In the modern world, a rare organization does without a car and the associated costs of fuels and lubricants.

Companies can take into account the costs of fuels and lubricants when using vehicles in their activities:

• owned
• rented,
• received under a lease agreement, etc.

Accounting and tax accounting of fuels and lubricants has many features and nuances that constantly raise more and more questions.

Fuels and lubricants (fuels and lubricants) include:

1. Various types of fuel:

• diesel fuel,
• petrol,
• kerosene,
• compressed natural gas,
• liquefied petroleum gas.

2. Lubricants:

• greases,
• special oils,
• engine oils,
• transmission oils.

3. Special liquids:

• brake,
• cooling.

In accounting, the costs associated with the purchase of fuels and lubricants are related to the costs of ordinary activities, as material costs in accordance with clause 7, clause 8 of the Accounting Regulations "Organization Expenses" PBU 10/99.

Accounting for fuels and lubricants is carried out in accordance with the Regulation on accounting "Accounting for inventories" PBU 5/01.

The procedure for accounting for expenses on fuels and lubricants for the purposes of tax accounting for income tax, if common system taxation (OSNO), regulated by Chapter 25 of the Tax Code.

The article will consider the nuances of accounting for expenses on fuels and lubricants for the purposes of accounting and tax accounting for income tax, as well as the types and procedure for issuing a waybill confirming these expenses.

PROCEDURE FOR REGISTRATION AND ACCOUNTING OF FUEL AND LUBRICANTS

In accordance with clause 5 of PBU 5/01, inventories (inventories) are accepted for accounting at their actual cost.

According to clause 6 of PBU 5/01, the actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding VAT and excise taxes (except as provided for by the legislation of the Russian Federation).

The actual costs of purchasing inventories include:

• amounts paid in accordance with the contract to the supplier;
• amounts paid to organizations for information and consulting services related to the purchase of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventories;
• remuneration paid to the intermediary organization through which the inventories are purchased;
• costs of procurement and delivery of inventories to the place of their use, including insurance costs.

Note:General running costs not included in the actual costs of purchasing inventories, unless they are directly related to their acquisition.

In accordance with clause 14 of PBU 5/01, inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are taken into account in the assessment provided for in the contract.

The accounting of fuels and lubricants is carried out in total and quantitative terms by types of fuels and lubricants and locations and use.

Cars are refueled at gas stations, both in cash and by coupons or fuel cards (in this case, payment is made by bank transfer).

Accordingly, the posting of fuel and lubricants in accounting is carried out on the basis of:

• advance reports of accountable persons,
• consignment notes of suppliers of fuels and lubricants,
• other similar documents.

In accordance with clause 16 of PBU5 / 01, the assessment of inventories when they are released into production and otherwise disposed of is carried out in one of the following ways:

• at the cost of each unit;
• at the average cost;
• at the cost of the first in the time of acquisition of inventories (FIFO method).

The selected method of assessing inventories when they are written off, the organization must consolidate in its accounting policy for accounting purposes.

According to clause 18 of PBU 10/99, expenses are recognized in the reporting period in which they occurred.

Write-off of fuel and lubricants for expenses is made in the amount of actually consumed amount of fuel, which depends on the mileage traveled by the car.

The amount of actual expenses of fuels and lubricants is calculated based on:

• fuel consumption norms established in the organization (number of liters per 100 km),
• the actual mileage, determined by the speedometer readings.

When establishing the rates of consumption of fuels and lubricants, you can use the information provided by the manufacturers in the technical documentation for the car.

For a more accurate determination of the rate of consumption of fuels and lubricants, you can take into account the operating conditions of the car:

• in the urban cycle,
• on country roads,
• in winter time,

In accordance with clause 1 of Article 9 of the Federal Law "On Accounting" No. 129-FZ, all business transactions carried out by an organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation (clause 2 of article 9 of Law 129-FZ).

The main primary document for writing off fuel and lubricants for expenses is waybill.

By the Decree of the State Statistics Committee of 11/28/1997. No. 78 approved unified forms of waybills:

• form No. 3 "Waybill of a passenger car",
• form No. 3spets "Waybill of a special vehicle",
• form No. 4 "Passenger taxi waybill",
• form No. 4-C "Waybill of a truck",
• form No. 4-P "Waybill of a truck",
• form No. 6 "Bus waybill",
• form No. 6spets "Non-public bus waybill".

In addition, this Resolution also approved the "Journal of the movement of waybills" (form No. 8).

By order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. № 152, the obligatory details and the procedure for filling out the waybills were approved.

In accordance with clause 2 of Order No. 152, the mandatory details and the procedure for filling out waybills are applied by legal entities and individual entrepreneurs operating:

• cars,
• trucks,
• buses,
• trolleybuses,
• trams.

The waybill must contain the following mandatory details (clause 3 of Order No. 152):

1. The name and number of the waybill.

2. Information about the validity of the waybill, including the date (day, month, year) during which the waybill can be used.

If the waybill is issued for more than one day - the start and end dates of the waybill use.

3. Information about the owner (owner) vehicle including:

3.1. For a legal entity:

• Name,
• organizational and legal form,
• location,
• phone number.

3.2. For individual entrepreneurs:

• mailing address,
• phone number.

4. Information about the vehicle, including:

4.1. Vehicle type:

• a car,
• truck,
• bus,
• trolleybus,
• tram,

4.2. Vehicle model, and if the truck is used:

• with a car trailer,
• car semitrailer,
• the same model of a car trailer (semi-trailer).

4.3. State registration plate:

• car,
• trailer (semi-trailer),
• bus,
• trolleybus.

