Write-off of fuels and lubricants according to waybills. Accounting info Fuel write-off in 1s 8.3

Step 1. Issuance of funds for reporting

First, let's look at how to reflect the purchase of fuel and lubricants by an employee for cash in 1C 8.3. First of all, it is necessary to formalize the issuance of funds in a report. The document Cash issuance is intended for this, which can be found on the Bank and cash desk → Cash documents tab:

Go to the Cash Documents tab. To open the document, click the Issue button:

Then you need to set the transaction type: Issue to accountable person:

Next, you must indicate the organization, date, recipient's full name, amount, DDS (cash flow) item, and accounting account. All details are selected automatically from directories if you click the icon at the end of each line. Filling example:

After filling out the document, click the Post button, and a Cash Expense Order and accounting entry Dt 71.01 Kt 50.01 in the amount of 2,000 rubles are generated.

To display a printed form of cash settlement, click on the Print button, then Cash Outgoing Order and get a printed form of the document:

Step 2. Capitalization of fuel

After receiving the funds, the employee purchased fuel for cash and submitted an advance report to the accounting department. After approval of the advance report, fuel is posted. For these purposes, in 1C 8.3 you need to select the Advance report menu item on the Cash and Bank tab:

We create a new document: we indicate the accountable person, organization and warehouse. On the Advances tab, enter data about the Cash Withdrawal document:

On the Products tab, enter data on purchased fuels and lubricants, accounting account - 10.03. When posting a document, a posting is created Dt 10.03 Kt 71.01 in the amount of 2,000 rubles:

When purchasing for cash, the buyer, an individual, is given a cash receipt. In the cash receipt, VAT is not highlighted as a separate line. Depending on this, we set the appropriate settings in the Advance report: without VAT or VAT 18%.

If the seller is a legal entity, then a check with allocated VAT and an invoice are issued. Then check the Invoice box and enter the invoice details. In our case, the purchase was made without VAT.

When posting a document in 1C 8.3, transactions are generated, which can always be viewed by clicking the icon that is in every document. Thus, we will see the generated transactions for this document:

How to properly prepare an advance report, the features of working with accountable persons in 1C 8.2 (8.3) are discussed in our video lesson:

Step 3. Write-off of gasoline using waybills

The next stage is writing off gasoline in 1C to expense accounts. The write-off takes place on the basis of the waybill. To do this, in 1C 8.3, a document is used, which is located on the Production tab:

In the document you need to enter the warehouse and organization. In the document table on the Materials tab, add a line with the fuel to be written off, enter the quantity and account (10.03):

On the Cost Account tab, enter the write-off account, cost item and department:

According to the example, when posting a document, a posting is created Dt 44.01 Kt 10.03 in the amount of 2,000 rubles. Thus, the fuel is written off.

Accounting for fuel and lubricants in 1C 8.3 using fuel cards

Step 1. Transfer of prepayment to the supplier

In case of purchasing fuel and lubricants (gasoline) using fuel cards, first of all it is necessary to make an advance payment to the supplier through a document. To do this, use the Bank statements item on the Bank and cash desk tab:

And create a new document by clicking the Write-off button:

When posting this document, posting Dt 60.02 Kt 51 is created in the amount of 100,000 rubles:

Step 2. Receipt of the fuel card

The next stage is the receipt of the fuel card, which in 1C 8.3 is formalized by the document Receipt (acts, invoices). It can be found in the Shopping section:

Create a Goods Receipt document. In the Invoice field we put the number and date of the supplier document. Use the Add button to add the Fuel Card item. We set the quantity, price and supplier:

If the transaction involves VAT, then fill in the number and date of the presented invoice in the lower left corner and click the Register button:

When finalizing the document, we run the document with the Post button and as a result we get the following transactions:

For quantitative accounting of fuel cards in 1C 8.3, cards are accounted for off-balance sheet account 006 by manual posting through the document Transactions entered manually:

Step 3. Acceptance of fuel and lubricants for accounting

At the end of the month, as a rule, the supplier submits documents on the fuel actually filled. Based on them, fuels and lubricants (fuel) are accepted for accounting using the document Receipt of goods and services to account 10.03. To do this, we will create a new document, enter the supplier, organization, warehouse, contract and add lines to the Products table. We fill in the same way as when receiving fuel cards:

We check the transactions that are generated when posting the document:

Step 4. Write-off of gasoline in 1C 8.3 using waybills

Based on the data from waybills in 1C, actually consumed fuels and lubricants are written off as expenses. In the 1C 8.3 database, this operation is carried out through the document Requirement-invoice.

When writing off fuel and lubricants for non-production needs, the write-off of fuel is carried out using the same document Request-invoice, but on the expense account tab we indicate account 91.02 and the cost item Not accepted for taxation:

When conducting, a wiring is generated:

Step 5. Monitoring the remaining fuel (gasoline) in the warehouse

To control the remaining fuel in the warehouse, in 1C 8.3 we create a turnover balance sheet (SBV) according to account 10.3. The document is located on the Reports tab:

We open the SALT for account 10.3, set the report parameters: period, selection by item, by quantity and generate the SALT. You can select by item from the directory using the Find function, entering the keyword Gasoline in the search window:

Accounting for fuel and lubricants according to waybills - 2018-2019 (hereinafter - PL) must be properly organized in any organization. It will allow you to restore order and control the consumption of material resources. The most relevant use of PL is for accounting for gasoline and diesel fuel. Let us consider the algorithm for accounting and taxation of fuel and lubricants using waybills in more detail.

