Norms of fuels and lubricants. Fuel consumption rates for cars and trucks from the Ministry of Transport of the Russian Federation
To write off expenses for fuel and lubricants, it is necessary to take into account the approved fuel consumption standards. You can download the table with the fuel consumption standards for 2017 (the latest edition of the Ministry of Transport of the Russian Federation) in this article.
Fuel consumption standards are needed by companies and entrepreneurs who operate vehicles. They are used both for statistical and economic purposes. For example, to calculate the cost of freight or transport services. In addition, the rules are used to calculate income tax.
The costs of maintaining motor vehicles and the purchase of fuels and lubricants are attributed to other expenses associated with production and sales. Accordingly, such costs reduce taxable profits. These costs are not standardized, the company has the right to spend on fuel and lubricants as much as the production process requires. At the same time, in order to write off expenses on fuel and lubricants it is convenient to be guided by the methodological recommendations and norms of the Ministry of Transport of the Russian Federation.
The latest fuel consumption standards for 2017
Fuel consumption standards were approved by the Ministry of Transport of the Russian Federation in 2008 - Decree No. AM-23-r dated March 14, 2008. Latest edition - July 14, 2015 No. NA-80-p.
Fuel consumption rates for 2017: the latest version of the Ministry of Transport of the Russian Federation
In the past, inspectors demanded standardization of fuel costs. If the company complied with the norms of the Ministry of Transport, no complaints arose. But then the Ministry of Finance acknowledged that there was no need to standardize expenses (letter dated 03.06.2013 No. 03-03-06 / 1/20097, subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation). But there were complaints from the tax authorities. To avoid this, it is safer to adhere to approved indicators.
Actual fuel consumption rates for 2017 for all types vehicle can be found at the disposal of the Ministry of Transport of the Russian Federation in the latest edition (link above).
Another common reason for tax claims is compensation for the use of employees' cars. Compensation standards are established by Decree of the Government of the Russian Federation of 02.02.2002 No. 92. For cars with an engine capacity of up to 2 thousand cubic meters. cm - 1200 rubles, with an engine capacity of over 2 thousand cubic meters. cm - 1500 rubles. The standards already include reimbursement of all costs: depreciation, repairs, gasoline, oil, washing.
Sometimes companies pay gasoline in excess of norms. After all, outdated standards cover a maximum of one refueling car. Doing so is risky. Officials forbid to write off gasoline (letter of the Ministry of Finance of Russia dated 04.12.2015 No. 03-03-06 / 70852). Therefore, the tax authorities will probably remove the costs.
To keep costs safe, keep track details as detailed as possible. They should have a detailed route. If it is not there, it is possible to defend expenses only in court (ruling of the Arbitration Court of the North Caucasus District dated February 25, 2016 No. F08-626 / 2016).
By the way, the movement of cars can be monitored using GPS navigators or the GLONASS system. The printed route information will confirm the costs (letter of the Ministry of Finance of Russia dated 06.16.2011 No. 03-03-06 / 1/354).
For personal vehicles employees can also write off the cost of gasoline. For this purpose, an automobile rental agreement is concluded with an employee (letter of the Ministry of Finance of Russia dated 10.15.2010 No. 03-03-06 / 1/649).
Approval of fuel consumption standards in 2017
According to the Tax Code, expenses for the calculation of income tax should be justified. The organization may establish its own fuel consumption standards, which may differ from those approved by the Ministry of Transport. However, if the standards are very different from the recommended ones, this can lead to disputes with tax office. Inspectors can recognize expenses as economically unreasonable and charge an income tax.
When developing and approving the organization of an order on fuel consumption standards, it is worth following the recommendations of the department. However, it is possible to increase the norms depending on various factors. For example, taking into account the season of operation of the car (summer and winter time), the population in the city of operation of transport and the age of vehicles. The Ministry of Transport allows increasing consumption rates for cars that have been in operation for more than 5 years.
The order can not be reapproved every season. It is easier to immediately indicate in the document the summer and winter fuel consumption rates with periods of their action. In this case, the order must be supplemented only when updating the transport fleet and purchasing new cars.
See samples below.
Sample order for official vehicles
The form of the order on the approval of fuel consumption rates for official vehicles
Sample order on the approval of fuel consumption rates in 2017
on approval of fuel consumption rates
For the period from May 1 to October 31, 2017 I order to approve the AI-92 gasoline consumption rate for the VAZ-2109 car, registration plate K 406 KN 97, in the amount of 8.2 liters per 100 kilometers.
