Gasoline cards invoice at the end of the month. How to record the purchase of fuel using fuel cards

Fuel card accounting

Accounting for fuel cards in accounting.

A representative of a company purchasing fuel cards for production needs contacted AS-AUDIT.

Question:
How to take into account fuel cards in accounting and capitalize gasoline using them?

Answer:
The essence of the operations boils down to the following: an organization purchases a fuel card and uses it to pay for fuel at gas stations throughout the month in one-time payments. Information about the amount of fuel purchased is reflected on the map. Fuel costs are included in the organization's expenses.
For convenience, we use a numerical example.
Example. The organization made an advance payment to the supplier for 1000 liters of gasoline at a price of 11.8 rubles. per 1 liter (including VAT 1.8 rubles) sold using a fuel card. The cost of the fuel card was paid separately to the supplier in the amount of 118 rubles, including VAT of 18 rubles. Using this card, 990 liters of gasoline were selected, of which at the end of the month 20 liters remained unused in the car’s gas tank.
In this situation, we can recommend 3 accounting options (the third option is the least labor-intensive):

Option 1

D19 K60-1 Amount, rub. 18

D68 K19 Amount, rub. 18

Availability of invoice

D71 K50-3 Amount, rub. 100

D10-3 K71 Amount, rub. 9900 (990 x (11.8 - 1.8))

D19 K71 Amount, rub. 1782 (990 x 1.8)

D 60-1 Subaccount. “Settlements with suppliers” K 60-2 Subaccount. “Advances issued” 11,682

D50-3 K71 Amount, rub. 100

In accordance with the Guiding document R3112194-0366-03 “Consumption standards for fuels and lubricants in road transport” (approved by the Ministry of Transport of the Russian Federation on April 29, 2003), fuel consumption rates are established on the basis of the actual mileage (based on the traveler) multiplied by fuel consumption rate for the corresponding brand of car (l/100 km), adjusted by the coefficients taking into account the factors set out in R3112194-0366-03. In accordance with the letter of the Department of Tax Administration for Moscow dated April 30, 2004 No. 26-12/31459, the supporting document for writing off expenses for fuel and lubricants is a waybill.

At the end of the month, based on the documents issued by the supplier, the following entries are made:
The supply of gasoline by the supplier to the fuel card holder is reflected according to the supplier's invoice.
D71 K60-1 Subaccount. “Settlements with suppliers” Amount, rub. 11,682 (990 x 11.8)

D68 K19 Amount, rub. 1,782

Option 2

Funds were transferred to the supplier as an advance payment for purchased gasoline
D 60-2 Subaccount. “Advances issued” K 51 Amount, rub. 11,800 (1000 x 11.8)

Funds were transferred to the supplier to pay for the purchased fuel card
D 60-1 Subaccount. “Settlements with suppliers” K 51 Amount, rub. 118

The fuel card received from the supplier has been accepted for accounting.
D 50-3 K 60-1 Amount, rub. 100 (118 - 18)

The amount of VAT presented to the organization by the supplier is reflected
D19 K60-1 Amount, rub. 18

The amount of VAT paid by the organization when purchasing the card is accepted for deduction
D68 K19 Amount, rub. 18
Note: to accept VAT for deduction in accordance with Article 172 of the Tax Code of the Russian Federation, the following conditions must be met
Goods (work, services) were purchased for the production of goods (work, services), the sale of which is recognized as an object of VAT taxation
Availability of invoice
Capitalization of purchased goods (works, services)
Actual payment for purchased goods (works, services)

Issuance of a fuel card upon report to the driver is reflected
D71 K50-3 Amount, rub. 100

Gasoline filled into the vehicle tank using a fuel card was credited based on the report and other documents issued by the electronic terminal

The amount of VAT on capitalized gasoline is reflected

Previously issued advance payment has been offset (prepayment)

The driver returned the fuel card to the organization's cash desk
D50-3 K71 Amount, rub. 100

At the end of the month, based on the documents issued by the supplier, the following entries are made:

Accepted for deduction of VAT on paid and capitalized gasoline based on the received invoice.
D68 K19 Amount, rub. 1,782

Option 3 (least labor intensive).

