Posting and decommissioning fuels and lubricants in 1s. Accounting for fuels and lubricants in "1C. Filling in the settings of the subsystem “Fuel and lubricants accounting”

The 1C Accounting 8.3 program is a very convenient tool for conducting accounting at the enterprise, it will help both the novice accountant and the accountant with the experience not to make mistakes when accounting.

Consider the issue of capitalization and write-off of fuel in the organization and step by step reflect the actions of the accountant in the program.

Firstly, if a working car (or several) is listed on the balance sheet of an enterprise, then for each unit it is necessary to fill out a waybill daily (at most once a month). The driver or mechanic reflects information about the car, the route, the consumption of gasoline as normal and actual.

Secondly, the gasoline consumption rates are calculated by the accountant for each car on the basis of the Ministry of Transport standards and are fixed by the order for the enterprise.

Thirdly, the receipt of fuel and lubricants is issued on the basis of primary documents: invoice from the supplier (if an agreement is concluded) or an advance report if the driver refills the car for cash.

The algorithm of actions of the accountant in the program 1C Accounting 8.3

1. Registration of fuels and lubricants. Follow the path: / Shopping / - / Receipt (acts, invoices) - button “Receipt” - Goods (invoice)

From the primary document, the waybill, fill in the data: number and date of the waybill, name of the counterparty, contract (if any), warehouse, nomenclature. To control accounting accounts, there should be an accounting account 10.03.

On the bottom left, fix the invoice from the supplier.

You can view the postings generated on the basis of the posted document using the icon

If the advance payment has been transferred to the supplier, the posting "Advance credit offset" is added. Dt60.02 Ct 60.01

1. Write-off of fuel and lubricants on the basis of the waybill

Write-off must be done at the calculated rate

1. Reflection of fuel cancellation. Follow the path: / Warehouse / - / Warehouse / - Requirements-invoices- "Create" button

It is necessary to summarize the consumption for all the waybills of the given driver and car and put the total quantity in the quantity column.

After the document is completed, we form the Balance Sheet for the account 10.03 and check the gasoline balance with the waybill issued on the last day of the month.

/ "Accounting Encyclopedia" Profirosta "
@2017
20.06.2017

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Enterprises that have vehicles on their balance sheet should reflect the purchase of fuels and lubricants and their write-off for production, consider how fuel accounting is organized in 1C Accounting 8 edition 2.0.

In this article we will analyze the situation when fuel is purchased by an accountable person and then charged to expenses.

The document “Advance report” is used to reflect the receipt of fuel at the enterprise acquired by the accountable person. You can find it on the "Cashier" tab and the "Production" tab.

A preliminary accountable person must be given money for the purchase of fuel, for example, from the cash desk using the document “Cash Consumption Order”.

Example: the driver of OOO Veda Ivanov I.I. funds were issued from the cash desk for the purchase of AI-92 gasoline 9,800 rubles. The driver purchased 350 liters of gasoline for this amount.

To reflect this operation in 1C, fill out an advance report document. On its first tab we reflect the amount that was issued to the driver in the sub-report. Purchased gasoline must be entered on the tab "Products". Here we reflect the documents for gasoline that were issued to the driver upon purchase: a check and an invoice.

The following transactions were formed on the document:

Please note that the fuel metering in 1s is organized on subaccount 03 of account 10. The subaccount is called “Fuel”. This account can be set manually in the expense report document. However, if fuels and lubricants arrive at your facility every month, it is better to create a separate folder for fuel. I told how to do this.

Next stage – this is a write-off of gasoline for production. In our example, 200 liters of gasoline were written off. This operation is reflected in 1C Accounting by the document “Demand-waybill”, located on the tab “Production”.

Waybill - a document based on which the costs of fuel and lubricants (fuels and lubricants) are taken into account. The printing form (form according to OKUD No. 0345001) is not mandatory for all organizations except transport companies. In typical configurations 1C 8.3 there is no printed form of the waybill (you can add it as an external one), but several methods are implemented:

• According to expense reports
• By coupons
• By fuel cards

Consider a step-by-step instruction and some features of each of them.

The accounting scheme is as follows:

• Cash withdrawal to accountant
• Preparation of an expense report
• Cash refund
• Write-off of expenses for fuel and lubricants on fuel cards

Figure 1 shows the advance report, which reflects several operations at once: a report on the advance paid, the posting of gasoline to the warehouse, data on the invoice (if any).

In Fig. 2, you can see the document postings. In order to automatically fill up accounts for the AI-92 Gasoline nomenclature, you need to add a line for the GSM group in the information register “” (see Fig. 3)

The printed form of the waybill can be connected as an external report or processing in the directory “Additional reports and processing” (see Fig. 4). The report itself will have to be ordered from specialists or purchased at Infostart.

The refund on the advance report (in our example it is 8 rubles) is made out by the document “”, which is automatically filled in the “Enter based on” mode from the document “”.

Write-off of fuel and lubricants on fuel cards

Unlike coupons, fuel cards are not counted as, but as strict reporting forms on off-balance account 006.

In general, the accounting scheme consists of the following items:

• Posting a fuel card
• Posting gasoline received on the fuel card
• Write-off of costs.

Capitalization of the cost of a fuel card can be arranged as a service receipt - see Fig. 11 and Fig. 12. And take the card itself into account 006 by manual operation (Fig. 13)

Fuel receipt is documented “” (see Fig. 14, Fig. 15).

The cost of fuels and lubricants and their recognition in tax accounting is a "sore" question for accountants of most organizations. To what extent and on what basis can the profit tax base be reduced for these expenses, says L.P. Fomicheva (728-82-40, [email protected]), consultant on taxes and fees. In terms of automation, the material was prepared by specialists of the Authorized Training Center "Master Service Engineering".