The reason is the act on the control check of the VAZ-2109 car, according to which, with a fixed mileage of 100 kilometers, the actual fuel consumption was 8.2 liters.
General director ________ Steklov ____________ V.V. Glass
Sample order on the approval of fuel consumption rates and correction factors (surcharges) to the norms
The form of the order on the approval of the norms of consumption of fuels and lubricants and correction factors (allowances)
Sample order on the approval of fuel consumption rates and correction factors (surcharges)
When developing an order, an enterprise can use increasing factors. If the company is located in a city with a population of over 5 million people, the consumption rate of fuels and lubricants can be increased by 35%. In cities with a population of 1 to 5 million people, the norm can be increased by 25%, etc.
Fuel consumption can also be changed depending on the season of operation. Extra charges apply from month to month depending on the region. For example, in Moscow from November 1, you can write off 10% more fuel than in summer.
The Ministry of Finance allows not to standardize the cost of gasoline (letter dated 03.06.2013 No. 03-03-06 / 1/20097). The company has the right to write off fuel upon the fact. In addition, you can set your own restrictions in the order. Moreover, the company is entitled to raise its standards even in October, if the weather has deteriorated sharply.
Persona Limited Liability Company
on approval of fuel consumption rates
moscow 05/27/2017
1. The basic rate of fuel consumption for passenger cars in accordance with section 2 of the decree of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r.
2. Correction factors (allowances), taking into account local operating conditions for passenger cars (based on section 1 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r):
- allowance for work in a city with a population of over 5 million people - 35 percent;
- allowance for work in a city with a population of 1 to 5 million people - 25 percent;
- allowance for work in a city with a population of 250 thousand to 1 million people - 15 percent;
- allowance for work in a city with a population of 100 thousand to 250 thousand people - 10 percent;
- allowance for work in a city with a population of up to 100 thousand people (in the presence of regulated intersections, traffic lights or other traffic signs) - 5 percent;
- allowance for cars that have been in operation for more than five years, with a total mileage of more than 100,000 km - 5 percent;
- allowance for cars that have been in operation for more than eight years, with a total mileage of more than 150,000 km - 10 percent;
- allowance for the use of air conditioning in the car - 7 percent.
The order is signed by the management of the enterprise and all the drivers who work at the enterprise are introduced to it.
When an organization owns and disposes of one or several company cars that are on its balance sheet, it constantly faces the task of buying fuel, justifying its use and writing off it to expenses.
The current taxation rules make it possible to reduce the income tax base due to this write-off, but only if they are correctly substantiated in the relevant reporting documentation.
Therefore, it is extremely important to correctly keep track of spent fuel and lubricants and to comply with the cancellation rates established by the Ministry of Transport of the Russian Federation.
Consider which fuel and lubricant standards are relevant today, how they depend on the season, as well as the nuances that may arise when substantiating their cancellation in controversial cases. Let us show an example of how to correctly perform the normative calculation of fuel cancellation.
The concept of the fuel and lubricants standard
Fuel consumption on official vehicles cannot occur uncontrollably and irregularly, otherwise overruns, and possibly even drainage, cannot be avoided. To control and record the amount of fuel and lubricants, the concept of fuel consumption rates - an economically sound indicator that reflects the average need for fuel (gasoline, gas, diesel fuel) for official vehicles of various varieties for a certain mileage.
The generally accepted and most convenient is the calculation of fuel consumption per 100 kilometers.
Who sets the standards for fuel and lubricants
The Ministry of Transport of the Russian Federation makes recommendations on fuel rationing. However, they have remained unchanged since 2015 (the last order of the Ministry of Transport of the Russian Federation regarding fuel standards No. AM-23-r is dated July 14, 2015), which today does not fully reflect the current situation.
The Ministry of Finance of the Russian Federation made an official clarification on this occasion: in a letter dated August 19, 2016 No. 03-03-06 / 1/48789 it is reported that following the rules established by the Ministry of Transport is a right, not an obligation, of an entrepreneur. Tax authorities I have no right to insist on compliance with precisely these indicators when writing off fuel and lubricants.
The fuel consumption and cancellation rates applicable for each specific company must be adopted, approved and recorded in the internal documentation.
