What is fuel and lubricants - decoding and description
POL is "fuel- lubricants”, various products made from oil. These goods belong to the industrial variety, therefore their sale is carried out exclusively by specialized companies.
The manufacture of everything related to fuel and lubricants takes place in strict accordance with accepted standards and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests confirming its quality.
Buying fuel and lubricants today is quite simple. In general, the concept of fuels and lubricants includes an extensive list of refined petroleum products used as:
- fuel– gasoline, diesel, kerosene, associated petroleum gas.
- Lubricants– oils for motors and transmissions, as well as plastic substances.
- Technical liquids- antifreeze, antifreeze, brake fluid and so on.
Fuels and lubricants- products obtained from the refining of petroleum
Fuels related to fuels and lubricants
Since most of everything related to fuels and lubricants is fuel, let's dwell on its types in more detail:
- Petrol. Ensures the operation of internal combustion engines. It is characterized by rapid flammability, which is forced in the mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
- Kerosene. Initially served as a lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high rate of volatility and heat of combustion of kerosene TS 1, good tolerance to low temperatures, and a decrease in friction between parts. Given the latter property, it is often used as a lubricant as well.
- Diesel fuel. Its main varieties are low-viscosity and high-viscosity fuels. The first applies to freight transport and other fast vehicles. The second is for low-speed engines, for example, industrial equipment, tractors, etc. Affordable fuel price, low explosiveness and high efficiency make it one of the most popular.
Natural gas in liquid form, also used to fuel cars, is not a product of petroleum refining. Therefore, according to accepted standards, it does not apply to fuel and lubricants.
Three main types of fuel related to fuels and lubricants
Lubricating oils as a type of fuel and lubricants
What does fuel and lubricants mean when it comes to oils? This oil product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:
- Semi-liquid.
- Plastic.
- Solid.
Their quality depends on the presence of additives in the composition - additional substances that improve performance characteristics. Supplements can improve both one and several indicators at once. There are, for example, anti-wear or detergents that protect spare parts from the build-up of deposits.
Features of the composition of additives to engine oil
According to the method of production, oils are divided into:
- Synthetic.
- Mineral.
- Semi-synthetic.
The latter are a symbiosis of substances obtained artificially with the natural results of oil refining.
To make it immediately clear when looking at any package of fuels and lubricants, what it is, each product has its own marking. It determines for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain season.
Varieties of fuels and lubricants from tubes of grease to barrels of fuel
In this article, we highlighted what fuel and lubricants are, deciphered the abbreviation and told what certain products are used for.
What is antifreeze
The information provided will be sufficient as a guide.
To learn more about what fuels and lubricants are and which of them are best suited for your goals, please contact Ammox specialists.
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Operations with technical liquids
Document: Fuels and lubricants = petroleum products? Or what else cannot be traded to a single trader-individual
Commentary on the letter of the State Committee
regulatory policy and entrepreneurship
dated June 21, 2004 No. 4123
fuels and lubricants = petroleum products?
Or what else cannot be traded to a single trader-individual
It is forbidden for an individual contractor to sell fuels and lubricants (hereinafter referred to as fuels and lubricants). Everything is short and very clear. The point is small: to decide what is included in this concept. However, as the State Committee for Entrepreneurship of Ukraine pointed out in the commented letter, today the concept of "fuel and lubricants" is not standardized. Simply put, the regulations do not clearly indicate which products are fuels and lubricants and which are not.
As for "Litol-24", here the logic is ironclad: according to GOST 21150-87, this is an anti-friction multi-purpose waterproof lubricant. Yes, and according to manufacturing technology, a typical grease. Plus, she's hot. Why not fuel and lubricant!
But with "Tosol" everything is not so clear. "Tosol" - coolant, which is dedicated to GOST 28084-89. The main component of such liquids is ethylene glycol (dibasic alcohol).
Service Temporarily Unavailable
But if a concentrated coolant, which is ethylene glycol with a water content of not more than 5%, belongs to the group of combustible substances (that is, with a stretch we can talk about fuel and lubricants), then its derivatives used in everyday life (in particular, Tosol-40 , Antifreeze-65), - fire and explosion-proof. Yes, and they do not lubricate anything. True, they do have the code 38.20 according to the Harmonized Commodity Description and Coding System. Only now the arguments remained unclear why products with this code should be considered fuel and lubricants.
