Gsm norms. Fuel consumption standards for cars and trucks from the Ministry of Transport of the Russian Federation
To write off the cost of fuel and lubricants, it is necessary to take into account the approved fuel consumption rates. You can download the table with fuel consumption rates for 2017 (the latest edition of the Ministry of Transport of the Russian Federation) in this article.
Fuel consumption rates are needed by companies and entrepreneurs who operate vehicles. They are used for both statistical and economic purposes. For example, to calculate the cost of freight transportation or transport services. In addition, the norms are used to calculate income tax.
Expenses for the maintenance of vehicles and the purchase of fuel and lubricants are included in other expenses associated with the production and sale. Accordingly, such costs reduce taxable income. 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 the cost of fuel and lubricants, it is convenient to be guided by the methodological recommendations and norms of the Ministry of Transport of the Russian Federation.
Fuel consumption rates for 2017 in the latest edition
Fuel consumption rates were approved by the Ministry of Transport of the Russian Federation in 2008 - Order No. AM-23-r dated March 14, 2008. Last revision- dated July 14, 2015 No. HA-80-r.
Fuel consumption rates for 2017: order of the Ministry of Transport of the Russian Federation in the latest edition
Previously, inspectors demanded that fuel costs be rationed. If the company complied with the norms of the Ministry of Transport, there were no complaints. But then the Ministry of Finance admitted that it was not required to ration expenses (letter No. 03-03-06 / 1/20097 dated 03.06.2013, subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation). But there were claims from the tax authorities. To avoid this, it is safer to stick to approved indicators.
Current fuel consumption rates for 2017 for all types Vehicle can be viewed 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 employee cars. Compensation rates are established by Decree of the Government of the Russian Federation of February 8, 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 norms already include the reimbursement of all costs: depreciation, repairs, gasoline, oil, washing.
Sometimes companies overpay for gasoline. After all, outdated norms cover a maximum of one refueling of a car. Doing so is risky. Officials prohibit writing off gasoline (letter of the Ministry of Finance of Russia dated December 4, 2015 No. 03-03-06 / 70852). Therefore, the tax authorities will certainly remove the costs.
To secure expenses, make the most detailed waybills. They should have a detailed itinerary. If it is not there, it is possible to protect expenses only in court (decree Arbitration Court of the North Caucasus District dated February 25, 2016 No. F08-626 / 2016).
By the way, the movement of cars can be tracked using gps-navigators or the GLONASS system. Printed information about the routes will confirm the costs (letter of the Ministry of Finance of Russia dated 06/16/2011 No. 03-03-06/1/354).
For personal cars of employees, you can also write off the cost of gasoline. To do this, a car rental agreement is concluded with the 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 of the Russian Federation, expenses for the purpose of calculating income tax must be justified. The organization can set its own fuel consumption standards, which may differ from those approved by the Ministry of Transport. However, if the norms differ greatly from those recommended, this may lead to disputes with tax office. Inspectors may recognize expenses as economically unjustified and charge additional income tax.
When developing and approving an order on fuel consumption standards in an organization, it is worth following the recommendations of the department. However, this can be increased depending on various factors. For example, taking into account the season of car operation (summer and winter), 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 re-approved 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 should be supplemented only when updating the vehicle fleet and acquiring new cars.
See samples below.
Sample order for official vehicles
Order form on approval of fuel consumption rates for company vehicles
Sample order on 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 number K 406 KN 97, in the amount of 8.2 liters per 100 kilometers.
The basis is the act on the control run of the VAZ-2109 car, according to which, with a fixed mileage of 100 kilometers, the actual fuel consumption was 8.2 liters.