Funds were transferred to the supplier as an advance payment for purchased gasoline
D 60-2 Subaccount. “Advances issued” K 51 Amount, rub. 11,800 (1000 x 11.8)

Funds were transferred to the supplier to pay for the purchased fuel card
D 60-1 Subaccount. “Settlements with suppliers” K 51 Amount, rub. 118

The fuel card received from the supplier (118 - 18) has been accepted for accounting.
D 50-3 K 60-1 Amount, rub. 100

The amount of VAT presented to the organization by the supplier is reflected
D19 K60-1 Amount, rub. 18

Issuance of a fuel card upon report to the driver is reflected
D71 K50-3 Amount, rub. 100

At the end of the month, based on the documents issued by the supplier
Gasoline filled into the vehicle tank using a fuel card based on the supplier’s invoice was credited
D10-3 K60-1 “Settlements with suppliers” Amount, rub. 9900 (990 x (11.8 - 1.8))

The amount of VAT on capitalized gasoline is reflected
D19 K60-1 Amount, rub. 1782 (990 x 1.8)

Previously issued advance payment has been offset (prepayment)
D 60-1 “Settlements with suppliers” K 60-2. “Advances issued” Amount, rub. 11682

Accepted for deduction of VAT on paid and capitalized gasoline based on the received invoice.
D68 K19 Amount, rub. 1,782

The cost of gasoline consumed by the organization was written off based on the vehicle's waybill.
D20 (23, 26, 29, 44) K10-3 Amount, rub. 9,700 ((990 - 20) x (11.8-1.8))
The actual amount of gasoline consumed is determined based on the vehicle's mileage and the gasoline consumption rate per 100 km. The gasoline consumption rate is approved by order of the manager based on a control measurement of fuel consumption.
In accordance with the Guiding document R3112194-0366-03 “Consumption standards for fuels and lubricants in road transport” (approved by the Ministry of Transport of the Russian Federation on April 29, 2003), fuel consumption rates are established on the basis of the actual mileage (based on the traveler) multiplied by fuel consumption rate for the corresponding brand of car (l/100 km), adjusted by the coefficients taking into account the factors set out in R3112194-0366-03. In accordance with the letter of the Department of Tax Administration for Moscow dated April 30, 2004 No. 26-12/31459, the supporting document for writing off expenses for fuel and lubricants is a waybill.
Note: in accordance with paragraphs. 11 clause 1 art. 264 of the Tax Code, an organization has the right to include expenses on gasoline as expenses for tax purposes; this can be done even if the vehicle is leased by the organization (Letter of the Department of the Ministry of Taxes and Taxes for Moscow dated January 23, 2003 N 26-12/4740).

Companies whose operations involve transport have a separate expense item related to the purchase of petroleum products. The purchase of fuel (hereinafter referred to as fuels and lubricants) can be carried out for money, by non-cash transfer or by writing off liters from a fuel card.

The smart card allows you to control at what time, in which terminal, at what cost and what volume of fuel and lubricants was purchased. These plastic cards are in good demand. Therefore, the question of how to competently organize fuel card accounting is as logical as the question.

What is a fuel card?

Previously, companies and individuals used fuel coupons, which allowed them to control their fuel consumption. They had the following features:

differed in a specific limit of fuels and lubricants;
when refueling a car, liters of fuel were written off;
the unclaimed balance of gasoline was reflected.

Today, coupons are used for one-time refueling of cars. They were replaced by more advanced ones - fuel cards with a built-in microprocessor. The chip contains information about the limit of funds intended for the purchase of fuel and lubricants and additional services at gas stations, as well as information about the fuel range and services provided by the supplier.

A fuel card is convenient because:

its chip stores data on fuel consumption electronically;
allows you to find out the remaining fuel quantity and time of refueling at any time;
available for registration to individuals and organizations;
speeds up the service process at gas stations;
allows you to save due to discounts that apply when registering a large limit;
makes it possible to avoid unnecessary paperwork when reporting to your superiors;
simplifies accounting (all information is contained in the card owner’s personal account).

Reference: The accountant’s work is also simplified by the fact that he does not need to reflect the issuance of fuel cards in accounting and make postings of funds that are not actually issued.

Types of cards

According to the format of restrictions, two types of plastic cards are distinguished:

Unlimited– the cardholder is not limited by time limits and can spend the entire amount of fuel at his own discretion. The buyer has the opportunity to limit the discharge of fuel and lubricants to a daily or monthly limit by submitting the appropriate application. When the paid amount of fuel runs out, the card will temporarily stop working.
Limited– the buyer has the right to spend funds (number of liters), the volume of which does not exceed the established limit per day or per month. If you wish to make changes, you must submit an application in an approved form to the fuel supplier, and then the card will be reformatted. For example, the limit is 20 liters of AI-95 fuel per day. In this case, the buyer can consume no more than 20 liters of fuel from 00:00 to 24:00 at a time or over several refills. The purchased volume of fuel and lubricants is reduced by the amount of liters written off. Each new day gives the cardholder the opportunity to fill up with gasoline within the limit.

Based on the accounting unit, the following types of cards are distinguished:

Liter– a specific volume of fuel is purchased, the delivery of which does not depend on the cost of fuel established on the date of refueling.
Cash– funds are credited to the balance of the smart card, and fuels and lubricants are issued at the market price current at the time of the request, within the amount available for debiting.

