Fuel cards accounting in accounting. How to keep accounting of fuel and lubricants for fuel cards? Fuel smart cards and the advantages of their use

They will confirm the mileage, and a certificate from the accounting department will show the 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 controlled in transport, then paper reports certified by the person responsible for the operation of the vehicle from the system and accounting information will be the basis for accounting for fuel and lubricants.

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

Fuel and lubricants when taking into account taxes

Tax legislation does not require mandatory rationing of fuel costs.

If a decision was 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 volume of fuel and lubricants spent is entered in 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 in the deduction when the cost of purchased fuels and lubricants is reflected on the receivable account 10 "Materials" (letter from the Ministry of Finance No. 03-07-11 / 335).
Accounting for fuels and lubricants on fuel cards under the simplified taxation system occurs by entering purchased and used fuels and lubricants into the column "Expenses". We recommend that you read Art. 346.16 of the Tax Code of the Russian Federation, letter of the Federal Tax Service No. ShS-37-3 / 15988, letter of the Ministry of Finance of the Russian Federation No. 03-11-09 / 413.

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

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

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

The purchase of fuel and lubricants on 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 fuel and lubricants on the basis of waybills or certified papers from the control system for mileage and / or fuel consumption. Accounting will have the following entries:

D 10 - K 60 (registration of fuel and lubricants based on the issuer's reports fuel cards).
D 19 - K 60 (reflecting VAT on fuel and lubricants).
D 68 - K 19 (acceptance for the deduction of value added tax from the cost of fuel and lubricants).
D 60 - advance payment - K 60 (recovery of VAT, which was accepted for deduction from the advance payment).
D 60 - K 60 - advance payment (the amount for fuel and lubricants on fuel cards is credited as payment for fuel and lubricants).
D 20 (26, 44) - K 10 (accounting for the amount paid for fuel and lubricants in the column "Expenses").

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 an auxiliary account (for example, open account 012 for this purpose). The assessment of cards on 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 (reflecting the price of the fuel card).
D 19 - K 60 (reflection of VAT from the price of the fuel card).
D 68 - K 19 (acceptance for the deduction of value added tax from the price of a fuel card).
D 012 (conditionally valued cards are credited to the auxiliary account).

Fuel cards are:

cash (issued for a certain limit of the cost of fuel and lubricants);

liter (issued for a certain limit of the volume of fuel and lubricants).

Advice: in the conditions of constant growth in prices for fuel and lubricants, purchase liter fuel cards. This is more beneficial because the organization pays for the predetermined amount of fuel at the price in effect on the date of the invoice. As long as the organization does not select the entire amount of fuel and lubricants on the received card, a possible increase in fuel prices will not affect it.

How to get a fuel card

In order to purchase fuel and lubricants using fuel cards, you need to conclude an agreement with a wholesale supplier or directly with a gas station.

Usually the scheme of work with fuel cards looks like this.

1. The organization transfers to the supplier a 100% prepayment, which includes the cost of fuel, the price of the card itself (if the card is transferred to the organization for a fee) and the cost of its maintenance. Some oil companies issue cards free of charge and do not set a fee for their service. Others charge a small fee. At the same time, the cost of gasoline purchased with a card is, as a rule, lower than when paying by coupons and for cash.

2. After the organization has transferred the advance, it is issued a fuel card with a pin code. When the driver refuels the car, he presents the card at the gas station.

3. On a monthly basis after processing the data, the fuel supplier (card issuer) submits to the purchasing organization:

invoice;

an act of acceptance and transfer, which indicates the volume and cost of the selected fuel;

a detailed report on all fuel card transactions. It includes information on the receipt and expenditure of funds, as well as on the number of dispensed fuel and lubricants.

Fuel card register

As a rule, a fuel card is assigned to a specific employee (driver). For control, you can keep a log of the receipt and issuance of fuel cards. There is no standard form for this document, so the organization has the right to develop it independently. The procedure for issuing and returning fuel cards is not regulated. In practice, you can oblige an employee to hand over a card either daily or if necessary (at the end of its validity period, upon dismissal, when going on vacation, etc.). Advance reports when paying for fuel and lubricants using fuel cards do not need to be drawn up.