4.4. Odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot).

4.5. The date (day, month, year) and time (hours, minutes) of the vehicle leaving the place of permanent parking and its arrival at the indicated parking lot.

5. Information about the driver, including:

• Full name of the driver,
• date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

In accordance with clause 8 of Order No. 152, it is allowed to place additional details on the waybill, taking into account the peculiarities of the organization's activities.

Note:Incorrect filling of the waybill and the lack of data necessary for calculating the costs of fuels and lubricants may result in a distortion of the accounting of these costs in accounting and tax accounting.

According to clause 10 of Order No. 152, the waybill is issued for one day or for a period not exceeding one month.

Moreover, if during the validity of the waybill, the car is used by several drivers, then it is allowed to issue several waybills for one vehicle separately for each driver (clause 11 of Order No. 152).

Note:The issued waybills must be kept by the organization at least five years (clause 18 of Order No. 152).

PROCEDURE FOR RECOGNIZING EXPENSES ON FUEL AND LUBRICANTS FOR PURPOSES OF INCOME TAX IN TAX ACCOUNTING (BASIC)

In the tax accounting of the organization, expenses for fuel and lubricants are recognized in accordance with Chapter 25 of the Tax Code, depending on the purpose of the transport used:

• or in accordance with subparagraph 5 of paragraph 1 of article 254 "Material costs", as the cost of purchasing fuel, water, energy of all types spent for technological purposes,
• or on the basis of subparagraph 11 of paragraph 1 of article 264 "Other costs associated with production and (or) sale", as expenses for the maintenance of official transport (road, rail, air and other types of transport).

Despite the fact that the current legislation does not establish any norms and restrictions on the amount of fuel costs, costs must meet the criteria specified in Article 252 of the Tax Code, in particular, must be justified. In this case, any costs are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Also in the Letter of the Ministry of Finance No. 03-03-06 / 4/67 the following is stated:

"Rates of consumption of fuels and lubricants for road transport established by the Methodological Recommendations "Rates of consumption of fuels and lubricants in road transport", put into effect by the Order of the Ministry of Transport of the Russian Federation of 03/14/2008. No. AM-23-r "On the introduction of the Methodological Recommendations" Rates of consumption of fuels and lubricants in road transport ".

In accordance with clause 6 of these Guidelines for models, brands and modifications of automotive equipment, for which the Ministry of Transport of Russia has not approved fuel consumption rates, the heads of local administrations of regions and organizations can put into effect by their order the rates developed by individual applications in the prescribed manner by scientific organizations developing such standards according to a special program-method.

Thus, if the Ministry of Transport of Russia has not approved the fuel consumption rates for the corresponding automotive equipment, then the head of the organization can put into effect by his order the rates developed by individual requests in the prescribed manner by scientific organizations developing such standards according to a special program-method.

Prior to the adoption of the order of the organization approving the norms developed in accordance with the established procedure, the taxpayer may be guided by the relevant technical documentation and (or) information provided by the car manufacturer. "

It should be noted that this Letter from the Ministry of Finance is not the only one of its kind. The Ministry of Finance gave exactly the same recommendations in its Letters before.

For example, in the Letter dated 09/04/2007. No. 03-03-06 / 1/640 and in the Letter dated 14.01.2009. No. 03-03-06 / 1/15.

While organizations should not necessarily be guided by the recommendations of the Ministry of Finance, it should be borne in mind that the confirmation of the justification of expenses is consistent with the general concept of the Tax Code.

Thus, any company that takes into account the costs of fuels and lubricants in order to reduce the tax base for income tax must develop and consolidate in the accounting policy for the purposes of tax accounting a methodology for determining the costs of fuels and lubricants, confirming their validity.

At the same time, if the deviation of the norms for the consumption of fuels and lubricants established by the company will greatly differ (upward) from the norms established by the Ministry of Transport, in terms of these costs, there will be a tax risk for income tax.

After all, each vehicle has certain technical characteristics that make it possible to determine how much fuel a particular vehicle consumes during operation.

When conducting an on-site tax audit, such companies are likely to have to defend their position in court.

It should be borne in mind that currently there is judicial practice on this issue, which supports taxpayers.

So, by the definition of the Supreme Arbitration Court of the Russian Federation of 08/14/2008. No. 9586/08, the following conclusions of the courts have been left unchanged:

“After examining and evaluating the evidence presented on the episode related to the purchase of fuel and lubricants by the company, the courts, guided by the provisions of Articles 252, subparagraph 11 of paragraph 1 of Article 264 of the Tax Code, concluded that the Tax Code not provided rationing the costs of fuels and lubricants for the purpose of taxation of profits, that the costs incurred for the purchase of fuels and lubricants are economically justified, documented and lawfully included in the composition of expenses taken into account when calculating profit tax, and value added tax on purchased fuels and lubricants reasonably included in tax deductions in accordance with Articles 169, 171, 172 of the Tax Code. "

In addition, in the Resolution of the FAS of the Ural District of 20.02.2008. in case No.A60-8917 / 07, the court concluded that the application of the norms for the consumption of fuels and lubricants approved by the Ministry of Transport of the Russian Federation is erroneous, since the approved norms are established as basic in order to organize delivery planning and control the consumption of fuel and oils and are not intended to regulate tax relationships.

Since the legislation on taxes and fees or in the order established by it does not approve the norms of costs for the maintenance of official vehicles, these costs are accepted for tax purposes in the amounts of actually incurred and documented expenses.

The same conclusion was made in the Resolution of the Federal Antimonopoly Service of the Central District of 04.04.2008. in case No. А09-3658 / 07-29, according to which the Tax Code does not provide for the rationing of fuel and lubricants expenses for the purpose of taxation of profits, and the fuel consumption rates approved by the Ministry of Transport of the Russian Federation, referred to by the tax authorities, are advisory in nature.