Moreover, following the letter, individuals cannot be sold to sole proprietors and:
- anti-knock agents, antioxidants, tar inhibitors, thickeners, anti-corrosion agents and other prepared additives for petroleum products (including gasoline) or other liquids used for the same purposes as petroleum products (code 3811);
- mixed alkylbenzenes and mixed alkylnaphthalenes, other than substances of heading 2707 or 2902 (code 3817);
- hydraulic brake fluids and other prepared fluids for hydraulic transmissions, not containing or containing less than 70 wt.% of oil or oil products obtained from bituminous minerals (code 3819).
Let's sum up: on the one hand, individuals who trade in various oil products and auto chemicals, in order to avoid conflict situations, will have to carefully review their assortment. On the other hand, as long as it is not established in the regulatory legal acts what should be understood as fuel and lubricants, the positions of those who do not intend to do this are also strong. After all, if the product is not combustible and does not lubricate anything, then why should it be considered fuel and lubricants?
In the modern world, a rare organization does without a car and the associated costs for fuel and lubricants.
Companies can take into account the expenses for fuels and lubricants when using motor vehicles in their activities:
- owned,
- leased,
- received under a leasing agreement, etc.
Fuels and lubricants (fuel and lubricants) include:
1. Different kinds fuel:
- diesel fuel,
- petrol,
- kerosene,
- compressed natural gas,
- liquefied petroleum gas.
- plastic lubricants,
- special oils,
- motor oils,
- transmission oils.
- brake,
- cooling.
Accounting for fuel and lubricants is carried out in accordance with the Accounting Regulation "Accounting for inventories" RAS 5/01.
The procedure for accounting for expenses on fuel and lubricants for the purposes of tax accounting for income tax, under the general taxation system (OSNO), is regulated by Chapter 25 of the Tax Code.
The article will consider the nuances of accounting for expenses on fuel 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 paragraph 5 of PBU 5/01, inventories (IPZ) are accepted for accounting at actual cost.
According to paragraph 6 of PBU 5/01, the actual cost of inventories purchased for a fee is the amount of the organization's actual costs for the acquisition, excluding VAT and excises (except as provided by the legislation of the Russian Federation).
The actual costs for the acquisition of MPZ include:
- amounts paid in accordance with the contract to the supplier;
- amounts paid to organizations for information and consulting services related to the acquisition of inventories;
- customs duties;
- non-refundable taxes paid in connection with the acquisition of an inventory unit;
- remuneration paid to the intermediary organization through which the inventory is acquired;
- costs for the procurement and delivery of MPZ to the place of their use, including insurance costs.
In accordance with paragraph 14 of PBU 5/01, MPZs that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting in the assessment provided for in the contract.
Accounting records of fuels and lubricants are kept 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, posting of fuel and lubricants in accounting is carried out on the basis of:
- advance reports of accountable persons,
- overhead suppliers of fuels and lubricants,
- other similar documents.
- at the cost of each unit;
- at an average cost;
- at the cost of the first in time acquisition of inventories (FIFO method).
According to paragraph 18 of PBU 10/99, expenses are recognized in the reporting period in which they occurred.
The write-off of fuel and lubricants for expenses is made in the amount of the amount of fuel and lubricants actually used, which depends on the mileage traveled by the car.
The actual cost of fuel and lubricants is calculated based on:
- fuel consumption standards established by the organization (number of liters per 100 km),
- actual mileage, determined by the speedometer readings.
To more accurately determine the fuel consumption rate, you can take into account the operating conditions of the car:
- in the urban cycle
- on country roads,
- in winter time,
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, article 9 of law 129-FZ).
The main primary document for writing off fuel and lubricants for expenses is waybill.
Decree of the State Statistics Committee dated November 28, 1997 No. No. 78 approved unified forms of waybills:
- form No. 3 "Waybill of a car",
- form No. 3spec "Traveling sheet of a special vehicle",
- form No. 4 "Waybill of a passenger taxi",
- form No. 4-C "Truck waybill",
- form No. 4-P "Truck waybill",
- form No. 6 "Bus Waybill",
- form No. 6spec "Waybill of a non-public bus."
By order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. No. 152 approved mandatory details and the procedure for filling out waybills.
In accordance with paragraph 2 of Order No. 152, the mandatory details and the procedure for filling out waybills are used by legal entities and individual entrepreneurs operating:
- cars,
- trucks,
- buses,
- trolleybuses,
- trams.