NOTE! For trucking companies, unlike others legal entities and entrepreneurs, accounting for fuel costs according to the recommendations of the Ministry of Transport is mandatory.
Fuel and lubricants accounting
When drawing up the balance, the fuel consumption indicator for writing off the accountant makes:
- in the column “Material costs”, if the amount fits into the norms established at the enterprise;
- partially - in the column " Non-operating expenses"If the spent fuel and lubricants exceed the limits (the amount that has exceeded the norm is entered in this column).
For this purpose, account 10 “Fixed assets” with appropriate sub-accounts is used.
The supporting document on the basis of which the calculation of actually spent fuel is made is waybill, the form of which the company is allowed to develop independently, as well as coupons, checks, certificates, etc., confirming the purchase of fuel at a certain price.
Why are fuel and lubricants norms indicators needed?
The goals of accounting for fuel standards are quite obvious:
- control of organization expenses on fuel for vehicles;
- prevention of overspending, discharge, etc .;
- record keeping;
- clarification of the cost of transportation;
- tax base reduction;
- basis for calculation with employees using personal vehicles for official purposes.
What determines the value of the fuel and lubricants indicator
- type of transport (passenger car, truck, truck, special vehicles, etc.);
- specific brand of car;
- his run;
- the period during which the vehicle is in operation;
- basic fuel consumption;
- some established coefficients - seasonal, territorial, road, load-lifting, etc.
What the Ministry of Transport claims
The document of the Ministry of Transport, establishing the recommended norms, is methodological in nature. It provides basic indicators of gas, diesel, gasoline consumption for specific brands of vehicles, also differentiated by classes and models. Using these tables, you can conveniently keep fuel records.
Below are the fuel rates for the most common representatives of the official fleet. A full listing of all vehicles envisaged by the Ministry of Transport of Russia (about 800 brands) with the relevant fuel and lubricant consumption standards can be downloaded from the link below.
FILES
Seasonal nuances for fuels and lubricants
It is well known that fuel consumption in winter and summer is significantly different. For the cold season, there is a special allowance for fuel and lubricants, valid in the range from 2 to 20%, depending on the region of the Russian Federation. The document proposed for use by the Ministry of Transport of the Russian Federation regulates this issue in Appendix No. 2.
Self-calculated fuel consumption
Despite the fact that the organization has the right to use the norms of the Ministry of Transport, which is sometimes preferable, since it is recommended by tax authorities, you can make your own calculations based on the fuel and lubricants standards established by internal acts.
Simplified version provides for finding the quotient of the amount of spent fuel and the distance traveled (to establish a percentage ratio, the figure is multiplied by 100). As a result, we get an indicator in the “familiar” form, reflecting the required amount of fuel and lubricants for 100 km of track on this car. Then, if necessary, appropriate coefficients can be applied to it.
More complex formula, used to calculate this indicator, takes into account the specific brand of car and the fuel standard set for it (from the table of the Ministry of Transport or internal acts of the organization itself). It also takes into account the amount of cargo or passengers on board the vehicle, the mode of movement, some other errors (winter coefficient, correction for the type of road, etc.).
N flow \u003d 0.01 x N provided x (1 + x K x 0.01)
- N flow - the calculated rate of consumption of fuel and lubricants for write-offs (measured in liters);
- N provided - the norm provided for in the documents of the organization or by Order of the Ministry of Transport of the Russian Federation;
- S - mileage traveled by this car;
- TO - coefficient taken into account when taking into account various amendments.
Specific calculation example
A company car owned by Volta LLC of the Toyota Corolla brand with an engine capacity of 1.6 liters made a trip marked on the waybill with a distance of 650 km. At the same time, he spent 62 liters of gasoline. There was no cargo on board (documents were delivered). The trip was made in winter, the winter allowance established by Volta LLC is 5%. The company uses the figures from the table of the Ministry of Transport of the Russian Federation for calculation.
We calculate the fuel consumption for cancellation. According to the order of the Ministry of Transport, the fuel consumption rate for a car of this brand that goes without cargo is 9 liters per 100 kilometers. Winter ratio we accept for 5. This trip to a car of this brand in the above conditions does not provide for other allowances. We calculate according to the formula: 0.01 x 9 x 650 (1 + 5 x 0.01) \u003d 0.09 x 650 x 1.05 \u003d 61.4 liters.