Important: A smart card is not a means of payment, but a kind of storage of fuel in liters paid for by the company. So, the buying company transfers money to the settlement account of the selling company (fuel company) and specifies in the payment purpose the number of the card with a chip, where the purchased liters of gasoline are subsequently credited. The fuel card gives the holder the right to refuel using it at the station of the supplier that issued the plastic and at partner gas stations.

A receipt is issued for the cost of gasoline requested by the driver, which indicates the card number, date and time of issue of fuel, terminal number, type and volume of gasoline purchased, as well as the price. But in essence, this is not a cash receipt, since no payment is received when fuel is supplied.

At the end of the month, the fuel company provides an invoice, a delivery note for the goods and a report for the past month, which indicates the card number, date, time, gas station terminal, volume of gasoline dispensed, its brand and price, as well as the available balance on the smart card.

Smart card accounting

A plastic card is usually assigned to a specific employee. To maintain control, you should obtain a journal for recording the receipt and issuance of cards. Due to the lack of a uniform template, the form of the statement is approved by each organization individually.

The main columns that may be present in the log:

model and license plate number of the vehicle, which is entrusted to the driver and also to the card holder;
Full name of the employee and his signature;
the date the card was handed over to the employee personally;
date of return of the card by the driver.

The procedure for issuing and returning cards is not fixed anywhere. That is, management may oblige the employee to submit it every day after a shift, or when circumstances require it (in case of dismissal, going on vacation, etc.). Drawing up advance reports when paying for fuel is optional.

Accounting entries

Important: The procedure for registering cards depends on the agreement with the fuel company.

Free Ownership. Accountants record only those assets accepted free of charge that can be sold in the future to generate income. And since the chip card is assigned to a specific organization and its sale is impossible, information about it is not reflected in the enterprise’s income and expense accounting system.

Receipt on return terms. The purchasing company must transfer the deposit for the card to the supplier. When the plastic expires, the organization will return it, and the fuel company will refund the cost of the card. Since the fuel card is the property of the supplier, this asset should be accounted for separately from the property owned by the purchasing company (clause 5 of PBU 1/2008). Therefore, in accounting, the entrusted document must be transferred to an off-balance sheet account in monetary units. For chip cards, it is allowed to open a sub-account, for example 015 “Fuel cards”.

The procedures for accepting and paying for a fuel card must be reflected in accounting in the form of postings - debits and credits (hereinafter referred to as D and C):

D 60 K 51 – the cost of the deposit for the card has been paid.
D 009 – the amount of the deposit has been posted.
D 015 “Fuel cards” - the card is included in the company’s balance sheet.

When making a return to the owner company:

D 51 K 60 – the amount of the deposit for the card has been received.
By 009 – the value of the collateral is written off.
K 015 “Fuel cards” - the card has been removed from off-balance sheet accounting.

Purchasing a fuel card. In this case, the price of plastic (excluding tax) can be immediately written off as expenses (clause 5 of PBU 10/99), and noted separately on account 19 “VAT on values received,” and the cost of the chip card - on an off-balance sheet account (015 “ Fuel cards").

The accountant needs to make the following entries:

D 60 K 51 – card payment.
D 20 (23, 26, 44...) K 60 – writing off the cost of the smart card as expenses.
D 19 K 60 – VAT accounting.
D 015 “Fuel cards” - accounting for a plastic card.
D 68 subaccount “Calculations for VAT” K 19 – deduction of VAT on the cost of fuel.

Important: The “smart” card is issued to the employee, who subsequently receives the accrued liters of fuel using it. This operation is not confirmed by debit/credit, since the employee does not receive funds in hand. To use account 71 “Settlements with accountable persons” in this case means to violate reporting.

Fuel accounting is maintained on account 10 “Materials”, subaccount 10.3 “Fuel”. All manipulations are also confirmed by documents. Costs are calculated according to the waybills submitted by the responsible person and the reports provided by the system.

Let's sum it up

Maintaining fuel cards allows you to control fuel consumption and significantly simplifies the work of an accountant.

Documents provided by the supplier company every month: invoice, transaction report, acceptance certificate, facilitate the rapid preparation of financial statements.

They will confirm your mileage, and a certificate from the accounting department will show your fuel consumption.

If there is only control over the use of fuel and lubricants, the confirmation will be waybills and paper reports from the system.

If only mileage is monitored in transport, then paper reports from the system and an accounting certificate certified by the person responsible for the operation of the vehicle will be the basis for accounting for fuel and lubricants.

When equipping a vehicle with systems for monitoring mileage and fuel consumption, signed reports from the system by the responsible person will suffice.

Fuel and lubricants when accounting for taxes

Tax legislation does not require mandatory rationing of fuel and lubricant costs.