However, despite the presence of positive judicial practice, it seems reasonable to recommend a balanced and prudent approach to the recognition of expenses for fuels and lubricants in order to reduce the tax risks of corporate income tax.

Useful information

Accounting for expenses for fuels and lubricants at the enterprise: accounting features

Fuels and lubricants are one of the items of expenses for the maintenance of cars, motorcycle equipment or special equipment of the enterprise, for which it is required to keep records in the prescribed manner. An accountant of an enterprise, company, organization or institution without fail verifies the data of issue, actual consumption and the balance of fuel and lubricants every month.

For this, various methods and methods are used that are allowed in accordance with the Tax Code. The calculation can be carried out at the average cost of purchased oil products and technical fluids, at the cost of balances, FIFO, LIFO. The approved settlement method must be specified in the corresponding order.

At the enterprise that has on the balance sheet, the costs of fuels and lubricants are referred to as "Material costs". In accounting, the purchase of fuels and lubricants is reflected in account 10 "Materials" (for gasoline or diesel fuel- sub-account 3 "Fuel").

There are several options for the location of purchased fuels and lubricants:

• In warehouses, it is gasoline, diesel fuel, propane-butane, motor and other oils stored in warehouses.
• Paid fuel coupons - there are coupons for which gasoline, diesel fuel, etc. were received.
• Fuel in fuel tanks vehicles, and coupons from the driver.

To simplify the procedure for accounting for all fuels and lubricants for all vehicles on the balance sheet of the enterprise, sub-accounts of the 2nd, 3rd order, etc., are used in accounting. As an example: account 10 "Fuel", subaccount "Fuel and lubricants in the warehouse", subaccount "Diesel fuel".

In accounting, the costs of fuels and lubricants associated with the use of cars are reflected in various accounts, depending on what the transportation was for: cargo transportation for own needs or the supply of goods to dealerships, shops, service passenger transportation and more.

Example of expenses for fuels and lubricants

Car driver company car Bykov N.G. in the company MebelProm LLC, received money in cash for the purchase of fuel and lubricants against the submission of a report. He submits to the accounting department advance reports reflecting the real costs of the purchase, as confirmation, the primary documents are also attached. Gasoline is written off according to the waybills, which are submitted to the accounting department of the organization.

To maintain quantitative and total accounting of fuels and lubricants, MebelProm has developed and approved its own form of face cards. These cards are opened for each driver of the company.

At the beginning of May, the driver had the remaining unwritten fuel in the amount of 20 liters at a price of 42 rubles per liter, excluding VAT. On May 3, an additional 20 liters of AI-98 gasoline was purchased at a price of 44 rubles per liter. According to the on-board computer of the car, consumption on April 1, 2 and 3 was 8, 11 and 11 liters, respectively.

The company writes off fuel and lubricants at a moving average cost calculated directly on the date of the operation. In the accounting records of MebelProm LLC, the following entries were made:

date	Coming			Consumption			Remainder
			Price			Price			Price
Balance at 01.05

336 rubles - written off according to the norms of 8 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 1.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. G. Bykov's car":

462 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 2.

Debit 10-3 Credit 71 subaccount "Bulls"

840 rubles - 20 liters of gasoline were capitalized on the basis of the cash register receipt attached to the advance report.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. G. Bykov's car":

484 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 3.

Transport rental

The vehicle is either provided for temporary possession or use on the basis of an appropriate agreement concluded with an individual or legal entity. Usually the lessee bears all the costs caused by the operation of the vehicle, including the cost of purchasing fuel and lubricants, technical fluids, etc. Supplies... According to the terms of the contract, a mixed payment is possible, including a fixed rent for the use of a car or equipment and payment of the costs of maintaining the vehicle. The second part of the fee is not fixed and is directly related to external factors, the technical condition of the rented movable property, etc.

If all operating costs are borne by the lessee, then accounting of expenses for fuels and lubricants in the accounting department is carried out similarly to the situation with its own vehicle, only the machine is recorded not in the fixed assets of the enterprise, but on the off-balance sheet account 001 "Rented fixed assets". In accordance with the Tax Code of the Russian Federation, when calculating taxes, rent is included in other expenses. It does not matter for the lessee - the vehicle is rented from an individual or legal entity. But status is important for the landlord. So, for physical. persons, a car or other vehicle, special equipment, leased, is taxed. There are also differences in the ESN - whether the vehicle is rented with or without a driver (operator).

Since the car is used directly by the organization, a waybill is issued for the entire rental period. It should be noted that according to article 253 of paragraph 1 of subparagraph 2 of the Tax Code of the Russian Federation, an organization has the right to include the money spent on the maintenance, maintenance and operation of fixed assets and other property, including movable, used in production, in the costs of reduced taxation. This also applies to fuels, oils and technical fluids purchased for a rented car.

It is profitable to rent cars or special equipment in the following cases:

• It is required to carry out a certain type of work, for which the acquisition of machinery or equipment in ownership is inexpedient from an economic point of view.
• Temporary forced downtime of its own fleet of machines and equipment, if urgent work is required - cargo transportation under an agreement for the supply of building materials, construction, road renovation works.
• The need for one-time work - for example, you need loaders, wheeled bulldozers for 1 shift.

Free use of a vehicle: features of reflecting expenses under a loan agreement

In addition to own and rented cars, it is possible to obtain a vehicle under a free use agreement (loan). One side passes the second passenger, truck or self-propelled special equipment. The second party must return the vehicle within the agreed time frame in the same condition in which it was received, taking into account normal wear and tear throughout the entire period of operation. Both the owner (natural or legal person) and a person authorized to act on behalf of the owner can transfer the car on a loan.