As you can see, the driver of a company car almost did not exceed the gas mileage required by the norm.
For 2017, the standards are officially adopted, according to which the fuel and lubricants are written off. This article discusses the latest version of the decree of the Ministry of Transport of our state on the standards of fuel and lubricants - fuels and lubricants
11.11.2016Innovations in fuel consumption standards
Today, the rationing of the cost of fuel materials for tax accounting not required. But the taxpayer has such a right, this is confirmed by two letters from the Ministry of Finance:
- No. 03-03-06 / 1/2875 (from 01/27/14);
- No. 03-03-06 / 1/20097 (dated 03.06.13).
It directly depends on the fact that in the Tax Code of our state there are no direct requirements for the establishment of certain fuel and lubricant cost standards. In this regard, companies and individual entrepreneurs decide for themselves whether it is necessary to establish standards for the cost of fuel and lubricants.
In the case when the option of installing such norms is chosen, then for the accounting of fuels and lubricants the following basic documents are provided for:
- standards developed independently;
- data provided by the factory in which the vehicle is manufactured;
- norms that are approved by the Ministry of Transport (today this order No.AM-23-r dated 03/14/08).
The last item is mandatory for trucking companies, other companies (including IP) can use the norms of the Ministry of Transport at their discretion.
Recently, a number of changes have been made to these norms - Decree No. NA-90-r of the Ministry of Transport (dated July 14, 2015). Let's consider them in more detail:
1. Expanding the list of car models (both domestic and foreign), according to which the fuel consumption standards are provided at the official level. So, we added the following machine models and norms for them (in%):
- Lada Granta or VAZ-21126 - 9.7%;
- Lada Priora or VAZ-21116 - 8%;
- Honda Accord IX 2.4 - 9.7%;
- Toyota RAV4 2.0 2WD - 8.9%, etc. (therefore, experts recommend that you carefully read the amended list and take into account when setting the standards for fuel and lubricants yourself).
The 2nd Coefficients for increasing the fuel and lubricants cost standards are set taking into account the operating life or mileage of the vehicle (before the changes could be made, the above conditions could be used simultaneously - both mileage and operational life). To date, the following conditions apply for applying the multiplying factor:
- with a mileage of 100 thousand km or an operational period of 5 years - up to 5%;
- with a mileage of 150 thousand km or an operational period of 8 years - up to 10%.
3. The allowances for large cities increased (the early maximum of such an allowance for increasing the norms for the deduction of fuel and lubricants was 25% and was applied for cities with a population of 3 million or more):
- up to 35% for cities with a population of 5 million;
- up to 25% for cities with a population of 1 to 5 million (before the limit for this category of cities was 20%).
Comparison table for changes in premiums for fuel and lubricants (large cities)
In addition to these innovations, other premiums remained the same:
- for settlements up to 10 thousand people - a maximum of 5%;
- from 100 thousand to 250 thousand inhabitants - a maximum of 10%;
- from 2150 thousand inhabitants - a maximum of 15%.
But in accordance with the innovations, a five percent allowance is applied for settlements of any type (including villages, villages, etc.), but for this they must have intersections of street traffic control with traffic lights and other traffic signs. If the size of a locality is unknown, you can take such information on the Rosstat website by clicking on the “Demography” tab.
Another innovation concerned the allowances for technological-type vehicles, which include equipment that is used in industrial premises, industrial sites:
- construction cranes;
- pavers;
- bulldozers;
- excavators etc.
Fuel surcharge for such vehicles has become higher - the limit is up to 20%.
That is, when writing off expenses for fuel and lubricants in accordance with the standards of the Ministry of Transport, you need to make an adjustment for the latest innovations. To do this, the company takes the following actions:
- An order is issued in which the rationing of fuel consumption is approved.
- It should have a link to new document - Decree No. NA-90-r of the Ministry of Transport of our state (dated July 14, 2015) so that employees tax service did not find fault with the increased fuel costs.
- The date on which innovations begin to take effect is mandatory (they can only be officially applied starting from 07/14/15).
Accounting of fuels and lubricants and its documentary evidence
Fuel and lubricants accounting is carried out on the basis of the following documentation:
- For the purchase of fuels and lubricants - these can be checks, ticket stubs, reports (both advance and fuel cards).