1. Name and number of the waybill.
2. Information about the period of 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 for the use of the waybill.
3. Information about the owner (owner) vehicle, including:
3.1. For a legal entity:
- Name,
- organizational and legal form,
- location,
- phone number.
- mailing address,
- phone number.
4.1. Vehicle type:
- a car,
- freight car,
- bus,
- trolleybus,
- tram,
- with car trailer
- car semitrailer,
- also the model of a car trailer (semi-trailer).
- car,
- trailer (semi-trailer),
- bus,
- trolleybus.
4.5. Date (day, month, year) and time (hours, minutes) of the vehicle leaving the place permanent parking and his arrival at the specified parking lot.
5. Information about the driver, including:
- name of the driver,
- date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.
Note:Incorrect completion of the waybill and insufficiency of the data necessary for calculating fuel and lubricants costs may lead to a distortion in accounting for these costs in accounting and tax accounting.
According to clause 10 of Order No. 152, a waybill is issued for one day or a period not exceeding one month.
At the same time, if during the validity period 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:Issued waybills must be kept by the organization at least five years (clause 18 of Order No. 152).
PROCEDURE FOR RECOGNIZING COSTS ON FUEL AND LUBRICANTS FOR INCOME TAX PURPOSES IN TAX ACCOUNTING (OSNO)
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 expenses associated with production and (or) sale”, as expenses for the maintenance of official transport (road, rail, air and other modes of transport).
Also in the Letter of the Ministry of Finance No. 03-03-06 / 4/67 the following is stated:
"Consumption rates of fuels and lubricants for road transport established by the Methodological Recommendations "Norms for the 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 entry into force methodological recommendations"Norms of consumption of fuels and lubricants in road transport".
In accordance with paragraph 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 standards, the heads of local administrations of regions and organizations can put into effect by their order the standards developed on individual applications in the prescribed manner by scientific organizations developing such norms according to a special program-method.
Thus, if the Ministry of Transport of Russia has not approved fuel consumption standards for the corresponding automotive equipment, then the head of the organization can put into effect by his order the standards developed on individual applications in the prescribed manner by scientific organizations that develop such standards according to a special program-methodology.
Prior to the adoption of the order of the organization approving the norms developed in the prescribed manner, the taxpayer may be guided by the relevant technical documentation and (or) information provided by the vehicle manufacturer.
It should be noted that this Letter of the Ministry of Finance is not the only one of its kind. Exactly the same recommendations were given by the Ministry of Finance in its Letters earlier.
For example, in a Letter dated 04.09. No. 03-03-06/1/640 and in the Letter dated 14.01.2009. No. 03-03-06/1/15.
While organizations do not have to be guided by the recommendations of the Ministry of Finance, it should be taken into account that the confirmation of the reasonableness of expenses is consistent with the general concept of the Tax Code.
Thus, any company that takes into account the costs of fuel and lubricants in order to reduce the tax base for income tax must develop and fix in the accounting policy for the purposes of tax accounting a methodology for determining the costs of fuel and lubricants, confirming their validity.
At the same time, if the deviation of the norms for fuel and lubricants costs set by the company will be very different (in a big way) from the norms established by the Ministry of Transport, a tax risk arises in relation to these costs for income tax.
After all, each vehicle has certain technical characteristics that allow you 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 taken into account that at present there is judicial practice on this issue that supports taxpayers.
So, by the Determination of the Supreme Arbitration Court of the Russian Federation of 14.08.2008. No. 9586/08, the following conclusions of the courts were 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 of expenses for fuels and lubricants for the purpose of taxing profits, that the costs incurred for the purchase of fuels and lubricants are economically justified, documented and legally included in the expenses taken into account when calculating income tax, and value added tax on purchased fuels and lubricants reasonably included in the tax deductions in accordance with Articles 169, 171, 172 of the Tax Code.”
In addition, in the Decree of the Federal Antimonopoly Service of the Urals District of February 20, 2008 No. in case No. A60-8917 / 07, the court concluded that the application of fuel consumption rates approved by the Ministry of Transport of the Russian Federation is erroneous, since the approved rates are established as basic in order to organize the planning of the supply and control of fuel and oil consumption and are not intended to regulate tax relations.
