What is a Cargo-Transport Waybill

For many logistics companies, documentation can feel like a “necessary headache,” especially when it’s paper-based, with its numerous limitations. Among stacks of paperwork, finding the right document can be difficult, and waybills often go missing. Here’s an overview of how to complete waybills, when they are necessary, and what types are available.

Decoding the Term TTH

A Cargo-Transport Waybill (TTH) is a legally recognized document that certifies the transportation of goods, typically as part of a transport contract. This document benefits drivers as it proves the legitimacy of the cargo they’re carrying, which is useful if the police inspect the vehicle. Without a TTH, tax authorities might deem the transport fictitious, potentially denying the taxpayer’s claim to expenses and tax credits on VAT.

It’s essential not to confuse the TTH with an invoice. The invoice verifies the sale of goods from the seller to the buyer but does not authorize a hired driver to transport goods. 

While the TTH mainly serves as proof of goods transport, it also has other useful roles, such as:

• serving as a basis for deducting inventory from the sender;
• providing a basis for recording goods as inventory by the receiver;
• helping account for goods in transit;
• documenting transportation costs that form part of the inventory cost;
• confirming the work completed by the carrier for billing purposes.

Types of TTH

The standard TTH form (Form 1 TTH) is generally used for all cargo transport except for certain special types. 

For specific goods, special forms are designed, including:

• ethanol and alcoholic beverages (TTH with a separate register from the State Tax Service);
• high-octane oxygen-containing additives;
• petroleum products (e.g., crude oil);
• bakery products;
• timber.

Each TTH has its specific template, which can be found here. 

A business can also use a customized TTH form developed for its own needs, but it must be officially approved by an order from the management and must include all the mandatory details specified in paragraph 11.1, subsection 2 of Rules No. 363. However, this does not apply to special TTH forms, such as the “alcohol” TTH.

Note that at the border, authorities often check not only the TTH, but also the travel or route sheet.

How to Fill Out a TTH

To make things easier for carriers, the government has launched a pilot e-TTH project to allow for the creation of electronic waybills. Although this has been temporarily paused, the project aims to simplify interaction among the shipper, carrier and receiver.

Currently, TTHs are completed on paper. The shipper must specify vehicle parameters, including length, width, height, total vehicle weight and total weight with cargo. Taxpayer identification codes for the shipper, recipient, and carrier are also required, along with the gross weight of the goods (including packaging).

When a Waybill is Not Required

There are certain cases where a TTH is unnecessary, such as:

• transporting goods independently within the company’s locations;
• the supplier delivering goods directly to the buyer without separate delivery charges;
• the buyer independently picking up goods from the supplier.

Traditional TTHs are also not needed for postal service deliveries. However, in all other cases, waybills are mandatory and must be issued in at least three copies: one for the sender, one for the driver, and one for the carrier. Each copy serves its purpose and cannot be substituted by other documents.

Responsibility for Errors in the Waybill

If there’s an error in the TTH, it can be corrected by crossing out the incorrect information and writing in the correction, along with a “Corrected” note, date and signature. This is only allowed if the correction is made during the current reporting period and no accounting entries have been made for that TTH yet.

Under recent legal updates, the sender is responsible for errors in the TTH. For instance, if incorrect weight or dimensions are listed, resulting in an understatement of the load’s actual parameters, the sender could face a fine of up to 3,000 non-taxable minimum incomes (51,000 UAH). However, the sender is only liable if the weight exceeds the permissible limit.