How to take fuel cards into account in accounting. How to reflect the purchase of fuel and lubricants using fuel cards in accounting and taxation
This material will help you understand how fuel and lubricants are accounted for using fuel cards, what features exist, and we will give an example of accounting and calculation of the amount of fuel on OSNO/UTII. We'll tell you what the most common mistakes are and answer the most common questions.
Previously, both individuals and legal entities used special fuel coupons - it was convenient and allowed them to control fuel consumption. The coupons had a number of features:
- they were distinguished by a certain fuel limit;
- when refueling the car, liters of gasoline were drained;
- they reflected the unused fuel balance.
Today, coupons are used for one-time refueling of a car, and fuel cards have become widespread.
Accounting for fuel and lubricants using fuel cards: what is a fuel card?
A fuel card is a new way to refuel vehicles without constantly paying for fuel. The convenience of cards is as follows:
- Information about gasoline consumption is stored electronically on the card chip;
- You can view data on the fuel balance and refueling time at any time;
- The card can be issued by both individuals and legal entities;
- The speed of service at the gas station increases;
- When registering a larger limit, discounts apply;
- No need to report fuel receipts to management;
- Simplification of accounting (all data is available in the cardholder’s personal account).
Types of fuel cards
There are 2 types of fuel cards:
- Limited (a certain amount of fuel is added to the card with the purpose of subsequently issuing it to the cardholder in a limited volume for a certain period of time - a day, a week, a month).
- Unlimited (a certain amount of fuel is added to the card, and the cardholder can, by agreement with a specialized service, purchase and spend any amount of one type of fuel).
How to get a fuel card?
Stages of card registration:
- Register an electronic wallet with an oil company.
- Create a personal account.
- Determine the parameters of the contract:
- set a limit on the amount of fuel;
- assign the card to a specific car (by car number - this way, if the card is stolen, the fraudster will not be able to use it);
- choose a brand of gasoline.
- Top up your account (bank transfer, payment to your current account).
Fuel card accounting
The card itself (without the cost of fuel) refers to material and production costs and is assessed at actual cost. The cost of purchasing the cards will go towards expenses for ordinary activities.
The price of the card is recorded on the basis of the invoice on the “Other expenses” account., and at the end of the month the total cost is added to the cost of purchased fuel.
Accounting for issuing fuel cards
The issue of a fuel card to an employee is not displayed on any accounting account, and no postings are made, since funds are not actually issued.
However, the issuance of cards is recorded in a journal, the form of which must be approved by the company’s management and contain the following columns:
- Model and state the number of the transport for which the card was issued, and which is used by the employee of the enterprise on the orders of his superiors;
- Full name of the driver, his personal signature;
- Date of issue of the fuel card to the driver;
- Date by which the card must be returned.
Accounting for fuel costs
Fuel refers to fuels and lubricants having the following characteristics:
- standard consumption;
- actual consumption.
Fuel costs are confirmed by waybills containing information:
- about the mileage of the car;
- about the make and number of the car;
- on the amount of fuel issued using the fuel card;
- remaining fuel when the driver leaves and arrives at the company;
- comparison of standard and actual fuel consumption;
- conclusion about excess consumption or saving of gasoline.
Accounting and transactions for the purchase and write-off of fuel and lubricants using fuel cards
In accounting, fuels and lubricants purchased using a fuel card are charged to account 10 “Materials” at actual cost and excluding VAT. The VAT allocated in the invoice is reflected independently on account 19 “VAT on purchased assets”.
Accounting entries
| Operation | DEBIT | CREDIT |
| On the day of cash settlement the following is posted: | ||
| Accepted for accounting of fuels and lubricants, the ownership of which has been transferred to the company (according to the invoice) | 60 | |
| As fuels and lubricants are actually released: | ||
| Fuel and lubricants used to fill the car have been credited (according to gas station receipts) | 10 s/sch “Fuels and lubricants in gas tanks of cars” | 10 s/sch “Fuel and lubricants in the supplier’s tanks” |
If special rules for the transfer of rights to fuel are not stipulated, fuel and lubricants are transferred to the purchaser at the time of release of the goods (when refueling the car).
