In the modern world, a rare organization does without a car and the associated costs of fuel and lubricants.

Companies can take into account the costs of fuels and lubricants when using vehicles in their activities:

• owned
• rented,
• received under a lease agreement, etc.

Accounting and tax accounting of fuels and lubricants has many features and nuances that constantly raise more and more questions.

Fuels and lubricants (fuels and lubricants) include:

1. Various types of fuel:

• diesel fuel,
• petrol,
• kerosene,
• compressed natural gas,
• liquefied petroleum gas.

2. Lubricants:

• greases,
• special oils,
• engine oils,
• transmission oils.

3. Special fluids:

• brake,
• cooling.

In accounting, the costs associated with the purchase of fuels and lubricants are related to the costs of ordinary activities, as material costs in accordance with clause 7, clause 8 of the Accounting Regulations “Organization Expenses” PBU 10/99.

Accounting for fuels and lubricants is carried out in accordance with the Regulation on accounting "Accounting for inventories" PBU 5/01.

The procedure for accounting for expenses on fuels and lubricants for the purposes of tax accounting for income tax, under the general taxation system (OSNO), is regulated by Chapter 25 of the Tax Code.

The article will consider the nuances of accounting for expenses on fuels and lubricants for the purposes of accounting and tax accounting for income tax, as well as the types and procedure for issuing a waybill confirming these expenses.

PROCEDURE FOR REGISTRATION AND ACCOUNTING OF FUEL AND LUBRICANTS

In accordance with clause 5 of PBU 5/01, inventories (inventories) are accepted for accounting at their actual cost.

According to clause 6 of PBU 5/01, the actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding VAT and excise taxes (except as provided for by the legislation of the Russian Federation).

The actual costs of purchasing inventories include:

• amounts paid in accordance with the contract to the supplier;
• amounts paid to organizations for information and consulting services related to the purchase of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventories;
• remuneration paid to the intermediary organization through which the inventories are purchased;
• costs of procurement and delivery of inventories to the place of their use, including insurance costs.

Note:General running costs not included in the actual costs of purchasing inventories, unless they are directly related to their acquisition.

In accordance with clause 14 of PBU 5/01, inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are taken into account in the assessment provided for in the contract.

The accounting of fuels and lubricants is carried out in total and quantitative terms by types of fuels and lubricants and locations and use.

Cars are refueled at gas stations, both in cash and by coupons or fuel cards (in this case, payment is made by bank transfer).

Accordingly, the posting of fuel and lubricants in accounting is carried out on the basis of:

• advance reports of accountable persons,
• consignment notes of suppliers of fuels and lubricants,
• other similar documents.

In accordance with clause 16 PBU5 / 01, the assessment of inventories when they are released into production and otherwise disposed of is made in one of the following ways:

• at the cost of each unit;
• at the average cost;
• at the cost of the first in the time of acquisition of inventories (FIFO method).

The selected method of assessing inventories when they are written off, the organization should fix in its accounting policy for accounting purposes.

According to clause 18 of PBU 10/99, expenses are recognized in the reporting period in which they occurred.

Write-off of fuel and lubricants for expenses is made in the amount of actually consumed amount of fuel, which depends on the mileage traveled by the car.

The amount of actual expenses of fuels and lubricants is calculated based on:

• fuel consumption norms established in the organization (number of liters per 100 km),
• the actual mileage determined by the speedometer readings.

When establishing the rates of consumption of fuels and lubricants, you can use the information provided by the manufacturers in the technical documentation for the car.

For a more accurate determination of the rate of consumption of fuels and lubricants, you can take into account the operating conditions of the car:

• in the urban cycle,
• on country roads,
• in winter time,

In accordance with clause 1 of article 9 of the Federal Law "On Accounting" No. 129-FZ, all business transactions carried out by an organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation (clause 2 of article 9 of Law 129-FZ).

The main primary document for writing off fuel and lubricants for expenses is waybill.

By the Decree of the State Statistics Committee of 11/28/1997. No. 78 approved unified forms of waybills:

• form No. 3 "Waybill of a passenger car",
• form No. 3spets "Waybill of a special vehicle",
• form No. 4 "Passenger taxi waybill",
• form No. 4-C "Waybill of a truck",
• form No. 4-P "Waybill of a truck",
• form No. 6 "Bus waybill",
• form No. 6spets "Non-public bus waybill".