General provisions for the accounting of fuels and lubricants

• fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas);
• lubricants (motor, transmission and special oils, greases);
• special fluids (brake and cooling).

An organization that owns, rents or makes use of cars for free and uses them in its activities to generate income may include fuel and lubricants expenses. But not everything is as simple as it seems.

Are norms necessary when taking into account fuel and lubricants

At present, accounting regulatory documents do not establish limit standards for attributing to the cost of expenses associated with the use of fuel and lubricants in the operation of automobiles. The only condition for writing off fuel and lubricants to cost is the availability of documents confirming the fact of their use in the production process.

When calculating taxable profits, you must be guided by Chapter 25 of the Tax Code. The costs of maintaining official transport, which include expenses for the purchase of fuels and lubricants, relate to other expenses associated with production and sale (subparagraph 11, paragraph 1 of article 264 and subsection 2 of paragraph 1 of article 253 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not limit the costs of maintaining official transport to any norms, therefore, for tax purposes, it is foreseen to write off expenses for fuel and lubricants at actual costs. However, they must be documented and economically justified (Clause 1, Article 252 of the Tax Code).

According to the Ministry of Finance of Russia, set out in a letter dated 03.15.2005 No. 03-03-02-04 / 1/67, expenses for the purchase of fuel and lubricants within the limits defined in the technical documentation for the vehicle can be recognized for tax purposes, subject to the requirements established by the above paragraph 1 of Article 252 of the Tax Code. The Ministry of Taxation of Russia in Moscow in a letter dated September 23, 2002 No. 26-12 / 44873 expressed a similar opinion.

The requirement of validity obliges the organization to develop and approve its own standards for the consumption of fuel, lubricants and special fluids for its transport, which is used for production activities taking into account its technological features. The organization develops such standards to control the consumption of fuel and lubricants for the operation, maintenance and repair of automotive equipment.

An organization may, when developing them, proceed from the technical characteristics of a particular car, season, statistics, acts of control measurements of fuel and lubricants per kilometer run, drawn up by representatives of organizations or car service specialists on her behalf, etc. You can take into account the downtime traffic jams, seasonal fluctuations in fuel consumption and other correction factors. Norms are developed, as a rule, by the technical services of the organization itself.

The procedure for calculating fuel consumption rates is an element of the accounting policy of the organization.

They are approved by order of the head of the organization. The order should be familiarized with all drivers of vehicles. Lack of approved standards in the organization can lead to abuse by drivers, and, consequently, to unjustified additional costs.

Actually, these norms are used as economically feasible for accounting purposes for writing off fuel and lubricants and for tax purposes when calculating income tax.

When developing these standards, the organization can use the Fuel and Lubricant Consumption Standards for road transport approved by the Ministry of Transport of Russia dated April 29, 2003 (guidance document No. P3112194-0366-03 agreed with the head of the Department of Material and Technical and Social Welfare of the Ministry of Taxes and Duties of the Russian Federation and has been applied since July 1 2003). The document contains the values \u200b\u200bof the basic fuel consumption rates for automotive rolling stock, fuel consumption rates for the operation of special equipment installed on automobiles, and the methodology for their application, as well as standards for the consumption of lubricating oils.

Fuel consumption rates are set for each make and modification of cars in use and correspond to certain conditions of road transport.

Fuel consumption for garage and other household needs (technical inspections, adjustment work, running-in of engine and car parts after repair, etc.) is not included in the norms and is set separately.

Features of car operation related to road transport, climatic and other factors are taken into account by applying correction factors to the basic norms. These coefficients are set in the form of percent increase or decrease in the initial value of the norm. If it is necessary to use several allowances at the same time, the fuel consumption rate is established taking into account the amount or difference of these allowances.

The guiding document also established the norms for the consumption of lubricants per 100 liters of total fuel consumption, calculated according to the standards for this car. Oil consumption rates are set in liters per 100 liters of fuel consumption, lubricant consumption rates are set in kilograms per 100 liters of fuel consumption, respectively. Here, too, there are correction factors depending on the operating conditions of the machine. The consumption of brake and cooling fluids is determined in the amount of refueling per one motor vehicle.

Is it necessary to apply the norms established by the Ministry of Transport of Russia as the only possible ones? Not. According to Article 4 of the Tax Code of the Russian Federation, the Ministry of Transport of Russia is not entitled to develop any standards for tax purposes. The norms approved by the Ministry of Transport of Russia are not an order and have not been registered with the Ministry of Justice of Russia as a normative legal act binding on organizations throughout the Russian Federation. Given all these circumstances, we can say that, despite the name "Guidance document", and the fact that it is agreed with the Ministry of Taxes and Duties of Russia, the basic norms of fuel and lubricant consumption in road transport are only advisory in nature.

But the likelihood that the tax authorities will nevertheless be guided by inspections of these standards, agreed with their department, is quite high. Indeed, if the organization’s expenses for the purchase of fuels and lubricants significantly exceed the norms established by the Ministry of Transport of Russia, their economic feasibility may raise doubts among tax authorities. And this is logical: the norms of the Ministry of Transport of Russia are well thought out and quite reasonable. And although they were not designed for tax accounting, they can be used in court and, it seems, will serve as a convincing argument for judges.

Therefore, the organization needs to be prepared to justify the reasons for deviations of the norms it uses to write off fuel and lubricants for expenses from those approved by the Ministry of Transport of Russia.