The accounting procedure for fuel cards depends on the terms of the agreement with the fuel supplier.

Accounting: getting a card for free

In this case, it is not required to reflect the card in accounting. Only that property received free of charge, which can subsequently be sold and receive income, is accepted for accounting (clause 9 PBU 5/01). It is impossible to sell a fuel card, since it is assigned to a specific organization.

Accounting: purchase with a return condition

In this case, the organization must pay the supplier the collateral value of the card. When the use of the card is terminated, the organization will return it back, and the supplier will return the security deposit to it. Since the fuel card is the property of the fuel supplier, such property must be considered separately from the organization's own property (clause 5 PBU 1/2008). Therefore, in accounting, reflect the received card on an off-balance account in a conditional assessment. In relation to fuel cards, you can open an additional sub-account, for example, 015 "Fuel cards".

When paying for and receiving a fuel card in accounting, make the following entries:

Debit 60 Credit 51

- the pledge value of the card was transferred to the fuel supplier;

Debit 009

- issued collateral is reflected;

Debit 015 "Fuel cards"

- accepted fuel card for balance.

When returning the card to the issuer:

Debit 51 Credit 60

- the deposit value of the fuel card has been received;

Credit 009

- issued collateral was written off;

Loan 015 "Fuel cards"

- the fuel card has been debited from off-balance accounting.

Accounting: purchasing a card for a fee

In this case, the cost of the fuel card (excluding VAT) can be immediately written off as expenses (clause 5 of PBU 10/99). Reflect the amount of VAT separately on account 19 “VAT on acquired values”. For control, take into account the cost of the card for the balance. For example, on account 015 "Fuel cards". In addition, for more detailed control, it is advisable to reflect the receipt and movement of fuel cards in the register of receipt and issuance of fuel cards.

Make entries in the ledger:

Debit 60 Credit 51

- paid fuel card;

Debit 20 (23, 26, 44...) Credit 60

- the cost of the fuel card was written off as expenses;

Debit 19 Credit 60

- reflected VAT from the cost of the purchased card;

Debit 015 "Fuel cards"

- the fuel card is taken into account;

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

The tax treatment of fuel cards depends on the conditions under which the supplier provides them (gratuitously, on bail, for a fee), as well as on the taxation system that the organization applies.

BASIC

If the supplier provides the card free of charge, this transaction does not need to be reflected in tax accounting. In this case, the organization does not have an economic benefit (income) (Article 41 of the Tax Code of the Russian Federation).

If the supplier pledges the card, its receipt and return are also not reflected in the tax records. This follows from the provisions of subparagraph 2 of paragraph 1 of Article 251 and paragraph 49 of Article 270 tax code RF.

If the supplier provides a fuel card for a fee, then its cost can be included in other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation ).

An example of reflection in accounting and taxation of the acquisition and write-off of a fuel card

On June 4, Alfa LLC entered into an agreement with gas stations for servicing a cash fuel card. On the same day, the fuel card was paid to the supplier from the organization's current account. The cost of the card is 118 rubles. (including VAT - 18 rubles). On June 5, the card was issued to the manager A.S. Kondratiev. On August 1, Kondratiev quit and handed over the card. Both transactions were reflected in fuel card receipt and issuance register .

The following entries were made in the accounting of the organization.

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

Debit 26 Credit 60
- 100 rubles (118 rubles - 18 rubles) - the cost of the fuel card is included in expenses;

Debit 19 Credit 60
- 18 rubles. - reflected VAT from the cost of the fuel card;

Debit 015 "Fuel cards"
- 118 rubles. - the fuel card is taken into account;

Debit 68 subaccount "VAT settlements" Credit 19
- 18 rubles. - accepted for deduction of input VAT on the fuel card.

When calculating income tax for January-June, Alfa's accountant included the cost of a fuel card (100 rubles) in expenses.

Input VAT in the amount of 18 rubles. presented for deduction from the budget in the II quarter.

