The act of handing over the fuel card to the driver. Fuel and lubricants purchased through fuel cards Sample act of acceptance of transfer of plastic cards

Orlova E.V. expert,
magazine "Russian Tax Courier" No. 17/2008

The publication was prepared with the participation of specialists from the Federal Tax Service of Russia

Organizations that use transport in their activities inevitably have expenses associated with the purchase of fuels and lubricants. Gasoline can be purchased using fuel cards. How to reflect operations on receipt and consumption of fuel in accounting and tax accounting? After all, the company will receive documents confirming the purchase of fuels and lubricants only at the end of the month.

Fuel microprocessor cards (so-called smart cards) are a convenient and reliable way to pay for fuel, the most attractive for corporate clients. Fuel card holders are mainly legal entities. These cards allow you to control when, how much, for what amount, at what price, at what gas station, what brand of fuel and lubricants were purchased. Currently, middle and large companies The demand for fuel cards is increasing.

Specifics of payments using smart cards

Fuel microprocessor card issued by the fuel company or owner gas station networks, is a technical means of recording the supply of petroleum products at gas stations that accept smart cards. A fuel card is not considered a means of payment. Moreover, it can be limited or unlimited.

The unlimited fuel card contains the number of liters of each type of fuel purchased by the purchasing organization from the supplier of petroleum products, which can be received by the buyer in full of the balance on the card without daily restrictions. The buyer has the opportunity to limit the drain of fuel from non-limited cards to a daily or monthly limit based on the application. If the fuel volume on an unlimited card is exhausted, fuel receipt is suspended.

A limited fuel card is a card on which a single daily or monthly limit (number of liters) is established. With a limited card, the buyer receives different types of fuel, the total amount of which per day or month should not exceed the established limit, regardless of how many liters of fuel were received using the card in previous days. To change daily or monthly limits on limited cards, it is necessary to reformat the card based on a standard application submitted to the fuel supplier’s office. In the application, the buyer indicates the values of the new limits. For example, the limit is 30 liters of AI-98 gasoline per day. In this case, the card holder can spend no more than 30 liters per day (from 00.00 to 24.00) at a time or over several refills. In this case, the paid volume of fuel is reduced by the amount of liters filled. Each beginning of the day provides the opportunity to refuel the established limit of gasoline in full.

The operation of writing off liters from a fuel card can be stopped by the gas station terminal only for the following reasons:

The amount of fuel requested exceeds the balance on the card or the daily limit;

The card is blocked.

Usually, technical support The functioning of the payment system using fuel cards is carried out by a processing center (processing company) - a central point for collecting information, which receives all information from gas station card terminals. The information is processed and sent to organizations in the form of acts, reports, and registers.

To purchase gasoline using fuel cards, the company must enter into a fuel supply agreement with the processing center or an agreement for refueling vehicles with petroleum products using fuel cards. In essence, this is a mixed agreement. The processing center acts as a fuel card issuer and operates under commission agreements with the owner of the fuel.

In accordance with the said agreement, the supply of gasoline is carried out by sampling it at the supplier's gas station (the list of gas stations is given in the appendix to the agreement) by the buyer (buyer's card holder) using fuel cards through fuel dispensers using the supplier's accounting terminals to identify the card holder.

Fuel sampling and data transfer begins from the date the purchasing company receives fuel cards. The delivery date is considered to be the date of fuel sampling by the buyer's card holder, indicated in the receipt of the gas station registration terminal.

Typically, the contract provides that ownership of petroleum products passes to the buyer at the time of refueling at a gas station vehicle the buyer based on the fuel card presented by the buyer’s representative.

Payments for purchased fuel are made by transferring by the purchasing organization to the supplier's account a 100% prepayment of the ordered amount of fuel in accordance with the supplier's price list at the prices established on the date of invoice. Prepayment can be made by the buyer independently or on the basis of invoices issued at the buyer’s request for the amount of the prepayment calculated based on the limit.

In some cases, the buyer separately pays the cost of reusable liter fuel cards with a daily (or monthly) limit.

The quantity of petroleum products transferred is determined based on the amount Money on the personal account of the purchasing organization. The maximum permissible balance of funds on the buyer’s personal account is determined in accordance with the terms of the concluded agreement (for example, based on the consumption of petroleum products within three days). When the balance amount (number of liters) on the personal account of the purchasing organization for any brand of fuel reaches the signal threshold value (it is determined by the supplier), the supplier warns the buyer about the need to place an order for fuel.

Documenting...