Waybills

The purchase of fuels and lubricants does not yet indicate their actual consumption for a car used for official purposes. Confirmation that the fuel was spent for production purposes is the waybill, which is the basis for writing off fuel and lubricants at cost. This is confirmed by the tax authorities (letter of UMNS in Moscow dated April 30, 2004 No. 26-12 / 31459) and Rosstat (letter of the Federal State Statistics Service dated 03.02.2005 No. IU-09-22 / 257 "On waybills"). In the waybill speedometer readings and fuel consumption indicators are affixed, the exact route follows, confirming the production nature of transport costs.

Primary documents can be taken into account if they are prepared in a unified form (Clause 2, Article 9 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting").

The Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 approved the following forms of primary documentation for recording the operation of vehicles:

Since most organizations operate service cars or trucks, they use forms of waybills for these cars.

The waybill of a truck (form No. 4-c or No. 4-p) is the main primary document for calculating freight transportation, writing off fuel and lubricants for expenses for ordinary activities, charging salaries to the driver, and also confirms the production nature of the expenses incurred. When transporting goods, waybills of forms No. 4-c and No. 4-p are issued to the driver along with the bill of lading.

Form No. 4-c (piecework) is applied subject to payment of the car at piece rates.

Form No. 4-p (time-based) is applied subject to payment of the vehicle at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Tear-off coupons of the waybill of forms No. 4-c and No. 4-p are filled in by the customer and serve as the basis for the organization-owner of the vehicle to present the invoice to the customer. An appropriate voucher is attached to the invoice.

In the waybill, which remains in the organization - the owner of the vehicle, identical records about the time of the vehicle’s operation with the customer are repeated. If the goods are transported by car, working on a time basis, then the numbers of the consignment notes are entered in the waybill and one copy of these invoices is attached. The waybills are stored in the accounting department together with the shipping documents for their simultaneous verification.

The waybill of a company car (form No. 3) serves as the main primary document for writing off fuel and lubricants for expenses associated with the management of the organization.

The journal of the movement of waybills (form No. 8) is used by the organization to register the issued waybills to the driver and handed over after processing the waybills to the accounting department.

The waybill is written out to the driver by the dispatcher or another employee authorized to release it on the flight. But in small organizations, it may be the driver himself or another employee who is appointed by order of the head of the organization.

In the waybill must be affixed serial number, date of issue, stamp and seal of the organization to which the car belongs.

The waybill is valid only for one day or shift. For a longer period, it is issued only in the case of a business trip, when the driver performs the task for more than one day (shift).

The route of transportation or official assignment is recorded at all points of the vehicle in the waybill.

Responsibility for the correct execution of the waybill is borne by the heads of the organization and persons responsible for the operation of vehicles and participating in filling out the document. This is once again emphasized in the already mentioned letter of the Federal State Statistics Service (Rosstat) dated 03.02.2005 No. IU-09-22 / 257 "On waybills". It also says that in the unified forms all the details must be filled. Workers who fill out and sign the documents are responsible for the accuracy of the data contained in them.

If the waybill is filled with violations, this gives the inspecting authorities a reason to exclude fuel costs from expenses.

An accountant taking into account fuel and lubricants should be especially interested in the right front of the waybill. Consider it on the example of the waybill of a car (form number 3).

The speedometer at the beginning of the day (the column next to the signature authorizing departure) must coincide with the speedometer at the end of the previous day of the car (column - when returning to the garage). And the difference between the speedometer readings for the current day of work should correspond to the total number of kilometers traveled per day, indicated on the back.

Filling out the "Fuel Movement" section is carried out in full for all the details, based on actual costs and indicators of devices.

The remaining fuel in the tank is fixed in the sheet at the beginning and end of the shift. The calculation of the flow rate is indicated according to the standards approved by the organization for this machine. Compared with this norm, the actual consumption, saving or overspending in relation to the norm is indicated.

To determine the standard fuel consumption per shift, you need to multiply the car mileage per working day in kilometers by the rate of gasoline consumption in liters per 100 kilometers, and divide the result by 100.

To determine the actual fuel consumption per shift, the amount of fuel charged into the vehicle’s tank during the shift should be added to its remainder in the vehicle’s tank at the beginning of the shift, and the amount of gasoline in the vehicle’s tank at the end of the shift should be subtracted from this amount.

On the back of the sheet indicate the destination, time of departure and return of the car, as well as the number of kilometers traveled. These indicators are the most important, they serve as the basis for including the cost of spent fuel in expenses and confirm what operations involved the use of the machine (obtaining values \u200b\u200bfrom suppliers, delivering them to customers, etc.).

The bottom of the back of the waybill is important for the driver’s payroll calculator.

At the end of the section, a few words about whether the waybills should be filled out only for drivers.

Sometimes such a conclusion is drawn from the text of the resolution of the Goskomstat of Russia of November 28, 1997 No. 78 (hereinafter - Resolution No. 78) and the forms of the sheets themselves. And they make the following conclusion - if the driver’s position is not directly provided for by the staffing table, then there is no obligation for the organization to draw up the corresponding document. In the opinion of the author, this is not true, the driver is a function, and not just a position.

It is important that the company’s official machine is operated, and whoever controls it is the organization’s business. For example, a company car can be driven by a director, manager, and the costs of it will also be taken into account only on the basis of the waybill. In addition, in the absence of this document in transit, an employee who actually performs the functions of a driver may experience a problem with traffic police officers.

Formally, waybills are issued by organizations. This is stated in Resolution No. 78. Entrepreneurs should not fill out the waybill by formal terms, since according to Article 11 of the Tax Code of the Russian Federation they are individuals.

But they use transport for production purposes. The Inspectorate of the Ministry of Taxes and Duties of Russia in a letter dated October 27, 2004 No. 04-3-01 / 665 @ drew attention to the fact that waybills should be used by them.