Since the legislation on taxes and fees or in the manner prescribed by it does not approve the norms for the maintenance of official vehicles, these costs are accepted for taxation purposes in the amounts of actually incurred and documented expenses.
The same conclusion was made in the Decree of the Federal Antimonopoly Service of the Central District dated 04.04.2008 No. in case No. A09-3658 / 07-29, according to which the Tax Code does not provide for the rationing of fuel and lubricants costs for profit tax purposes, and the fuel consumption rates approved by the Ministry of Transport of the Russian Federation, to which the tax authorities refer, are advisory in nature.
However, despite the positive judicial practice, it seems reasonable to recommend a balanced and prudent approach to the recognition of expenses for fuel and lubricants in order to reduce tax risks for corporate income tax.
This abbreviation is found everywhere: in technical documents, periodicals, media, and even in fiction. She is in general view means any "fuels and lubricants" used to service all types of machines and mechanisms, including vehicles. You can buy fuel and lubricants, depending on their specific purpose, at gas stations, in specialized stores or/and companies. For example, you can buy different cutting fluids from Techno-M.
What it is
The category of fuels and lubricants includes a solid set of various refined petroleum products used as fuel or lubricants in the most different machines and mechanisms. This includes fuel (gasoline, diesel fuel, kerosene, etc.), machine oils and various special fluids. Approximately 75% of the entire existing range of fuels and lubricants falls either on fuel or on various types of machine oils.
In addition to refined products (from gasoline to fuel oil), the list of combustible fuels and lubricants also includes gas, natural or liquefied. Lubricants are divided into three main groups: engine and transmission oils, and plate lubrication. In addition, fuels and lubricants include brake and / or coolants, which are usually allocated separately. By the way, not all lubricating (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 derived from raw materials of biological origin.
Fuel
The very first internal combustion engines (hereinafter referred to as ICE) ran on different, sometimes very exotic fuels, such as a mixture of ether with castor oil. But later, engines began to be made for fuel obtained from oil by dividing it into fractions. Modern fuel (all brands of gasoline), diesel fuel and aviation kerosene are products of rather complex technologies, including complex oil refining, purification, addition of various additives, etc.
Most car engines now run on gasoline, which is also used for other domestic purposes. Its manufacturers are continuously striving to improve the balance between combustion energy efficiency and knock resistance. It is the knock resistance of gasoline that is reflected in its marking as an “octane” number (and in the layman's sense, just a number, for example, 92nd or 95th). Different brands of gasoline are obtained by making changes to its composition, in particular by adding different additives in different quantities.
Lubricant
Machine oils and other lubricants vary greatly in composition. And although their main purpose is the same and is to reduce friction between the contacting parts of various mechanisms, there are several groups of lubricants, each of which includes a large number of lubricants of various 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 based specifications and accumulated experience. Engine oil also selected, taking into account the type power plant, its capacity and manufacturer's recommendation.
The most stringent requirements apply to lubricants designed to operate in high pressure systems, 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 uniformity and purification, the complete absence of impurities. If these requirements are not met and the system is filled with less expensive and quality oil, the mechanism wears out very quickly (or even breaks).
The cost of fuel and lubricants and their recognition in tax accounting is a "sore" issue 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. Fomichev (728-82-40, [email protected]), consultant on taxes and fees. 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 (engine, transmission and special oils, greases);
- special fluids (brake and cooling).
An organization that owns, rents or uses cars for free and uses them in its activities to generate income can attribute fuel expenses to the cost price. But not everything is as simple as it seems.
Are norms needed when accounting for fuel and lubricants
At present, accounting regulations do not set limits for attributing to the cost of expenses associated with the use of fuel and lubricants in the operation of vehicles. The only condition for writing off fuel and lubricants for cost is the availability of documents confirming the fact of their use in the production process.
When calculating taxable income, you must be guided by Chapter 25 of the Tax Code of the Russian Federation. Expenses for the maintenance of official vehicles, which include the cost of purchasing fuel and lubricants, are included in other expenses related to production and sale (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 cost of maintaining official vehicles by any norms, therefore, for tax purposes, it is envisaged to write off the cost of fuel and lubricants at actual costs. However, they must be documented and economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).
According to the Ministry of Finance of Russia, 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 specified in the technical documentation for the vehicle can be recognized for tax purposes, subject to the requirements established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation mentioned above. The Ministry of Taxes and Taxes of Russia for the city of Moscow, in a letter dated September 23, 2002 No. 26-12/44873, expressed a similar opinion.