...fuel cards

Fuel cards are issued on the basis of an application approved by authorized persons of the buyer. When transferring fuel cards to an organization (its representative), an acceptance certificate or (form No. TORG-12) is drawn up.

EXAMPLE 1

Aurika LLC entered into Agreement No. 65 dated August 11, 2008 with the fuel company Petrol Plus CJSC for the purchase of AI-98 and AI-95 gasoline using smart cards. An application has been submitted to receive fuel cards. When handing over the cards, the parties signed an act.

To record the movement of issued and returned fuel cards for an organization, it is advisable to develop and approve in the accounting accounting policy special monthly magazine.

REFERENCE

Smart cards for additional gas station services

Fuel cards can also be used to obtain additional gas station services (body washing, polishing, interior cleaning, tire fitting, etc.). To account for such services, a concept is introduced, for example, “conditional washing”. The cost of one unit of “conditional washing” is set in the supplier’s price list.

For these services, the purchasing organization is charged the number of units of “conditional washes” that corresponds to the services consumed in terms of one “conditional wash.” Let’s assume that the cost of a “conditional wash” is 100 rubles. If washing a car body costs 550 rubles, 5.5 “conditional wash” units will be debited from the fuel card. In this case, the balance of units of these services on the personal account of the purchasing organization is reduced by an amount equal to the number of units of services received by the buyer.

Please note that if the purchasing organization, according to the application, purchases several smart cards at once, neither money (the smart card is not a means of payment) nor liters are credited to each individual smart card. An advance payment to the processing center is made for the total amount of gasoline declared for all fuel cards in total. In fact, a smart card is just a technical tool issued to drivers to dispense petroleum products at gas stations. That is why, when a smart card is issued, neither money nor monetary documents are transferred to its holder (driver). Accordingly, the use of accounts 71 “Settlements with accountable persons” and 50 “Cash” subaccount 50-3 “ Money documents“In this case, it is unreasonable. The fact of issuance is recorded only in the monthly log of receipt and issuance of smart cards, and in the accounts accounting not reflected.

A fuel card with a daily (or monthly) limit indicates the volume of purchased fuel in liters (and not the cost), which allows the card holder to fill the fuel tank with gasoline within the consumption limit specified in the application of the purchasing organization.

In this regard, we recommend developing and approving in the order on accounting policies a sample of a special form “Smart Card Holder Report”. You can take, for example, the form of an advance report as a basis, supplementing it with the necessary quantitative details related to the specifics of circulation of a fuel card that is not a means of payment.

The data from the monthly report (register) of the processing center on the movement of fuel on a single card (or on all cards - depending on which report is submitted in accordance with the terms of the agreement) must be compared with the data from the reports of smart card holders and the terminal receipts attached to them Gas station. In order to facilitate the organization’s control over the purchase of petroleum products, it is advisable to determine in the annex to the order on accounting policies the procedure and timing for submitting a special report of the smart card holder.

...gasoline costs

Every month, after processing the data, the processing center provides the purchasing organization with an invoice, a reconciliation report for mutual settlements, a bill of lading for the volume and cost of the selected fuel, as well as a monthly report (or register) of card transactions. These documents record the quantity of purchased fuels and lubricants.

The main supporting document confirming the actual consumption of fuels and lubricants for production purposes is a waybill. Its unified form was approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The waybill indicates the number and date of its issue, the number and make of the car, the purpose of the trip, information about the specific route, speedometer readings, and the remaining fuel upon departure and return. The given details are mandatory and reflect the contents business transaction. Based on these data, the actual fuel consumption for a particular vehicle is determined.

Please note: if the purchasing organization is not recognized as a specialized or motor transport organization, it has the right to develop the form of the waybill independently, provided that the developed waybill contains the necessary details provided for in paragraph 2 of Article 9 Federal Law dated November 21, 1996 No. 129-FZ (see, for example, letters of the Ministry of Finance of Russia dated April 7, 2006 No. 03-03-04/1/327 and dated February 20, 2006 No. 03-03-04/1/129). In this case, waybills must be drawn up in such a way and with such regularity that on their basis one can judge the validity of the expense incurred. The letter of the Ministry of Finance of Russia dated March 16, 2006 No. 03-03-04/2/77 emphasizes that if the weekly (monthly, quarterly) preparation of a waybill makes it possible to organize the accounting of time worked and consumption of fuels and lubricants, a waybill drawn up with such frequency , with the attachment of the necessary primary documents reflecting the purchase of fuels and lubricants, can confirm the taxpayer’s expenses for gasoline. In addition, the independently developed form of the waybill must necessarily contain information about the final destination of the vehicle. These data allow us to judge whether the car is used by employees of the organization for official purposes.