Accounting entries
VAT can be deducted only upon receipt of an invoice from the fuel and lubricants supplier.
Write-off of fuel and lubricants
The cost of fuel, which will be written off as company expenses, depends on the method chosen by management for estimating inventories (FIFO or at average cost).
Tax accounting of costs for purchasing a fuel card
The type of costs for the purchase of fuel cards must be fixed by order in the company’s accounting policy:
- material and production costs;
- vehicle maintenance costs;
- other production costs not related to the production process and sales.
VAT can be deducted if:
- an invoice confirming the purchase of a fuel card has been received;
- trade transactions are carried out using the card, and their cost is subject to VAT;
- The fuel card has been registered by the accounting department.
Tax accounting of fuel costs
The idea of establishing a transport tax, the amount of which would be taken into account in the cost of fuel, appeared in 2010. This type of tax is regional, and therefore local authorities have the right to independently assert:
- rules for its calculation;
- machine power indicator for calculating the amount of tax at a certain rate;
- tax rate.
Today, fuel tax is a transport tax, and its amount directly depends on the vehicle’s power rating.
Accounting and postings for fuel and lubricants in a budgetary institution
Budgetary institutions have to justify the targeted expenditure of state budget funds. A feature of budget accounting for fuel and lubricant costs is the need to prepare special primary documentation filled out by an accountant and driver.
A fuel card serves as both a payment and accounting document. According to the law, budgetary organizations are required to place an order for fuel and lubricants through bidding or without them, but then the total amount of the order must be below 100 thousand rubles per quarter. This means that to prove the expenses incurred, you need to have bidding results or documents confirming the estimated (planned) cost of the order. The organization prepares an estimate taking into account the planned indicators used when calculating the volume of costs for fuel and lubricants, and after checking them, the main manager of funds must approve the estimate.
Fuel and lubricants must be spent within the approved standards; each budgetary enterprise must have an internal local act on fuel and lubricant consumption standards. The institution has the right to introduce separate correction factors to fuel consumption standards, justifying their use and proving the production need for their establishment.
The accounting department of a budgetary institution maintains separate records of fuels and lubricants depending on the areas of their use in a separate account 010503000 “Fuels and lubricants”. Fuel and lubricants are charged at actual cost. VAT paid on the purchase of fuel and lubricants is not included in this cost only when the fuel is paid for from income from taxable business activities of the institution and used in taxable activities.
Fuel and lubricants are subject to write-off based on actual consumption (it does not matter how the fuel was paid for):
- is written off to the cost account within the limits of the norms;
- to account for the cost of services provided, work performed or goods sold (when carrying out business activities);
- on the account of cost accounting with the recovery of shortfalls from the guilty parties or with the write-off from funds from established sources in the future (if the norms are exceeded).
Also, budgetary institutions practice writing off fuel and lubricants using the rolling valuation method, when materials are assessed at the cost of inventories as of the first day of the month, and the cost of all receipts for that month.
When paying for fuel and lubricants with a fuel card, the form of payment is taken into account (cards can be cash or liter).
Budget institutions use account 020105000 “Cash documents” to record card payments. In analytical accounting, the amount of fuel indicated in the documents issued at the gas station is credited and then written off. For liter fuel cards, the cost is determined by the purchase price, for ruble cards - by the price current on the date of refueling.
Accounting entries as an example
- the first (liter) was issued to the driver of a company car and is designed to dispense 1 thousand liters. gasoline (30 thousand rubles were transferred to pay for it);
- the second (cash) was issued to the truck driver for the main activities of the company and is designed to issue gasoline with a total cost of 30 thousand rubles.
On August 19, drivers brought advance reports for refueling 200 liters. gasoline (100 liters each on August 7 and 15). On the day of refueling, the cost of gasoline was 27 and 27.5 rubles.
| Operation | DEBIT | CREDIT | Price |
| The cost of purchased fuel cards is reflected | ● 120105510 | ● 1302022730 | 60 thousand rubles. |
| The cost of cards issued to drivers is reflected | 120822560 | 120105610 | 60 thousand rubles. |
| The cost of fuel and lubricants paid by cash card is reflected | 110503340 | 120822660 | 6 thousand rubles. |
| The cost of fuels and lubricants paid with a liter card is reflected | 110503340 | 120822660 | 5450 rub. |
| The cost of fuel and lubricants spent on current expenses is reflected | 140101222 (or 140101272) | 110503440 | 6 thousand rubles. |
| The cost of fuel and lubricants spent on conducting the main activities of the enterprise is reflected | 110601310 | 110503440 | 5450 rub. |
Documented evidence of fuel consumption
To confirm the consumed fuels and lubricants, waybills are used, samples of which are approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. This requirement is mandatory.