The loan agreement assumes the return of not the same, but the same vehicle. Therefore, when concluding a contract, all information about the machine or equipment is specified in detail - the numbers of the units, technical condition etc. In accordance with the Civil Code, the organization cannot transfer the transport to the founder, leader and other persons in leadership, supervisory positions in the same organization.

Under the loan, all costs of operation, maintenance, diagnostics, repair and service of the car are borne directly by the borrower, although the parties may specify certain conditions in the contract. Again, the expenses of the borrower for the above operations help to reduce income taxes. Similarly to rent, the cost of fuel and other fuels and lubricants is borne directly by the company acting as the borrower.

For tax reporting, the loan refers to free services provided, and is indicated in non-operating income. The organization itself determines the cost, taking into account the market value of the lease of a vehicle similar in make, model, class, year of manufacture and technical condition.

Payment of compensation to employees for using a personal car for work

Employees of an enterprise or organization, company, in accordance with the terms and agreement with the manager, can use personal transport for business purposes. So the technologist of the enterprise to control the production process needs to make trips to individual shops, factories located within the city, in neighboring cities or regions. Or a manager, to assess labor efficiency or to solve organizational, commercial issues, regularly has to travel to branches, chain supermarkets or stores, owned by the company... In such cases, the employee is entitled to compensation for expenses related to the operation of a personal vehicle for business purposes.

Often there are situations when the amount of payment is made up of the rate established by the Government of the Russian Federation and fuel costs. Naturally, this approach does not reflect the real costs incurred by the employee during operation. own car not for personal use. Regulatory compensation includes the cost of using the machine (wear, fuel, maintenance, service, repair work, tire fitting).

Compensation is paid only if the direct activity (direct obligations under the employment contract) of the employee is associated with regular travel to work. Otherwise, the employee does not have the right to demand compensation for the costs incurred if he cannot prove that the vehicle was used for official purposes.

The procedure for payment of compensations and other points related to reimbursement of expenses were initially indicated in the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57. Since then, the payment rates have changed significantly, but general provisions remained valid, therefore, accountants of enterprises, companies and organizations practicing the payment of compensation are strongly encouraged to familiarize themselves with this document.

The amount paid to an employee directly depends on how often a personal car is used for traveling for business purposes. This amount includes all expenses incurred by the owner of the vehicle - not only gasoline or diesel fuel, propane-butane, but also engine, transmission oils, technical fluids, maintenance (scheduled maintenance1, TO2, etc.) and service.

Accordingly, the following formula is used to calculate the compensation paid:

Ck = A + T + TO + P

• Sc- the total amount of compensation,
• A- depreciation or depreciation of the car corresponding to the mileage (physical wear of units, units and parts of the car per 1 km of track),
• T- directly the cost of gasoline or diesel fuel, as well as a group of fuels and lubricants,
• THEN- the cost of maintenance of a specific car, taking into account the brand, model, modification and Year of release,
• R or TR- repair / current repair (the cost of repair work to eliminate breakdowns, defects or malfunctions, damage that occurred during the service use of the vehicle).

Compensation is calculated on the basis of the corresponding order of the head of the enterprise, company.

Note that compensation:

• It is charged every month in a fixed amount, excluding calendar days.
• It is not charged if during the specified period of time the employee was absent from the workplace and the personal car was not used for business purposes.

The objective difficulty in calculating the compensation paid is to determine the degree of intensity of the use of personal transport. So, an employee can indicate a certain fuel consumption and mileage traveled during a business trip, but stop by for lunch or for other personal matters. Accordingly, it is not possible to calculate what expenses the owner of the vehicle incurred specifically for a business trip, and what expenses for personal purposes.

Alternatively, the company can approve a traveling list or its equivalent, by which it will be possible to judge the real costs of operating and maintaining a personal car used for working trips.

For the enterprise, cash paid in the form of compensation is related to the costs of ordinary activities. For an employee, compensation within the established norms is not subject to income tax, although the tax authorities treat this issue differently.

Expenses for fuel and lubricants together with the payment of compensation are not taken into account when calculating income tax, since a personal car does not belong to a company vehicle.

Accounting for fuels and lubricants in "1C: Accounting 8.3": the main methods and subtleties of operations

The company maintains accounting records of fuels and lubricants using 1C automated software systems. Let's take a closer look at how expenses for fuels and lubricants are taken into account in accounting in "1C: Accounting 8.3". To do this, we will highlight the main stages for the purchase and write-off of fuel and lubricants for cash and for fuel accounting according to waybills.

Purchase / write-off for cash

When accounting for fuels and lubricants in "1C: Accounting 8.3", 3 operations are reflected: issuing cash to an employee for the purchase of fuel, posting and writing off according to waybills.

• Payment of the money... For issuance, it is necessary to draw up funds in the account. For these purposes, in the "Bank and cash desk" tab, select "Cash documents" and then "Issue". The type of transaction should be “Issued to the accountable person”. All form fields are filled in, including automatically (values ​​are taken from reference books). Upon completion of filling, the posting is traditionally carried out ("Post") with the formation of an Expense cash order and the posting itself. The printed form of the RSC can be obtained by clicking on the "Print" button.
• Posting... The employee received money, bought fuel and lubricants with it and submitted an advance report to the accounting department. Now you need to capitalize gasoline in the program. In the "Cashier and bank" tab, go to "Advance report". Next, a report is created indicating the reporting person, other data, including information from the "Issuance of money". The item created before is selected in the goods tab (for example, "Gasoline AI-98"). Accounting account - 10.03. Depending on how and by whom the sale and purchase of gasoline was made, 18% VAT or without value added tax is indicated. If necessary, after posting the document, you can familiarize yourself with the accounting entries that are generated automatically.
• Write-off... The write-off operations are carried out in accordance with the completed waybills. The best option for this it is the use of a ready-made document "Requirement-invoice", and not "Operation entered manually". You need to go to "Production" and then create a new document. Next, a standard form is filled out. The only thing is that in the "Materials" you will need to add the required fuels and lubricants, indicate the quantity according to the waybill and the invoice (Fuel - 10.03). Do not forget to fill in all the fields on the Cost Account tab.