Fuel and lubricants accounting

The costs of acquiring fuel and lubricants are associated with the maintenance of the transportation process and relate to the costs of ordinary activities under the element "Material costs" (paragraphs 7, 8 of PBU 10/99 "Organization expenses"). The expenses include the sum of all actual expenses of the organization (paragraph 6 of PBU 10/99).

The accounting department of the organization conducts a quantitative and total accounting of fuels and lubricants and special fluids. Refueling of vehicles is carried out at gas stations for cash or by bank transfer using coupons or special cards.

Without touching upon the specifics of the formation of the initial cost of fuel and lubricants and VAT accounting, we say that the accountant, based on primary documents (expense reports, invoices, etc.), receives fuel and lubricants by brand, quantity and price. Fuel and lubricants are recorded on account 10 "Materials" subaccount 3 "Fuel". This is provided for by the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

• "Fuel and lubricants in warehouses (gasoline, diesel fuel, gas, oil, etc.)";
• "Paid coupons for gasoline (diesel fuel, oil)";
• "Gasoline, diesel in car tanks and coupons from drivers", etc.

Since there are many varieties of fuels and lubricants, subaccounts of the second, third and fourth orders are opened for their accounting, for example:

• account 10 subaccount "Fuel", subaccount "fuel and lubricants in warehouses", subaccount "Gasoline", subaccount "Gasoline AI-98";
• account 10 subaccount "Fuel", subaccount "fuel and lubricants in warehouses", subaccount "Gasoline", subaccount "Gasoline AI-95".

In addition, the analytical accounting of the issued fuel and lubricants is maintained for financially responsible persons - drivers of vehicles.

The accountant records the receipt of fuel and lubricants in the material accounting card in the form of No. M-17. The organization may have developed its own form of card for accounting of receipts and write-offs of fuel and lubricants, which is approved by order of the head or is an annex to the accounting policies of the organization.

The costs of maintaining the organization’s vehicles are written off to the cost of production (work, services). In accounting, the costs associated with the transportation process, reflect on the balance sheet account 20 "Main production" or 44 "Cost of sale" (only for trade organizations).

The costs of maintaining official vehicles are reflected in the balance sheet account 26 "General expenses". Enterprises with a fleet of vehicles reflect the costs associated with their maintenance and operation on the balance sheet account 23 "Auxiliary production". The use of a specific cost accounting account depends on the direction of use of vehicles. For example, if a truck transported goods by orders of a third-party organization, the fuel and lubricant costs are reflected in account 20, and if the car was used for business trips related to managing the organization, then the costs are reflected in account 26.

In accounting, the write-off of fuel and lubricants is reflected in the accounting entry:

Debit 20 (23, 26, 44) Credit 10-3 "Fuel" (analytical accounting: "fuel and lubricants in the tanks of vehicles" and other relevant sub-accounts) - in the actual amount spent on the basis of primary documents.

When fuels and lubricants are put into production and otherwise disposed of, their assessment in accounting is carried out in one of the following ways (paragraph 16 of PBU 5/01):

• at the cost of a unit of inventory,
• at the cost of first time purchases (FIFO),
• at the cost of the last time purchases (LIFO),
• at average cost.

The latter method is the most common.

The method chosen by the organization should be recorded in the order on accounting policies.

We draw the attention of accountants to the fact that, as a rule, there is always a quantity of gasoline (or other fuel) in the car tanks, which represents the carry-over for the next month (quarter). This balance should be further accounted for in the account of the separate sub-account "Gasoline in car tanks" (in the analytical account for materially responsible persons (drivers).

Each month, the accountant reconciles the results of the issuance, consumption and balance of petroleum products in the tanks of vehicles.

If the cost of expenses incurred for fuel and lubricants consumption in accounting and tax accounting will be different (for example, due to the driver exceeding the standards adopted by the organization for his car), then taxpayers using PBU 18/02 will have to reflect permanent tax liabilities.

Such is the requirement of paragraph 7 of this provision, which was approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

Consider the accounting of fuels and lubricants on the example of gasoline accounting for a particular driver.

Example

The driver of a car official car A.A. Sidorov receives money from the cash desk of LLC Zima for the purchase of fuel and lubricants and submits advance reports reflecting the costs of their acquisition with the application of primary documents.
  Gasoline is written off according to the norms on the basis of waybills handed over by the driver to the accounting department.
  Quantitative and total fuel and lubricants are recorded using personal cards, the form of which is developed by the organization independently and approved by order of the head. A card is opened for each driver.
  The rest of the unwritten gasoline at the beginning of April the driver amounted to 18 liters of 10 rubles.
  On April 3, 20 liters of gasoline were purchased at 11 rubles. We do not consider VAT for simplicity.
  On April 1,2 and 3, the driver consumed 7.10 and 11 liters of gasoline, respectively.
  When writing off materials, the organization uses the moving average cost method, which is calculated on the date the transaction is completed.
  From April 1 to April 3, the accountant made the following entries in the driver card:

date	Coming			Consumption			The remainder
	qty	price	are standing.	qty	price	are standing.	qty	price	are standing.
Balance on 01.04							18	10,00	180,00
01.04				7	10,00	70,00	11	10,00	110,00
02.04				10	10,00	100,00	1	10,00	10,00
03.04	20	11,00	220,00	11	10,95*	120,48	10	10,95	109,52

Note:
  * 10.95 \u003d (1 liter x 10 rubles + 20 liters x 11 rubles) / 21 liters

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

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car A. Sidorov" - 70 rubles. - written off according to the norms of 7 liters of gasoline on the waybill of a passenger car of form No. 3 for April 1;

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car A. Sidorov" - 100 rub. - written off according to the norms of 10 liters of gasoline on the waybill of a passenger car of form No. 3 for April 2;

The debit 10-3 subaccount "A-95 gasoline in the tank of the car A. Sidorov" Credit 71 subaccount "Sidorov" - 220 rubles. - 11 liters of gasoline were capitalized based on the KKM receipt attached to the driver's advance report; Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of the car A. Sidorov" -120.48 rubles - written off according to the norms of 11 liters of gasoline on the waybill of a passenger car of form No. 3 for April 3.