Fuel quantity calculation
Based on the information provided in the waybill, you need to calculate the amount of fuel and lubricants that will be written off:
TS = OTV + TB – OTKM,
TS – fuel for write-off (in liters),
OTV - remaining fuel when the vehicle leaves,
TB - fuel in the car tank,
OTKM – remaining fuel at the end of the working day.
An example of accounting for fuel and lubricants using a fuel card
On June 4, the company entered into an agreement with the gas station for the use of a fuel card and immediately paid the cost of the card (118 rubles, including VAT 18 rubles). Card maintenance is free; ownership of gasoline is transferred to the company at the time the car is refueled. The card is assigned to the KamAZ-5320, which delivers goods to customers.
On June 05, the card was issued to the company and handed over to the driver.
On June 30, an advance was transferred to the card (5,900 rubles, including VAT 900 rubles).
Throughout July, the driver was issued with a card 380 liters of diesel fuel worth 15 rubles/liter, including VAT 2.29 rubles:
- 07 – 180 l for 2700 rub. (VAT – 412 rub.);
- 07 – 200 l for 3000 rub. (VAT – 458 rubles).
On the last day of July (July 31), the gas station sent the following to the company:
- invoice;
- acceptance certificate, which specifies the volume and cost of the issued fuel and lubricants;
- report on fuel card transactions.
Accounting entries
| Operation | DEBIT | CREDIT | Amount (rub.) |
| as of 04.06 | |||
| Fuel card paid | 60 | 51 | 118 |
| The cost of the fuel card was expensed | 44 | 60 | 100 (118 – 18) |
| VAT reflected on the card price | 19 | 60 | 18 |
| Card taken into account | 015 “Fuel cards” | – | 118 |
| Accepted for deduction of input VAT on the purchased card | 68 s/ch “Calculations for VAT” | 19 | 18 |
| as of 30.06 | |||
| Advance transferred | 60 s/ch “Advances issued” | 51 | 5900 |
| as of 03.07 | |||
| 10-3 | 60 | 2288 (180 l * (15 – 2.29)) | |
| Input VAT included | 19 | 60 | 412 |
| as of 17.07 | |||
| Fuel and lubricants were capitalized (according to gas station receipts) | 10-3 | 60 | 2542 (200 l * (15 – 2.29)) |
| Input VAT included | 19 | 60 | 458 |
| as of 31.07 | |||
| The previously transferred advance has been credited | 60 | 60 s/ch “Advances issued” | 5700 (2288 + 412 + 2542 + 458) |
| Accepted for deduction of VAT on fuel and lubricants (according to invoice) | 68 s/ch “Calculations for VAT” | 19 | 870 (412 + 458) |
Accounting for fuels and lubricants by enterprises on OSNO
Costs for fuel and lubricants are included in:
- Material costs (when transport services are provided). Written off taking into account the material valuation method adopted by the company;
- Other costs of production and sales (when the transport is operated for the needs of the company). Written off at the actual purchase price (excluding VAT).
For the purpose of calculating profit tax, fuels and lubricants are taken into account at the purchase price excluding VAT, if it is included in the price and highlighted in a separate line in the settlement document. VAT is deductible on the invoice. The cost of fuels and lubricants is included in the costs on the day the waybill is accepted for accounting or as goods/works/services are sold, the cost of which includes fuels and lubricants, if the costs of fuels and lubricants are recognized as direct.
When waybills are accounted for (there must be receipts from the gas station), the cost of consumed fuel is included in the costs that reduce the taxable base for income tax.