- For the use of vehicles for the production type - waybills (they can be compiled in accordance with the standard generally accepted form, or can be developed independently by the company), reports from monitoring systems - on mileage and fuel consumption (must be printed in paper form with the signature of the manager )
- For the consumption of fuels and lubricants - certificates from accounting, relevant reports.
To write off fuel and lubricants, the company can use the following documents:
- an order approving standards for the consumption of fuels and lubricants intended for official vehicles;
- an order approving the standards for the consumption of fuels and lubricants, as well as correction factors (i.e. surcharges) to these norms (for vehicles of an official type);
- help with information on calculating the maximum amount of expenses for fuel and lubricants (for private entrepreneurs that work according to the “simplification”);
- fuel meter book;
- fuel supply agreement;
- statements on accounting and movement of fuels and lubricants;
- acts on decommissioning fuels and lubricants (including during the operation of the lawn mower);
- burnout map of a thermal power plant fuel;
- contracts for the sale and delivery of solid fuels;
- form No. 4-reserves, which contains information on fuels and lubricants reserves.
The procedure according to which the procedure for writing off fuel and lubricants is carried out
For a “simplified payment”, the cost of purchased fuel and lubricants should be written off to the expense item at the time the payment was made to the supplier.
For general tax system the cost of all fuel that was consumed during the reporting month should be included in the expense for the last day of the reporting month.
Fuel and lubricants consumption standards in 2017
Fuel consumption standards are approved by the recommendations of the Ministry of Transport of our state.
According to these recommendations, there are increasing coefficients for the use of vehicles in the winter. The magnitude of such coefficients depends on regional standards (up to 20% of the norm established by the state). So, for Moscow and the Bryansk region - 10%, in the Kirov region - 12%, and in the Republic of Sakha - 20%.
But the consumption rates of fuel and lubricants take into account the quantitative composition of the inhabitants of the village where the vehicle was registered. Consider this criterion in more detail:
- 5% - population up to 100 thousand people;
- 10% - from 100 thousand to 250 thousand inhabitants;
- 15% - from 250 thousand to 1 million people;
- 25% - from 1 million to 5 million inhabitants;
- 35% - from 5 million.
In addition, the operational age and mileage of the vehicle should also be considered. The increasing coefficient will be higher, depending on the following indicators:
- 5% - when operating from 5 years or when running from 100 thousand kilometers;
- 10% - during operation of 8 years or with mileage of 150 thousand kilometers.
Formula for calculating fuel and lubricants standards
Fuel consumption standards for passenger cars should be calculated using a special formula:
QH \u003d 0.01 x Hs x S x (1 + 0.01 x D), where:
- QH is the fuel consumption rate (in liters);
- Hs - this is the basic standard for fuel consumption for vehicle mileage (in l / 100 km);
- S - car mileage (in km);
- D is the coefficient of the premium or decrease (% of the norm).
Fuel consumption standards for certain cars depending on the type of fuel (relevant for 2016):
- For reagents:
- 5% - Euro-4;
- 6% - Euro 5;
- 7% - Euro 6.
- For liquefied gases (propane):
- if the car runs on LPG: 1.22 +/- 0.10 L of the CIS to 1 L of gasoline;
- if the car runs on CNG: 1 +/- 0.1 cubic meters of LNG (CNG); if the car runs on LPG (when installing vans): up to 2.64 l / 100 km;
- if the car runs on CNG: up to 2 cubic meters. m / 100 km.
- For gasoline: airborne trucks, including road trains - up to 2 l / 100 km.
- For diesel fuel: cargo-type onboard vehicles, including road trains - up to 1.3 l / 100 km.
An example of calculating the standards for fuel and lubricants in 2017
The company "Neva" is an LLC, on its balance sheet is a car type "Lada Granta Liftbek." He went through the registration procedure in the Orenburg region, namely in a city with a population of 1 million.
We know the following information:
- car mileage in winter - 200 km;
- consumption rates are set by the Neva independently (in accordance with the recommendations of the Ministry of Transport of our state);
- the standard for the consumption of fuels and lubricants specifically for such a machine - Нs \u003d 8.2l / 100 km;
- bonus coefficient for work in the village with a population of 1 million - 15%;
- extra coefficient for winter work: D \u003d 15%.
Now we proceed to calculations according to a special formula: 0.01 x 8.2 x 180 x (1 + 0.01 x (15 + 15)) \u003d 19.2 liters.