Thus, if an organization that purchases gasoline using smart cards uses an independently developed form of waybill, it must be included in the accounting policy. It is also necessary to record the regularity of drawing up this document.

Smart card accounting

When an organization purchases a smart card, its cost should be reflected in accounting as part of inventories as other materials in account 10 “Materials” subaccount 10-6 “Other materials”. The basis will be a delivery note or an act of acceptance and transfer of a smart card (as of the date of its receipt).

According to paragraph 6 of PBU 5/01, inventories are accepted for accounting according to actual cost. It is equal to the amount of the organization’s actual costs for the acquisition of inventories, excluding value added tax and other refundable taxes. In the situation under consideration, the actual expense for the purchase of smart cards is the amount paid under the agreement of the processing or fuel company, excluding VAT.

Since the purchase of smart cards is inextricably linked with the purchase of gasoline (they themselves are not used in the activities of the purchasing organization), at the end of the month the cost of smart cards must be included in the cost of purchased fuel.

For profit tax purposes, the cost of a fuel card is taken into account as part of other expenses associated with production and sales, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

The amount of value added tax presented by the card seller to the purchasing organization is accepted for deduction on the basis of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation) and subject to the conditions established in clause 2 of Article 171 Tax Code.

Accounting for fuel purchased using smart cards

Considering that the delivery note and the report (register) on fuel card transactions are presented to the purchasing organization by the processing center at the end of the month in which petroleum products were purchased using smart cards, purchasing organizations have problems recognizing fuel expenses. After all, the cost of purchased petroleum products can be written off as expenses only after they have been accepted for accounting. In turn, fuels and lubricants are accepted for accounting on the basis of available primary accounting documents, which are received by the purchasing organization in accordance with the terms of the contract only at the end of the reporting month.

Based on the specifics of payments for petroleum products using fuel cards, in the author’s opinion, there are several ways to take into account gasoline purchased using smart cards and write it off as expenses in the future.

Registration and write-off of gasoline once a month

The basis for accounting for gasoline purchased using smart cards into account 10 “Materials” subaccount 10-3 “Fuel” is the delivery note from the processing center, dated the last day of the reporting month, as well as the monthly report of the smart card holder with receipts attached to it gas terminals. (The report data is verified with the data from gas station terminal receipts received by cardholder drivers when sampling fuel.)

An important point: the price information contained in gas station terminal receipts is for reference only, since the entire volume of declared fuel was paid by the organization as a 100% prepayment and is not subject to change as it is supplied. At the same time, the gas terminal receipt will indicate current prices for each specific date, which, of course, may be different. By the way, this is precisely one of the advantages of fuel cards: the purchasing organization purchases gasoline at today’s price, and will use it for several weeks or months, during which the cost of gasoline can increase significantly.

Gasoline consumed is written off as expenses based on travel vouchers.

The methodological justification for the stated accounting procedure is clause 15 of the Regulations on accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. According to this norm, the procedure for creating primary accounting documents and the timing of their transfer for reflection in accounting are established in accordance with the document flow schedule approved by the organization.

Thus, an organization that purchases gasoline using smart cards has the right to reflect transactions on the acceptance of gasoline for accounting and its subsequent write-off as expenses once a month. True, provided that the processing or fuel company presents everything Required documents at the end of the reporting month, but no later. This procedure should be fixed in the accounting policy.

In paragraphs 5, 7 and 9 of PBU 10/99 it is determined that the costs associated with the acquisition of raw materials, materials, goods and other inventories (in this case, the costs of purchasing gasoline consumed by the organization, as well as for the production of smart cards), are expenses for common types activities on the basis of which products are formed.

Deduction of VAT amounts presented by the supplier is carried out in accordance with the generally established procedure, that is, if the following conditions are met:

Fuel has been capitalized;

There are all necessary documents (including);

The fuel will be used in operations subject to VAT.

EXAMPLE 2

Let's use the condition of example 1. Aurika LLC entered into an agreement with the fuel company Petrol Plus CJSC for the purchase of AI-98 and AI-95 gasoline using smart cards.

According to the invoice issued by Petrol Plus CJSC on August 12, 2008, the amount of 38,540 rubles was transferred. (including VAT 5879 rubles) as an advance payment for AI-98 gasoline with a volume of 1000 liters at a price of 26.2 rubles. per liter (including VAT 4 rubles) and brand AI-95 with a volume of 500 liters at a price of 24.68 rubles. per liter (including VAT 3.76 rubles).