USN

If the provider provides the card free of charge, you do not need to record this transaction in the income and expense ledger. In this case, the organization does not have an economic benefit (income) (Article 41 of the Tax Code of the Russian Federation).

If the supplier pledges the card, its receipt and return are also not reflected in the ledger (clause 1 of article 346.15, subclause 2 of clause 1 of article 251, article 346.16 of the Tax Code of the Russian Federation).

Situation: is it possible to include the cost of a fuel card provided for a fee when calculating a single tax with simplification? The organization applies simplified taxation and pays a single tax on the difference between income and expenses.

Yes, you can.

The list of expenses for the maintenance of official vehicles, given in subparagraph 12 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, is open. However:

such expenses must be economically justified and documented;

a company car must be used by the organization in activities aimed at generating income.

Subject to these conditions, the organization has the right to include the cost of the fuel card in the costs when calculating the single tax. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated June 22, 2004 No. 03-02-05/2/40.

UTII

The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, for the calculation tax base fuel card purchase costs are not affected.

OSNO and UTII

If the costs of fuel and lubricants (acquisition of a fuel card) are simultaneously related to the activities of an organization subject to UTII and activities on the general taxation system, then such expenses must bedistribute (Clause 9, Article 274 of the Tax Code of the Russian Federation). The costs of fuel and lubricants (acquisition of a fuel card) related to one type of activity of the organization do not need to be distributed.

The amount of VAT shown on the invoicedistribute according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

Add the amount of VAT that cannot be deducted to the received amount of expenses on the activities of the organization subject to UTII (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. The organization applies common system taxation and pays UTII

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

On May 4, Hermes entered into an agreement with gas stations for the maintenance of a liter fuel card. The cost of the card is 118 rubles. (including VAT - 18 rubles). The card is intended for refueling a car that is simultaneously used in two types of activities.
IN accounting policy organization said that general running costs distributed in proportion to income for each month of the reporting (tax) period. In order to allocate the cost of acquiring a fuel card between the two activities, the Hermes accountant compared the income from wholesale trade with the total income.

The amount of income received by Hermes from various activities for May is:

wholesale trade (excluding VAT) - 26,000,000 rubles;
retail trade - 12,000,000 rubles.

The organization did not carry out operations exempt from VAT.

The share of income from wholesale trade in the total income for May was:
RUB 26,000,000 : (26,000,000 rubles + 12,000,000 rubles) = 0.684.

The activities of the organization on the general taxation system include the costs of purchasing a fuel card in the amount of:
(118 rubles - 18 rubles) × 0.684 \u003d 68 rubles.

When calculating income tax for May, Hermes' accountant took into account the cost of purchasing a fuel card in the amount of 68 rubles. The amount of VAT that can be deducted, the Hermes accountant will be able to determine based on the results of the II quarter.

For information on how to write off fuel and lubricants purchased with fuel cards, see How to reflect the purchase of fuel and lubricants on fuel cards .

Organizations that, by the nature of their activities, need transport, inevitably face the cost of purchasing fuels and lubricants. How to properly and easily organize fuel accounting and avoid issuing Money on him in the account?

The answer to this question is the purchase of fuel cards. They allow you to control where, how much, when, at what price, and for what amount fuel and lubricants were purchased. The demand for them is growing, so organizations are increasingly faced with the need to properly organize the accounting of fuel cards.

What is a fuel card?

A fuel microprocessor card (smart card) of a fuel company or gas station is a technical means of accounting for the release of petroleum products. It is not a means of payment, but is a means of strict accountability, which allows its holder to receive a certain amount of goods (fuel and lubricants).

Fuel cards are:

- unlimited - a certain amount of fuel is entered on the card, which can be received by the buyer without restrictions, in the amount that it is on the card;

- limited - a certain amount of fuel is also entered on the card, however, consumption limits are set for the day or month.

To change the limits, the card is reformatted by submitting an application to the office of the fuel supplier, which indicates the new limits.

How to get a card?

Usually technical support payments using fuel cards are made by the processing center, which is the central point for collecting information on all card terminals of gas stations.

