction machine, information about the machine. It is also necessary to indicate the full name of the drivers. Next, fill out a list of work that has already been completed, and at what addresses they are being performed, consumable data on fuels and lubricants (the amount of fuel filled into the tank is confirmed by the tanker). Hours worked by the machine unified form ESM-3 requires presentation in tabular form.

Sample of filling out a report on the operation of a construction machine (front side)

Sample of filling out a report on the operation of a construction machine (reverse side)

Data informing about the type and quantity of work performed by the machine is filled in by the person in charge. The data is based on monitoring of work performed and prices/standards for each type of activity. All specified information regarding the work must be confirmed by the customer (his signature, seal). At the end of the work, the driver (performer’s side) and the site manager/foreman (customer’s side) sign the document. Upon signing, the report on the operation of the construction machine is transferred to the accounting department, where calculations are carried out.

It is used in specialized organizations to account for the work of a construction machine while driving at an hourly rate, and is also the basis for obtaining initial data when calculating wages for service personnel. Construction vehicle waybill (Form No. ESM-2) issued in one copy by the dispatcher or an authorized person and issued per shift, per day or ten-day period. The dispatcher, mechanic, and driver arrange the departure and return of the construction vehicle. OKUD form code 0340002.
The results of work and downtime of the construction machine are reflected on the reverse side Construction vehicle waybill (Form No. ESM-2) and are confirmed daily by the signature and stamp of the customer.
The document can be used as:

Tractor waybill
Bulldozer waybill
Excavator waybill
Motor grader waybill
Pipelayer waybill

Decorated Construction vehicle waybill (Form No. ESM-2) signed by the driver, foreman, head of the mechanization department, the official responsible for rationing and calculations, and transferred to the accounting department.

Filling out the waybill is carried out in the following sequence:
1. The date of its issue (day, month, year) is written under the name of the document, which must correspond to the date of registration of the issued waybill in the journal.
2. In the line “Operating mode”, write down the code corresponding to the operating mode (work on weekdays, business trips, summarized recording of working hours, daily recording of working hours, work on a weekend or holiday, work on schedule or outside of schedule, etc. ), in accordance with which the driver’s wages are calculated.
3. In the lines “Column”, “Brigade” the numbers of the column and brigade are written down, which include the car and the driver.
4. In the lines dedicated to the vehicle, write down the make, state number, as well as its garage number.
5. In the lines dedicated to the driver, the surname, initials, personnel number assigned to the employee in the transport organization, license number and class of the driver working on this waybill are written down.
6. The lines dedicated to the license card indicate information about its type (standard, limited), registration number and series.
7. In the lines “Trailers” the brands, state and garage numbers of trailers and semi-trailers produced in line with the car are recorded. The numbers of exchange trailers and semi-trailers are recorded on these lines at the places of their exchange.
8. In the line “Accompanying persons” the surnames and initials of the persons accompanying the vehicle to complete the task are written down (loaders, forwarders, trainees, etc.).
9. In the section “Work of the driver and the car” - information about the departure and return of the car according to the schedule.
10. In the “Driver’s task” section:
In column 18 “At whose disposal”, based on the customer’s application or one-time order, the name of the customer is written down, at whose disposal the car must arrive to complete the task.
Column 19 “Arrival time” records the time (in hours and minutes) of the vehicle’s arrival at the customer’s location in accordance with his application, a one-time order, or the vehicle’s work schedule under the terms of the contract.
Columns 20-21 (addresses of loading and unloading points) indicate where to get the cargo from and where to deliver it according to the application, one-time order of the customer or under the terms of the contract.
Column 22 “Name of cargo” records the name of the cargo presented for transportation based on the customer’s application or one-time order.
In column 23 “Number of riders with cargo”, based on an application or a one-time order, the number of riders with cargo required to complete the task is recorded.
Column 24 “Distance” records the distances for transporting goods, determined according to data from road authorities, or from a map of the area (city plan) using a curvimeter, or from a list of distances compiled on the basis of measurement reports or according to car speedometer readings (for seasonal transportation), recorded by the act of the motor transport organization and the customer.
Column 25 “Transport tons” records the amount of cargo that needs to be transported for the customer.
Only the motor transport organization has the right to change the task specified in the “Task for the driver” section. Only in exceptional cases can the customer, in agreement with the motor transport organization, change the assignment.
11. On the front side of the waybill, in the line “Issue fuel,” the amount of fuel required to be issued to complete the task, taking into account the remaining fuel from the previous day of work, is written down in words.
In the line “Signature of the dispatcher,” the dispatcher, with his signature, certifies that the details of the waybill he filled out are correct and that the driver has a driver’s license.

Form ESM-2 “Construction vehicle waybill” was approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. But it is not necessary to use it.

You can develop and approve your own form of waybill based on ESM-2. In it, you can indicate the mandatory details from Order No. 152 and exclude the details “Calculation made” and other optional details. For example, “Position, surname, acting title.” responsible employee for the movement of cargo”, “Riggers”, “Claims regarding the work of the driver”.

Where else is the ESM-2 construction vehicle waybill form used?

A waybill for a construction vehicle (form ESM-2) is used in specialized organizations to record the operation of a construction vehicle while driving at an hourly rate. In addition, the completed form is the basis for obtaining initial data when calculating wages for service personnel.