General manager ________Steklov ____________ V.V. Steklov
Sample order on approval of fuel consumption rates and correction factors (surcharges) to the rates
Order form on approval of fuel consumption rates and correction factors (surcharges)
Sample order on approval of fuel consumption rates and correction factors (surcharges)
When developing an order, an enterprise can apply multiplying factors. If the enterprise is located in a city with a population of over 5 million people, the fuel consumption rate 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. Allowances to the norms are valid from different months 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 ration the cost of gasoline (letter dated 06/03/2013 No. 03-03-06/1/20097). The company has the right to write off fuel after the fact. In addition, you can set your own restrictions in the order. Moreover, the company has the right to increase its standards even from October, if the weather deteriorates sharply.
Limited Liability Company "Persona"
on approval of fuel consumption rates
Moscow 27.05.2017
1. The basic rate of fuel consumption for passenger cars in accordance with section 2 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r.
2. Correction coefficients (surcharges) taking into account local operating conditions of passenger cars (based on section 1 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r):
- an 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;
- a surcharge for vehicles that have been in operation for more than five years, with a total mileage of more than 100,000 km - 5 percent;
- surcharge for cars that have been in operation for more than eight years, with a total mileage of more than 150,000 km - 10 percent;
- surcharge for the use of air conditioning in the car - 7 percent.
The order certifies the management of the enterprise with a signature and familiarizes all drivers who work at the enterprise with its text.
When an organization owns and manages one or more company vehicles on its balance sheet, it is constantly faced with the task of buying fuel, justifying its use, and writing it off.
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 records of spent fuels and lubricants and comply with the write-off rates established by the Ministry of Transport of the Russian Federation.
Let's consider what standards for fuel and lubricants are relevant today, how they depend on the season, as well as the nuances that may arise when justifying their write-off in ambiguous cases. We will show by example how to correctly calculate the standard calculation of the write-off of fuel and lubricants.
The concept of the fuel standard
Fuel consumption on company vehicles cannot occur uncontrollably and irregularly, otherwise overspending, and possibly even draining, cannot be avoided. To control and account for the amount of fuel and lubricants, the concept fuel consumption rates- an economically justified indicator that reflects the average need for fuel (gasoline, gas, diesel fuel) for various types of official vehicles for a certain mileage.
The generally accepted and most convenient is the calculation of fuel consumption per 100 km of run.
Who sets fuel standards
The Ministry of Transport of the Russian Federation gives recommendations on fuel rationing. However, they have remained unchanged since 2015 (the latest 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 matter: in the Letter of August 19, 2016 No. 03-03-06 / 1 / 48789 it is reported that following the standards established by the Ministry of Transport is a right, not an obligation of an entrepreneur. Tax authorities does not have the right to insist on compliance with precisely these indicators when writing off fuel and lubricants.
The fuel consumption and write-off rates applicable to each particular company must be adopted, approved and recorded in internal documentation.
NOTE! For trucking companies, unlike other legal entities and entrepreneurs, the accounting of fuel costs according to the recommendations of the Ministry of Transport is mandatory.
Accounting for fuel standards
When compiling the balance sheet, the fuel consumption indicator for write-off, the accountant enters:
- 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 gone beyond the norm is entered in this column).
For this, account 10 "Fixed assets" with the corresponding sub-accounts is used.
The supporting document, on the basis of which the actual fuel consumption is calculated, is waybill, the form of which the enterprise is allowed to develop independently, as well as coupons, checks, certificates, etc., confirming the purchase of fuel at a certain price.
Why do we need indicators of fuel standards
The goals of accounting for fuel standards are quite obvious:
- control of the organization's expenses for fuel for vehicles;
- prevention of overspending, draining, etc.;
- keeping relevant records;
- clarification of the cost of transportation;
- reduction of the taxable base;
- the basis for settlement with employees using personal vehicles for official purposes.
What determines the value of the indicator of fuel and lubricants
- type of transport (car, truck, truck, special purpose transport, etc.);
- a specific brand of car;
- his mileage;
- the period during which the vehicle is in operation;
- basic consumption of fuel and lubricants;
- some established coefficients - seasonal, territorial, road, lifting, etc.
What does the Ministry of Transport say?