If a decision has been made in favor of rationing, then in order to write off fuel as an expense in the future, the following must be taken into account:

With OSNO, the entire spent volume of fuel and lubricants is entered into the “Expenses” column on the last working day of the month (Article 264 of the Tax Code of the Russian Federation). VAT, which is indicated in the supplier’s invoice, is taken into account as a deduction when the cost of purchased fuels and lubricants is reflected in accounts receivable 10 “Materials” (letter Ministry of Finance No. 03-07-11/335).
Accounting for fuels and lubricants on fuel cards under a simplified taxation system occurs by entering purchased and used fuels and lubricants into the “Expenses” column. We recommend that you read Art. 346.16 of the Tax Code of the Russian Federation, letter of the Federal Tax Service No. ШС-37-3/15988, letter of the Ministry of Finance of the Russian Federation No. 03-11-09/413.

How to take into account fuels and lubricants in the accounting department of an enterprise

Accounting for fuel and lubricants is reflected in the postings. When purchasing fuel, the following transactions are made:

D 60 – advance – K 51 (the transferred amount for fuel and lubricants is reflected as an advance).
D 68 – K 60 – advance payment (acceptance for deduction of VAT on advance payment after receipt of the corresponding invoice).

Purchases of fuel and lubricants using fuel cards must be marked with the date in which the card issuer's report was received. After receiving the report, the organization can record the use of fuels and lubricants based on waybills or certified papers from the system for monitoring mileage and/or consumption of fuels and lubricants. The following entries will be made in the accounting department:

D 10 – K 60 (registration of fuel and lubricants based on reports from the issuer of fuel cards).
D 19 – K 60 (reflection of VAT on fuel and lubricants).
D 68 – K 19 (acceptance for deduction of value added tax on the cost of fuel and lubricants).
D 60 – advance – K 60 (recovery of VAT, which was deducted from the advance payment).
D 60 – K 60 – advance payment (the amount for fuel on fuel cards is counted as payment for fuel).
D 20 (26, 44) – K 10 (accounting for the amount paid for fuel and lubricants in the “Expenses” column).

There are cases when the production of a fuel card is paid separately. In this case, it is allowed to write off the cost of the card as expenses (PBU 10/99) after receiving it. Card accounting is allowed on a auxiliary account (for example, open account 012 for these purposes). The valuation of cards held in such an account is conditional, for example, 20 rubles per unit.

The wiring in this case will look like this:

D 20 (26, 44) – K 60 (reflection of the price of the fuel card).
D 19 – K 60 (reflection of VAT on the price of the fuel card).
D 68 – K 19 (acceptance of deduction of value added tax from the price of a fuel card).
D 012 (imputed cards credited to auxiliary account).

What are fuels and lubricants. How to keep records of fuel and lubricants using fuel cards (gasoline) in 2019. What are fuel cards? Features of accounting for fuel and lubricants in non-profit organizations and budgetary organizations

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The work of any enterprise consists of many processes, each of which ultimately leads to profit.

They may involve means that directly or indirectly relate to the production process, provision of services and performance of work. But sometimes the question arises of how to take them into account correctly.

Highlights

All work of the enterprise involves the use of various resources. One of them is gasoline.

The purpose of its use is determined by the type of activity of the enterprise. It may or may not refer to inventory.

For example, for a transportation company, it refers to inventory.

If an enterprise is engaged in the production of food products, but at the same time independently delivers its goods to points of sale, then it relates to non-production costs, but is taken into account when calculating financial results.

If gasoline is used as a means of ensuring the movement of a person who has a specific assignment related to the needs of the enterprise, then such expenses are taken into account, but do not affect.

Please note that gasoline can be used as fuel not only for refueling and driving vehicles.

It can be used to refuel working equipment, such as a gasoline trimmer or file.

In this case, it may relate to general business expenses if this equipment is used to improve the surrounding area.

But in the case where these devices are a means of generating profit, it relates to production costs.

As you can see, this issue contains a lot of nuances that are worth understanding in more detail.

Definitions

This article will use a number of terms that are not related to the financial sector, but are directly related to the issue under discussion. Let's consider their meaning.

For what purpose is it carried out?

Fuels and lubricants, in particular gasoline, are materials without which it is difficult to imagine the operation of any enterprise today.

The use of gasoline may be directly related to the production process or used for indirect operations. In any case, it is necessary to keep records of it.

Depending on the purpose for which the material is used, it can be classified as industrial, which will reduce the tax base, increase the cost of production and correctly calculate the final price of the goods supplied by the enterprise to its consumers.

Based on the foregoing, we can conclude that accounting for fuel and lubricants, as well as other materials, is carried out for the purpose of correctly calculating financial results, carrying out financial planning, as well as settlements with the budget in the form of tax payments.

Legal basis

When working with fuel and lubricants on fuel cards, the following regulatory framework is used:

Accounting rules and a chart of accounts are also used to maintain records.