Fuel card accounting

If a company buys gasoline or diesel fuel using fuel cards, then the process of accounting for fuel and lubricants will be different than when purchasing for cash. Accounting for fuels and lubricants is performed in the following sequence:

• Prepayment... You will first need to make an advance payment to the seller (supplier) of gasoline or diesel fuel. Go to the "Bank statements" section of the "Bank and cashier" tab and click "Write-off" in order to write off the required amount from the current account.
• Fuel card... The receipt of the fuel card is carried out through the document "Receipt" in the "Purchases". A new document "Goods Receipt" is created, indicating the data on the supplier's documentation. Next, you need to add the item "Fuel card" and specify the data on the supplier and fuel. When carrying out transactions with VAT, registration and subsequent posting of the document is carried out.
• Adopting fuels and lubricants... Usually, closer to the last days of the month, suppliers indicate data on gasoline or diesel fuel supplied in fact. Acceptance of fuels and lubricants is carried out by means of "Receipt of goods" on account 10.03, indicating all the details of the supplier.
• Write-off... The waybills are written off to expenses in accordance with the consumed gasoline. If gasoline is written off for needs other than production, then the operation is carried out in the same way, but the account will be 91.02.
• Residue control... Accounting for the remaining fuel is performed by issuing an WWS from the "Reports" tab. The WWS is formed according to the specified parameters.

The importance of accounting for fuel in enterprises

In market conditions with high competition in most areas of activity, the determining factor is not only the quality of goods or services, but also their cost. The cost of products or services provided using (cars, trucks, special equipment) directly depends on the rational use of material resources, namely, fuel and lubricants.

The consumption of gasoline or diesel fuel, engine oil, as well as oil in the hydraulics of machines and special equipment, carrying out regular maintenance and current repairs of a car requires costs that are taken into account at the enterprise and reflected in accounting and tax accounting. The presence of errors in the reporting documentation, inconsistency of accounting entries with the real costs of fuel and lubricants leads to a decrease in the efficiency of the enterprise, problems with accounting, taxation.

Control is carried out both for the purchased fuel and actually spent taking into account the waybills. It is the waybills that remain effective way tracking the received and consumed gasoline, diesel fuel when using the vehicle directly for business, not personal purposes.

It is necessary to carry out an objective assessment of the cost of fuels and lubricants, taking into account all factors. So, the consumption rates of gasoline or diesel fuel are compiled taking into account road, climatic conditions, the specifics of travel (cargo transportation, passenger transportation), the specifics of traffic (in a city with frequent traffic jams, traffic lights, on the highway, in a combined cycle). Total fuel consumption includes not only consumed gasoline per mileage, but also fuel per transport works, running in the machine after repairs and maintenance. In winter, surcharges are taken into account as real fuel consumption increases.

The group of fuels and lubricants includes:

• Fuel- gasoline, diesel fuel, propane-butane, methane.
• Oils- motor, transmission, power steering and others.
• Greases used for parts, assemblies and units of the vehicle.
• Brake fluid.
• Cooling and other technical fluids necessary for the operation of systems, components and assemblies of the car, special equipment.

In addition to fuel, all of the above fuels and lubricants are changed or refilled with each maintenance... Upon completion of the current repair (TR), it will also be necessary to replace certain fuels and lubricants. Less often, it is necessary to top up fluids and oils during operation - in winter period or in the case when the intensity of the use of the vehicle increases.

Maintenance work and maintenance directly depends on the mileage of the vehicle or special equipment, climatic, road conditions, year of manufacture and actual wear and tear of the machines. If for passenger cars used for personal purposes, the frequency of maintenance is regulated by the manufacturer and is a constant value (every 12 months or 15,000 km of run), then for the vehicle fleet on the balance sheet of the enterprise, which also includes special equipment, correction factors must be applied - categories of working conditions and naturally -climatic conditions.

The serviceability of equipment and machines depends on timely and full-fledged maintenance. All expenses for carrying out maintenance and repair work, the purchase of appropriate fuels and lubricants are also reflected in the accounting in the organization.

It is logical that not a single driver working at the enterprise will use gasoline in the tank completely to zero - otherwise it is fraught with problems and malfunctions. fuel system, fuel supply systems and other systems, units. The remaining fuel in the tank refers to the balance that is carried over to the next accounting period, which is reflected in the subaccount "Gasoline in car tanks".

note that the difference in the cost of costs for fuels and lubricants in accounting and tax accounting for taxpayers under PBU 18/02 is fraught with tax liabilities.

Competently organized accounting of expenses for fuels and lubricants that complies with the current norms and requirements of the Tax, Civil, Labor Code of the Russian Federation is one of the main factors in the successful conduct of the material and economic activities of the enterprise. And on how the accounting of fuels and lubricants is carried out, the efficiency of the maintenance and operation of your own vehicle fleet or a fleet of equipment rented or received in free use machines, special equipment.