The document-order of the Ministry of Transport, establishing the recommended standards, is of a methodological nature. It contains basic indicators of the consumption of gas, diesel fuel, gasoline 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 service fleet. A complete listing of all motor vehicles provided by the Ministry of Transport of Russia (about 800 brands) with the corresponding fuel consumption standards can be downloaded from the link below.
FILES
Seasonal nuances for fuel 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 standards, operating 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 sometimes turns out to be preferable, since it is recommended by the tax authorities, you can make your own calculations based on the fuel standards established by internal acts.
Simplified version provides for finding the quotient of the amount of fuel spent and the distance traveled (to establish a percentage, the figure is multiplied by 100). The result will be an indicator in a "familiar" form, reflecting the required amount of fuel and lubricants for 100 km of travel on a given car. Then, if necessary, apply the appropriate coefficients to it.
More complex formula, used to calculate this indicator, takes into account a specific brand of car and the fuel standard established for it (from the table of the Ministry of Transport or internal acts of the organization itself). Also taken into account is 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 cons. = 0.01 x N provided x (1 + x K x 0.01)
- N cons.- the calculated fuel consumption rate for write-offs (measured in liters);
- N foreseen- the standard stipulated in the documents of the organization or the 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 corrections.
Example of a specific calculation
A company car belonging to Volta LLC, 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 surcharge established by Volta LLC is 5%. The company uses indicators from the table of the Ministry of Transport of the Russian Federation for calculation.
Calculate the fuel consumption for write-off. According to the Decree of the Ministry of Transport, the fuel consumption rate for a car of this brand, running without cargo, is 9 liters per 100 kilometers. Winter coefficient we accept as 5. This trip on a car of this brand under the above conditions does not provide for other allowances. Let's calculate according to the formula: 0.01 x 9 x 650 (1 + 5 x 0.01) = 0.09 x 650 x 1.05 = 61.4 liters.
As you can see, the driver of the official car practically did not exceed the gasoline consumption required by the standard.
For 2017, the standards for the write-off of fuel and lubricants have already been officially adopted. This article discusses the latest version of the order of the Ministry of Transport of our state on the norms of fuels and lubricants - fuels and lubricants
11.11.2016Innovations in fuel consumption standards
To date, the rationing of the cost of fuel materials for tax accounting is optional. But the taxpayer has such a right, this is confirmed by two letters from the Ministry of Finance:
- No. 03-03-06/1/2875 (dated January 27, 2014);
- No. 03-03-06/1/20097 (dated 06/03/13).
This directly depends on the fact that in the Tax Code of our state there are no direct requirements for the establishment of certain norms for the cost of fuel and lubricants. 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 event that the option of setting such standards is chosen, then the following basic documents are used to account for fuel and lubricants:
- norms developed independently;
- data provided by the factory where the vehicle was manufactured;
- norms, which is approved by the Ministry of Transport (today this is Order No. AM-23-r dated March 14, 2008).
The last point is mandatory for motor transport companies, other companies (including individual entrepreneurs) can use the standards of the Ministry of Transport at their discretion.
Recently, a number of changes have been made to these norms - order No. HA-90-r of the Ministry of Transport (dated 07/14/15). Let's consider them in more detail:
1. Expansion of the list of car models (both domestic and foreign production), for which fuel consumption rates are provided for official level. So, we added the following models of cars and the 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 supplemented list and take it into account when setting fuel standards on your own).
2nd The coefficients for increasing fuel consumption standards are set taking into account the operational life or mileage of the car (before the changes were made, the simultaneous application of the above conditions could be used - both mileage and operational life). At present, the following conditions apply for the application of 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. Increased allowances for large cities (previously, the maximum of such an allowance for increasing the norms for writing off fuel and lubricants was 25% and was applied to cities with a population of 3 million or more):
- up to 35% for cities with a population of 5 million or more;
- up to 25% for cities with a population of 1 to 5 million (previously the limit for this category of cities was 20%).