Fuel consumption standards
Russian tax code does not set conditions for fuel and lubricants for vehicles. But, nevertheless, any fuel consumption is mandatory confirmed by such documents as waybills. The company can develop forms for such documents independently, but for this it is necessary to use the details referred to in order No. 152 of the Ministry of Transport of our state (dated 18.09.08). But we should not forget about such sections as information about the passage of medical examinations of trips.
To date, companies operating on the "simplified" are not required to standardize the cost of fuel and lubricants for tax accounting. But they have the right to this in accordance with the letters of the Ministry of Finance:
1. No. 03-03-06 / 1/2875 (dated January 27, 2014).
2. No. 03-03-06 / 1/20097 (dated 03.06.13).
This is due to the fact that in the Tax Code there are no strict requirements for rationing the costs of fuel and lubricants. Therefore, companies themselves must decide on the rationing of costs for fuel and lubricants. If the company, nevertheless, decided to independently approve the norms for fuel consumption, then two factors must be taken into account:
- which machine is used;
- grounds for writing off fuel and lubricants expenses.
Depending on which car the company uses, the grounds are set for writing off the costs of fuel and lubricants.
1. If the car belongs to the company - the value of the fuel and lubricants should be taken into account for the simplified tax system in the article “Expenses for the maintenance of official vehicles” - Tax Code, article No. 346.16, paragraph 1, subparagraph 12.
2. If the car belongs to an individual entrepreneur, the “simplified” fuel cost can be reflected in the article “Expenses for the maintenance of official vehicles” - Tax Code, article No. 346.16, paragraph 1, subparagraph 12. This should be confirmed by such documents:
- waybills;
- checks
- receipts;
- waybills.
These papers will be evidence that the car was used for production purposes - Tax Code, Article No. 252, Clause 1 and Article No. 346.16, Clause 2. Such expenses for the maintenance of motor vehicles relate to material type expenses - Tax Code, Article No. 254, Clause 1, Clause 6 There are no special conditions for cancellation in the Tax Code. If there are repair costs for cars of this type, they are recorded under the Tax Code - article No. 346.16, paragraph 1, subparagraph 3. This accounting is made immediately after payment is made - the tax code, article No. 346.17, paragraph 2.
3. If the car is rented from an employee of the company - such fuel and lubricant expenses are written off under the articles “Expenses as material costs” - Tax Code, article No. 346.16, paragraph 1, subparagraph 5, or “Expenses for the maintenance of official transport” - Tax Code, article No. 346.16, clause 1, clause 12. For such accounting, companies that operate under the simplified tax system should write the following in the lease agreement: "The cost of maintaining the rented car is borne by the tenant." But it is also necessarily taken into account in expenses and paid rent for this car - NK, article No. 346.16, paragraph 1, subparagraph 4. An individual entrepreneur cannot conclude a lease of vehicles with himself - Civil Code, article No. 413.
4. If the car is the property of a working company, but is used for business purposes - in this situation, the cost of fuel is not taken into account in a separate item of expenses. Only suitable for such accounting total amount compensation payment, which is intended for the worker of the company - the owner of the car (Tax Code, article No. 346.16, paragraph 1, subparagraph 12). The standards are set in Decree No. 92 (Clause 1) of the Government of our state dated 08.02.02:
- for cars with a displacement of up to 2 thousand cubic cm - up to 1 thousand 200 rubles;
- for cars of a passenger type with a volume of 2 thousand cubic see - 1 thousand 500 rubles.
But these digital indicators of the amounts also include the costs incurred by the worker who uses the vehicle (in accordance with the letter No. 03-03-01-02 / 140 of the Ministry of Finance of 05.16.05):
- maintenance;
- repair etc.
Therefore, company management can approve any size for compensation payments to the worker, and with the “simplification” only the strictly established norm is taken into account.
You should also take into account the fact: the called norm is approved at the official level in the calculation for the full month period when the machine is used for official purposes - letter No. 03-03-01-02 / 140 of the Ministry of Finance (dated 05.16.05).
For example, a worker used a car for 2 days out of 22 working days for the whole month. This means that the compensation written off under the item “Expenses” will decrease by 11 times.
Fuel and lubricants accounting documents for a company working on a “simplification”
Consider the basic documents that must be used to account for the cost of fuel and lubricants for those companies that work on the "simplification".