Accounting for fuel and lubricants using fuel cards

We have already given the definition of a fuel card in one of the previous paragraphs. Let's look at what types there are.

They are distinguished by the presence of restrictions:

Another method of classification is the accounting unit. On this basis they distinguish:

Using fuel cards is a convenient and profitable way of payment. Therefore, it is often used by legal entities. At the same time, it is important that the company maintains correct accounting of funds.

To do this, use a chart of accounts, as well as a developed one, which should contain information about:

cost of fuels and lubricants;
method of accounting for fuel and lubricants costs;
on methods for adding cards to the balance sheet of an enterprise;
creating a special accounting journal;
name of the fuel and lubricants storage location.

Special sheets are used for accounting.

Which transactions are displayed?

Accounting for fuel cards is carried out on the basis of a fuel supply agreement or a delivery note.

For this purpose, account 10.6 – “Other materials” is used. But before the amount is deposited into this account, it is necessary to carry out a number of business transactions.

Let's take a closer look at what transactions are used to account for a fuel card:

A card for use is issued to the driver, who must receive assigned fuel and lubricants using it. It is important that this operation is not confirmed by accounting entries, since the person does not receive funds in hand.

A common accounting error is the use of 71 accounts in this case, which is unacceptable and leads to a violation of reporting.

Gasoline itself is accounted for in account 10.3 “Fuel.” All operations are also documented. Expenses are calculated on the basis provided by the person.

You can see what operations are carried out before writing off materials as expenses in the table below:

Debit	Credit	Operation	Document
60.2	51	Transfer of payment for fuel and lubricants to the supplier
10.3	60.1	Acceptance of fuel and lubricants for registration	, , report
19	60.1	VAT included
68	19	VAT deduction	Invoice
60.1	60.2	Prepayment accounting	Accounting certificate
20, 26, 44	10.3	Writing off the purchase of fuel used on the card	Accounting on the right Waybill

Documentation

Accounting and write-off of fuel and lubricants on fuel cards must be documented. It is manufactured by a company that supplies gasoline.

But the costs associated with this operation are borne by the customer. The basis for accounting is a bank statement.

The cost of the card is indicated in the delivery note. If one is used. The cost of the card, like any product, is paid.

An invoice is used to calculate it, and a purchase ledger is used to deduct it. All costs incurred by the company in connection with the production of the card are included in the expenses recorded in the accounting certificate.

The card is issued to the responsible person against signature. Accounting for materials that rely on it is carried out on the basis of the following documents:

invoice;
packing list;
monthly transaction report.

You can see exactly how they are applied in the table presented in the paragraph above.

In addition to accounting, the enterprise must keep tax records of fuels and lubricants and fuel cards. An enterprise, as a consumer, pays VAT on goods such as a fuel card.

The deduction is made if the transactions for which the card was purchased are subject to VAT. This operation is carried out after the card has been registered and received.

Fuel can be included in consumables and its value will reduce the tax base if it was used directly for the purpose of generating income, which is documented.

Emerging nuances

The example of fuel and lubricants accounting presented above is used for most commercial organizations and enterprises.

But for certain types of organizations, slightly different accounting is used. Let's look at this in more detail.

In NGOs

Non-profit organizations do not provide for income generation. Therefore, they carry out accounting using slightly different methods. NPOs do not pay income tax, therefore, they do not keep tax records.

But since the organization’s balance sheet has income and expense parts, it is imperative to keep financial records.

To solve many problems, NPOs can use fuels and lubricants. They, like other enterprises, are accounted for in account 10.3.

Video: accounting of waybills and fuels and lubricants

But since their consumption is not related to production, the use of gasoline is reflected in account 26 - “general business expenses.” Otherwise, the wiring is the same as for commercial enterprises.

Budgetary institution

A separate issue is the accounting of fuel at state enterprises, which are referred to as budgetary organizations. A different chart of accounts is used for them.

The procedure for accounting for fuel and lubricants using fuel cards in a budgetary institution is presented below:

Debit	Credit	Operation
120105510 1302022830	1302022730 120101610	Reflection of the cost of purchased fuel cards
120822560	120105610	Reflection of cards issued to branches
110503340	120822660	Displaying the cost of materials for which advance payment was made by cash card
110503340	120822660	Displaying the cost of materials paid with a liter card
140101222 140101272	110503340	Transferring the cost of fuel and lubricants to current expenses
110601310	110503340	The amount of funds used to conduct the company's main activities is reflected.

Having examined the table, we can conclude that the accounting of fuels and lubricants at budgetary enterprises differs significantly from private ones.

Since it displays the use of the card depending on its type, as well as the issuance of payment funds in hand in the accounting documents. What standard accounting transactions do not provide for.

Fuels and lubricants, namely gasoline, are one of the products that are most often used in enterprises.