Comparative table on changes in surcharges for fuel and lubricants (large cities)
In addition to these innovations, other allowances 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 according to the innovations, a five percent surcharge is applied to settlements of any type (including towns, villages, etc.), but for this they must have street traffic control intersections with traffic lights and other traffic signs. If the number of any settlement is unknown, such information can be obtained on the Rosstat website by clicking on the "Demography" tab.
Another innovation touched on allowances for technological type transport, which includes equipment that is used in industrial premises, industrial sites:
- construction cranes;
- concrete pavers;
- bulldozers;
- excavators, etc.
The premium for fuel and lubricants for such vehicles has become higher - the limit is up to 20%.
That is, when writing off the cost of fuel and lubricants in accordance with the standards of the Ministry of Transport, it is necessary to make an adjustment for the latest innovations. To this end, the company is taking the following steps:
- An order is issued, which approves the rationing of fuel consumption.
- It should contain a link to new document- order No. HA-90-r of the Ministry of Transport of our state (dated 14.07.15), so that employees tax service Don't quibble over increased fuel cost rates.
- V without fail the date is marked from the moment of which the innovations come into effect (they can be officially applied only starting from 07/14/15).
Accounting for fuel and lubricants and its documentary evidence
Accounting for fuel and lubricants is carried out on the basis of the following documentation:
- For the purchase of fuel and lubricants - these can be checks, coupon stubs, reports (both advance and fuel cards).
- For the use of vehicles for production purposes - waybills (they can be drawn up in accordance with a standard generally accepted form, or can be developed independently by the company), reports from control systems - on mileage and fuel consumption (necessarily printed on paper with the signature of a manager ).
- For the consumption of fuel and lubricants - certificates from the accounting department, relevant reports.
To write off fuel and lubricants, a company can use the following documents:
- an order that approves the standards for the consumption of fuel and lubricants intended for service-type vehicles;
- an order that approves the standards for the consumption of fuel and lubricants, as well as correction factors (that is, allowances) to these standards (for service-type vehicles);
- certificate with information on the calculation of the maximum amount of expenses for fuel and lubricants (for individual entrepreneurs that work on a "simplified" basis);
- book of coupons for fuel and lubricants;
- contract for the supply of fuel and lubricants;
- statements on the accounting and movement of fuel and lubricants;
- acts on the write-off of fuel and lubricants (including during the operation of the lawn mower);
- map of fuel burns of a thermal power plant;
- contracts for the sale and delivery of solid fuels;
- form No. 4-reserves, which contains information on the reserves of fuels and lubricants.
The procedure according to which the procedure for writing off fuel and lubricants is carried out
To "simplify" the cost of purchased fuels and lubricants should be written off as an expense at the time when payment was made to the supplier.
For general tax system the cost of all fuel that was consumed during the reporting month period should be included in the expense item for the last day of the reporting month.
Standards for the consumption of fuel and lubricants in 2017
Standards for the consumption of fuel and lubricants are approved on 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 value 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 fuel consumption rates also take into account the quantitative composition of the inhabitants of the settlement where the vehicle was registered. Let's 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 operating age and mileage of the vehicle should also be considered. The increase factor will be higher, depending on the following indicators:
- 5% - during operation from 5 years or with a run of 100 thousand kilometers;
- 10% - during operation of 8 years or with a run of 150 thousand kilometers.
Formula for calculating fuel 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 is the basic standard for fuel consumption per car mileage (in l / 100 km);
- S - car mileage (in km);
- D - the coefficient of the allowance or reduction (% of the norm).
Standards for the consumption of fuel and lubricants for certain vehicles, 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 LPG to 1 l of gasoline;
- if the vehicle runs on CNG: 1+/-0.1 m3 of CNG (CNG); if the vehicle runs on LPG (when installing vans): up to 2.64 l/100 km;
- if the car runs on CNG: up to 2 cu. m/100 km.
- For gasoline: flatbed trucks, including road trains - up to 2 l / 100 km.
- For diesel fuel: flatbed trucks, including road trains - up to 1.3 l / 100 km.