This abbreviation is found everywhere: in technical documents, periodicals, the media and even in fiction... It generally means any "fuels and lubricants" used to service all types of machines and mechanisms, including motor vehicles. You can purchase fuels and lubricants, depending on their specific purpose, at gas stations, in specialized stores and / or companies. For example, you can buy different cutting fluids from the Techno-M company.

What it is

The category of fuels and lubricants includes a solid set of various refined products used as fuel or lubricant in a wide variety of machines and mechanisms. This includes fuels (gasoline, diesel fuel, kerosene, etc.), engine oils and various special liquids... Approximately 75% of the entire existing range of fuels and lubricants falls on either fuel or different types machine oils.

In addition to refined products (from gasoline to fuel oil), the list of combustible fuels and lubricants also includes natural or liquefied gas. Lubricants are divided into three main groups: engine and transmission oils, and plate lubricants. In addition, fuel and lubricants include brake and / or coolants, which are usually released separately. By the way, not all lubricants (and combustible too) substances included in the list of fuels and lubricants are obtained from oil. Silicon-based lubricants exist (and are becoming increasingly popular), and fuels are often obtained from raw materials of biological origin.

Fuel

The very first engines internal combustion(hereinafter referred to as ICE) worked on different, sometimes very exotic fuels like a mixture of ether with castor oil. But later, engines began to be made for fuel obtained from oil by separating it into fractions. Modern fuel (all brands of gasoline), diesel fuel and aviation kerosene are products of rather complex technologies, including complex oil refining, refining, adding various additives, etc.

Most passenger car engines now run on gasoline, which is also used for other domestic purposes. Its manufacturers are constantly striving to improve the balance between energy efficiency during combustion and resistance to detonation. It is the detonation resistance of gasoline that is reflected in its labeling as an "octane" number (and in the common sense, just a number, for example, 92nd or 95th). Various brands gasoline is obtained by making changes in its composition, in particular the addition of different additives, in different quantities.

Grease

Machine oils and other lubricants vary greatly in composition. And although their main purpose is the same and is to weaken friction between the contacting parts of various mechanisms, there are several groups of lubricants, each of which includes a large number of lubricants. different brands... When choosing a lubricant for any machine (mechanism), first of all, the recommendations of its manufacturer are taken into account, as well as scientifically grounded specifications and accumulated experience. Engine oil also select, given the type power plant, its power and manufacturer's recommendation.

The most stringent requirements are imposed on lubricants designed to work in systems with high pressure, where the width of the gaps between the contacting elements is measured in hundredths of a millimeter. Here, the lubricant composition requires a high degree of homogeneity and cleaning, complete absence of impurities. If these requirements are not met and less expensive and less expensive quality oil, the mechanism wears out very quickly (or even breaks down).

Fuels and lubricants stands for fuels and lubricants

Periodicals, technical documents, regulatory documents often contain this abbreviation.

Meanwhile, it stands for different kinds petroleum products, which are widely used in the operation of vehicles.

What it is

The composition of fuels and lubricants includes: diesel and aviation fuel, gasoline, kerosene, natural and liquefied gas.

Lubricants include: engine and transmission oils, brake and cooling fluids.

If the organization decides to take into account the actually incurred fuel costs, then it is necessary to approve their validity for the write-off of fuels and lubricants.

Compensation

Compensation - a cash payment to reimburse an employee for expenses when performing official work in accordance with the legislation of the Russian Federation. Under article 188 of the Labor Code of the Russian Federation, a single trip for business purposes is also subject to payment.

In accordance with general rules the firm may not take as a basis the norms fuel costs proposed by the Ministry of Transport of the Russian Federation: very often the consumed volume actually exceeds the recommended standard.

It's important to know: the company has the right to set its own fuel consumption rates, including seasonal surcharges. The period and amount of accrual of winter allowances are drawn up by the relevant order of the regional authorities. In its absence, the employer can register these data in his order.

This document contains a link to the order of the Ministry of Transport of Russia, the brands of "official" cars are indicated, and restrictions are calculated. In the process of developing your own fuel standards, you should take into account transport conditions, technical condition cars, the degree of workload.

Pay

The cost of fuel and lubricants is not provided for by compensation for operation by the employee personal car.

The current regulatory documents do not contain information on the inclusion of these costs in the composition of the corresponding compensation. The Labor Code separates the concepts of compensation (operation and depreciation) and cost recovery (fuels and lubricants).

Payments for a rented car are made monthly:

• 1200 rubles: a passenger car with an engine less than 2000 cc. cm;
• 1,500 rubles: a car with an engine over 2,000 cc. cm;
• 600 rubles: motorcycles.

The amounts quoted are insignificant considering the fact that this includes wear, refurbishment and service of the machine.

Calculation of the amount

Compensation for a rented car is not subject to personal income tax, insurance premiums within the limits determined by the additional agreement of the parties.

For proof in order to compensate, you must provide:

1. Agreement on the rental of personal vehicles for the purpose of organizing business trips.
2. Document on the state registration of the car: payment is provided only for the operation of personal property.
3. The issued waybill of the established sample.
4. Documents for the purchase of fuel and lubricants and other costs incurred when using a personal car for business trips.

Note: all documentation should be drawn up correctly: the presence of errors can lead to charges on the part of taxation.

The procedure for calculating the amount can be determined by an agreement or by a company-approved system. The exact amount of compensation is prescribed in the agreement or order of the manager.

Periodicity

The amount of the reimbursement should be included in the costs at the date of accrual. Usually they are debited to the account where the employee's salary is reflected.

If the employee is not required to travel on a daily basis, assigning a fixed amount of compensation is not an economically viable option. Usually, the amount of compensation is calculated in accordance with the actual number of days of using the car for the business needs of the company.