To purchase fuel cards, you must submit an application and conclude an agreement with the processing center for the supply of fuel. The annex to the agreement will contain a list of gas stations where the card is valid. When transferring the card, a consignment note is drawn up (form No. TORG-12).

Under the contract, the supply of fuel and lubricants is carried out by sampling it at the supplier's gas station. Fuel sampling can be started from the date of receipt of the card, and the delivery date is considered to be the date of fuel sampling.

Thus, the money transferred to the supplier company is an advance payment for a certain amount of fuel. The moment of transfer of ownership of the fuel is the moment of refueling. According to the agreement, the supplier can warn the buyer when the maximum allowable balance remains on the card (in fact, on the buyer's personal account).

The fuel card can be transferred to the buyer for a fee or free of charge on a return basis. This is determined in the contract.

Accounting for the fuel card itself

Let's talk about how fuel cards are accounted for (i.e. the cards themselves without the cost of fuel and lubricants). Fuel cards purchased for a fee can be accepted at accounting as part of the MPZ for actual cost(p. 2, 5 PBU 5/01). These actual costs relate to the costs of purchasing raw materials, goods, materials, etc. Inventory and are expenses for ordinary species activities.

The cost of fuel cards can be recorded on account 10.6 “Other materials”, the basis is a consignment note. At the end of the month, the cost of fuel cards is included in the cost of purchased fuel. In this case, the following wiring is done:

Debit 60 - Credit 51 - payment for the production of a fuel card was transferred (base - bank statement)

Debit 10 - Credit 60 - the card is reflected in the MPZ (base - consignment note, contract for the supply of fuel and lubricants)
Debit 19 - Credit 60 - VAT included on the card (base - invoice)

Debit 68 - Credit 19 - VAT deductible (base - invoice, entry in the purchase book)

Debit 20, 26, 44 - Credit 10 - the cost of the card is written off as expenses (the basis is an accounting statement).

Accounting for the issuance of fuel cards

The employee to whom the card was issued does not actually receive money in his hands, therefore, account 71 is not used in accounting. Also, no accounting entries. But the movement of cards still needs to be controlled. Accounting for fuel cards can be kept using a specially designed journal, the form of which is approved in the accounting policy. It usually contains:

— date of receipt of the card by the employee;

- date of return;

- make of the car;

- state registration number of the car;

- Full name and signature of the driver of the car.

Taxation of expenses for the purchase of a card

The accounting policy fixes for what type of expenses the purchase of cards will be reflected. This may be material costs, the cost of maintaining official vehicles, other costs associated with production and sales.

VAT on cards is deductible when:

— the card is registered;

- there is an invoice;

— the card is intended for carrying out transactions subject to VAT.

Accounting for fuel costs

Information from card terminals for processing is transferred to the processing center. The information is processed, and on its basis, the fuel supplier, as of the last day of each month, transfers to the buyer:

- consignment note for fuel;

- invoice;

- an act of reconciliation of mutual settlements;

— monthly register (report) of card transactions.

The documents reflect the amount of actually purchased fuel. These data are compared with the driver's reports, which summarize information from waybills and receipts received from gas station terminals when refueling.

The consignment note and the register of transactions serve as the basis for the acceptance of fuel for accounting under subaccount 10-3 "Fuel". The write-off of the spent gasoline is made on the basis of waybills.

Accounting entries for payments for fuel will look like this:

Debit 60.2 - Credit 51 - advance payment for fuel was transferred (base - bank statement)

Debit 10.3 - Credit 60.1 - the fuel received on the fuel card was accepted for accounting (the basis is the contract for the supply of fuel and lubricants, the report and the delivery note of the supplier)

Debit 19 - Credit 60.1 - VAT included (base - invoice)

Debit 68 - Credit 19 - VAT included (base - invoice, entry in the purchase book)

Debit 60.1 - Credit 60.2 - prepayment offset (base - accounting statement, act of reconciliation of mutual settlements)

Debit 20, 26, 44 - Credit 10.3 - the cost of fuel used is written off (base - accounting statement, waybill).