An example of calculating standards for fuel and lubricants in 2017
The Neva company is an LLC, on its balance sheet there is a car of the Lada Granta Liftback type. 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 Neva independently (in accordance with the recommendations of the Ministry of Transport of our state);
- the standard for the consumption of fuel and lubricants for such a machine is Hs = 8.2 l / 100 km;
- surcharge for work in a settlement with a population of 1 million - 15%;
- surcharge for work in winter: D=15%.
Now let's proceed to the calculations using a special formula: 0.01 x 8.2 x 180 x (1 + 0.01 x (15 + 15)) \u003d 19.2 liters.
Norms of consumption of fuel and lubricants
Russian tax code does not impose conditions on fuel and lubricants standards for vehicles. But, nevertheless, any fuel consumption is necessarily confirmed by such documents as waybills. The company can develop forms for such documents on its own, but for this it is necessary to use the details that are mentioned in Order No. 152 of the Ministry of Transport of our state (dated 18.09.08). But still we must not forget about such sections as information about passing medical examinations on trips.
To date, companies operating under the "simplified" system are not required to normalize the cost of fuel and lubricants for tax accounting. But they have the right to do so 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 06/03/13).
This is due to the fact that the Tax Code does not have strict requirements for rationing the cost of fuel and lubricants. Therefore, companies themselves must decide on the rationing of fuel costs. If the company, nevertheless, decided to independently approve the norms for fuel consumption, then two factors must be taken into account:
- what machine is used;
- grounds for writing off the cost of fuel and lubricants.
Depending on which car the company uses, the grounds for writing off the costs of fuel and lubricants are established.
1. If the car belongs to a company, the value of the cost of 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 cost of fuel according to the “simplified” can be reflected in the article “Expenses for the maintenance of official vehicles” - Tax Code, article No. 346.16, paragraph 1, subparagraph 12. This must be confirmed by such documents:
- invoices;
- checks;
- receipts;
- waybills.
These papers will be evidence that the car was used for production purposes - Tax Code, article No. 252, paragraph 1 and article No. 346.16, paragraph 2. Such expenses for the maintenance of vehicles are material-type expenses - Tax Code, article No. 254, paragraph 1, subparagraph 6 There are no special conditions for write-off in Tax Code. If there are repair costs for cars of this type, they are accounted for under the Tax Code - article No. 346.16, paragraph 1, subparagraph 3. This accounting is made immediately after payment is made - 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 items “Expenses as material costs” - Tax Code, Article No. 346.16, paragraph 1, subparagraph 5, or “Costs for the maintenance of official vehicles” - Tax Code, Article No. 346.16, paragraph 1, subparagraph 12. For such accounting, companies that work under the simplified tax system must state the following in the lease contract documents: “the tenant will cover the costs of maintaining the rented car.” But it is still necessarily taken into account in expenses and paid rent for this car - Tax Code, article No. 346.16, paragraph 1, subparagraph 4. An individual entrepreneur cannot enter into a vehicle rental agreement with himself - Civil Code, article No. 413.
4. If the car is the property of a company worker, but is used for official purposes - in this situation, the cost of fuel is not taken into account as a separate expense item. For such accounting, only total amount compensation payment, which is intended for the worker of the company - the owner of the car (TC, article No. 346.16, paragraph 1, subparagraph 12). The standards are established in Decree No. 92 (paragraph 1) of the Government of our state dated 08.02.02:
- for passenger cars with an engine capacity of up to 2 thousand cc. - up to 1 thousand 200 rubles;
- for passenger cars with a volume of 2 thousand cubic cm. - 1 thousand 500 rubles.
But these digital indicators of the amounts also include the costs incurred by the worker himself, 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, the company management can approve any size for compensation payments worker, and with the "simplification" only a strictly established norm is taken into account.
You should also take into account the fact: the called norm is approved at the official level for a full monthly 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 entire month. This means that the compensation that is written off under the item “Expenses” will decrease by 11 times.