The justification requirement obliges the organization to develop and approve its own consumption standards for fuel, lubricants and special liquids for their transport, which is 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.
The organization may, in developing them, proceed from specifications specific car, time of year, current statistics, acts of control measurements of fuel and lubricants consumption per kilometers, compiled by representatives of organizations or car service specialists on her behalf, etc. When developing them, downtime in traffic jams, seasonal fluctuations in fuel consumption and other corrective measures can be taken into account. coefficients. Norms 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 the order of the head of the organization. All drivers of vehicles should be familiar with the order. The absence of approved standards in the 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 taxation purposes when calculating income tax.
When developing these standards, an organization can use the Norms for the consumption of fuel and lubricants in road transport, approved by the Ministry of Transport of Russia dated April 29, 2003 (guiding document No. Р3112194-0366-03 agreed with the head of the Department of Logistics and Social Security of the Ministry of Taxes of Russia and is applied from July 1 2003). The document contains the values of basic fuel consumption rates for automobile rolling stock, fuel consumption rates for the operation of special equipment installed on vehicles, and the methodology for their application, as well as standards for the consumption of lubricating oils.
Fuel consumption rates are set for each brand and modification of operated vehicles 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 repair, etc.) is not included in the norms and is set separately.
Features of the operation of vehicles associated with 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 the increase or decrease in the original value of the norm. If it is necessary to use several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.
The guiding document also establishes the norms for the consumption of lubricants per 100 liters of total fuel consumption, calculated according to the norms for this 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 refuelings per one motor 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, in accordance with Article 4 of the Tax Code of the Russian Federation, is not entitled to develop any standards for tax purposes. The norms 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 that is mandatory for use by organizations throughout the Russian Federation. Considering all these circumstances, it can be said that, despite the name "Guiding Document", as well as the fact that it is agreed with the Ministry of Taxation of Russia, the basic norms for the consumption of fuel and lubricants in road transport are only advisory in nature.
But the likelihood that the tax authorities will still be guided by these standards, agreed with their department, is quite high. After all, if an organization's expenses for the purchase of fuel and lubricants significantly exceed the norms established by the Ministry of Transport of Russia, their economic feasibility may cause doubts among the tax authorities. And this is logical: the norms of the Ministry of Transport of Russia are well thought out and quite reasonable. And although they were not developed for tax purposes, they can be used in court and appear to be a persuasive argument for judges.
Therefore, the organization needs to be ready to justify the reasons for the deviations of the norms it applies to write 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 for a car used for official purposes. Confirmation that the fuel was spent for production purposes is a waybill, which is the basis for writing off fuel and lubricants at cost. This is confirmed by the tax authorities (letter of the UMNS for Moscow dated April 30, 2004 No. 26-12 / 31459) and Rosstat (letter of the Federal State Statistics Service dated February 3, 2005 No. IU-09-22 / 257 "On travel sheets"). The waybill contains the speedometer readings and fuel consumption indicators, the exact route is indicated, 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").
Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 approved the following forms of primary documentation for accounting for the operation of vehicles:
Since most organizations operate company cars or trucks, they use waybill forms for these vehicles.
The waybill of a truck (forms No. 4-s or No. 4-p) is the main primary document for paying for the transportation of goods, writing off fuel and lubricants for expenses for ordinary activities, calculating wages for the driver, and also confirms the production nature of the expenses incurred. When transporting goods, waybills of forms No. 4-c and No. 4-p are issued to the driver along with the bill of lading.
Form No. 4-c (piecework) is applied subject to payment for the work of the car at piecework rates.
Form No. 4-p (time-based) is applied subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.
Tear-off coupons of the waybill of forms No. 4-c and No. 4-p are filled in 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 account.
In the waybill, which remains in the organization - the owner of the vehicle, identical records are repeated about the time the car worked at the customer's. If the goods are transported by a vehicle operating on a time basis, then the numbers of waybills are entered into the waybill and one copy of these waybills is attached. Waybills are stored in the accounting department together with shipping documents for their simultaneous verification.
The waybill of an official car (form No. 3) serves as the main primary document for writing off fuel and lubricants for expenses related to the management of the organization.