The cost of manufacturing two smart cards is 590 rubles. (including VAT 90 rubles) was paid on August 14, 2008. Smart cards in the amount of two pieces were received according to the acceptance certificate dated August 14, 2008.

Let's assume that within a month all the gasoline was received and consumed. CJSC Petrol Plus promptly submitted a delivery note for the shipment of gasoline for the amount of the prepayment, an invoice and a register of fuel movements for August. The documents are dated August 31, 2008.

The register information on the movement of fuel from Petrol Plus CJSC and the information from the reports of two smart card holders coincide.

Based on the accounting policy of Aurika LLC for 2008, the organization:

Gasoline purchased using smart cards is accepted for accounting and written off once a month;

A waybill in a form developed independently is drawn up monthly and submitted to the accounting department on the last calendar day of the reporting month;

A report from smart card holders in a form developed independently is compiled monthly and submitted to the accounting department on the last calendar day of the reporting month.

The following entries were made in the accounting records of Aurika LLC:

DEBIT 60 subaccount “Advances issued” CREDIT 51

RUB 38,540 - prepayment for gasoline was transferred based on the account of Petrol Plus CJSC;

DEBIT 60 CREDIT 51

590 rub. - payment for two smart cards was transferred based on the account of Petrol Plus CJSC;

DEBIT 10-6 CREDIT 60

500 rub. - two smart cards are accepted for accounting on the basis of the consignment note;

DEBIT 19 CREDIT 60

90 rub. - VAT charged on two smart cards is taken into account;

90 rub. - the amount of VAT on two smart cards was accepted for deduction based on the invoice of CJSC Petrol Plus (the requirements of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation were met);

DEBIT 10-3 CREDIT 60

RUB 32,661 (RUB 38,540 – RUB 5,879) - gasoline received in August, purchased using two smart cards on the basis of a delivery note from Petrol Plus CJSC, a fuel movement register for August from Petrol Plus CJSC and two reports were taken into account smart card holders;

DEBIT 19 CREDIT 60

5879 rub. - VAT is taken into account on the cost of gasoline received;

DEBIT 68 subaccount “VAT calculations” CREDIT 19

5879 rub. - the amount of VAT was accepted for deduction from the cost of gasoline actually received in August on the basis of the invoice of JSC Petrol Plus (the requirements of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation were met);

DEBIT 60 subaccount “Settlements with CJSC Petrol Plus” CREDIT 60 subaccount “Advances issued”

RUB 38,540 - prepayment for gasoline was credited based on the statement of reconciliation of settlements with CJSC Petrol Plus;

DEBIT 10-3 CREDIT 10-6 “Other materials”

500 rub. - the cost of two smart cards is included in the price of gasoline;

DEBIT 26 CREDIT 10-3

RUB 33,161 (RUB 32,661 + RUB 500) - recognized as part of general expenses the cost of gasoline consumed in August and the cost of producing two smart cards (based on the waybills of two drivers for August 2008).

Acceptance of registration and write-off of gasoline within a month

In accordance with this method, gasoline is registered as it is refueled based on reports from cardholders and receipts from gas station terminals at the accounting prices accepted by the organization. This accounting procedure is based on the accounting rules for uninvoiced supplies established in paragraphs 36-41 Guidelines on accounting of inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Paragraph 37 of the said document states that uninvoiced deliveries are accepted into the warehouse with the preparation of a materials acceptance certificate (form No. M-7, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a). If necessary, after receiving documents from the processing or fuel company, the price is adjusted (if the accounting prices differ from the prices set in the price list on the date of invoice).

Spent gasoline is written off as expenses in the manner discussed earlier, based on waybills. This accounting procedure, as well as the regularity of drawing up reports from smart card holders and waybills, must be recorded in the accounting policies of the purchasing organization.

In relation to the situation under consideration, VAT can be deducted from the cost of gasoline actually received only after the processing or fuel company issues an invoice.

Let us note that both considered procedures for accepting for accounting and subsequent writing off as expenses gasoline purchased using smart cards do not simplify the life of the chief accountant.

As practice shows, in the first case (when accounting once a month), it is very difficult to get processing or fuel companies to timely submit all the necessary primary accounting documents.

In the second case (when accounting within a month), additional labor costs may arise due to the need to adjust prices.

According to the author, organizations that purchase gasoline using smart cards should develop their own professional position on the problem considered, guided by the requirements of rational accounting and prudence in accordance with the norms of paragraph 7 of PBU 1/98.