Accounting documents for fuel and lubricants for a company operating on a "simplified" basis
Let's consider the main documents that need to be used to account for the cost of fuel and lubricants for those companies that work on a "simplified" basis.
- 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 waybill forms are approved by Decree No. 78 of the State Statistics Committee (dated November 28, 1997), which are mandatory for motor transport companies. If the company does not belong to this type, then the form of the travel agent form can be developed by the company's management independently - letter No. 03-03-06 / 2/161 of the Ministry of Finance. In this case, this form is reflected in accounting policy companies like additional application with a sample in which certain details should be reflected - order No. 152 of the Ministry of Transport. The waybill should also indicate the exact route of the trip, as well as the fuel consumption for a particular vehicle.
- Invoices, checks for payment from gas stations, account statements - the listed documents are the primary payment confirmations for fuel expenses that the actual payment was made. This list depends on how fuel is bought. That is, at the gas station, the buyer will be given a check, and fuel map for non-cash payments - 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 accountable person, which serves as an annex to the report. These expenses are paid by the company at the time of approval of the expense report.
- The director's order on the procedure for accounting for fuel expenses is needed to establish a method for determining the amount of fuel expenses in accounting performed under the simplified tax system - both tax and accounting. This document can be drawn up in any form, taking into account:
- fuel standards;
- instructions to write off the cost of fuel and lubricants in full.
Experts recommend paying attention to the following nuance: the rationing of expenses for 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 costs incurred (in fact) without rationing - PBU 5/01, clause 5. In tax accounting, this rationing is also not mandatory, and the actual costs of fuel and lubricants are confirmed in the waybill.
Accounting for fuel and lubricants with "simplification" in questions and answers
1. Is it possible to write off fuel expenses in full without rationing?
Yes, this option is possible. This is due to the fact that there are no mandatory requirements for the cost norms for fuel and lubricants in Russian legislation. But if there is no such rationing, then the amount of fuel and lubricants written off must 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 of rationing fuel and lubricants?
For the USN, there are three options for normalization:
- use those standards that are developed specifically by the Ministry of Transport;
- take into account fuel and lubricants within the normalization, which is established by the vehicle manufacturer;
- apply the rationing developed by the company independently (this should be written in the acts of the control arrival of the car under certain conditions).
3. Can the revision of fuel 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 documented. An example of this is the following situation: a new car consumes more fuel than planned.
In the expense item under the simplified tax system, those costs that are economically justified and documented should be written off. The reason for such changes should be reflected in the order on behalf of the director of the company - an order on new standards for the consumption of fuel and lubricants.
4. Is it possible to develop two different standards - for the winter and summer periods separately?
This is possible because Russian legislation allows this action. The order for the company on behalf of the director indicates which periods will be considered summer and which - winter. Only in this case is a separate standardization possible.
5. Is it possible to officially withhold from the driver's salary the excessive consumption of fuel and lubricants made by him?
Yes, such an opportunity will be provided to the employer if the excess consumption of fuel and lubricants is due to the fault of this driver. For this, a special commission is convened, which includes, in addition to the director, other competent specialists - TC, article No. 247. The driver must explain the cause of the excess fuel consumption. The director of the company has the right to issue an appropriate withholding order Money from the driver after calculating the damage to the entire company. But this amount should not be higher than one size of the average monthly earnings - Labor Code, Article No. 248. Through the court, funds are recovered from the driver if the monthly period has already been missed or the amount of damage is higher than the amount established by law.