The waybill movement journal (form No. 8) is used by the organization to register the waybills issued to the driver and those handed over to the accounting department after processing the waybill.
The waybill is issued to the driver by the dispatcher or another employee authorized to release him on the flight. 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 contain 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 case of a business trip, when the driver performs the task for more than one day (shift).
The route of transportation or official assignment is recorded for all points of the vehicle in the waybill itself.
The responsibility for the correct execution of the waybill lies with the heads of the organization and persons responsible for the operation of 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 February 3, 2005 No. ИУ-09-22/257 "On travel sheets". It also says that all details must be filled in unified forms. The employees who filled out and signed the documents are responsible for the accuracy of the data contained in them.
If the waybill is filled out with violations, this gives the inspecting authorities a reason to exclude fuel costs from the expenses.
An accountant who takes into account fuel and lubricants should be especially interested in the right front part of the waybill. Consider it using the example of a waybill for a car (form No. 3).
The speedometer readings at the beginning of the day of work (the column next to the signature allowing the exit) must match the speedometer readings at the end of the previous day of the car's work (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 back.
The section "Movement of fuel" is filled in full for all details, based on actual costs and instrument indicators.
The remaining fuel in the tank is recorded in the 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. In comparison with this norm, the actual consumption, savings or overspending in relation to the norm is indicated.
To determine the standard fuel consumption per shift, you need to multiply the car's mileage per working day in kilometers by the rate of gasoline consumption in liters per 100 kilometers, and divide the result by 100.
To determine the actual fuel consumption per shift, add the amount of fuel filled into the car tank during the shift to its balance in the car tank at the beginning of the shift, and subtract the remaining gasoline in the car tank at the end of the shift from this amount.
The reverse side of the sheet indicates the destination, the 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 fuel used in expenses and confirm what operations the use of the machine was associated with (receiving valuables from suppliers, delivering them to buyers, etc.).
The lower part of the reverse side of the waybill is important for the payroll of drivers.
At the end of the 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 Decree of the Goskomstat of Russia dated November 28, 1997 No. 78 (hereinafter referred to as Decree No. 78) and the sheet forms themselves. And they make the following conclusion - if the position of the driver is not directly provided for by the staffing table, then there is no obligation for the organization to draw up the corresponding document. In the opinion of the author, this is incorrect, the driver is a function, and not just a position.
It is important that the organization's company car is operated, and who manages it is the organization's business. For example, company car the director, manager can drive, and the costs for it will also be taken into account only on the basis of the waybill. In addition, if this document is not available on the way, an employee who actually performs the functions of a driver may have a problem with traffic police officers.
Formally, waybills are issued by organizations. This is stated in Decree No. 78. For formal reasons, entrepreneurs 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 / [email protected] drew attention to the fact that waybills should be used by them.
Accounting for fuel and lubricants
The expenses for the purchase of fuels and lubricants are related to the maintenance of the transportation process and are related to the expenses for ordinary activities under the element "Material costs" (clauses 7, 8 of PBU 10/99 "Expenses of the organization"). The expenses include the sum of all actual expenses of the organization (clause 6 PBU 10/99).
The accounting department of the organization keeps a quantitative-sum accounting of fuels and lubricants and special liquids. Vehicles are refueled at gas stations for cash or non-cash using coupons or special cards.
Without touching on the specifics of the formation of the initial cost of fuels and lubricants and VAT accounting, let's say that an accountant, on the basis of primary documents (advance reports, invoices, etc.), receives fuels 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 the tanks of cars and coupons for drivers", etc.
Since there are many varieties of fuels and lubricants, sub-accounts of the second, third and fourth orders are opened to account for them, for example:
- account 10 sub-account "Fuel", sub-account "Fuel 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 accounting of issued fuels and lubricants is carried out for financially responsible persons - drivers of vehicles.
The accountant records the receipt of fuel and lubricants in the material accounting card in the form No. M-17. The organization can develop its own form of accounting card for the receipt and write-off of fuel and lubricants, which is approved by order of the head or is an annex to the accounting policy of the organization.
Organizations write off the costs of maintaining vehicles to the cost of products (works, services). In accounting, the costs associated with the transportation process are reflected on the balance sheet account 20 "Main production" or 44 "Sales costs" (only for trade organizations).