The concept of fuel and lubricants

Fuel and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases) and special fluids (brake and coolant).

What is a waybill

A waybill is a primary document that records the vehicle’s mileage. Based on this document, gasoline consumption can be determined.

Organizations for which the use of vehicles is the main activity must use the PL form with the details specified in Section II of Order No. 152 of the Ministry of Transport dated September 18, 2008.

Do you have any doubts about the correctness of capitalization or write-off of material assets? On our forum you can get an answer to any question that raises your doubts. For example, you can clarify what the basic fuel consumption rate is recommended by the Ministry of Transport.

Read about the latest requirements of the Ministry of Transport for mandatory details in waybills in the materials:

• “The list of mandatory details of the waybill has been expanded”;
• “From December 15, 2017, the waybill will be issued using a new form”;
• Waybills: from March 1, 2019, the procedure for issuing changes.

For organizations that use a car for production or management needs, it is possible to develop a PL taking into account the requirements of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

An example of an order for approval of a submarine can be found.

In practice, organizations often use PLs that were approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. This resolution has PL forms depending on the type of vehicle (for example, Form 3 for a passenger car, Form 4-P for a truck) .

Mandatory details and the procedure for filling out waybills are presented .

You can find out about recent changes in the form of the waybill from our discussions in the VK group .

Waybills must be recorded in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by nature of activity, plans can be drawn up with such regularity that it allows confirming the validity of the expense. Thus, an organization can issue a DP once every few days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 04/07/2006 No. 03-03-04/1/327, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 04/27/2009 No. A38-4082/2008-17-282-17-282.

Accounting for fuel consumption in the waybill

If we analyze the PL forms contained in Resolution No. 78, we will see that they contain special columns designed to reflect the turnover of fuel and lubricants. This indicates how much fuel is in the tank, how much has been dispensed and how much is left. Using simple calculations, the amount of fuel used is determined.

If we turn to Order No. 152 of the Ministry of Transport, then among the mandatory details of the submarine there will not be a requirement to reflect the movement of fuel. In this case, the document must contain speedometer readings at the beginning and end of the journey, which will allow determining the number of kilometers traveled by the vehicle.

When the PL is developed by the organization independently and it does not contain information about the use of fuels and lubricants, but contains only data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. It contains fuel consumption standards for different brands of vehicles and formulas for calculating consumption.

Thus, on the basis of the PL, either the actual or standard write-off of fuel and lubricants is calculated. The data calculated in this way is used for reflection in accounting.

However, the use of PL to account for fuel consumption is impossible in some cases. For example, when chainsaws, walk-behind tractors, and other similar special equipment are refueled with gasoline. In these cases, a fuel and lubricants write-off act is applied.

A sample act for writing off fuel and lubricants can be viewed on our website.

Accounting for fuel and lubricants

Like all inventories, fuel and lubricants are accounted for in the accounting department at actual cost. Expenses that are included in the actual cost are indicated in section II of PBU 5/01.

Acceptance of fuel and lubricants for accounting can be carried out on the basis of gas station receipts attached to the advance report (if the driver purchased the fuel in cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then accounting for fuel and lubricants on fuel cards is carried out on the basis of a report from the company issuing the card. Write-off of fuel and lubricants can be carried out using the following methods (section III):

• at average cost;
• at the cost of the 1st time of acquisition of inventory (FIFO).

PBU 5/01 has another write-off method - at the cost of each unit. But in practice, it is not applicable for writing off fuel and lubricants.

The most common way to write off fuel and lubricants is at average cost, when the cost of the remaining material is added to the cost of its receipt and divided by the total amount of the remainder and receipt in kind.

Write-off of fuel and lubricants using waybills (accounting)

To account for fuel and lubricants, the enterprise uses account 10, a separate subaccount (in the chart of accounts - 10-3). The debit of this account is used for the receipt of fuel and lubricants, and the credit for the write-off.

How is fuel and lubricants written off? Using the algorithms described above, the used amount of fuel and lubricants is calculated (actual or standard). This quantity is multiplied by the cost of the unit, and the resulting amount is written off by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.

Write-off of gasoline using waybills (tax accounting)

If everything is quite simple with the write-off of fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.

1st question: in what expenses should fuel and lubricants be taken into account? There are 2 options here: material or other expenses. According to sub. 5 p. 1 art. 254 of the Tax Code of the Russian Federation, fuels and lubricants are included in material costs if they are used for technological needs. Fuel and lubricants are included in other expenses if they are used to maintain official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of an organization is related to the transportation of goods or people, then fuel and lubricants are material costs. If vehicles are used as service vehicles, then fuel and lubricants are other expenses.

The second question: should we normalize the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to this can be found by linking the details of the waybill and legislative norms:

1. The PL calculates the actual use of fuel and lubricants. The Tax Code of the Russian Federation does not contain direct instructions that expenses for fuel and lubricants should be taken into tax accounting only according to actual standards.
2. The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated according to order No. AM-23-r, paragraph 3 of which contains an indication that the standards established by it are intended, among other things, for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 06/03/2013 No. 03-03-06/1/20097) confirms that Order No. AM-23-r can be used to establish the validity of costs and determine the costs of fuel and lubricants in tax accounting according to the standards multiplied by mileage.