Taxation of fuel costs

Fuel expenses for income tax purposes are recognized as expenses for ordinary activities. They belong to material expenses or to the cost of maintaining official transport. To reduce taxable income, they must (Article 252 of the Tax Code):

- be economically justified (i.e. be within the approved fuel consumption norms);

- documented;

- carried out for income-generating activities.

VAT on fuel can be deducted when

— fuel is taken into account;

- there is an invoice;

— the fuel is intended for carrying out operations subject to VAT.

The convenience of the form of payment using fuel cards should be especially noted. Firstly, you do not have to issue money to the account, process advance reports and monitor the correct execution of each document at each refueling. What if they happen every day? Then the number of such documents simply rolls over.

Secondly, at the end of the month, the buyer receives full package documents in order to take fuel into account, take it into account in expenses in accounting and tax accounting.

How to fill out waybills. And information on how fuel costs are normalized. If you are on the simplified tax system, then about accounting for fuel costs.

And how do you feel about the possibilities of payments on such cards? Or maybe you already use them? How convenient is this for you? Please share in the comments!

How to properly organize the accounting of Fuel (specifically, what document is needed to document its receipt on smart cards?). At the end of the month, the fuel company issues an Invoice and an invoice for the month for the amount of fuel consumed, and not received on the cards. At the same time, it gives reports on smart cards, which indicate how much has been spent, how much has been credited to the cards. On what basis is it necessary to register the Fuel Receipt (receipt in liters) in order to correctly maintain the warehouse by the commercial amount of fuel (displacement)?

The basis for writing off fuel and lubricants for expenses is a waybill. At the gas station, the driver receives a check in his hands, which indicates the date and amount of fuel poured into the tank. It is necessary to oblige drivers to attach these checks to the waybill handed over to the accounting department. Fuel and lubricants in the general order is accounted for at the time of refueling the driver on a smart card (fuel card). This information the accountant also learns from the waybill. To reconcile gas station data, use the smart card reports mentioned in the question.

For details on how to keep track of fuel and lubricants using fuel cards, see the materials below.

Rationale

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How to reflect in accounting and taxation the purchase of fuel and lubricants using fuel cards accounting

In accounting, fuels and lubricants purchased with a fuel card, credit to account 10 "Materials". Take fuel into account at the actual cost (excluding VAT) (clause , PBU 5/01). The amount of VAT allocated in the invoice, reflect separately on account 19 "VAT on acquired valuables."

In the accounting of fuel and lubricants, enter on the day when the ownership of the fuel passed to the organization. This is due to the fact that account 10 "Materials" is intended to reflect information on the availability of materials owned by the organization on the basis of ownership (Instructions for the chart of accounts). The date of transfer of ownership may be provided for in the contract (for example, fuel may become the property of the buyer on the date of payment for fuel and lubricants) (). If the contract does not provide for a special procedure for the transfer of ownership, then it passes to the buyer at the time of the actual release of fuel and lubricants to the consumer (). That is, when refueling the car.*

If the ownership of fuel and lubricants passes at the time of payment, open account 10 of the sub-accounts “Fuels in supplier tanks” and “Fuels and lubricants in gas tanks of cars”. On the payment date, make the posting:

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

As you actually issue fuel and lubricants, make notes:

– fuels and lubricants refueled in the car tank were credited (based on gas station receipts).

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

Debit 10-3 Credit 60
- fuels and lubricants were credited.

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

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

On June 4, Alfa LLC entered into an agreement with gas stations 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, no card service fee is charged, the ownership of fuel and lubricants passes to Alfa at the time of refueling. The card is intended for refueling a KamAZ-5320 vehicle, which is used for delivery finished products buyers.

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

The following entries were made in the company's books of account.

Debit 60 Credit 51
- 118 rubles. – paid fuel card;

Debit 44 Credit 60
- 100 rubles. (118 rubles - 18 rubles) - the cost of the card is included in expenses;

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

Debit 015 "Fuel cards"
- 118 rubles. – the fuel card is taken into account;

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

Debit 60 subaccount "Advances issued" Credit 51
- 5900 rubles. - the advance payment is transferred to the card.

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

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

Acquisition of fuel and lubricants accountant "Alpha" reflected postings.