Tax accounting of fuel purchased using smart cards

The organization's expenses for the purchase of fuel are taken into account either as part of material costs(subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation), or as part of the organization’s expenses for the maintenance of official transport (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, they reduce taxable profit if the requirements of paragraph 1 of Article 252 of the Tax Code are met. That is, these expenses must be economically justified, documented and incurred to carry out activities aimed at generating income.

Thus, for profit tax purposes, the primary documents confirming expenses associated with the purchase and write-off of gasoline purchased using smart cards are source documents, used in accounting to account for specified costs. In particular, these are waybills, invoices from a processing or fuel company for purchased petroleum products, receipts from gas station terminals, reports from smart card holders, reports on the movement of fuel from processing or fuel companies, etc.

To confirm the economic justification of costs in tax accounting, an organization has the right to apply consumption standards for fuels and lubricants.

Please note: the relevant standards were put into effect by order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. Moreover, the new standards for fuel consumption are intended both for motor transport enterprises and for organizations involved in the management and control system, entrepreneurs and other persons, regardless of their form of ownership, operating automotive equipment and special rolling stock on vehicle chassis in the territory of Russian Federation. According to the author, when developing operational standards, the organization has the right to be guided by this document.

At the same time, for tax purposes, the cost of actually consumed fuels and lubricants is taken into account on the basis of supporting documents.

Development and filling out the form

At the moment, no general norms and rules have been adopted at the state level according to which acts of acceptance and transfer of fuel cards should be drawn up. When forming the form of such a document, its developers proceed, first of all, from the logic and practice of drawing up other, similar documentation.

As a rule, suppliers selling Rosneft, TNK or other fuel cards post card acceptance certificate forms on their websites. Any client who is legal entity, can download a sample of this document for yourself.

In different companies, such forms may have minor differences, but basically all fields are the same. In almost all cases, the client is required to indicate:

date, month and year of filling out the form;
name of the organization or its number;
surname, initials and position of the person who filled out the act;
number of power of attorney or other legal document, on the basis of which a representative of the organization can receive fuel cards;
number of cards ordered;
the names of the drivers to whom the issued cards will be assigned, as well as the license plates of their cars;
information about the bank representative;
type of issued fuel cards.

As a rule, finished fuel cards are handed over personally to the head of the organization that ordered them. At this point, the card acceptance and transfer certificate is signed.

Journal of issuing fuel cards to employees

An order (instruction) on assigning fuel cards to specific employees is drawn up in free form. For ease of control and ease of accounting, it is recommended to create a special journal in which to record the facts of issuing fuel cards to drivers and their return.

The journal contains standard information for documents of this kind:

driver's surname;
make and license plate number of the car;
type and brand of fuel being refilled;
card number;
the date of its issue;
return date;
driver's signature.

The RusPetrol company sells fuel cards to legal entities and provides information support to its clients. The company's employees will give detailed answers to all your questions.

But you can refrain from mentioning vehicles.

Full name of the driver to whom the card is given. Important point: employment contract it is necessary to issue a certificate with this driver earlier than the certificate. Moreover, the inclusion of the fuel card and the moment of transfer in the agreement between the employee and the employer is mandatory.
Name and number of the fuel card.
How many copies of the act have been drawn up?

Regarding the last point, two documents are usually drawn up: one for the employer, the second for the employee. Both must bear the signatures of both. Only in this way will the document have the desired legal force. At the end of the page there are special columns for the signatures of the recipient of the card and the one who transfers it. The manager may wish to appoint a person responsible for this process.

The act of handing over the fuel card to the driver

For example, with one coupon you can get gasoline (food) once, with one postage stamp you can send a letter once. A fuel card is a technical device (smart card) for recording the supply of fuel at a gas station and confirming the right of its holder to receive paid fuel. The card contains information about the total amount of funds within which the holder has the right to purchase fuel and lubricants. The amount of funds on the card changes at the time of transfer from the holder, as well as when fuel is supplied.

Info

That is, such cards do not have nominal value, and you can get fuel from them several times. Consequently, the fuel card does not correspond to the characteristics of a monetary document and cannot be taken into account in account 0.201.35.000 “Cash Documents”. The procedure for reflecting fuel cards in accounting depends on the terms of the agreement with the fuel supplier.

Features of the formation of an act of acceptance and transfer of an object

Attention

Certificate of acceptance of the transfer of a fuel card to the driver sample-▬▬▬▬▬▬▬ஜ Certificate of acceptance of the transfer of a fuel card to the driver sample ஜ▬▬▬▬▬▬▬Click Here:::➤ act of acceptance of the transfer of a fuel card to the driver sampleDownload here:::➤ act acceptance of the transfer of a fuel card to the driver sample ஜ▬▬▬▬▬▬▬ஜ Certificate of acceptance of the transfer of a fuel card to the driver sample applications. JavaScript is disabled in your browser, so some portal content may not display correctly. Manager, contract value, name, details.