The specified procedure for writing off fuel and lubricants is used in companies that calculate tax using the cash and accrual methods, since when using a fuel card, by the time the fuel is actually issued, the money for it has already been paid.
Accounting for fuel and lubricants by companies using the simplified tax system
Firms using the simplified taxation system “Income minus expenses” have the right to include costs for fuel and lubricants as expenses however, they must be documented.
Companies using the simplified tax system “Income” (6% rate) are prohibited from reducing the tax base by the amount of costs for fuel and lubricants.
Fuel costs are written off when calculating the tax payable, just as in the case of enterprises on the OSNO, but there is one indispensable condition for recognizing costs on the simplified tax system - their payment. VAT on such costs also reduces the tax base for the simplified tax system.
Accounting for fuel and lubricants by companies on UTII
Fuel costs do not have any impact on the calculation of the taxable base for UTII due to the fact that the object of UTII taxation is imputed income.
Accounting for fuels and lubricants by organizations on OSNO/UTII
Fuel costs in companies that simultaneously use OSNO and UTII must be distributed, but costs for fuels and lubricants that relate to only one of the types of activities are not subject to distribution.
To the calculated part of the costs for the type of activity that is subject to UTII, you need to add the amount of VAT that is not allowed to be deducted.
Legislative acts on the topic
Legislative acts are represented by the following documents:
| clauses 5, 6 PBU 5/01 | About the procedure for posting fuel and lubricants |
| Art. 223 Civil Code of the Russian Federation | On the transfer of ownership rights to fuel and lubricants on the day of payment |
| Art. 458 Civil Code of the Russian Federation | On the transfer of ownership rights to fuel and lubricants at the time of actual vacation (at the time of refueling the car) |
| clause 1 art. 172 Tax Code of the Russian Federation | On the acceptance of VAT on the purchase of fuel and lubricants for deduction only after receiving the supplier’s invoice |
| Federal Law of July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” | On placing an order through or without bidding for an order amount of up to 100 thousand rubles |
| Methodological recommendations “Standards for fuel and lubricant consumption in road transport” (approved by Order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r) | About fuel consumption standards |
| clause 52 of the Instructions for Budget Accounting (approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n) | Composition of costs that are included in the actual cost of fuel and lubricants |
| clause 1 art. 9 Federal Law dated December 6, 2011 No. 402-FZ, clause 1 art. 252 Tax Code of the Russian Federation | On the need for documentary evidence of consumed fuels and lubricants |
Common mistakes
Mistake #1: At an enterprise that simultaneously applies the OSNO and UTII tax regimes, VAT on expenses for fuel and lubricants was deducted in relation to the tax base for only one of the types of activities.
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 expenses 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.
Basic moments
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 lubricant 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, 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 information |
| 20, 26, 44 | 10.3 | Writing off the purchase of fuel used on the card | Accounting on the right Waybill |
Documenting
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 is 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 accounting for fuel 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 a special procedure for the transfer of ownership rights is not provided for by the contract, 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 passes at the time of payment, open subaccounts for account 10 “fuels in the supplier’s tanks” and “fuels 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 as of 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 rubles).
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 worth 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 is credited;
Debit 68 subaccount “VAT calculations” Credit 19
- 870 rub. (412 rubles + 458 rubles) - accepted for deduction of VAT on fuel and lubricants (based on an invoice).
Documentary confirmation
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). Please 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, clause 1, 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 contract, 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 the supplier’s 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 received share of expenses for the activities of an 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.
The system of payments between legal entities and individuals has undergone significant changes over the past decades. Today, preference is given to non-cash options. Fuel cards, as one of the ways to control fuel purchased by bank transfer, are in demand among economic entities. They make it possible to easily determine when and in what quantity an employee purchased fuel and lubricants to refuel a car. In this article we will tell you how fuel cards are accounted for.
Fuel cards – what are they? Advantages
A fuel card is a strict reporting document designed to control the movement of fuel and lubricants. An important aspect is that the fuel card is not a means of payment, but a technical resource for tracking the supplied petroleum products.