Debit 10-3 Credit 60
- 2288 rubles. (180 l? (15 rubles - 2.29 rubles)) - fuels and lubricants were credited (based on gas station receipts);

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

Debit 10-3 Credit 60
- 2542 rubles. (200 l? (15 rubles - 2.29 rubles)) - fuels and lubricants were credited (based on gas station receipts);

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

invoice;
an act of acceptance and transfer indicating the volume and cost of the actually supplied fuel;
fuel card transaction report.

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

Debit 60 Credit 60 sub-account "Advances issued"
- 5700 rubles. (2288 rubles + 412 rubles + 2542 rubles + 458 rubles) - the previously transferred advance was offset;

Debit 68 subaccount "VAT settlements" Credit 19
- 870 rubles. (412 rubles + 458 rubles) - accepted for deduction of VAT on fuel and lubricants (based on the invoice).

Documentary confirmation

The amount of spent fuel 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 the waybill to confirm. Waybill samples that are used in the operation of cargo and cars, approved by the 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 for cash in accounting and taxation.*

Calculation of the amount of fuel

According to the waybill, 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 assessing the inventory (FIFO, at average cost) (clause 16 PBU 5/01).

When writing off fuel and lubricants in accounting, make a posting:

Debit 20 (23, 26, 44...) Credit 10-3
– written off the cost of fuel used (based on the waybill).*

BASIC

Depending on the nature of the use of transport, the cost of fuel and lubricants, include in:

material expenses (when providing motor transport services) (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) (subparagraph and paragraph 1 of article 264 of the Tax Code of the Russian Federation).

To calculate income tax, fuels and lubricants are accepted for accounting at purchase prices (clause 2, article 254, subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation). If VAT is included in the price and highlighted in the settlement documents as a separate line, then the amount of this tax should be excluded (clause 1, article 170 of the Tax Code of the Russian Federation). VAT on the basis of an invoice can be deducted (clause 1, article 172 of the Tax Code of the Russian Federation). *

If the cost of acquiring fuels and lubricants are related to material costs, write them off taking into account the material valuation method that the organization uses (clause 8, article 254 of the Tax Code of the Russian Federation).

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

On the application of fuel consumption rates when calculating income tax, see How to register and reflect in accounting and taxation the purchase of fuel and lubricants for cash.

Situation: when it is possible to include the cost of fuel and lubricants purchased on a fuel card as part of the expenses for calculating income tax

Include the cost of fuel and lubricants in the expenses on the date the waybill is accepted for accounting. And if the cost of fuel is recognized as direct, fuel and lubricants - as the sale of goods (works, services), in the cost of which they are included.

The dates of write-off of fuel and lubricants in accounting and tax accounting are the same. This is due to the fact that the basis for the write-off of fuel and lubricants is a properly executed waybill. It is this document that confirms the validity of the write-off of 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 spent on it can be included in expenses that reduce taxable income. Gas station checks must be attached to the waybill.

When using fuel cards, by the time of actual receipt of fuel and lubricants, their cost has already been paid by the buyer. Therefore, this procedure for writing off fuel applies both to organizations that use the accrual method, and to organizations that calculate income tax on a cash basis. This conclusion allows us to draw the provisions of paragraph 2, subparagraph 3 of paragraph 7 of Article 272, and paragraph 2 of Art. 318 of the Tax Code of the Russian Federation).*

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

On June 4, Alfa LLC entered into an agreement with a fuel and lubricants supplier for the maintenance of a liter fuel card. On the same day, the organization transferred to the supplier the collateral value of the fuel card - 100 rubles. Under the contract, the ownership of fuel and lubricants passes to the buyer at the time of payment for fuel. To evaluate materials in accounting accounting policy organizations use the average cost method.

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

On June 30, Alfa transferred an advance payment 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 an invoice and an act of acceptance and transfer of fuel and lubricants to Alfa.

The following entries are made in the organization's books.

Debit 60 Credit 51
- 100 rubles. – the deposit value of the fuel card has been transferred;

Debit 008
-100 rub. – a card received as a pledge has been credited.