IMPORTANT! In tax fuel and lubricants accounting can be taken both according to actual use and according to the quantity calculated based on the standards.

In practice, a situation is possible when an organization uses transport for which fuel consumption standards are not approved in Order No. AM-23-r. But in paragraph 6 of this document there is an explanation that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.

The position of the Ministry of Finance of Russia (see, for example, letter dated June 22, 2010 No. 03-03-06/4/61) is that before developing standards for the write-off of fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

There are no explanations in the Tax Code of the Russian Federation on how to act in such a situation. In cases where an organization independently established standards for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, the tax inspectorate may not recognize this as an expense. Accordingly, additional income tax may be charged. In this case, the court may well support the position of the inspectorate (see, for example, the resolution of the Administrative Court of the North Caucasus District dated September 25, 2015 in case No. A53-24671/2014).

Read about the amount of fines for not having a waybill here. article .

An example of writing off fuel and lubricants using waybills

One of the most common types of fuel and lubricants is gasoline. Let's consider the example of purchasing and writing off gasoline.

Pervy LLC (located in the Moscow region) purchased 100 liters of gasoline in September 2018 at a price of 38 rubles. without VAT.

At the same time, at the beginning of the month, the LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 Kalina car. The organization uses a car for official transportation of management personnel.

The organization uses average cost estimates for materials.

Accounting for fuel and lubricantsupon admission

		Amount, rub.	Operation (document)
			Gasoline received credit (TORG-12)
			VAT reflected (invoice)

We calculate the average write-off cost for September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.

Option 1.Accounting for fuel and lubricantswhen written off in fact

The submarine contains the following marks: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, remaining after the voyage - 20 liters.

We calculate the actual use: 10 + 30 - 20 = 20 liters.

Amount to be written off: 20 l × 40 rub. = 800 rub.

Option 2.Accounting for fuel and lubricantswhen written off according to standards

Mileage marks are made in the PL: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.

In paragraph 7 of Section II of Order No. AM-23-r there is a formula for calculating gasoline consumption:

Qn = 0.01 × Hs × S × (1 + 0.01 × D),

where: Q n - standard fuel consumption, l;

Hs - basic fuel consumption rate (l/100 km);

S—vehicle mileage, km;

D is the correction factor (its values ​​are given in Appendix 2 to Order No. AM-23-r).

According to the table in sub. 7.1 by car make we find Hs. It is equal to 8 liters.

According to Appendix 2, coefficient D = 10% (for the Moscow region).

We calculate gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 l

Amount to be written off: 4.4 l × 40 rub. = 176 rub.

Since the car is used as a company car, the cost of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.

Results

Fuel and lubricants are a significant expense item in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these expenses. Using waybills is one way to determine the amount of fuel and lubricants used.

With the help of PL, you can not only confirm the production necessity of expenses, but also record the distance traveled by a car or other vehicle, as well as determine indicators for calculating the volume of used fuel and lubricants.

After determining the actual or standard volume of use, the amount to be written off can be calculated by multiplying the unit cost by the volume.

Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be carried out on the basis of a fuel and lubricants write-off act.

Particular attention should be paid to recognizing expenses for fuel and lubricants within the framework of tax accounting.

Expenses for fuels and lubricants and their recognition in tax accounting are a sore point for accountants of most organizations. To what extent and on what basis can the income tax base for these expenses be reduced, says L.P. Fomicheva (728-82-40, [email protected]), tax consultant. In terms of automation, the material was prepared by specialists from the Authorized Training Center "Master Service Engineering".

General provisions for accounting for fuel and lubricants

• fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas);
• lubricants (motor, transmission and special oils, greases);
• special fluids (brake and coolant).

An organization that owns, leases or uses cars for free and uses them in its activities to generate income can attribute fuel and lubricants expenses to its cost. But not everything is as simple as it seems.

Are standards needed when accounting for fuels and lubricants?

Currently, accounting regulations do not establish maximum standards for attributing to the cost of costs associated with the use of fuels and lubricants in the operation of vehicles. The only condition for writing off fuel and lubricants as cost is the availability of documents confirming the fact of their use in the production process.

When calculating taxable profit, you must be guided by Chapter 25 of the Tax Code of the Russian Federation. The costs of maintaining official vehicles, which include the costs of purchasing fuel and lubricants, are considered other expenses associated with production and sales (subclause 11, clause 1, article 264 and subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not limit the costs of maintaining official vehicles by any standards, therefore, for tax purposes, expenses for fuel and lubricants are written off according to actual costs. However, they must be documented and economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation).

According to the Russian Ministry of Finance, set out in letter No. 03-03-02-04/1/67 dated March 15, 2005, expenses for the purchase of fuels and lubricants within the limits defined in the technical documentation for the vehicle can be recognized for tax purposes if the requirements are met established by the above-mentioned paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The Department of Tax Administration of Russia for Moscow, in a letter dated September 23, 2002 No. 26-12/44873, expressed a similar opinion.

The validity requirement obliges the organization to develop and approve its own standards for the consumption of fuel, lubricants and special liquids for its vehicles, which are used for production activities, taking into account its technological features. The organization develops such standards to control the consumption of fuel and lubricants for operation, maintenance and repair of automotive equipment.