In case of exceeding the limit, oblige employees to justify the use of fuel in excess of the limit by submitting an explanatory note to the name.

Registration of acts of acceptance and transfer of fuel cards: basic recommendations

Legal registration procedure To ensure that the tax organization does not have questions regarding fuel costs, you can resort to the following mechanism for generating papers:

Conclude an employment contract with each employee, which stipulates the use of fuel cards. If agreements were concluded earlier, then annexes can be made to them.
Draw up a fuel card acceptance certificate for each employee.
Introduce a fuel and lubricants accounting system in the form of drawing up waybills for each trip.
In accounting, fuel consumption is reported according to the delivery note issued for each fuel card.
Write off fuel and lubricants based on signed waybills.

An important nuance: cars should not be owned by drivers.

Need help?

FILESDownload a blank form for the act of transferring a fuel card to the driver.docDownload a sample act of transferring a fuel card to the driver.doc Pros The vast majority of companies operating in the transport sector or dealing with transportation are faced with problems of controlling fuel use. The use of fuel cards on a massive scale in an expanding company allows:

Optimize accounting reporting.
Using printouts, make the company’s expenses more clear, collect statistics, and improve logistics processes in general.
Reduce payment times at gas stations.
Reduce costs through a corporate discount, usually provided by fuel companies.

In a word, company managers, when working intensively on transportation, quickly understand the need to conclude contracts and issue fuel cards to their drivers.

Enter the site

The purpose for which such an act is drawn up is to formalize the process of transferring fuel cards to the client after programming. If the agreement provides for the return of the security card, a return certificate is drawn up in the same way. Development and completion of the form At the moment, no general norms and rules have been adopted at the state level according to which acts of acceptance and transfer of fuel cards should be drawn up.
When forming the form of such a document, its developers proceed, first of all, from the logic and practice of drawing up other, similar documentation. As a rule, suppliers selling Rosneft, TNK or other fuel cards post card acceptance certificate forms on their websites. Any client who is a legal entity can download a sample of this document for himself.
In different companies, such forms may have minor differences, but basically all fields are the same.

Certificate of acceptance of transfer of fuel card to the driver sample

But if these are other options, then they should appear in the text, because, in essence, the act is a mutual agreement on acceptance and transfer between the employee and the employer. Accounting for fuel cards In order to systematize the process of issuing cards, a special document is created - a journal for recording the acceptance and issuance of fuel cards. By creating it and systematically maintaining it, it is possible to draw up full-fledged reporting for any form of control over fuel consumption accounting.
The document contains basic information on the issuance process: card number, car make, license plate number, date of issue, full name of the person who issued the card and, of course, the details of the driver who received it. This document may also contain the number of the act of transferring the fuel card to the driver.

Sample act of handing over fuel cards to the driver

In almost all cases, the client is required to indicate:

date, month and year of filling out the form;
name of the organization or its number;
surname, initials and position of the person who filled out the act;
number of the power of attorney or other legal document on the basis of which a representative of the organization can receive fuel cards;
number of cards ordered;
the names of the drivers to whom the issued cards will be assigned, as well as the license plates of their cars;
information about the bank representative;
type of issued fuel cards.

As a rule, finished fuel cards are handed over personally to the head of the organization that ordered them. At this point, the card acceptance and transfer certificate is signed.
Fuel card logbook As a rule, a fuel card is assigned to a specific employee (driver). For control, you can keep a log of the acceptance and issuance of fuel cards.* There is no standard form for this document, so the institution has the right to develop it independently. The main thing is that the independently developed form contains everything required details listed in paragraph 7 of the Instructions to the Unified Chart of Accounts No. 157n. The procedure for issuing and returning fuel cards is not regulated. In practice, you can oblige an employee to hand over the card either daily or if necessary (at the end of its validity period, upon dismissal, when going on vacation, etc.). There is no need to prepare advance reports when paying for fuel and lubricants using fuel cards. *Accounting: general rules *Attention: refillable (reusable) fuel cards are not monetary documents.

Certificate of transfer of fuel cards to the driver sample free download

Hold out wages employees the cost of fuel exceeding established limits, unless the need to use fuel for business purposes has been proven. Establish that if an employee has not used the established fuel limit in the current month, the balance is carried over to the next month. Included in the Proposal are copies of documents confirming the legal status of the Participant, charters, etc.