Expenses for the maintenance of official vehicles are reflected in the balance sheet account 26 "General business expenses". Enterprises with a fleet of vehicles reflect the costs associated with their maintenance and operation on the balance sheet account 23 "Auxiliary production". The use of a specific cost accounting depends on the direction of use of cars. For example, if a truck transported goods on orders from a third-party organization, then the costs of fuel and lubricants are reflected in account 20, and if the 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 the tanks of vehicles" and other relevant sub-accounts) - in the amount actually spent on the basis of primary documents.
When fuel and lubricants are released into production and otherwise disposed of, their assessment in accounting is carried out in one of the following ways (clause 16 PBU 5/01):
- at the cost of a unit of inventory,
- at the cost of first-time purchases (FIFO),
- at the cost of the latest purchases (LIFO),
- at an 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 the tanks of cars, which is a carry-over balance for the next month (quarter). This balance must continue to be taken into account on the account of a separate sub-account "Gasoline in car tanks" (in analytical accounting for financially responsible persons (drivers).
Every month, the accountant reconciles the results of the issuance, consumption and balance of petroleum products in the tanks of vehicles.
If the cost of fuel costs accepted for consumption in accounting and tax accounting is different (for example, due to the driver exceeding the standards adopted in 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.
Consider the accounting of fuel and lubricants using the example of accounting for gasoline for a particular driver.
Example
The driver of the official car A.A. Sidorov receives from the cash desk of LLC "Zima" under the report cash for the purchase of fuel and lubricants and submits advance reports reflecting the costs of their purchase with the primary documents attached.
Gasoline is written off according to the norms on the basis of waybills handed over by the driver to the accounting department.
Quantitative-sum accounting of fuels and lubricants is carried out using face cards, the form of which was developed by the organization independently and approved by order of the head. The card is opened for each driver.
The balance of unwritten gasoline at the beginning of April with the driver amounted to 18 liters at 10 rubles.
On April 3, 20 liters of gasoline were purchased at 11 rubles. VAT is not considered for simplicity.
On April 1, 2 and 3, the driver consumed 7.10 and 11 liters of gasoline, respectively.
When writing off materials, the organization applies the moving average cost method, which is calculated at the date of the transaction.
From April 1 to April 3, the accountant made the following entries in the driver's card:
| the date | Coming | Consumption | Remainder | ||||||
|---|---|---|---|---|---|---|---|---|---|
| quantity | price | standing. | quantity | price | standing. | quantity | price | standing. | |
| Balance on 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 \u003d (1l x 10 rubles + 20 liters x 11 rubles) / 21 liters
The following entries were made in the accounting records of the organization:
Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." - 70 rubles. - written off according to the norms of 7 liters of gasoline according to the waybill of a passenger car form No. 3 for April 1;
Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." - 100 rubles - written off according to the norms of 10 liters of gasoline according to the waybill of a passenger car form No. 3 for April 2;
Debit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." Credit 71 sub-account "Sidorov" - 220 rubles. - 11 liters of gasoline were credited on the basis of a cash register check attached to the driver's advance report; Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." -120.48 RUB - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car form No. 3 for April 3.
Rented transport
You can get a vehicle for temporary possession and use by concluding a vehicle lease agreement with a legal or natural person.
Under a lease agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use. Unless otherwise provided by the vehicle rental agreement, the lessee shall bear the costs arising in connection with commercial exploitation 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 conditions for paying 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 when 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 one's own vehicle. Such a car is simply taken into account not as part of fixed assets, but on an off-balance account 001 "Rented fixed assets" in the assessment adopted in the contract. For its use, rent is charged, and depreciation is not charged.
The rent is included in the composition of other expenses associated with production and (or) sale, regardless of who the car is rented from - 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 the landlord affects the tax consequences for other taxes. So, if a car is rented from an individual, he has taxable income.
As for the UST, it is necessary to distinguish between the rental of a vehicle with and without a crew (clause 1, article 236 and 3, article 238 of the Tax Code of the Russian Federation).
A waybill is issued for a rented car for the time of 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 including 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 car use
The organization can conclude an agreement for the free use of a car.
Under a gratuitous use (loan) agreement, the borrower is obliged to keep the thing received for gratuitous use in good condition, including the current and overhaul, as well as bearing all the costs of its maintenance, unless otherwise provided by the contract.
The expenses of the organization for the maintenance and operation of a car received under a contract for gratuitous use reduce taxable profit in accordance with the generally established procedure, if the contract provides that these costs are borne by the borrower.