When developing them, an organization can proceed from the technical characteristics of a particular car, the time of year, existing statistics, reports of control measurements of fuel and lubricant consumption per kilometers, drawn up by representatives of organizations or car service specialists on its behalf, etc. When developing them, downtime can be taken into account traffic jams, seasonal fluctuations in fuel consumption and other correction factors. Standards are developed, as a rule, by the technical services of the organization itself.

The procedure for calculating fuel consumption rates is an element of the organization’s accounting policy.

They are approved by order of the head of the organization. All drivers of vehicles should be familiarized with the order. The absence of approved standards in an organization can lead to abuse by drivers and, consequently, to unjustified additional costs.

Actually, these norms are used as economically justified for accounting purposes for writing off fuel and lubricants and for tax purposes when calculating income tax.

When developing these standards, the organization can use the Standards for the consumption of fuel and lubricants in road transport, approved by the Ministry of Transport of Russia on April 29, 2003 (guidance document No. R3112194-0366-03 agreed with the head of the Department of Material, Technical and Social Security of the Ministry of Taxes of Russia and applied from July 1 2003). The document provides the values ​​of basic fuel consumption standards for automotive rolling stock, fuel consumption standards for the operation of special equipment installed on vehicles, and the methodology for their application, as well as standards for lubricating oil consumption.

Fuel consumption standards are established for each brand and modification of vehicles in use and correspond to certain operating conditions of road transport.

Fuel consumption for garage and other household needs (technical inspections, adjustment work, running-in of engine and car parts after repairs, etc.) is not included in the standards and is established separately.

Peculiarities of vehicle operation related to road transport, climatic and other factors are taken into account by applying correction factors to the basic standards. These coefficients are set as percentages of increase or decrease in the initial value of the norm. If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is set taking into account the sum or difference of these surcharges.

The governing document also establishes standards for the consumption of lubricants per 100 liters of total fuel consumption, calculated according to the standards for a given vehicle. Oil consumption rates are set in liters per 100 liters of fuel consumption, lubricant consumption rates - respectively, in kilograms per 100 liters of fuel consumption. Here, too, there are correction factors depending on the operating conditions of the machine. The consumption of brake and coolant fluids is determined in the number of refills per vehicle.

Is it necessary to apply the standards established by the Ministry of Transport of Russia as the only possible ones? No. The Ministry of Transport of Russia, according to Article 4 of the Tax Code of the Russian Federation, does not have the right to develop any standards for tax purposes. The standards approved by the Ministry of Transport of Russia are not an order and have not been registered with the Ministry of Justice of Russia as a regulatory legal act mandatory for use by organizations throughout the Russian Federation. Taking into account all these circumstances, we can say that, despite the name “Guide Document”, as well as the fact that it has been agreed with the Ministry of Taxes and Taxes of Russia, the basic standards for fuel and lubricant consumption in road transport are only advisory in nature.

But the likelihood that tax authorities will still rely on these standards, agreed upon with their department, during checks is quite high. After all, if an organization’s expenses for the purchase of fuels and lubricants significantly exceed the standards established by the Russian Ministry of Transport, their economic justification may raise doubts among the tax authorities. And this is logical: the standards of the Russian Ministry of Transport are well thought out and quite reasonable. And although they were not developed for tax purposes, they can be used in court and, it seems, will serve as a convincing argument for judges.

Therefore, an organization needs to be prepared to justify the reasons for deviations from the standards it applies for writing off fuel and lubricants as expenses from those approved by the Ministry of Transport of Russia.

Waybills

The purchase of fuel and lubricants does not yet indicate their actual consumption on a car used for business purposes. Confirmation that the fuel was spent for production purposes is a waybill, which is the basis for writing off fuel and lubricants as cost. This is confirmed by the tax authorities (letter of the Moscow Tax Administration No. 26-12/31459 dated April 30, 2004) and Rosstat (letter of the Federal State Statistics Service dated February 3, 2005 No. IU-09-22/257 “On waybills”). The waybill contains speedometer readings and fuel consumption indicators, and indicates the exact route, confirming the production nature of transportation costs.

Primary documents can be accepted for accounting if they are drawn up in a unified form (Clause 2, Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 approved the following forms of primary documentation for recording the operation of vehicles:

Since most organizations operate company cars or trucks, they use waybill forms for these vehicles.

A truck waybill (forms No. 4-c or No. 4-p) is the main primary document for payments for cargo transportation, writing off fuel and lubricants as expenses for ordinary activities, calculating the driver’s wages, and also confirms the production nature of the expenses incurred. When transporting commercial cargo, waybills of forms No. 4-c and No. 4-p are issued to the driver along with the consignment note.

Form No. 4-c (piecework) is used subject to payment for vehicle work at piecework rates.

Form No. 4-p (time-based) is used subject to payment for vehicle work at a time-based rate and is designed for simultaneous cargo transportation for up to two customers during one working day (shift) of the driver.

Tear-off waybill coupons of forms No. 4-c and No. 4-p are filled out by the customer and serve as the basis for the organization-owner of the vehicle to present an invoice to the customer. The corresponding tear-off coupon is attached to the invoice.

The waybill, which remains with the organization that owns the vehicle, repeats identical entries about the time the vehicle was operated by the customer. If goods are transported by a vehicle operating on a time-based basis, then the numbers of the invoices are entered in the waybill and one copy of these invoices is attached. Waybills are stored in the accounting department together with shipping documents for their simultaneous verification.