In accounting, fuels and lubricants purchased using a fuel card are credited to account 10 “Materials”. Accept fuel for accounting at actual cost (excluding VAT) (clauses 5, 6 of PBU 5/01). The amount of VAT allocated in the invoice should be reflected separately on account 19 “VAT on purchased assets”.

In fuel and lubricants accounting, capitalize on the day when ownership of the fuel transferred to the organization. This is due to the fact that account 10 “Materials” is intended to reflect information about the availability of materials owned by the organization as a property (Instructions for the chart of accounts). The date of transfer of ownership may be stipulated in the contract (for example, fuel may become the property of the buyer on the date of payment for fuel and lubricants) (Article 223 of the Civil Code of the Russian Federation). If the contract does not provide for a special procedure for the transfer of ownership rights, then it passes to the buyer at the time of the actual supply of fuel and lubricants to the consumer (Article 458 of the Civil Code of the Russian Federation). That is, when refueling a car.

If ownership of fuels and lubricants transfers at the time of payment, open subaccounts for account 10 “fuels and lubricants in the supplier’s tanks” and “fuels and lubricants in the gas tanks of cars”. On the payment date, make the following entry:

- accepted for accounting of fuels and lubricants, the ownership of which has transferred to the organization (based on the invoice).

As fuels and lubricants are actually released, make notes:

- fuels and lubricants filled into the vehicle tank are capitalized (based on gas station receipts).

If the fuel becomes the property of the organization at the time of refueling, make the following entry in the accounting records for this date:

Debit 10-3 Credit 60

- fuels and lubricants are capitalized.

VAT can be deducted only upon receipt of an invoice from the supplier (clause 1 of Article 172 of the Tax Code of the Russian Federation).

An example of recording the purchase of fuels and lubricants using fuel cards in accounting. Ownership of fuel and lubricants passes to the organization at the time of refueling

On June 4, Alpha LLC entered into an agreement with the gas station for servicing a cash fuel card. On the same day, the organization paid for the card, the cost of which is 118 rubles. (including VAT - 18 rubles). According to the agreement, there is no fee for servicing the card; ownership of the fuel and lubricants passes to Alfa at the time of refueling. The card is intended for refueling a KamAZ-5320 vehicle, which is used to deliver finished products to customers.

On June 5, the fuel card was received and handed over to the driver Yu.I. Kolesov.

On June 30, Alpha transferred an advance in the amount of 5,900 rubles to the card. (including VAT - 900 rub.).

The following entries were made in the organization's accounting records.

Debit 60 Credit 51
- 118 rub. - paid fuel card;

Debit 44 Credit 60
- 100 rub. (118 rubles - 18 rubles) - the cost of the card was expensed;

Debit 19 Credit 60
- 18 rub. - VAT is reflected on the cost of the purchased card;

Debit 015 “Fuel cards”
- 118 rub. - fuel card is taken into account;

- 18 rub. - accepted for deduction of input VAT on the purchased card.

Debit 60 subaccount “Advances issued” Credit 51
- 5900 rub. - advance payment is transferred to the card.

During the month (July), Kolesov received 380 liters of diesel fuel using his card at a price of 15 rubles. per liter (including VAT - 2.29 rubles):

July 3 - 180 liters for the amount of 2700 rubles. (including VAT - 412 rubles);
July 17 - 200 liters for the amount of 3000 rubles. (including VAT - 458 rubles).

The Alpha accountant reflected the purchase of fuel and lubricants with postings.

Debit 10-3 Credit 60
- 2288 rub. (180 l × (15 rubles - 2.29 rubles)) - fuels and lubricants are capitalized (based on gas station receipts);

Debit 19 Credit 60
- 412 rub. - input VAT on fuel and lubricants is taken into account.

Debit 10-3 Credit 60
- 2542 rub. (200 l × (15 rubles - 2.29 rubles)) - fuels and lubricants are capitalized (based on gas station receipts);

Debit 19 Credit 60
- 458 rub. - input VAT on fuel and lubricants is taken into account.

invoice;
acceptance certificate indicating the volume and cost of fuel actually supplied;
report on fuel card transactions.

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

Debit 60 Credit 60 subaccount “Advances issued”
- 5700 rub. (2288 rubles + 412 rubles + 2542 rubles + 458 rubles) - the previously transferred advance payment is credited;

Debit 68 subaccount “VAT calculations” Credit 19
- 870 rub. (412 rub. + 458 rub.) - accepted for deduction of VAT on fuel and lubricants (based on an invoice).

Documentary evidence

The amount of consumed fuels and lubricants must be documented (clause 1, article 9 of the Law of December 6, 2011 No. 402-FZ, clause 1, article 252 of the Tax Code of the Russian Federation). Use travel documents to confirm. Samples of waybills that are used when operating trucks and cars are approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. For information on how to fill out a waybill, see How to reflect the purchase of fuel and lubricants in cash in accounting .