Rental car

You can obtain a vehicle for temporary possession and use by entering into a vehicle rental agreement with a legal or natural person.

Under a lease agreement, the lessor (lessor) undertakes to provide the lessee (lessee) with property for a fee for temporary possession and use. Unless otherwise provided by the vehicle lease agreement, the lessee shall bear the costs incurred in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other materials consumed during the operation of the vehicle (Article 646 of the Civil Code of the Russian Federation). The parties may provide for mixed terms of payment of the lease in the form of a fixed share (directly the rent) and payment of compensation for the current maintenance of the leased property, which may vary depending on external factors.

In the case when the cost of fuel and lubricants is borne by the employer of transport, the accounting of fuel and lubricants is identical to the situation with the operation of your own vehicle. Such a car is simply taken into account not in the composition of fixed assets, but on the off-balance account 001 “Leased fixed assets” in the assessment adopted in the contract. For its use, rent is charged, and depreciation is not charged.

The rent is taken into account in other expenses associated with the production and (or) sale, regardless of who the car is rented from, a legal entity or an individual (subparagraph 10 paragraph 1 of article 264 of the Tax Code of the Russian Federation).

At the same time, the status of the lessor affects the tax consequences of other taxes. So, if a car is rented from an individual, it has taxable income.

As for the UST, it is necessary to distinguish between renting a vehicle with and without a crew (clause 1 of article 236 and 3 of article 238 of the Tax Code).

A waybill is issued for the rented car for the duration of the operation, since the organization controls the machine. And subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation permits to include in expenses that reduce taxable income all funds spent on the maintenance and operation of fixed assets and other property that is used in production activities. This also applies to fuels and lubricants, which are used on a rented car.

Car use free of charge

The organization may enter into a contract for the gratuitous use of a car.

Under a gratuitous use agreement (loan), the borrower is obliged to keep the thing received for gratuitous use in good condition, including the maintenance and overhaul, as well as all expenses for its maintenance, unless otherwise provided by the contract.

The organization’s expenses for the maintenance and operation of the car obtained under the gratuitous use agreement reduce the taxable profit in the generally established manner, if the agreement stipulates that these costs are borne by the borrower.

Separate rules applicable to a lease agreement apply to gratuitous use agreements (loans). Fuel and lubricants expenses are accounted for similarly to a rented car, since the organization manages it.

Transfer of property for temporary use under a loan agreement - for tax purposes there is nothing more than a gratis service. The cost of such a service is included by the borrower in non-operating income (Clause 8, Article 250 of the Tax Code of the Russian Federation). This value must be determined independently, based on data on the market value * rental of a similar car.

Employee Compensation

Compensation is paid to employees for depreciation of personal vehicles and expenses are reimbursed if personal vehicles are used with the consent of the employer for official purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing.

Often, by order of the employee, compensation is paid according to the norm established by the Government of the Russian Federation and, in addition, the cost of gasoline.

Since such a provision is not expressly provided for in the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57, the position of the tax authorities on this issue also seems to be legitimate. In the amount of compensation, the employee took into account the reimbursement of the operating costs of the personal car used for business trips: the amount of depreciation, the cost of fuels and lubricants, maintenance and repair (letter of the Ministry of Taxes and Duties of Russia dated 02.06.2004 No. 04-2-06 / 419).

Compensation for the use of personal vehicles for official purposes is paid to employees in cases where their work in the field of production (official) activity is associated with permanent official travel in accordance with their official duties.

The original document that established this compensation is the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions for the payment of compensation to employees for using their personal cars for business trips." The document is valid, although the payment standards themselves have changed in the future. Here we recommend reading it to the accountant especially carefully. Paragraph 3 says that the specific amount of compensation is determined depending on the intensity of use of a personal car for business trips. In the amount of compensation, the employee took into account the reimbursement of the operating costs of the personal car used for business trips (the amount of depreciation, fuel and lubricants, maintenance and repair).

The calculation of compensation amounts is carried out according to the formula:

K \u003d A + fuels and lubricants + TO + TP,

where
  K is the amount of compensation,
  A - depreciation of the car;
  Fuels and lubricants - the cost of fuels and lubricants;
  TO - maintenance;
  TR - current repair.

Compensation is made based on the order of the head of the organization.

Compensation is accrued monthly in a fixed amount, regardless of the number of calendar days in a month. During the employee’s stay on vacation, business trip, his absenteeism due to temporary disability, as well as for other reasons when his personal car is not in use, compensation is not paid.

The most difficult in this situation seems to be confirmation of the fact and intensity of use of the machine by an employee. Therefore, the basis for calculating compensation, in addition to the order of the head, can be a traveling statement or other similar document, the form of which is approved in the order on the accounting policy of the organization. Waybills in this case are not compiled.

Compensations paid to an employee for the use of a personal car for official purposes are expenses for the organization of ordinary activities based on clause 7 of RAS 10/99.

Compensation paid to the employee in accordance with the law, within the limits of the approved norms, is not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation) and the unified social tax (Article 238 of the Tax Code of the Russian Federation). In this case, the legislative document is the Labor Code of the Russian Federation. Due to the fact that the Government of the Russian Federation has developed compensation rules applicable only to paragraph 11 of Article 264 of the Tax Code of the Russian Federation (income tax), they are not subject to application in order to determine the tax base for personal income tax.