For gratuitous use agreements (loans), separate rules are applied, provided for a lease agreement. The cost of fuel and lubricants is accounted for in the same way as a rented car, since the organization manages it.
The transfer of property for temporary use under a loan agreement - for tax purposes is nothing more than a free service. The cost of such a service is included by the borrower in non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation). This value must be determined independently, based on the data on the market value* of the rental of a similar car.
Workers' Compensation
Employees are paid compensation for the wear and tear of personal vehicles and reimbursed for expenses if personal vehicles are used with the consent of the employer for official purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing.
Often, by order, an employee is paid compensation at the rate established by the Government of the Russian Federation and, in addition, the cost of gasoline.
Since such a provision is not directly provided for by the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57, the position of the tax authorities on this issue also seems legitimate. The amount of compensation to the employee takes into account the reimbursement of expenses for the operation of a personal car used for business trips: the amount of wear and tear, the cost of fuel and lubricants, maintenance and current repairs (letter of the Ministry of Taxes of Russia dated 02.06.2004 No. 04-2-06 / 419).
Compensation for the use of personal vehicles for official purposes is paid to employees in cases where their work by the nature of production (service) activity is associated with constant official travel in accordance with their official duties.
The original document that established this compensation is the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions for paying compensation to employees for using their personal cars for business trips." The document is valid, although the payment rates themselves have changed in the future. Here we recommend that the accountant read it especially carefully. Paragraph 3 states that the specific amount of compensation is determined depending on the intensity of the use of a personal car for business trips. The amount of compensation to the employee takes into account the reimbursement of expenses for the operation of a personal car used for business trips (the amount of wear and tear, the cost of fuel, maintenance and current repairs).
Compensation is calculated according to the formula:
K \u003d A + fuel and lubricants + TO + TR,
where
K - the amount of compensation,
A - car depreciation;
fuel and lubricants - the cost of fuel and lubricants;
TO - maintenance;
TR - current repair.
Compensation is calculated on the basis of the order of the head of the organization.
Compensation is charged monthly in a fixed amount, regardless of the number of calendar days in a month. During the time the employee is on vacation, business trip, absence from work due to temporary disability, as well as for other reasons, when the personal car is not in use, no compensation is paid.
The most difficult thing in this situation is the confirmation of the fact and intensity of the use of the machine by the employee. Therefore, the basis for calculating compensation, in addition to the order of the head, may be a travel list or other similar document, the form of which is approved in the order on the accounting policy of the organization. Waybills in this case are not compiled.
Compensations paid to an employee for the use of a personal car for official 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 income tax individuals(Article 217 of the Tax Code of the Russian Federation) and a 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 in order to determine the tax base for personal income tax.
The tax authorities insist that the norms applied in the organization cannot be applied to personal income tax, since they are not the 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 / [email protected]"On reimbursement of expenses for the use of personal transport by employees").
However, in its Decree No. Ф09-5007/03-AK dated January 26, 2004, the Federal Antimonopoly Service of the Urals District came to the conclusion that it was 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 official purposes for the purpose of calculating income tax is a normalized amount. The current norms are established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92.
Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits for taxation purposes are included in 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 marginal norms cannot reduce the tax base for calculating corporate income tax. These expenses are treated as excess for tax purposes.
Of course, one can try to challenge this point of view, relying on the more recent position of Article 188 of the Labor Code of the Russian Federation. But after all, in the letter of 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. And for taxation there is a norm, and it is unambiguous. Therefore, the expenses for the purchase of fuel and lubricants in parallel with the payment of compensation are not taken into account for income tax purposes, since this car is not official (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).
Expenses for compensation to an employee in excess of the established norms, as well as the cost of spent fuel and lubricants, excluded from the calculation of the tax base for income tax both in the reporting and subsequent reporting periods, are recognized constant difference(clause 4 PBU 18/02).
For the amount of a permanent tax liability calculated on its basis, the organization adjusts the amount of contingent expense (conditional income) for income tax (clauses 20, 21 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 kept on account 10.3 "Fuel". In the directory "Materials" 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 the costs of fuel and lubricants, for one of which set the "Type of costs" for the purposes of tax accounting "Other costs accepted for tax purposes", and for the second (expenses in excess) - "Not accepted for taxation purposes" (Fig. 3).