Fuel quantity calculation

Based on the waybill data, calculate the amount of fuel that is written off as expenses. To do this, use the formula:

Fuel write-off

The cost of fuel, which is written off as expenses, depends on the method of estimating fuel oil ( FIFO, at average cost ) (clause 16 PBU 5/01).

When writing off fuel and lubricants in accounting, make the following entry:

Debit 20 (23, 26, 44...) Credit 10-3

- the cost of consumed fuel is written off (based on the waybill).

BASIC

Depending on the nature of the use of transport, costs for fuel and lubricants should be included in:

material expenses (when providing motor transport services) (subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated November 14, 2006 No. 20-12/100253);

other expenses associated with production and sales (when using vehicles for the needs of the organization) (subclauses 11 and 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

To calculate income tax, fuels and lubricants are taken into account at purchase prices (clause 2 of Article 254, subclause 11 of clause 1 of Article 264 of the Tax Code of the Russian Federation). If VAT is included in the price and is highlighted in the payment documents as a separate line, then the amount of this tax should be excluded (clause 1 of Article 170 of the Tax Code of the Russian Federation). VAT on the basis of an invoice can be deducted (clause 1 of Article 172 of the Tax Code of the Russian Federation).

If the costs of purchasing fuel and lubricants are considered material expenses, write them off taking into account materials evaluation method which the organization applies (clause 8 of Article 254 of the Tax Code of the Russian Federation).

If the costs of purchasing fuel and lubricants are classified as other expenses, write them off at the actual cost of acquisition (excluding VAT) (subclause 11, clause 1, article 264, clause 1, article 170 of the Tax Code of the Russian Federation).

For information on the application of fuel consumption standards when calculating income tax, see How to reflect the purchase of fuel and lubricants for cash in tax accounting .

Situation: when can the cost of fuels and lubricants purchased using a fuel card be included in expenses for calculating income tax?

Include the cost of fuel and lubricants in expenses on the date of acceptance of the waybill for accounting. And if fuel costs are recognized as direct, fuel and lubricants - as the goods (work, services) are sold in the cost of which they are included.

The dates for writing off fuel and lubricants in accounting and tax accounting are the same. This is explained by the fact that the basis for writing off fuel and lubricants is a correctly executed waybill. It is this document that confirms the validity of writing off fuel and lubricants (letter of the Ministry of Finance of Russia dated August 1, 2005 No. 03-03-04/1/117, clause 1 of Article 252 of the Tax Code of the Russian Federation). After the waybill has been registered, the cost of fuel and lubricants consumed on it can be included in expenses that reduce taxable profit. Gas station receipts must be attached to the waybill.

When using fuel cards, by the time the fuel is actually received, their cost has already been paid by the buyer. Therefore, this procedure for writing off fuel applies to both organizations that use the accrual method and organizations that calculate income tax on the cash basis. This conclusion can be made by the provisions of paragraph 2, subparagraph 3 of paragraph 7 of Article 272, paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

However, there is one exception to this rule. If the organization uses the accrual method and fuel costs are recognized as direct, fuel and lubricants can be taken into account as the goods (works, services) are sold in the cost of which they are included (paragraph 6, paragraph 1, paragraphs 2 and 3, paragraph 2 of Article 318 of the Tax Code RF).

An example of how to reflect in accounting and taxation the acquisition and write-off of fuel and lubricants using fuel cards. Ownership of fuel passes to the organization at the time of payment for fuel and lubricants

On June 4, Alpha LLC entered into an agreement with the fuel supplier for servicing a liter fuel card. On the same day, the organization transferred the deposit cost of the fuel card to the supplier - 100 rubles. According to the agreement, ownership of fuel and lubricants passes to the buyer at the time of payment for fuel. To evaluate materials in accounting, the organization's accounting policy provides for the average cost method.

On June 5, the fuel card was handed over to manager A.S. Kondratyev to refuel a car that is used for official purposes.

On June 30, Alpha transferred an advance in the amount of 6,800 rubles to the card. (including VAT - 1036 rubles) for 400 liters of AI-92 gasoline at a price of 17 rubles. per liter (including VAT - 2.59 rubles). On the same day, the supplier issued Alfa an invoice and an acceptance certificate for fuel and lubricants.

The following entries were made in the organization's records.

Debit 60 Credit 51
- 100 rub. - the deposit value of the fuel card is listed;

Debit 008
-100 rub. - the card received as collateral has been capitalized.

Debit 60 Credit 51
- 6800 rub. - an advance payment has been made to the fuel card;

Debit 10 subaccount “Fuels and lubricants in supplier tanks” Credit 60
- 5764 rub. (400 l × (17 rubles - 2.59 rubles)) - gasoline is accepted for accounting after the transfer of ownership (based on the acceptance certificate);

Debit 19 Credit 60
- 1036 rub. (400 l × 2.59 rubles) - input VAT on purchased gasoline is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
- 1036 rub. - accepted for deduction of VAT on gasoline (based on an invoice).