The waybill for a company car (Form No. 3) serves as the main primary document for writing off fuel and lubricants for expenses associated with managing the organization.

The journal for recording the movement of waybills (Form No. 8) is used by the organization to register the waybills issued to the driver and the waybills handed over to the accounting department after processing.

The waybill is issued to the driver by the dispatcher or another employee authorized to let him go on the trip. But in small organizations this may be the driver himself or another employee who is appointed by order of the head of the organization.

The waybill must include the serial number, date of issue, stamp and seal of the organization that owns the car.

The waybill is valid for one day or shift only. For a longer period, it is issued only in the case of a business trip when the driver performs a task for more than one day (shift).

The route of transportation or official assignment is recorded at all points of the vehicle's route on the waybill itself.

Responsibility for the correct execution of the waybill lies with the heads of the organization and those responsible for operating the vehicles and participating in filling out the document. This is once again emphasized in the already mentioned letter of the Federal State Statistics Service (Rosstat) dated 02/03/2005 No. IU-09-22/257 “On waybills”. It also says that all details must be filled out in unified forms. Employees who completed and signed the documents are responsible for the accuracy of the data contained therein.

If the waybill is filled out incorrectly, this gives the inspection authorities grounds to exclude fuel costs from expenses.

An accountant who takes into account fuel and lubricants should be especially interested in the right front part of the waybill. Let's look at it using the example of a passenger car waybill (form No. 3).

The speedometer readings at the beginning of the day of work (the column next to the signature authorizing departure) must coincide with the speedometer readings at the end of the previous day of operation of the car (the column when returning to the garage). And the difference between the speedometer readings for the current day of work should correspond to the total number of kilometers traveled per day, indicated on the reverse side.

The “Fuel Movement” section is completed in full with all details, based on actual costs and instrument performance.

The remaining fuel in the tank is recorded on a sheet at the beginning and end of the shift. The calculation of consumption is indicated according to the standards approved by the organization for this machine. Compared to this norm, the actual consumption, savings or excess consumption in relation to the norm is indicated.

To determine the standard fuel consumption per shift, you need to multiply the vehicle mileage per working day in kilometers by the standard gasoline consumption in liters per 100 kilometers, and divide the result by 100.

To determine the actual fuel consumption per shift, the amount of fuel filled into the car tank during the shift should be added to the remaining fuel in the car tank at the beginning of the shift, and from this amount subtract the remaining gasoline in the car tank at the end of the shift.

The reverse side of the sheet indicates the destination, time of departure and return of the car, as well as the number of kilometers traveled. These indicators are the most important; they serve as the basis for including the cost of consumed fuel in expenses and confirm what operations were associated with the use of the machine (receiving valuables from suppliers, delivering them to customers, etc.).

The lower part of the reverse side of the waybill is important for the driver's payroll manager.

At the end of this section, a few words about whether waybills should be filled out only for drivers.

Sometimes such a conclusion is drawn from the text of the Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78 (hereinafter referred to as Resolution No. 78) and the sheet forms themselves. And they draw the following conclusion - if the staffing table does not directly provide for the position of a driver, then the organization is not obligated to draw up the corresponding document. In the author's opinion, this is incorrect; a driver is a function, not just a position.

It is important that the organization's official vehicle is operated, and who controls it is the organization's business. For example, a company car can be driven by a director or manager, and expenses for it will also be taken into account only on the basis of a travel document. In addition, if this document is not available on the road, the employee who actually performs the functions of a driver may have problems with traffic police officers.

Formally, waybills are issued by organizations. This is stated in Resolution No. 78. Entrepreneurs, on formal grounds, should not fill out a waybill, since, according to Article 11 of the Tax Code of the Russian Federation, they are individuals.

But they use transport for production purposes. The Russian Tax Inspectorate, in a letter dated October 27, 2004 No. 04-3-01/665@, drew attention to the fact that waybills should be used by them.

Accounting for fuel and lubricants

Expenses for the purchase of fuels and lubricants are associated with servicing the transportation process and relate to expenses for ordinary activities under the element “Material costs” (clauses 7, 8 of PBU 10/99 “Organization expenses”). Expenses include the sum of all actual expenses of the organization (clause 6 of PBU 10/99).

The organization's accounting department maintains quantitative and total accounting of fuels and lubricants and special liquids. Refueling of vehicles is carried out at gas stations in cash or by bank transfer using coupons or special cards.

Without touching on the specifics of the formation of the initial cost of fuel and lubricants and VAT accounting, let’s say that an accountant, based on primary documents (advance reports, invoices, etc.), receives fuel and lubricants by brand, quantity and cost. Fuel and lubricants are accounted for on account 10 "Materials" subaccount 3 "Fuel". This is provided for by the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

• "Fuels and lubricants in warehouses (gasoline, diesel fuel, gas, oil, etc.)";
• "Paid coupons for gasoline (diesel fuel, oil)";
• “Gasoline, diesel fuel in car tanks and drivers’ coupons”, etc.

Since there are many types of fuels and lubricants, subaccounts of the second, third and fourth orders are opened to account for them, for example:

• account 10 sub-account "Fuel", sub-account "Fuels and lubricants in warehouses", sub-account "Gasoline", sub-account "Gasoline AI-98";
• account 10 sub-account "Fuel", sub-account "Fuels and lubricants in warehouses", sub-account "Gasoline", sub-account "Gasoline AI-95".