Each driver has chips, about 15 in total. Establish that the above employees have the right to use fuel cards to refuel cars only when performing official duties and only for refueling specified vehicles. Please note that we do not check the functionality and do not support the correct operation of the site in outdated versions of browsers.

For proper operation of all portal functions, please enable JavaScript in your browser settings.

Sample act of acceptance of delivery of fuel cards to the driver

Issue fuel cards (or whatever they are called in your contract) to the following employees who use company cars while performing their duties, and set the following card limits: 1.1. Ivanov Ivan Ivanovich, car driver, No. 00000002, limit - 300 liters per month.1.2. Petrov Petr Petrovich, car driver, No. 00000001, limit - 250 liters per month.1.3.
Semenov Semyon Semenovich, driver of the car, No. 00000003, without limit....2. Establish that the above employees have the right to use fuel cards to refuel vehicles only when performing official duties and only to refuel the specified vehicles.3. Oblige workers to submit reports on fuel use and waybills by...4. In case of exceeding the limit, oblige employees to justify the use of fuel in excess of the limit by submitting an explanatory note addressed to...

The act of transfer and acceptance of goods is an important document in economic relations. It is necessary to compare the goods received or services provided and the actions actually performed.

The acceptance and transfer certificate confirms the integrity of the goods, its redemption value and other important characteristics characteristic of this particular product ( serial number, brand, etc.).

There is no statutory template for this document. It all depends on the individual characteristics of the goods being transferred and the transaction being concluded. Despite this, the law establishes the minimum characteristics that must be on the form:

Subject of the transaction (name);
Product characteristics: article number, brand, etc.;
The responsible or authorized person transferring the goods and receiving them;
Name of the organization transferring the goods;
Date of preparation and signing of the Act;
Signatures and seals of the parties;
Reference to the agreement in accordance with which this Act was drawn up (for example,);
Information regarding claims regarding the quality of the transferred product;
Cost according to the contract;
Number of acts.

You should not automatically sign the acceptance certificate without first checking the quality of the goods. By signing the act, you agree that you have no claims and everything that happens in the future with the product is entirely your responsibility.

How to draw up a transfer and acceptance certificate

The form is drawn up in two copies.

If one of the parties is an individual, then it is important to indicate all his passport details and places of registration.

Acceptance and transfer certificates are drawn up both for individual goods and for a group of goods. In the latter case, it is important that there is relevant information in the act of completing the transferred cargo.

If desired or necessary, the actual place of transfer of the cargo is specified in the act.

The absence of the Act limits the rights of the parties regarding claims against each other in the future. That is why it is important to have this document in hand.

Download the acceptance certificate (samples)

You can download acceptance certificates of the 2019 sample from us:

Form of the act of acceptance and transfer of goods under the purchase and sale agreement
Form of the act of acceptance and transfer of goods for storage
Download the act of acceptance and transfer of property to the authorized capital
Download the Certificate of acceptance and transfer of services provided
Download the transfer deed under the lease agreement for non-residential premises
Download the Certificate of acceptance and transfer of work performed under the contract

Darpol Belarus #4 September 30, 2014, 14:35 and don’t forget the agreement on liability. I want to draw the moderator's attention to this message because: A notification is being sent... scotch Belarus, Minsk #5 September 30, 2014, 17:00 Darpol wrote: and don’t forget the agreement on liability. I suppose if cars are assigned to them, then D o MO is also there. Although the absence of an agreement does not exempt from MO for valuables that were transferred under signature, under a deed or invoice. I want to draw the moderator's attention to this message because: A notification is being sent... « First ← Prev.1 Next.

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That is, such cards do not have a nominal value, and you can use them to receive fuel several times. Consequently, the fuel card does not correspond to the characteristics of a monetary document and cannot be taken into account in account 0.201.35.000 “Cash Documents”. The procedure for reflecting fuel cards in accounting depends on the terms of the agreement with the fuel supplier.

400 bad request

The decision to recognize the use of fuel for official purposes is made by the director by issuing an order.5. Withhold from employees' wages the cost of fuel exceeding established limits, unless the need to use fuel for business purposes has been proven.6. Establish that if the employee has not used the established fuel limit in the current month, the balance is carried over to the next month.7.

Attention

Control over the use of fuel cards for the purposes specified in clause 2 shall be assigned to...8. Control over the retention of fuel costs above the limit is assigned to the accountant...Director signature I.O. Last name Something like that. In general, in this order you can write down all the nuances.