At the end of the month (July), the supplier issued the organization a report on fuel card transactions. It reflects the quantity and cost of gasoline supplied to Alfa: 380 liters in the amount of 6,460 rubles. (including VAT - 984 rubles). The same data is confirmed by terminal receipts issued at gas stations.

On the date of each refueling, Alpha’s accountant made the following entry:

Debit 10 subaccount “Fuels and lubricants in gas tanks of cars” Credit 10 subaccount “Fuels and lubricants in supplier tanks”
- gasoline filled into the tank of the car is credited (based on the gas station receipt).

The organization's accounting policy provides for the monthly preparation of waybills. The waybill for July confirmed that all the gasoline Kondratiev received was consumed. Actual consumption corresponds to the standards approved by the head of the organization. On July 31, Alpha's accountant calculated the average cost of one liter of fuel. Based on the calculation, the average cost of a liter of gasoline turned out to be equal to its purchase price.

Debit 26 Credit 10 subaccount “Fuels and lubricants in car gas tanks”
- 5476 rub. (380 l × (17 rubles - 2.59 rubles)) - consumed gasoline is written off (based on the waybill).

When calculating income tax in July, the accountant included this amount as other expenses.

After the remaining 20 liters of gasoline were selected from the fuel card, the contract for its service was terminated. The supplier returned the deposit value of the card.

The following entries were made in Alpha's accounting:

Debit 51 Credit 60
- 100 rub. - the deposit value of the fuel card was received;

Credit 008
- 100 rub. - a card previously received as collateral has been written off.

simplified tax system

The tax base of simplified organizations that pay a single tax at a rate of 6 percent is not reduced by expenses for fuels and lubricants (clause 1 of Article 346.18 of the Tax Code of the Russian Federation).

Simplified organizations that pay a single tax on the difference between income and expenses can include in the costs (other or material) documented and paid expenses for the purchase of fuels and lubricants (subclause 12, 5 clause 1, clause 2 of Article 346.16 of the Tax Code RF). The procedure for writing off such expenses when calculating a single tax is similar to the procedure that is applied in the general taxation system, taking into account the provisions of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation (Clause 2 of Article 346.16 of the Tax Code of the Russian Federation). This paragraph establishes a mandatory condition for the recognition of expenses during simplification - their payment. The VAT amounts on these expenses also reduce the tax base for the single tax (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, fuel and lubricants expenses do not affect the calculation of the tax base.

OSNO and UTII

If expenses for fuel and lubricants simultaneously relate to the activities of an organization subject to UTII and activities under the general taxation system, then this amount must be distribute(Clause 9 of Article 274 of the Tax Code of the Russian Federation). Expenses for fuel and lubricants related to one type of activity do not need to be distributed.

The VAT amount allocated in the invoice isdistribute according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the resulting share of expenses for the activities of the organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

An example of the distribution of the cost of a fuel card and fuel. The organization applies a general taxation system and pays UTII

LLC "Trading Company "Hermes"" sells goods wholesale and retail. For wholesale operations, the organization applies the general taxation system (income tax is calculated monthly) and pays VAT. In the city where Hermes operates, retail trade has been transferred to UTII.

The accounting policy of the organization states that expenses related to several types of activities are distributed in proportion to the share of income received from different types of activities for each month of the reporting (tax) period

On May 4, Hermes entered into an agreement with the gas station to service a liter fuel card. The cost of the card is 118 rubles. (including VAT - 18 rubles). Ownership of the fuel passes at the time of refueling.

Fuel and lubricants are purchased to refuel a vehicle that is simultaneously used in two types of activities.

During May, the fuel card received 380 liters of gasoline at a price of 17 rubles. per liter (including VAT - 2.59 rubles). Data on the quantity and cost of fuel supplied are confirmed by the supplier’s report, acceptance certificate, and terminal receipts. At the end of the month, the supplier issued an invoice to Hermes in the amount of 6,460 rubles. (including VAT - 984 rubles).

According to the itinerary, all purchased gasoline was consumed during the trip.

To distribute the costs of purchasing a fuel card and fuels and lubricants between two types of activities, the Hermes accountant compared the revenue from wholesale trade with the total volume of trade turnover.

The volumes of income received by Hermes from various activities in May are: 68 rub. = (118 rub. - 18 rub.) × 0.684

When calculating income tax in May, the Hermes accountant took into account:

expenses for purchasing a fuel card in the amount of 68 rubles;
expenses for fuel and lubricants in the amount of 3746 rubles.

The amount of VAT that can be deducted can be determined by the Hermes accountant based on the results of the second quarter.