The tax authorities insist that the norms applied in the organization cannot be applied to personal income tax because they are not the norms established in accordance with the current legislation of the Russian Federation (letter of the Ministry of Taxes and Duties of Russia dated 02.06.2004 No. 04-2-06 / 419 @ " On reimbursement of expenses when employees use personal vehicles ").

However, in its Decree dated 26.01.2004 No. F09-5007 / 03-AK, the FAS of the Ural District concluded that it was unlawful to apply the compensation payment standards established by Chapter 25 of the Tax Code of the Russian Federation for calculating personal income tax. Compensation for personal transport is exempt from income tax in the amount established by a written agreement of the organization and the employee. This indirectly confirms the decision of the Supreme Arbitration Court of the Russian Federation dated 26.01.2005 No. 16141/04 (read more in detail).

Thus, in our opinion, in the situation under consideration, there is no taxable base for personal income tax.

Compensation for the use of personal cars for official purposes in order to calculate income tax is a standardized amount. Current standards are established by the Decree of the Government of the Russian Federation of 02.02.2002 No. 92.

Compensation expenses for the use of personal cars and motorcycles for business trips within the limits of the norms for tax purposes relate to other expenses (sub-clause 11 clause 1 of article 264 of the Tax Code of the Russian Federation). In tax accounting, these expenses are recognized at the date of actual payment of accrued compensation.

The amount of compensation accrued to an employee in excess of the limit norms cannot reduce the tax base for calculating corporate income tax. These expenses for tax purposes are considered as excess.

Of course, this point of view can be tried to be challenged by relying on the more recent position of Article 188 of the Labor Code of the Russian Federation. But after all, in the letter of the Ministry of Finance, it was said that when calculating compensation, it is necessary to take into account all the features of the use of a personal car by an employee for production purposes. And for taxation there is a norm, and it is unequivocal. Therefore, the costs of acquiring fuel and lubricants in parallel with the payment of compensation are not taken into account for income tax purposes, since this car is not an official car (subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation).

Expenses for compensation to an employee in excess of established standards, as well as the cost of spent fuel and lubricants, excluded from the calculation of the tax base for income tax of both the reporting and subsequent reporting periods, are recognized as a permanent difference (paragraph 4 of PBU 18/02).

For the amount of the permanent tax liability calculated on its basis, the organization adjusts the amount of contingent expense (contingent income) for income tax (paragraphs 20, 21 of PBU 18/02).

Accounting for fuels and lubricants in "1C: Accounting 7.7"

Fuel and lubricants are accounted for in the configuration "1C: Accounting 7.7" (rev. 4.5) on account 10.3 "Fuel". In the reference book "Materials" for elements related to fuel and lubricants, the type "(10.3) Fuel" should be indicated (see Fig. 1).

The purchase of fuel and lubricants is reflected in the documents “Goods receipt” or “Advance report”, the last document should indicate the offsetting account 10.3.

To reflect the consumption of fuels and lubricants, it is convenient to use the document "Movement of Materials" by selecting the type of movement: "Transfer to Production" (see Fig. 2). The document must indicate the cost account corresponding to the direction of use of the car (20, 23, 25, 44) and the cost item.

It is recommended that in the directory of cost items set two items to reflect fuel and lubricants expenses, for one of which set “Type of expenses” for tax accounting purposes “Other expenses accepted for tax purposes”, and for the second (expenses above the norm) - “Not accepted for taxation purposes "(Fig. 3).

If vehicles or assemblies that consume fuel and lubricants during operation are used in an institution, fuel and lubricants should be written off on the basis of waybills, unit registration sheets taking into account the standards. In the presence of a large transport economy, various types of activities, sources of financing, the tasks of automating the issuance of waybills and the correct write-off of fuel and lubricants according to cost items are acute. About the opportunities provided for solving these problems by edition 2 of the program “1C: Accounting of a public institution 8”, experts from 1C say.

General work procedure

The article briefly describes the general procedure for working with the subsystem Fuels and lubricants   and the capabilities of the subsystem to improve the efficiency of fuels and lubricants accounting in an institution by reducing the time for processing and processing documents for fuels and lubricants and minimizing errors in routine data entry operations. Complete subsystem information Fuels and lubricants, the methodology of accounting for fuels and lubricants, is given in the section "Accounting for fuels and lubricants" of the methodological support of edition 2 "1C: Accounts department of a state institution 8" in the resources of ITS-BUDGET.

According to paragraph 2 of Article 6 of Federal Law of 08.11.2007 No. 259-ФЗ “The Charter of Road Transport and Urban Ground Electric Transport” it is prohibited to carry passengers and baggage, cargo by buses, trams, trolleybuses, cars, trucks without issuing a waybill for the relevant vehicle (vehicle).

The program "1C: Accounting of a public institution 8" (rev. 2) provides for the issuance of waybills for vehicles of various types.

In addition to vehicles, various units that consume fuels and lubricants, such as gas scythes and mowers, chainsaws, motor pumps, gas generators and other equipment, can also be used in institutions. Therefore, the program also provides for the design of registration sheets for units consuming fuel and lubricants.

The program makes taxation of waybills and registration sheets on aggregates and write-off of fuel and lubricants in accordance with the standards.

Calculation of the normative and actual costs for the waybill (unit registration sheet) can be made for several types of fuel and lubricants, for example, for gas-diesel equipment, for several routes or modes of operation with different operating conditions of the vehicle or unit, affecting the consumption of fuel and lubricants.

For each vehicle, unit, you can create settings that correspond to typical operating conditions, which will be substituted when taxing and, if necessary, can be adjusted if the route or operating mode differs from the typical one.

You can analyze the data on the estimated values \u200b\u200bof standard and actual costs, savings, cost overruns by type of fuel and lubricants, fixed assets - vehicles / units, employees - drivers / operators operating the fixed assets, in various reports.