In addition, analytical records of issued fuels and lubricants are kept for financially responsible persons - vehicle drivers.

The accountant records the receipt of fuel and lubricants in the materials accounting card according to form No. M-17. An organization can develop its own form of card for recording the receipt and write-off of fuel and lubricants, which is approved by order of the manager or is an appendix to the accounting policy of the organization.

The costs of maintaining the organization's vehicles are written off as the cost of products (works, services). In accounting, costs associated with the transportation process are reflected in balance sheet account 20 “Main production” or 44 “Sales expenses” (only for trade organizations).

The costs of maintaining company vehicles are reflected in balance sheet account 26 “General business expenses”. Enterprises with a fleet of cars reflect the costs associated with their maintenance and operation on balance sheet account 23 “Auxiliary production”. The use of a specific cost account depends on the direction of use of cars. For example, if a truck transported goods for orders from a third-party organization, then the costs of fuel and lubricants are reflected in account 20, and if a passenger car was used for business trips related to the management of the organization, then the costs are reflected in account 26.

In accounting, the write-off of fuel and lubricants is reflected in the accounting entry:

Debit 20 (23, 26, 44) Credit 10-3 “Fuel” (analytical accounting: “fuel and lubricants in vehicle tanks” and other relevant subaccounts) - in the amount actually consumed based on primary documents.

When releasing fuel and lubricants into production or otherwise disposing of them, their assessment in accounting is carried out in one of the following ways (clause 16 of PBU 5/01):

• at the cost of a unit of inventory,
• at the cost of the first purchases (FIFO),
• at the cost of the most recent purchases (LIFO),
• at average cost.

The last method is the most common.

The method chosen by the organization must be recorded in the order on accounting policies.

We draw the attention of accountants to the fact that, as a rule, there is always an amount of gasoline (or other fuel) in car tanks, which represents a carryover balance for the next month (quarter). This balance must continue to be taken into account in a separate sub-account “Gasoline in car tanks” (in analytical accounting for financially responsible persons (drivers).

On a monthly basis, the accountant reconciles the results of the issue, consumption and balance of petroleum products in vehicle tanks.

If the cost of fuel and lubricants expenses accepted for expenditure in accounting and tax accounting is different (for example, due to the driver exceeding the standards adopted by the organization for his car), then taxpayers applying PBU 18/02 will have to reflect permanent tax liabilities.

This is the requirement of paragraph 7 of this provision, which was approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

Let's look at accounting for fuel and lubricants using the example of gasoline accounting for a specific driver.

Example

Driver of a passenger car A.A. Sidorov receives funds from the cash register of Zima LLC on account for the purchase of fuels and lubricants and submits advance reports reflecting the costs of their acquisition with the attachment of primary documents.
Gasoline is written off according to standards based on waybills submitted by the driver to the accounting department.
Quantitative and total accounting of fuels and lubricants is carried out using personal cards, the form of which was developed by the organization independently and approved by order of the manager. A card is opened for each driver.
The driver's balance of unwritten gasoline at the beginning of April was 18 liters at 10 rubles.
On April 3, 20 liters of gasoline were purchased for 11 rubles. For simplicity, we do not consider VAT.
On April 1, 2 and 3, the driver consumed 7, 10 and 11 liters of gasoline, respectively.
When writing off materials, the organization uses the moving average cost method, which is calculated on the date of the operation.
From April 1 to April 3, the accountant made the following entries in the driver’s card:

Date	Coming			Consumption			Remainder
	quantity	price	We're standing.	quantity	price	We're standing.	quantity	price	We're standing.
Balance as of 01.04							18	10,00	180,00
01.04				7	10,00	70,00	11	10,00	110,00
02.04				10	10,00	100,00	1	10,00	10,00
03.04	20	11,00	220,00	11	10,95*	120,48	10	10,95	109,52

Note:
* 10.95 = (1l x 10 rub. + 20 l. x 11 rub.) / 21 l

The following entries were made in the organization's accounting:

Debit 26 Credit 10-3 subaccount “A-95 gasoline in the tank of A.A. Sidorov’s car.” - 70 rub. - 7 liters of gasoline were written off according to the norms according to the passenger car waybill form No. 3 for April 1;

Debit 26 Credit 10-3 subaccount “A-95 gasoline in the tank of A.A. Sidorov’s car.” - 100 rub. - 10 liters of gasoline were written off according to the standards according to the passenger car waybill form No. 3 for April 2;

Debit 10-3 subaccount “A-95 gasoline in the tank of A.A. Sidorov’s car.” Credit 71 subaccount "Sidorov" - 220 rubles. - 11 liters of gasoline were capitalized on the basis of a cash register receipt attached to the driver’s advance report; Debit 26 Credit 10-3 subaccount “A-95 gasoline in the tank of A.A. Sidorov’s car.” -120.48 rub. - 11 liters of gasoline were written off according to the norms according to the passenger car waybill form No. 3 for April 3.

Rented transport

You can obtain a vehicle for temporary possession and use by concluding a vehicle rental agreement with a legal entity or individual.

Under a lease agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use. Unless otherwise provided by the vehicle lease agreement, the lessee bears the costs arising in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other materials consumed during operation (Article 646 of the Civil Code of the Russian Federation). The parties may provide for mixed terms of payment of rent in the form of a fixed share (direct rent) and payment of compensation for the current maintenance of the leased property, which may vary depending on external factors.