Debit 60 Credit 51
- 6800 rubles. – the advance payment for the fuel card was transferred;

Debit 10 subaccount "Fuels and lubricants in the supplier's tanks" Credit 60
- 5764 rubles. (400 l? (17 rubles - 2.59 rubles)) - gasoline was accepted for accounting after the transfer of ownership (on the basis of an acceptance certificate);

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

Debit 68 subaccount "VAT settlements" Credit 19
- 1036 rubles. – accepted for deduction of VAT on gasoline (based on the invoice).

At the end of the month (July), the supplier issued the organization a report on operations on the fuel card. It reflects the quantity and cost of gasoline supplied to Alfa: 380 liters in the amount of 6460 rubles. (including VAT - 984 rubles). The same data is confirmed by terminal receipts issued at gas stations.

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

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

The accounting policy of the organization provides for monthly preparation of waybills. The waybill for July confirmed that all the gasoline received by Kondratiev was used up. The actual consumption corresponds to the norms approved by the head of the organization. On July 31, Alfa's accountant calculated the average cost of one liter of fuel. Based on the calculation, the average cost of a liter of gasoline was equal to its purchase price.

Debit 26 Credit 10 subaccount "Fuels and lubricants in gas tanks of cars"
- 5476 rubles. (380 l? (17 rubles - 2.59 rubles)) - spent gasoline was written off (based on the waybill).

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

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

Alpha has the following entries:

Debit 51 Credit 60
- 100 rubles. – the deposit value of the fuel card has been received;

Credit 008
- 100 rubles. - a card previously received as a pledge has been debited.

In accounting, fuels and lubricants purchased with a fuel card, credit to account 10 "Materials". Take fuel into account at the actual cost (excluding VAT) (clauses 5, 6 PBU 5/01). The amount of VAT allocated in the invoice, reflect separately on account 19 "VAT on acquired valuables."

In the accounting of fuel and lubricants, enter on the day when the ownership of the fuel passed to the organization. This is due to the fact that account 10 "Materials" is intended to reflect information on the availability of materials owned by the organization on the basis of ownership (Instructions for the chart of accounts). The date of transfer of ownership may be provided for in the contract (for example, fuel may be transferred into ownership 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, then it passes to the buyer at the time of the actual release of fuel and lubricants to the consumer (Article 458 of the Civil Code of the Russian Federation). That is, when refueling the car.

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

As you actually issue fuel and lubricants, make notes:

- fuels and lubricants refueled in the car tank were credited (based on gas station receipts).

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

Debit 10-3 Credit 60

- fuels and lubricants were credited.

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

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

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

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

The following entries were made in the company's books of account.

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

Debit 44 Credit 60
- 100 rubles (118 rubles - 18 rubles) - the cost of the card is included in expenses;

Debit 19 Credit 60
- 18 rubles. - reflected VAT from the cost of the purchased card;

Debit 015 "Fuel cards"
- 118 rubles. - the fuel card is taken into account;

- 18 rubles. - Accepted for deduction of input VAT on the purchased card.

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

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

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

Acquisition of fuel and lubricants accountant "Alpha" reflected postings.

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

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

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

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

invoice;
an act of acceptance and transfer indicating the volume and cost of the actually supplied fuel;
fuel card transaction report.

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

Debit 60 Credit 60 sub-account "Advances issued"
- 5700 rub. (2288 rubles + 412 rubles + 2542 rubles + 458 rubles) - the previously transferred advance payment was offset;

Debit 68 subaccount "VAT settlements" Credit 19
- 870 rubles. (412 rubles + 458 rubles) - accepted for deduction of VAT on fuel and lubricants (based on the invoice).

Documentary confirmation

The amount of spent fuel 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 the waybill to confirm. Sample waybills that are used in the operation of trucks and cars are approved by the 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 in accounting the purchase of fuel and lubricants for cash .

Calculation of the amount of fuel

According to the waybill, 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 the EMF ( FIFO, at average cost ) (clause 16 PBU 5/01).