Fuel cards have benefits for both individuals and legal entities. Individuals have the opportunity to purchase fuel and lubricants at discounts and bonuses. But fuel cards bring big benefits to businesses. These include:
- the ability to reduce labor-intensive settlements with accountable persons through non-cash transfers of funds from fuel sellers;
- receiving discounts on fuel costs;
- simple control over the movement of fuel and lubricants;
- Possibility of VAT refund on cards.
The main advantage of a fuel card is that it simplifies the procedure for monitoring the receipt and consumption of fuel by employees.
Types of fuel cards and their capabilities
Fuel cards can be of several types:
| Map type | Possibilities |
| Monetary | Contains information about the amount of funds transferred to the seller. This card allows the buyer to purchase any type of fuel or any related services within the limits of the funds received by the seller. Fuel and lubricants are sold at the market price valid on the day of refueling. |
| Liter | After paying for a liter fuel card, a certain amount of fuel and lubricants is credited to it in the range specified in the contract. The cost of fuel is fixed on the day the money is transferred to the seller. Further, when refueling using such a card, the price of fuel will remain unchanged |
Documentation of card movement
The procedure for issuing a fuel card to employees of the organization is established by the accounting policy and the order of the director. Their documentation system should include:
- rules for using fuel cards;
- a list of persons who can receive them;
- procedure for issuing cards;
- filling out a log of their movements.
If a fuel card is systematically used by the same employee, then it can be assigned to him by written order of the manager.
The movement of cards is recorded in a special journal. The form of this document is free. It must contain mandatory details - card number and date, full name. employee, data on fuel balances, receipts and consumption.
Accounting for fuel cards
Buyer's accounting
The fuel buyer's accounting depends on the conditions under which the fuel card was received. It could be provided:
- seller of fuels and lubricants for free;
- on return terms;
- or at the buyer's expense.
Card accounting on OSNO: postings
Accounting for cards depends on what tax regime is applied at the enterprise. When a fuel card is issued to a buyer free of charge, it is not necessary to show it in accounting. It is assigned to a specific legal entity and cannot be sold.
When issuing a card on a return basis, the buyer must transfer its deposit value. After expiration, the card must be returned to the seller. In this case, it is recorded on the balance sheet of the fuel seller as his property. The buyer's fuel card must be reflected in an off-balance account.
| Account correspondence | ||
| Debit | Credit | |
| 60 | 51 | Transfer of the deposit value of the card to the owner |
| 009 | For the amount of the deposit | |
| 015 | Upon receipt of the card | |
| 51 | 60 | Refund of the security deposit upon expiration of the card |
| 009 | Return of collateral | |
| 015 | Return card | |
When cards are purchased, their movement is reflected as follows:
| Account correspondence | Contents of a business transaction | |
| Debit | Credit | |
| 60 | 51 | Transferred to the supplier for cards |
| 20, 26, 44 | 60 | The cost of cards is written off as expenses |
| 19 | 60 | VAT on fuel cards |
| 68 | 19 | VAT write-off |
| 015 | Reflection of the card behind the balance | |
Example 1. The organization drew up an agreement with the fuel and lubricants seller for servicing fuel cards, according to which 1,180 rubles were transferred to him (including VAT 180 rubles). In accounting, the purchase of a card is shown as follows:
- Dt 60 Kt 51 = 1180 – transferred per card;
- Dt 20 Kt 60 = 1000 – the card is capitalized and written off as production costs;
- Dt 19 Kt 60 = 180 – VAT on the card;
- Dt 015 = 1180 – the card is included in the balance;
- Dt 68 Kt 19 = 180 – VAT deductible.
Many enterprises use accounts 71 and 10 to reflect transactions with fuel cards. This is not justified. First of all, you should take into account the fact that fuel cards are not cash or monetary documents, therefore the reflection of their transfer to an employee by posting Dt 71 Kt 50/3 is not correct.
Fuel cards should also not be taken into account on the 10th count due to the fact that they do not meet the characteristics of materials:
- are not used as raw materials for the production of products, works, services;
- not intended for sale;
- do not apply to the management needs of a legal entity.
Thus, fuel cards do not meet the requirements for fuel consumption. They have no value in themselves and cannot be used by an enterprise as objects of labor.