In the case where the costs of fuel and lubricants are borne by the transport employer, accounting for fuel and lubricants is identical to the situation with the operation of his own vehicle. Such a car is simply taken into account not as part of fixed assets, but in off-balance sheet account 001 “Leased fixed assets” in the valuation adopted in the contract. A rental fee is charged for its use, but depreciation is not charged.

The rent is taken into account as part of other expenses associated with production and (or) sales, regardless of who rents the car from - a legal entity or an individual (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

At the same time, the status of a lessor affects the tax consequences for other taxes. So, if a car is rented from an individual, he has taxable income.

As for the Unified Social Tax, it is necessary to distinguish between renting a vehicle with and without a crew (clause 1 of Article 236 and 3 of Article 238 of the Tax Code of the Russian Federation).

A waybill is issued for the rented car for the duration of the work, since the organization disposes of the car. And subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation allows to include in expenses that reduce taxable income all funds spent on the maintenance and operation of fixed assets and other property that is used in production activities. This also applies to fuels and lubricants that are used on a rented car.

Free use of a car

An organization can enter into an agreement for the free use of a car.

Under an agreement for gratuitous use (loan), the borrower is obliged to maintain the item received for gratuitous use in good condition, including carrying out routine and major repairs, as well as bearing all expenses for its maintenance, unless otherwise provided by the agreement.

The organization's expenses for the maintenance and operation of a car received under a free use agreement reduce taxable profit in the generally established manner, if the agreement stipulates that these expenses are borne by the borrower.

Separate rules provided for lease agreements apply to gratuitous use (loan) agreements. Expenses for fuel and lubricants are taken into account in the same way as a rented car, since the organization manages it.

The transfer of property for temporary use under a loan agreement is, for tax purposes, nothing more than a service provided free of charge. The cost of such a service is included by the borrower in non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation). This cost must be determined independently, based on data on the market value* of renting a similar car.

Workers' Compensation

Employees are paid compensation for wear and tear on personal vehicles and reimbursed expenses if personal vehicles are used with the consent of the employer for business purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing.

Often, by order, the employee is paid compensation at the rate established by the Government of the Russian Federation and on top of this the cost of gasoline.

Since such a provision is not directly provided for in Letter No. 57 of the Ministry of Finance of Russia dated July 21, 1992, the position of the tax authorities on this issue also seems legitimate. The amount of compensation to the employee takes into account reimbursement of the costs of operating a personal passenger car used for business trips: the amount of wear and tear, costs of fuels and lubricants, maintenance and routine repairs (letter of the Ministry of Taxes and Taxes of Russia dated June 2, 2004 No. 04-2-06/419).

Compensation for the use of personal transport for business purposes is paid to employees in cases where their work by type of production (official) activity involves constant official travel in accordance with their job responsibilities.

The original document that established this compensation is letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 “On the conditions for paying compensation to employees for the use of their personal cars for business trips.” The document is valid, although the payment standards themselves have changed in the future. This is what we recommend that the accountant read especially carefully. Paragraph 3 states that the specific amount of compensation is determined depending on the intensity of use of a personal car for business trips. The amount of compensation to the employee takes into account reimbursement of the costs of operating a personal passenger car used for business trips (amount of wear and tear, costs of fuels and lubricants, maintenance and routine repairs).

The amount of compensation is calculated using the formula:

K = A + fuels and lubricants + maintenance + TR,

Where
K - amount of compensation,
A - depreciation of the car;
fuels and lubricants - costs for fuels and lubricants;
TO - technical maintenance;
TR - current repairs.

Compensation is calculated on the basis of an order from the head of the organization.

Compensation is calculated monthly in a fixed amount, regardless of the number of calendar days in the month. During the time an employee is on vacation, a business trip, absent from work due to temporary disability, as well as for other reasons, when a personal car is not in use, compensation is not paid.

The most difficult thing in this situation seems to be confirmation of the fact and intensity of use of the machine by the employee. Therefore, the basis for calculating compensation, in addition to the order of the manager, may be a traveling statement or other similar document, the form of which is approved in the order on the accounting policy of the organization. In this case, waybills are not prepared.

Compensations paid to an employee for the use of a personal car for business purposes are expenses for the organization for ordinary activities on the basis of paragraph 7 of PBU 10/99.

Compensation paid to an employee in accordance with the law, within the approved norms, is not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation) and the unified social tax (Article 238 of the Tax Code of the Russian Federation). In this case, the legislative document is the Labor Code of the Russian Federation. Due to the fact that the Government of the Russian Federation has developed compensation standards in relation only to paragraph 11 of Article 264 of the Tax Code of the Russian Federation (income tax), they are not subject to application for the purpose of determining the tax base for personal income tax.

Tax authorities insist that the norms applied in the organization cannot be applied for personal income tax, since they are not norms established in accordance with the current legislation of the Russian Federation (letter of the Ministry of Taxes of Russia dated 02.06.2004 No. 04-2-06/419@ " On reimbursement of expenses when employees use personal transport").

However, in its Resolution No. F09-5007/03-AK dated January 26, 2004, the FAS of the Ural District came to the conclusion that it is unlawful to apply the norms of compensation payments established by Chapter 25 of the Tax Code of the Russian Federation for calculating personal income tax. Compensation for personal transport is exempt from income tax in the amount established by a written agreement between the organization and the employee. This is indirectly confirmed by the decision of the Supreme Arbitration Court of the Russian Federation dated January 26, 2005 No. 16141/04 (read more).