This work is done in the subsystem. Fuels and lubricants.

What tasks does the subsystem “Fuel and lubricants accounting” solve?

Subsystem Fuels and lubricants   solves the following tasks:

• formation of waybills (forms 3, 3 specials, 4-P, 4-S, 6, 6 specials, ESM-2, APK-412);
• formation of aggregate registration sheets (forms 17 and APK-411);
• calculation for various routes and operating conditions of vehicles of the normative and actual consumption of several types of fuel, lubricants and special fluids according to the methodological recommendations approved by the decree of the Ministry of Transport of Russia dated 14.03.2008 No. AM-23-r;
• calculation for various operating modes and operating conditions of units of normative and actual consumption of several types of fuel, lubricants and special liquids;
• formation of a certificate-calculation for documenting the decryption of the calculation of the standard and actual consumption of fuel and lubricants;
• write-off of fuel and lubricants for one flight on various accounting accounts, sources of financing, directions of expenditure, liability centers and units;
• consolidated write-off of fuel and lubricants for several waybills (for example, when refueling with fuel cards);
• formation of the Act on the write-off of inventories (f. 0504230);
• the formation of the Journal of the movement of waybills (form No. 8, according to OKUD 0345008);
• control of normative and actual consumption, savings and overspending of fuel and lubricants for vehicles and assemblies, as well as for employees;
• reconciliation of fuel card data with fuel supplier data.

The capabilities provided by the subsystem are included optionally: in the Administration section, call the Setup accounting parameters command in the navigation panel and then on the Specialized subsystems tab, set the Combustible-lubricant accounting flag in the group of the same name. By default, the fuel metering option is disabled.

Principles of work in the subsystem "Accounting for fuels and lubricants"

Work in the subsystem is based on the following principles:

• setting up a typical filling of waybills and registration sheets of units for each vehicle (the regular driver, accompanying persons, trailer, etc. are indicated);
• quick selection of addresses in routes and tasks for the driver from the list of frequently visited objects for the vehicle when preparing waybills;
• filling in data on fuel residues and speedometer (odometer) readings according to the previous waybill;
• the use of data on fuel and mileage from the waybill when calculating the standard consumption of fuels and lubricants;
• calculation of the standard fuel consumption in three clicks:
     filling in the initial data on the settings for the typical use of vehicles;
     calculation of the normative fuel consumption by norms and amendments for several types of fuel and lubricants and routes;
     filling out the list of fuel and lubricants being written off according to the settings for reflecting write-offs in accounting;
• automatic calculation of fuel and lubricants residues for calculating the actual consumption of fuel and lubricants.

Filling in the settings of the subsystem “Fuel and lubricants accounting”

First of all, you should fill out the directory Types of fuels and lubricants   (section Administrationteam group Fuels and lubricants), then enter the fuel consumption rate, correction factors and values \u200b\u200bin the corresponding reference books, and also set the rounding mode for the results of calculation of the standard and actual fuel consumption (section Reference Informationteam group Fuels and lubricants).

Consumption rates are set for each type of fuel and lubricants per 100 km of run and, depending on the type of norm, can have the main calculation parameter (for example, “idle time (h)” or “volume of transport work (t-km)” and its default value. Consumption rates allow you to specify the seasonality of use (day and month of the beginning, day and month of the end of the action). For the consumption rate of lubricants and special fluids, the type of fuel and the value of the flow rate at a flow rate of 100 units of fuel are indicated.

Standards for units have the main calculation parameter, which can be:

• duration of work (h);
• volume of work (units are customizable);
• meter readings.

Correction factors reflect the correction up or down as a percentage (for example, + 5%). Correction values \u200b\u200breflect the correction up or down in the unit of measurement of fuel and lubricants (for example, + 1 l).

Formation of waybills and registration sheets

Before the departure of transport (before the start of the unit) waybills (registration sheets of units) are drawn up. Registration of waybills and registration sheets of aggregates is carried out by specialized program documents or manually, by filling in the form.

The program “1C: Accounting of a state institution 8” (rev. 2) provides for the formation of waybills according to unified forms No. 3, 3 specials, 4-P, 4-S, 6, 6 specials, ESM-2, approved by the decision of the State Statistics Committee of the Russian Federation November 28, 1997 No. 78. For each form in the program, the document of the same name is used, hereinafter - the document Waybill.

For registration of primary accounting documents characterizing the operation of the unit, the document Worksheet of the unit is used. The form of the primary document is developed on the basis of form No. 17 “Unit Worksheet” (code for OKUD 6002210). For registration of primary accounting documents characterizing the mechanized operation of tractors, combines and self-propelled machines, the program uses a document The registration sheet of the tractor driver (form No. 411-AIC). The form of the primary document was developed on the basis of form No. 411-AIC “Registration sheet of a tractor driver”.

To open the list of relevant documents, you can use the commands Waybill Journal and Aggregate Ledger Journal   in a group of teams Fuels and lubricantssection Inventory.

It should be noted that the list of unified forms of primary accounting documents, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, does not contain travel forms approved by the RF State Statistics Committee dated November 28, 1997 No. 78, as well as forms No. 411-APK, No. 17, therefore, the institution has the right to develop and approve in the Accounting Policy forms of waybills and registration sheets of aggregates, provided that they contain mandatory details approved by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 "On approval of mandatory details and the order is filled waybills. ”

Waybills formed in the program meet these requirements. You can also add an external printing form to any document as part of a typical functional (in the Administration section, you should call the command Printed forms, reports and processing,   and then make sure the box is checked Additional reports and processing   and follow the link of the same name for detailed settings).