- Waybill - serves to confirm the validity of the operation of vehicles. It is issued for each vehicle separately. Its validity period is from one day to one month. The official generally accepted forms of forms of waybills are approved by resolution No. 78 of the Goskomstat (dated November 28, 1997), which are mandatory for trucking companies. If the company does not belong to this type, then the form of the travel agent form can be developed independently by the company management - letter No. 03-03-06 / 2/161 of the Ministry of Finance. In this case, this form is reflected in accounting policies company, as an additional application with a sample in which certain details should be reflected - order No. 152 of the Ministry of Transport. In the waybill, you should also write down the exact route of the trip, as well as the fuel consumption for a particular vehicle.
- Invoices, payment receipts from gas stations, account statements - the listed documents are the primary payment confirmations for fuel and lubricants expenses that the actual payment was made. This list depends on how fuel is purchased. That is, a check will be issued to the buyer at the gas station, and on the fuel card, by bank transfer, an account statement + monthly invoice + seller’s reports.
- Advance report - this document is needed in the case when fuel and lubricants were purchased with the help of an accountant, who serves as an appendix to the report. These costs are paid by the company at the time the expense report was approved.
- The director’s order on the procedure for accounting for fuel and lubricants expenses is needed to establish a method for determining the amount of fuel costs in accounting, carried out under the simplified tax system - both tax and accounting. This document can be made in any form, taking into account:
- fuel and lubricants standards;
- instructions on writing off expenses on fuel and lubricants in full.
Experts recommend paying attention to the following nuance: rationing of expenses on fuel and lubricants is carried out both in accounting and tax accounting. But this is not a prerequisite. In accounting, such a write-off is made in the amount of expenses incurred (in fact) without standardization - PBU 5/01, paragraph 5. In tax accounting, this standardization is also not mandatory, and the actual fuel and lubricant costs are confirmed in the waybill.
Accounting for fuel and lubricants in the "simplification" in questions and answers
1. Is it possible to write off expenses on fuel and lubricants in full without standardization?
Yes, such an option is possible. This is due to the fact that there are no mandatory requirements for cost standards for fuel and lubricants in Russian legislation. But if there is no such regulation, then the amount of fuel and lubricants deducted should be documented for tax accounting. Therefore, it would be advisable to create one accounting scheme, both for tax accounting and for accounting.
2. What are the ways to ration fuel and lubricants?
For STS, there are three options for standardization:
- use those standards that are specially developed by the Ministry of Transport;
- take into account fuel and lubricants within the normalization, which is set by the vehicle manufacturer;
- apply the regulation developed by the company on its own (this should be spelled out in the acts of the control drive of the car in certain conditions).
3. Can a revision of fuel and lubricants standards in the middle of the annual reporting period be considered a violation?
Such a revision of the established standards for fuel and lubricants may be acceptable if such a procedure is justified by documents. An example of this is the following situation: a new machine consumes more fuel than planned.
In the item of expenses at the simplified tax system, those expenses that are economically justified and documented should be written off. The reason for such changes should be reflected in an orderly manner on behalf of the director of the company - an order on new fuel consumption standards.
4. Is there an opportunity to develop two different standards - for the winter and summer periods separately?
This is possible, since Russian law allows such an action. The company’s order on behalf of the director indicates which periods will be considered summer and which will be winter. Only in this case a separate rationing is possible.
5. Is there an opportunity to officially withhold from the driver’s salary the overspending of fuel and lubricants?
Yes, the employer will be given such an opportunity if the fuel and lubricants are overspended due to the fault of the driver. For this, a special commission is convened, which includes, in addition to the director, and other competent specialists - TC, article No. 247. The driver must explain the reason for the excessive consumption of fuel. The director of the company has the right to issue an appropriate retention order money from the driver after calculating the damage to the entire company. But this amount should not be higher than one average monthly earnings - TC, article No. 248. Through the court, money is collected from the driver if a month has already passed or the amount of damage is higher than the amount established by law.