Accounting for fuel and lubricants for "simplification"
Operation |
Documentary confirmation |
accounting entry |
|
The purchase of fuel and lubricants is paid with the help of an accountable person |
Cash warrant of expense type |
Dt of account "71" - Kt of account "50" (posting the issued funds to an accountable person for the purchase of fuel and lubricants) |
|
Accountable person's advance report |
Dt of account "10" sub-account "Fuel" - CT of account "71" (acceptance for accounting of purchased fuels and lubricants) |
||
Waybill |
Dt of account "20" ("25", "26") - Kt of account "10" sub-account "Fuel" (when writing off the cost of spent fuel and lubricants for expenses) |
||
When buying fuel and lubricants, payment was made in the form of a cashless payment with the seller |
Extract from the account of a company operating under the simplified tax system |
Dt of account "60" - Kt of account "51" (when transferring funds for the purchase of fuel and lubricants) |
|
Invoice (other primary document from supplier) |
Dt account "10" sub-account "Fuel" - Kt account "60" (when accounting for purchased fuels and lubricants) |
||
Waybill |
Dt of account "20" ("25", "26") - Kt of account "10" sub-account "Fuel" (when writing off the cost of spent fuel for expenses) |
ADIM
how much nonsense is there - starting right from the headline!
Danya
please tell me the consumption rate for Toyota Kaldino with a volume of 1.8 or 2.0
To simplify the procedure for writing off fuel and lubricants, the Ministry of Transport of the Russian Federation has traditionally established fuel consumption rates for 2018. Also, the latest version of the current order No. AM-23-r in the Russian Federation regulating this issue has received a number of additions, clarifications for cars, trucks, this is evidenced by the summary table of the document .
Fuel consumption standards for 2018 - the latest version of the law
The main Russian legal act that regulates almost all fuel consumption standards for 2018 is Decree No. AM-23-r, it was issued by the Ministry of Transport in 2008. To ensure that the standards are consistent for cars, trucks or for any tractor real values The Ministry of Transport constantly refines consumption indicators, and new car models are also 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 standards for 2018 - Ministry of Transport of the Russian Federation in the latest edition
Although the Russian Ministry of Transport regularly reviews the content of the order on how fuel and lubricants are consumed in road transport, it indicates that all the indicated fuel consumption rates that the latest version (its summary) of the document contains are not mandatory for use, this is also evidenced by the official website ministries. That is, any organization has the right to establish its own standards, for this you need only an internal order for the enterprise. In any of the cases, to account for fuel in expenses, you will need documents confirming the purchase, they may be:
- card issuer report;
- available KKT checks;
- coupon stubs.
Any other profile reporting documentation in force in the Russian Federation will do. You will also need a document confirming that the road transport was used for the needs of the organization. They may be:
- waybills - their form can be any (typical, developed independently);
- reports from fuel consumption and mileage control systems, they must be printed, signed;
Fuel consumption can be confirmed by an appropriate accounting statement.
How to calculate the fuel consumption rate
All fuel standards that contain are only basic and are compiled on the basis of engine power, number of pistons. The Ministry of Transport also indicated that the base indicator can be supplemented with a number of values that adapt the consumption for specific conditions, that is, making it real. For example, according to the order, when calculating spending in winter, you need to add 5-20% to the indicator that the table contains. The latest version of the profile document indicates why this coefficient is different - in the south, 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 also depends on the size of the settlement. For example, when up to 100 thousand people live in a city, then another incremental coefficient can be used in an organization - 5%, in larger settlements he is more. So since 2017, the table for cars, trucks indicates that in cities with a population of more than 5 million people, a coefficient of 35% should be used.
The latest version of the order indicates that the age that the car has important aspect for the consumption of gasoline, diesel. Therefore, when a calculation is made for cars, trucks, then with its age of 5 years or more, an incremental coefficient of 5% is used, if the car has more than 8 years, then the coefficient will be 10%.
Fuel consumption rates for 2018 for vehicles in the table
Since more than 800 car brands are used in the Russian Federation, it is quite extensive and allows you to perform calculations in many cases. But still, in cases where the brand used is not available, in this situation it is easy to get out of the situation - you can use the values \u200b\u200bspecified by the manufacturer, and you are also allowed to approve your standards.
Fuel consumption standards for passenger cars
- for the VAZ four - 8.5 liters;
- 7.7 liters uses VAZ-21099.
The table also contains a number of names of foreign cars, so the popular Audi A6 should use 13 liters.