When hiring a new employee and/or issuing cards to them, make the same order for each. I want to draw the moderator's attention to this message because: A notification is being sent...

The act of handing over the fuel card to the driver

Important

Info

Semenov Semyon Semenovich, driver of the car, No. 00000003, without limit....2. Establish that the above-mentioned employees have the right to use fuel cards to refuel vehicles only when performing official duties and only to refuel the specified vehicles.3. Oblige workers to submit reports on fuel use and waybills by...4.

In case of exceeding the limit, oblige employees to justify the use of fuel in excess of the limit by submitting an explanatory note addressed to...

Document forms

Legal registration procedure To ensure that the tax organization does not have questions regarding fuel costs, you can resort to the following mechanism for generating papers:

Conclude an employment contract with each employee, which stipulates the use of fuel cards. If agreements were concluded earlier, then annexes can be made to them.
Draw up a fuel card acceptance certificate for each employee.
Introduce a fuel and lubricants accounting system in the form of drawing up waybills for each trip.
In accounting, fuel consumption is reported according to the delivery note issued for each fuel card.
Write off fuel and lubricants based on signed waybills.

An important nuance: cars should not be owned by drivers.

Log of acceptance and issuance of fuel cards

Accounting: receiving a card for free* In this case, there is no need to reflect the card in accounting. At the same time, to control the safety of the fuel card, you can enter an additional off-balance sheet account, for example, account 27 “Fuel cards” in the context of financially responsible persons. Specify additional off-balance sheet accounts in the accounting policy for accounting purposes.
When you receive a fuel card in your accounting, make the following entry: * Debit 27 – the fuel card received free of charge is recorded in the off-balance sheet account. * This procedure is established by part 3 of article 8 of the Law of December 6, 2011 No. 402-FZ, paragraphs 6, 332 of the Instructions to the Unified Chart of accounts No. 157n.2. Forms: Journal of acceptance and issuance of fuel cards<…Когда понадобится: если учреждение выдает карты водителям, по которым они заправляют автомобили. Выдачу карт нужно зарегистрировать.
RSS Print Category: Labor LawAnswers: 4 You can add a topic to your favorites list and subscribe to notifications by mail. « First ← Prev.1 Next → Last (1) » Dred #1 September 29, 2014, 12:14 No ratings Good afternoon! Our company has several cars that are refueled at gas stations using a magnetic card (chip). Each driver has chips, about 15 in total. Maybe there is a sample order for assigning poplar magnetic cards to drivers, and what needs to be indicated there?? I want to draw the moderator's attention to this message because: A notification is being sent...
Dred #2 September 30, 2014, 10:12 am I want to draw the moderator’s attention to this message because: Notification is being sent... scotch Belarus, Minsk #3 September 30, 2014, 2:08 pm I ORDER: 1.

Sample order for issuing fuel cards

Fuel card logbook As a rule, a fuel card is assigned to a specific employee (driver). For control, you can keep a log of the acceptance and issuance of fuel cards.* There is no standard form for this document, so the institution has the right to develop it independently. The main thing is that the independently developed form contains all the mandatory details listed in paragraph 7 of the Instructions to the Unified Chart of Accounts No. 157n. The procedure for issuing and returning fuel cards is not regulated.

In practice, you can oblige an employee to hand over the card either daily or if necessary (at the end of its validity period, upon dismissal, when going on vacation, etc.). There is no need to prepare advance reports when paying for fuel and lubricants using fuel cards. *Accounting: general rules *Attention: refillable (reusable) fuel cards are not monetary documents.

The order on fuel standards must contain a link to the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r with updated standards. It should also be noted that the company sets standards precisely in accordance with this document. Then write down for which cars the company determines gasoline consumption limits.

If there are several cars, the easiest way is to draw up the standards in a table. One order can approve both summer and winter (increased) standards. To do this, you need to write down the exact dates of the months from which the company will write off more or less gasoline.
In conclusion, it is worth writing down who will monitor economical fuel consumption and maintain documentation.

Sample order for issuing fuel cards to employees

Then documents of such a plan will bear the signature of the appointed financially responsible person. Cost of a fuel card In general, the peculiarity of a fuel card is that it can be issued in three possible ways:

For free.
With the condition of return. The driver leaves a cash deposit for it. When the card is returned, a reverse posting is made to the accounting department.
In this case, the cost of the card should not appear anywhere. That is, the overall expenses of the organization should not increase or decrease as a result. This follows from Article 250 of the Tax Code.
With payment, for a certain amount. In this situation, the cost is immediately written off to the production cost account.

The presented sample act specifies a gratuitous transfer.