When writing off fuel and lubricants in accounting, make a posting:

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

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

BASIC

Depending on the nature of the use of transport, the cost of fuel and lubricants, include in:

material expenses (in the provision of 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) (subparagraphs 11 and 12, paragraph 1, article 264 of the Tax Code of the Russian Federation).

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

If the cost of purchasing fuel and lubricants are related to material costs, write them off taking into account material evaluation method , which is applied by the organization (clause 8 of article 254 of the Tax Code of the Russian Federation).

On the application of fuel consumption rates 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 fuel and lubricants purchased with a fuel card be included in the expenses for income tax calculation?

When using fuel cards, by the time of actual receipt of fuel and lubricants, their cost has already been paid by the buyer. Therefore, this procedure for writing off fuel applies both to organizations that use the accrual method, and to organizations that calculate income tax on a cash basis. This conclusion allows us to draw 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 an organization uses the accrual method and fuel costs are recognized as direct, fuel and lubricants can be taken into account as the sale of goods (works, services), in the cost of which they are included (paragraph 6, paragraph 1, paragraph 2 and 3, paragraph 2, article 318 of the Tax Code RF).

On June 4, Alfa LLC entered into an agreement with a fuel and lubricants supplier for the maintenance of a liter fuel card. On the same day, the organization transferred to the supplier the collateral value of the fuel card - 100 rubles. Under the contract, the ownership of fuel and lubricants passes to the buyer at the time of payment for fuel. To evaluate materials in accounting, the accounting policy of the organization provides for the average cost method.

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

The following entries are made in the organization's books.

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

Debit 008
-100 rub. - a card received as a pledge has been credited.

Debit 60 Credit 51
- 6800 rub. - the advance payment for the fuel card was transferred;

Debit 10 subaccount "Fuels and lubricants in the supplier's tanks" Credit 60
- 5764 rubles. (400 l × (17 rubles - 2.59 rubles)) - gasoline was accepted for accounting after the transfer of ownership (on the basis of an acceptance certificate);

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

Debit 68 subaccount "VAT settlements" Credit 19
- 1036 rubles. - accepted for deduction of VAT on gasoline (based on the invoice).

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

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

Debit 26 Credit 10 subaccount "Fuels and lubricants in gas tanks of cars"
- 5476 rubles. (380 l × (17 rubles - 2.59 rubles)) - spent gasoline was written off (based on the waybill).

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

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

Alpha has the following entries:

Debit 51 Credit 60
- 100 rubles - the deposit value of the fuel card has been received;

Credit 008
- 100 rubles - debited card, previously received as a pledge.

USN

The tax base of simplified organizations that pay a single tax at a rate of 6 percent does not reduce the cost of fuel and lubricants (clause 1, 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 fuel and lubricants (subparagraphs 12, 5, paragraph 1, paragraph 2, 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 (paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation). This paragraph establishes a mandatory condition for recognizing expenses during simplification - their payment. VAT amounts on these expenses also reduce the tax base for single tax(signature 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

UTII

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

OSNO and UTII

If the costs of fuel and lubricants are simultaneously related to the activities of an organization subject to UTII and activities on the general taxation system, then this amount must be distribute(Clause 9, Article 274 of the Tax Code of the Russian Federation). Fuel costs related to one type of activity do not need to be allocated.

The amount of VAT shown on the invoicedistribute 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 on 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 and lubricants. The organization applies the general taxation system and pays 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 gas stations for the maintenance of 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 for refueling a car that is simultaneously used in two types of activities.

During May, 380 liters of gasoline were received on the fuel card at a price of 17 rubles. per liter (including VAT - 2.59 rubles). Data on the quantity and cost of the supplied fuel are confirmed by the supplier's report, the act of acceptance and transfer, 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 waybill, all the purchased gasoline was used up during the trips.

In order to allocate the cost of acquiring a fuel card and fuel between the two activities, the Hermes accountant compared the revenue from wholesale trade with the total turnover.

The volumes of income received by Hermes from various types of activities in May are: 68 rub. \u003d (118 rubles - 18 rubles) × 0.684

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

expenses for the purchase of 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, the Hermes accountant will be able to determine based on the results of the II quarter.