Fuel and lubricants accounting for “simplified”
Operation |
Documentary confirmation |
Accounting entry |
|
Purchase of fuel and lubricants is paid by an accountable person |
Account Type Cash Order |
Dt account "71" - CT account "50" (posting the issued funds to an accountable person for the purchase of fuel and lubricants) |
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Reporting entity expense report |
Dt account "10" subaccount "Fuel" - CT account "71" (acceptance for accounting of acquired fuel and lubricants) |
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Waybill |
Dt account "20" ("25", "26") - CT account "10" subaccount "Fuel" (when writing off the cost of spent fuel and lubricants for expenses) |
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When buying fuel and lubricants, payment was made in the form of bank transfer with the seller |
Extract from the account of a company operating under the simplified tax system |
Dt account "60" - CT account "51" (when transferring funds for the purchase of fuel and lubricants) |
|
Waybill (other primary document from the supplier) |
Dt account "10" subaccount "Fuel" - CT account "60" (when accounting for purchased fuel and lubricants) |
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Waybill |
Dt account "20" ("25", "26") - CT account "10" subaccount "Fuel" (when writing off the cost of spent fuel for expenses) |
ADIM
how many nonsense is here - starting right from the heading!
Danya
please tell me the flow rate at tayota Kaldino with a volume of 1.8 or 2.0
In order to simplify the procedure for writing off fuel and lubricants, the Ministry of Transport of the Russian Federation has traditionally set fuel consumption standards for 2018. Also, the latest version of the current regulation in the Russian Federation No. AM-23-r, regulating this issue, has received a number of additions, clarifications for cars and trucks, a summary table of the document indicates this .
2018 fuel consumption standards - latest revision of the law
The main Russian legal act regulating almost all fuel consumption standards for 2018 is Decree No. AM-23-r, issued by the Ministry of Transport in 2008. In order to comply with the standards for cars, trucks, or any tractor with real values, the Ministry of Transport constantly updates consumption figures Also, new car models are introduced annually. For example, since 2017, the table has been supplemented with such models as Lada Granta 219020 1.6, Honda Accord IX 2.4, Toyota RAV4 2.0 2W.
Fuel consumption rates for 2018 - Ministry of Transport of the Russian Federation in the latest edition
Although the Russian Ministry of Transport regularly reviews the contents of the decree on how fuel and lubricants are consumed in road transport, it indicates that all of the specified fuel consumption rates, which are contained in the latest revision (its consolidated) document, are not binding, the official website also confirms this ministries. That is, any organization has the right to set its own standards, for this only an internal order for the enterprise is needed. In any of the cases, documents to confirm the purchase will be needed to account for fuel in expenses, they can be:
- card issuer report;
- available CCP checks;
- roots of coupons.
Any other specialized reporting documentation applicable in the Russian Federation will do. You will also need a document confirming that road transport was used in the organization’s needs. It may be:
- waybills - their form can be any (standard, developed independently);
- reports from fuel consumption and mileage control systems; they must be printed, signed;
Fuel consumption can be confirmed by the corresponding accounting certificate.
How to calculate fuel consumption rates
All fuel standards that it contains are only basic and are based on engine power and the number of pistons. The Ministry of Transport also indicated that the basic indicator can be supplemented by a number of values \u200b\u200bthat adapt the flow rate for specific conditions, that is, make it real. For example, according to the order, when calculating spending in the winter, you need to add 5-20% to the indicator that the table contains. The latest edition of the profile document indicates why this coefficient is different - in the south, in winter, due to milder climatic conditions, a car consumes only 5% more fuel and lubricants than in summer, and in the north (for example, in the Republic of Sakha) by 20%. This applies to cars and trucks.
The calculation of the used fuel and lubricants depends on the size of the settlement. For example, when up to 100 thousand people live in the city, then the organization can use another upward coefficient - 5%, in larger settlements it is higher. Since 2017, the table for cars and trucks indicates that in cities with a population of more than 5 million people, a 35% coefficient should be used.
The latest version of the order indicates that the age that the car has is an important aspect for the consumption of gasoline, diesel. Therefore, when the calculation is performed for cars, trucks, then with its age of 5 years or more, an upward coefficient of 5% is used, if the car is from 8 years old, then the coefficient will be 10%.
Fuel consumption rates for 2018 for vehicles in the table
Since in Russia more than 800 brands of cars are used, it is quite extensive and allows you to perform calculations in many cases. But still, cases when the brand used is absent, in this situation it is simple to get out of the situation - you can use the values \u200b\u200bspecified by the manufacturer, it is also allowed to approve your standards.
Fuel consumption standards for cars
- for the VAZ four - 8.5 liters;
- 7.7 liters uses the VAZ-21099.
The table also contains a number of names of foreign cars, so the popular Audi A6 should use 13 liters.