Thus, in our opinion, in the situation under consideration there is no taxable base for personal income tax.

Compensation for the use of personal cars for business purposes is a standardized amount for the purpose of calculating income tax. The currently valid standards are established by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92.

Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits for tax purposes are classified as other expenses (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). In tax accounting, these expenses are recognized on the date of actual payment of the accrued compensation.

The amount of compensation accrued to an employee in excess of the maximum norms cannot reduce the tax base for calculating the organization’s income tax. These expenses are considered as excess for tax purposes.

Of course, one can try to challenge this point of view based on the more recent position of Article 188 of the Labor Code of the Russian Federation. But in the letter from the Ministry of Finance it was said that when calculating compensation, it is necessary to take into account all the features of the use of a personal car by an employee for production purposes. But there is a rule for taxation, and it is unambiguous. Therefore, the costs of purchasing fuel and lubricants in parallel with the payment of compensation are not taken into account for income tax purposes, since this car is not a service vehicle (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Expenses for employee compensation in excess of established norms, as well as the cost of consumed fuel and lubricants, excluded from the calculation of the tax base for income tax for both the reporting and subsequent reporting periods, are recognized as a permanent difference (clause 4 of PBU 18/02).

By the amount of the permanent tax liability calculated on its basis, the organization adjusts the amount of conditional expense (conditional income) for income tax (clauses 20, 21 of PBU 18/02).

Accounting for fuel and lubricants in "1C: Accounting 7.7"

Accounting for fuel and lubricants in the configuration "1C: Accounting 7.7" (rev. 4.5) is maintained in account 10.3 "Fuel". In the "Materials" directory, for elements related to fuels and lubricants, the type "(10.3) Fuel" should be indicated (see Fig. 1).

The purchase of fuel and lubricants is reflected in the documents "Receipt of materials" or "Advance report", in the latter document the corresponding account should be indicated 10.3.

To reflect the consumption of fuels and lubricants, it is convenient to use the document “Movement of materials” by selecting the type of movement: “Transfer to production” (see Fig. 2). The document must indicate the cost account corresponding to the direction of use of the car (20, 23, 25, 44) and the cost item.

It is recommended to set two items in the directory of cost items to reflect expenses for fuel and lubricants, for one of which set the “Type of expenses” for tax accounting purposes “Other expenses accepted for tax purposes”, and for the second (expenses in excess of the norm) - “Not accepted for tax purposes" (Fig. 3).

A waybill is a document on the basis of which the costs of fuels and lubricants (fuels and lubricants) are taken into account. The printed form (form according to OKUD No. 0345001) is not mandatory for all organizations except transport companies. In typical 1C 8.3 configurations there is no printed waybill form (you can add it as an external one), but several methods are implemented:

• According to advance reports
• By coupons
• By fuel cards

Let's look at step-by-step instructions and some features of each of them.

The accounting scheme looks like this:

• Issuing cash to an accountant
• Preparation of an advance report
• Cash back to the cashier
• Write-off of costs for fuel and lubricants using fuel cards

Figure 1 shows an advance report, which reflects several operations at once: a report on the advance payment issued, the receipt of gasoline to the warehouse, invoice data (if there is one).

In Fig. 2 you can see the document postings. In order for accounting accounts for the “AI-92 Gasoline” product to be filled out automatically, you need to add a line for the “fuels and lubricants” group in the information register “” (see Fig. 3)

The printed form of the waybill can be connected as an external report or processing to the “Additional reports and processing” directory (see Fig. 4). The report itself will have to be ordered from specialists or purchased from Infostart.

The return of money on the advance report (in our example it is 8 rubles) is drawn up in the document “”, which is filled out automatically in the “Enter based on” mode from the document “”.

Write-off of fuel and lubricants using fuel cards

Unlike coupons, fuel cards are accounted not as, but as strict reporting forms in off-balance sheet account 006.

In general, the accounting scheme consists of the following points:

• Posting a fuel card
• Posting of gasoline received using a fuel card
• Write-off of expenses.

The capitalization of the cost of a fuel card can be recorded as a receipt of service - see Fig. 11 and Fig. 12. And the card itself is accounted for in account 006 by manual operation (Fig. 13)

The receipt of fuel is documented with the document “ ” (see Fig. 14, Fig. 15).

Accountants often make the mistake of writing off fuel and lubricants in 1C 8.3 as an operation entered manually. This is not entirely correct. I'll tell you why. The fact is that when manually entering transactions, only accounting accounts from the chart of accounts (“Accounting registers”) are affected. But in fact, this is often not enough, since other accounting registers may also be involved in the capitalization of fuel and lubricants.

Let's look at the example of fuel receipt by preparing an advance report, and then step-by-step instructions for writing off fuel and lubricants in.

Receipt of fuel and lubricants using an Advance report

Write-off of gasoline in 1C using the document “Requirement - invoice”

So, we have fuel in account 10.03, analytics “Main warehouse”, in the amount of 20 liters. Now, based on the driver’s report and taking into account the regulations, we need to write them off.

Let's create a new document “Requirement - invoice”. Go to the “Production” menu, then in the “Product Release” section, select “Requirements - invoices”. In the window with a list of documents, click the “Create” button.

In the header of the document, fill in the details “Organization” and “Warehouse”.