The waybill is issued in one copy by the dispatcher or an authorized person and is issued for a shift, for a day or a decade. The dispatcher, mechanic, and driver arrange the departure and return of the construction vehicle.

The results of work and downtime of the construction machine are reflected on the reverse side of the waybill and are confirmed daily by the signature and stamp of the customer. It is recommended to use the downtime codes given in form No. ESM-1.

Waybill ESM-2: mandatory details

The list of mandatory details of the waybill form for an excavator, loader, self-propelled machine, including ESM-2, was approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152. Other details, for example, “Information on wages” and “Calculation made” are not mandatory. This information does not in any way affect the recognition of fuel and lubricants expenses for profit tax purposes.

The waybill is signed by the driver, the foreman, the head of the mechanization department, the official responsible for rationing and calculations, and is transferred to the accounting department.

The waybill must contain the following mandatory details:

name and number of the waybill;
information about the validity period of the waybill;
information about the owner (holder) of the vehicle;
information about the vehicle;
driver information.

Information about the validity period of the waybill includes the date (day, month, year) during which the waybill can be used, and if the waybill is issued for more than one day - the dates (day, month, year) of the beginning and end of the period during which the waybill can be used.

Information about the owner (owner) of the vehicle includes:

for a legal entity - name, legal form, location, telephone number;
for an individual entrepreneur - last name, first name, patronymic, postal address, telephone number.

Vehicle details include:

type of vehicle (passenger car, truck, bus, trolleybus, tram) and model of the vehicle, and if the truck is used with a car trailer, car semi-trailer, in addition - the model of the car trailer, car semi-trailer;
state registration plate of a passenger car, truck, cargo trailer, cargo semi-trailer, bus, trolleybus;
odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot);
date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the permanent parking place of the vehicle and its arrival at the specified parking lot.

Driver information includes:

last name, first name, patronymic of the driver;
date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

Additional details may be placed on the waybill, taking into account the specifics of activities related to the transportation of goods, passengers and luggage by road or urban ground electric transport.

Sample waybill for construction vehicle ESM-2

We have provided a sample of filling out a waybill for a construction vehicle below. It was compiled on the basis of a form in the ESM-2 form. This waybill can be used for a bulldozer, backhoe loader, self-propelled machine and any other construction vehicle.

The ESM-7 certificate is used in organizations that specialize in providing services for the provision of special construction machines. The unified form ESM-7 was approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The document is used to confirm the work performed by construction machines or mechanisms and for the organization’s settlements with customers.

How to fill out the ESM-7 form? What information needs to be included in the certificate, on what basis to fill out the document, and who should participate in filling it out, we will consider in detail below.

ESM-7 (filling sample)

In the header of the document, you must fill in the date the certificate was completed, information about the organization (name, company address, contact phone number, OKPO code). In the process of filling out ESM-7, detailed information about the customer is also indicated: name of the company that is the customer, address, contact phone number, OKPO code.

The ESM-7 certificate contains data about the object (name of the object and address of its location), name and make of the car, state license plate. In addition, it is necessary to indicate the driver’s details (last name, first name, patronymic).

Filling out the ESM-7 certificate should not cause any difficulties. The form consists of one sheet. The main part of the help contains a table of five columns in which the following information must be reflected:

Name and code of the type of work;

The number of machine hours worked by construction equipment;

The cost of one machine hour and the work performed (all machine hours worked).

Below the table you need to summarize the data. In addition, ESM-7 (certificate of work performed, services) contains data on downtime due to the fault of the customer - they must be displayed under the table with the data. Next, you need to reflect the total data, the amount of tax (VAT) and the total amount including VAT. In the completed ESM-7 (sample presented below) you can see how this needs to be done. Under the table, you must write down the number of machine hours in words, by hand. The cost of work (or services) is indicated in the contract prices at which settlements between the customer and the contractor are made.

The ESM-7 certificate (a sample form is provided at the end of the article) must be signed by the customer and the contractor, indicating the position and a transcript of the signature. The ESM-7 certificate is drawn up in one copy by representatives of the customer and the organization performing the work or services. To fill out the ESM-7 certificate, you must use the data from the waybill (the waybill is filled out using the ESM-2 form) or data from reports.

A report on the operation of the tower crane is filled out using Form ESM-1. This document is used to account for the operation of various types of cranes (tower, stationary, self-propelled, etc.). The report is the basis for obtaining initial data when calculating wages for drivers.

A report is filled out using the ESM-3 form to record the work of construction equipment at an hourly rate, which is the basis for obtaining initial data when calculating wages for service personnel.

Thus, when filling out the certificate, you must use the information specified in the listed documents. It must be remembered that a separate ESM-7 certificate must be issued for each waybill for the operation of a machine or other mechanism (you can download the certificate form at the end of the article).

For example, the equipment worked for several days for one customer. A separate vehicle waybill has been compiled for each day (form ESM-2). In this case, the number of issued certificates will be equal to the number of vehicle waybills. For example, five waybills have been issued. This means there should also be five certificates.

The ESM-7 certificate (a sample and certificate form can be found at the end of the article) must be certified by the customer’s seal. The completed certificate is sent to the accounting department of the organization, which uses it as an attachment to the document that will be issued to the customer for payment. Thus, the only copy of the certificate is transferred to the accounting department and the other party does not have a copy in hand.