Example: an employee is assigned a payment of 2000 rubles. per month with 20 working days. The waybills are issued only for 16 days. As a result, the amount of compensation without personal income tax is 1600 rubles.

Payments are assigned subject to the availability of all necessary documentation... Compensating employees for a rented car is a profitable tax solution if it fits within the organization's “profitable” framework. In reality, this happens extremely rarely.

It is now common practice to enter into agreements to rent workers' cars instead of reimbursing costs. Organizations include in expenses the amount of rent, depreciation and repair costs of the rented car.

How compensation for fuel and lubricants is carried out if the employee's personal car was used, see the explanations in the following video:

Issues that in one way or another relate to the reimbursement of the costs of using the car of an employee of the organization can be considered only if they are clearly separated according to the signs of regulation by one or another legislative act. The fact is that compensation for rent or a car loan is regulated by the Civil Code of the Russian Federation, and the issues of reimbursement of expenses for using a car are regulated by the Labor Code of the Russian Federation and a large number of bylaws. Compensation for fuel and lubricants

Like any other personal item of an employee, a car provided to him for the needs of the enterprise also falls under the rules for reimbursement of expenses.

It would be logical to assume that the employer will literally comply with the requirements of the law. And the compensation will correspond to the real costs of the employee. However, reality, as always happens, is very far from ideal.

Often the employer establishes the condition of hiring an employee that the applicant for the workplace has a personal car. In order to be convinced of this, it is enough to look at the job advertisements.

At the same time, certain requirements are usually imposed on the car, for example, reduced fuel consumption, small displacement, the payload required by the employer, the type of fuel (gas, gasoline, diesel fuel), passenger capacity, etc. Compensation for fuel and lubricants to employees using personal transport

No one will prevent a citizen with a Rolls-Royce car from taking the position of a forwarding driver, if he so desires. But the fact is that the budget of the enterprise may include expenses for fuels and lubricants and wear and tear of a car with an engine volume of 1.2 and a fuel consumption of 5 liters of AI-92 gasoline per 100 km, if necessary, to transport agricultural products. Therefore, the owner of Rolls-Royce will be warned that payment for fuel and lubricants will be made on the basis of only within the budget of the enterprise, and not real consumption Rolls-Royce in 15 liters of EURO-5 gasoline per 100 km.

Of course, this example is exaggerated, but it reflects the general trend. Therefore, a job applicant should carefully evaluate the extent to which the employer offers compensation, what kind of work he will have to perform, and even more so not to mindlessly sign an agreement. You just need to remember that the employer primarily cares about his own benefit, and not about the benefit of the employee, and therefore by any means will try to reduce the amount of compensation for the use of the machine, its wear and tear and fuel and lubricants.

Video - Compensation for fuel and lubricants for the use of personal cars

Loan and lease

The Civil Code of the Russian Federation provides for three possibilities of using the employee's personal transport: a loan, rent and compensatory use, that is, combined with the employee's performance of labor duties at the enterprise.

1. Loan, or free operation of the vehicle with its transfer to the employer's balance. In this case, all the costs of maintaining the car are borne by the company itself.
2. Rent, or receiving for temporary use with or without a crew. In the case of renting a vehicle without a crew, the contract will have a purely property nature and the monthly rental price will be established within the framework of the contract. When renting a car with a driver, the contract will acquire a mixed character, since it will be based on both property and relations related to payment for the services provided.

Example of an order for payment of compensation for the use of personal property of an employee

Type of contract. Regulation	Terms of an agreement	Lessee's obligations
Chartering a vehicle with a driver (GK 632)	The contract stipulates: 1. The Subject of the Agreement. 2. Term of the contract. 3. Responsibility of the parties for the fulfillment of the terms of the lease. 4. Amount of payment for car rental. 5. Amount of payment for driver services	1. Calculation and withholding at the source of payments of taxes on income of an individual. 2. Calculation and transfer of insurance and social contributions
Chartering without a driver	In the contract, in addition to standard conditions, the monthly rent is set	Standard for a tax agent

Important! Rent is taxable income earned by an employee (PIT). However, since rental payments are civil in nature, associated with the lease of property, no mandatory pension, health and social insurance payments are deducted from the rent. Payments for services rendered when renting a vehicle with a crew are also subject to taxation. And also the calculation of contributions for all compulsory types of insurance.

Compensation for car and fuel and lubricants

Traditionally, when considering issues of compensation to an employee for fuel and lubricants, there is a strong association with the use of an employee's personal car for business purposes. In fact, neither the Labor Code nor any other normative act speaks of a car.

The Labor Code speaks of any type of employee's personal property used for production purposes. Article 188. Reimbursement of expenses when using personal property of an employee

That is, the employee is entitled to compensation in all cases of the use of personal property for the performance of his work duties. In this case, property can be anything, including cars, motorcycles, motor and row boats, chainsaws, Sewing machines, shovels, etc.

Accordingly, reimbursement of expenses for fuel and lubricants is due not only in relation to the car, but also when using any personal thing that requires refueling, lubrication, etc.

In addition to compensation for expenses related to the use of an employee's personal belongings, the Labor Code obliges the employer to also make depreciation payments, that is, compensation related to the wear and tear of the employee's personal belongings. Compensation for payments to employees for the use of personal vehicles for official purposes without a waybill

Of course, there are strict rules for making compensation payments. So, payments are made in accordance with:

1. An agreement between the employer and the employee, in which the employee's consent to use his personal thing for official purposes and the employer's obligation to compensate the employee for the costs incurred by him for the components necessary for the work of the thing are expressed.
2. Accounting for the time of use of the thing in connection with business needs.
3. The norms of depreciation and the cost of fuels and lubricants established on the basis of the technical characteristics of the thing either experimentally, or by agreement between the employee and the employer. You should be aware that the legislation does not establish the norms for calculating depreciation, leaving these to questions at the discretion of the parties to the employment contract.