Accounting for fuel cards under the simplified tax system
If the card is provided free of charge, you also do not need to show it, since this does not bring any economic benefit. Receipt of a card for temporary use on security is reflected as under OSNO. When it is purchased at the expense of the enterprise, the cost is allowed to be included in expenses when calculating the single tax.
If the single tax is calculated as the difference between income and expenses, then in order to reduce the tax base for income tax into expenses, the following conditions must be met:
- economic feasibility of costs;
- documentary evidence of costs;
- According to the cards, fuel must be intended for vehicles used by the enterprise to obtain commercial benefits.
How to keep track of fuel cards on UTII
Since under this system the enterprise pays tax on imputed income, the cost of the fuel card cannot in any way change the amount of the tax payment. An option is possible when a legal entity combines OSNO and UTII.
In this case, fuel cards can be used in both activities, and the costs of purchasing them should be distributed between them. VAT also requires distribution. That part of the VAT that is not refundable is added to the company's expenses.
Tax accounting of fuel cards
Costs associated with the purchase of fuel cards can be included in expenses when calculating income tax. Read also the article: → “”. They can be taken into account as:
- material costs;
- costs of maintaining transport at the enterprise;
- other costs of production and commercial activities.
The choice of tax accounting option for expenses on fuel cards must be recorded by a legal entity in its accounting policy.
Answers to pressing questions
Question No. 1. The company is engaged in wholesale and retail trade, combining the general system and UTII. For wholesale trade, the organization is a payer of VAT and income tax. In April, the company bought fuel cards worth 1,180 rubles (including VAT 180 rubles). UTII applies to retail trade. According to the company's accounting policy, general business expenses are distributed at the end of the month in proportion to the revenue received from wholesale and retail. Income for April:
- wholesale trade – 250,000 rubles;
- retail trade – 125,000 rubles.
The share of wholesale income in the total revenue of the enterprise for April 2016 is 66.67%. Consequently, 666.70 rubles spent on the purchase of the card ((1180-180) * 66.7%) can be attributed to expenses under OSNO.
Question No. 2. How to show transactions on the movement of fuel received using fuel cards on accounting accounts?
Postings for accounting for fuel received using cards do not differ from correspondence accounts for the movement of fuel and lubricants purchased for cash or non-cash payments.
- Dt 60 kt 51 – transfer of funds to the supplier for fuel and lubricants;
- Dt 10 Kt 60/1 – fuel receipt;
- Dt 60/2 Kt 60/1 – offset of prepayment;
- Dt 20, 26, 44 (depending on the direction of use) Kt 10 – write-off of consumed fuel.
For VAT accounting:
- Dt 19 Kt 60 – VAT on received fuel and lubricants;
- Dt 68 Kt 19 – VAT credited.
Question No. 3. When can you write off the costs of purchasing fuel using cards to reduce the income tax base - when transferring money for fuel or lubricants or when refueling a vehicle? The company uses the accrual method.
Expenses cannot be written off at any of these points. Transferring an advance payment on a fuel card, as well as refueling a car, are not grounds for including the cost of fuel in expenses.
In order for costs to be recognized as expenses, supporting documents are required. When refueling a vehicle, the buyer only has a receipt, which confirms the fact of purchase of fuels and lubricants, but not the fact of their consumption. Documents such as a transfer and acceptance certificate and an invoice are also not grounds.
Question No. 4. Is it possible to deduct VAT on a purchased fuel card? What documents are the basis for this?
VAT on purchased fuel cards can be deducted. To do this, the following conditions must simultaneously be met:
- the card must be purchased for vehicles involved in the production of products, works, and services that are subject to VAT upon sale;
- the card must be registered;
- the company must have an invoice for the fuel card;
- Payment to the seller for the card must be made in full.
- acceptance of VAT for deduction is documented by posting: Dt 68 Kt 19.
Question No. 5. Is it possible to include the costs associated with the purchase of a fuel card as additional costs for the purchase of fuel and lubricants, that is, increase the cost of gasoline?
No, you cannot increase the cost of purchased fuel in this way. If the card was used once, then this option would be acceptable. But in most cases the card is used many times. Therefore, the cost of its purchase is difficult to distribute between the volume of fuel received. In this regard, the cost of a fuel card should be included in expenses from ordinary activities.