To form printed forms of waybills, fill in:

• driver data (details of a driver’s license and others) - in the directory Staff;
• vehicle data (state registration plate, garage number and others) - on the tab For vehiclesbookmarks Individual characteristics   directory item Fixed assets, intangible assets, legal acts;
• data on license cards and routes in the corresponding directories - group of teams Fuels and lubricants   In chapter Administration.

To quickly fill out documents, a special setting is provided. The setting is “tied” to the main tool and the type of accounting document (available for adding and filling out the form of a directory item in the navigation panel Fixed assets, intangible assets, legal acts) This setting allows you to simplify the filling:

• most details of waybills (for example, assign a specific driver to the car);
• speedometer (odometer) readings according to the previous waybill or its taxation;
• fuel residues according to the previous waybill or its taxation;
• route and task addresses - by choosing from the list of frequent addresses in the waybill;
• types of fuel - it will be automatically filled in a new waybill, if the filling mode for the previous documents is not defined.

Calculation of the standard and actual fuel consumption

To calculate the fuel consumption and write-off of fuel and lubricants in the program “1C: Accounting of a state institution 8” edition 2, taxation documents are applied Waybill Taxation   and Aggregate sheet taxation (a list of documents is available in the command group Fuels and lubricantssection Inventory).

After the vehicle returns from the flight or the unit is completed, a tax document is created. It contains data on the primary document, the operation of the vehicle (unit) from the waybill (accounting) sheet, the calculation of the standard and actual consumption of fuel and lubricants, is formed Act on write-off of inventories (f. 0504230)   and Help calculation of fuel consumption. When a document is carried out, fuel and lubricants are written off - accounting records for accounting and tax accounting are formed. Each waybill (unit registration sheet) must correspond to one taxing document that takes into account all operating conditions and operation of the vehicle (unit).

Taxation documents can be filled out automatically - based on the relevant document Waybill, Unit worksheet, Registration sheet of the tractor driver-driver (form No. 411-APK). You can also enter data manually in them, according to primary documents.

In the event that fuel cancellation is necessary at the end of the billing period established by the contract after receiving documents from the fuel supplier, you can omit the table in the taxation documents of the waybills Charged Materials   on the bookmark Fuel write-off, and create a consolidated taxation document and fill it out for the period. A summary taxing document will combine the calculation results for all waybills (record sheets) for the period.

If the waybills are issued on preprinted forms, then the waybill data is indicated in the taxation documents manually on the tab Waybill data.

On the bookmark Initial data   all routes should be entered (step 1 in Fig. 1) with different conditions for applying the rules and amendments (for example, the first route was in the mountains, and the second route went along improved roads). The table on the left sets the routes and types of fuel and lubricants, and on the right sets the norms and amendments reflecting the features for each route.

To simplify filling in the norms and flow rate corrections for the vehicle, enter the setting in the register Flow rate settings for vehicles and units.

This setting also allows you to set control parameters for vehicle mileage and life for the timely start or termination of amendments taking into account vehicle break-in or wear associated with long mileage and useful life, according to guidelines recommended by Decree of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. Using this setting allows you to quickly fill out any complex combination of norms and amendments that characterize typical operating conditions for each vehicle.

After executing command Z fill in the calculation parameters according to the settings for the vehicle   (step 2 in Fig. 1), you can edit the values \u200b\u200bof the main parameters for calculating the norms and add / remove norms and amendments to the norms in accordance with the operating conditions in this flight.

On the bookmark Calculation of fuel consumptionfuel consumption calculation.

The general procedure for user actions is as follows:

2. Enter data on the number of fuel (fuel) dispensed (refueling) and fuel and lubricant residues upon return, the calculation of the actual fuel and lubricant consumption will be performed automatically.

On the bookmark Fuel write-offthe list of items and the direction of consumption of fuel and lubricants for cancellation are determined.

To reduce the time required to fill out the list of materials to be debited, you can configure the information register Fuel cost reflection settings   and on command Fillas a result of comparing the type of fuel and lubricants and the nomenclature, the table of materials being written off will be automatically filled. In more complex cases of charge-offs, use the command Selection. The document allows you to flexibly write off fuel and lubricants for various values \u200b\u200bof details Nomenclature, IFO, Unit, CFD, Accounting account, KPS, Additional analytics, MOT / Storage location, Cost accounting account and sub-account of cost accounts.

After specifying the composition and conclusion of the commission, as well as holding the document, it is possible to generate printed forms “Help-calculation of fuel and lubricants consumption” and “Act of write-off of the Ministry of Health (f.0504230)”.

In the Help-calculation of the consumption of fuels and lubricants, the initial data, formulas and calculation of the standard and actual consumption of fuels and lubricants are presented.

Generation of reports to control the correctness of fuel consumption

The subsystem allows you to generate the following reports:

• The movement of fuels and lubricants in aggregates and machines - reflects for each aggregate the remnants of fuels and lubricants at the beginning and end of the period, as well as the receipt and disposal of fuel and lubricants for the period;
• Fuel and lubricants movement in vehicles - reflects for each vehicle the mileage and fuel residues at the beginning and end of the period, as well as the mileage, fuel receipts and retirements for the period;
• Magazine of the movement of waybills (f. No. 8) - an accounting journal is being formed in the form 0345008, approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78
• Magazine of movement of worksheets of aggregates - a log is generated for aggregates and machines in a form similar to form 0345008;
• Report on fuel cards - provides information on refueling with fuel cards for reconciliation with fuel supplier data;
• Fuel and lubricants consumption for fixed assets and employees - provides information on the standard and actual fuel and lubricants consumption, as well as on fuel savings or overspending, grouped by fixed assets and employees.

Reports are available in the group. Fuels and lubricants   report panels Inventory Reports   section Inventory.