Compensation and taxation of corporate profits

When using a car owned by an employee, the employer does not transfer the car to its balance sheet and, accordingly, cannot attribute it to the fixed assets of the enterprise. It is because of this that the company cannot write off the costs of compensation as the gross expense of the company. Therefore, they are made from the net profit of the enterprise.

At the same time, the Decree of the Government of the Russian Federation No. 92 of February 8, 2002 established the limits of the enterprise's costs for compensation, which will be deducted from taxable profit. Resolution of the Government of the Russian Federation of 08.02.2002 N 92

So, the limit of the tax-free amount of profit that will be used for compensation, in accordance with, will be:

Thus, the taxable profit of an enterprise can be reduced only by the amounts shown in the table. Expenses in excess of these limits do not deduct the taxable profit of the enterprise. When compensation is paid in excess of the limit, compensation for fuel and lubricants also applies to production and sales costs, which do not reduce the tax base. How to record compensation payments

Registration of compensation amounts as expenses is possible only after the actual payment of compensation to the employee.

Based on the foregoing, it follows that the appointment of compensation payments is beneficial to the enterprise. Only if the amount of compensation does not exceed or slightly exceeds the established limits. If compensation is significantly higher than the limits, then in order to save on taxes, it is worth considering the possibility of renting a car.

Calculation of compensation for the use of a personal car. Step-by-step instruction

When calculating the size of compensation payments, many factors are taken into account. It will be easier to consider them with an example.

Ivanov G. responded to the vacancy of a freight forwarder with a personal car. Ivanov owns a Mitsubishi Lancer 1.6 car.

When drawing up the contract, with the mutual consent of the parties, the following payments were established:

1. Compensation in the amount of 5000 rubles / month.
2. Coverage of expenses for fuel and lubricants, in accordance with the Order of the Ministry of Transport dated March 14, 2008, at the rate of 7.7 liters / 100 km.

The procedure for registration and payment of compensation for the use of personal property in work

During the first month of work, Ivanov G. traveled 1,500 km on official business. About what he made a report of the established form and attached receipts of gas stations.

The compensation calculation will look like this:

1. 5000 rubles compensation for using the car.
2. 1500 km × 7.7 / 100 × 40 rubles (average price per liter) = 4620 rubles of fuel compensation.
3. 5000 + 4620 = 9620 rubles per month.

So, the algorithm for obtaining compensation for using a personal car consists of the following steps:

1. Conclusion of an agreement with the employer. The contract must stipulate the amount of compensation for the car, the fuel consumption of the car, the make of the car, the brand of gasoline consumed, the frequency of payment for the use of the car.
2. Daily accounting of the distance traveled and a monthly report on the cost of fuels and lubricants based on receipts of the gas station.

Registration of legal relations related to the operation of personal vehicles

The issues of compensation payments for the operation and depreciation of vehicles are regulated by several by-laws, in particular, explanatory letters from the Ministry of Finance of the Russian Federation dated May 16, 1995 and the Ministry of the Russian Federation for Taxes and Duties dated June 2, 2004. Letter of the Ministry of the Russian Federation for Taxes and Dues dated 02.06.2004 Part of the letter of the Ministry of Finance of the Russian Federation dated 16.05.2005

Based on the meaning of these documents, the issues of compensation payments are resolved bilaterally between the employer and the employee.

Wherein:

1. The enterprise is required either to issue a corresponding order, or to conclude an individual agreement with an employee indicating the amount of compensation payments.
2. Payment of compensation is carried out only on the basis of full employment of the car in production activities, and the employee's job responsibilities imply the constant use of the car. Thus, one-off compensation is not permitted.
3. The amount of compensation is payable to the employee on a monthly basis.
4. No compensation is paid for the time the vehicle is idle due to vacation or illness of the employee.

Information on the reflection of compensation for the use of a personal car for business purposes

Thus, the conditions and amounts of compensation must be notified. Either in a collective agreement or in an individual labor agreement. Or in a supplementary agreement to an employment contract. Wherever the terms of the agreement of the parties are spelled out, they should include the following nominations:

1. Details of the contracting parties.
2. Obligatory details of the contract - date, place, number, etc.
3. Vehicle details. They include the state registration number, car brand, year of manufacture, VIN of the car, specifications.
4. The amount of monthly compensation payments.
5. Ways to compensate for maintenance and repair costs.
6. Methods for calculating mileage.

Usually, the contract provides that the employee, every month, no later than the set date, will submit to the employer reports on the mileage and fuel and lubricants spent. Fuels and lubricants expenditures are confirmed by receipts from gas stations.

How to confirm the use of the car

The use of the car for business purposes is confirmed by waybills of the established form and trip reports. An example of a waybill

Important! No matter how much the driver spends on fuel, payment will be made within the limits determined by the order. Or by prior agreement between the employee and the employer.

Reports are needed for accounting and so that the employer does not pay more than due.

Disputing the amount of accrued compensation payments

Compensation payments for the operation of a personal car are of a civil contract nature and are regulated by the Civil Code of the Russian Federation. Therefore, challenging the accrued compensation is possible only in cases where the amount contradicts the contract between the employer and the employee. Usually, all controversial issues can be easily clarified in the accounting department of the enterprise. If the employer deliberately violates the terms of the contract. Then, according to the rules of civil law, the amount of the accrued compensation can be challenged only in court.