In addition, this Resolution also approved the "Journal of the movement of waybills" (form No. 8).

By order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. № 152, the obligatory details and the procedure for filling out the waybills were approved.

In accordance with clause 2 of Order No. 152, the mandatory details and the procedure for filling out waybills are applied by legal entities and individual entrepreneurs operating:

• cars,
• trucks,
• buses,
• trolleybuses,
• trams.

The waybill must contain the following mandatory details (clause 3 of Order No. 152):

1. The name and number of the waybill.

2. Information about the validity of the waybill, including the date (day, month, year) during which the waybill can be used.

If the waybill is issued for more than one day - the start and end dates of the waybill use.

3. Information about the owner (owner) of the vehicle, including:

3.1. For a legal entity:

• Name,
• organizational and legal form,
• location,
• phone number.

3.2. For individual entrepreneurs:

• mailing address,
• phone number.

4. Information about the vehicle, including:

4.1. Vehicle type:

• a car,
• truck,
• bus,
• trolleybus,
• tram,

4.2. Vehicle model, and if the truck is used:

• with a car trailer,
• car semitrailer,
• the same model of a car trailer (semi-trailer).

4.3. State registration plate:

• car,
• trailer (semi-trailer),
• bus,
• trolleybus.

4.4. Odometer readings (full kilometers) when the vehicle leaves the garage (depot) and enters the garage (depot).

4.5. The date (day, month, year) and time (hours, minutes) of the vehicle leaving the place of permanent parking and its arrival at the indicated parking lot.

5. Information about the driver, including:

• Full name of the driver,
• date (day, month, year) and time (hours, minutes) of the pre-trip and post-trip medical examination of the driver.

In accordance with clause 8 of Order No. 152, it is allowed to place additional details on the waybill, taking into account the peculiarities of the organization's activities.

Note:Incorrect filling of the waybill and the lack of data necessary for calculating the costs of fuels and lubricants may lead to a distortion of the accounting of these costs in accounting and tax accounting.

According to clause 10 of Order No. 152, the waybill is issued for one day or for a period not exceeding one month.

At the same time, if during the validity period of the waybill, the car is used by several drivers, then it is allowed to issue several waybills for one vehicle separately for each driver (clause 11 of Order No. 152).

Note:The issued waybills must be kept by the organization at least five years (clause 18 of Order No. 152).

PROCEDURE FOR RECOGNIZING EXPENSES ON FUEL AND LUBRICANTS FOR PURPOSES OF INCOME TAX IN TAX ACCOUNTING (BASIC)

In the tax accounting of the organization, expenses for fuel and lubricants are recognized in accordance with Chapter 25 of the Tax Code, depending on the purpose of the transport used:

• or in accordance with subparagraph 5 of paragraph 1 of Article 254 "Material costs", as the cost of purchasing fuel, water, energy of all types spent for technological purposes,
• or on the basis of subparagraph 11 of paragraph 1 of Article 264 "Other costs associated with production and (or) sale", as the cost of maintaining official transport (road, rail, air and other types of transport).

Despite the fact that the current legislation does not establish any norms and restrictions on the amount of fuel costs, costs must meet the criteria specified in Article 252 of the Tax Code, in particular, must be justified. In this case, any costs are recognized as expenses, provided that they are incurred for the implementation of activities aimed at generating income.

Also, the Letter of the Ministry of Finance No. 03-03-06 / 4/67 states the following:

"Rates of consumption of fuels and lubricants in road transport are established by the Methodological Recommendations" Rates of consumption of fuels and lubricants in road transport ", put into effect by the Order of the Ministry of Transport of the Russian Federation of March 14, 2008. No. AM-23-r "On the introduction of the Methodological Recommendations" Rates of consumption of fuels and lubricants in road transport ".

In accordance with clause 6 of these Guidelines for models, brands and modifications of automotive equipment, for which the Ministry of Transport of Russia has not approved fuel consumption rates, the heads of local administrations of regions and organizations can put into effect by their order the rates developed by individual applications in the prescribed manner by scientific organizations developing such norms according to a special program-method.

Thus, if the Ministry of Transport of Russia has not approved the fuel consumption rates for the corresponding automotive equipment, then the head of the organization can put into effect by his order the rates developed by individual requests in the prescribed manner by scientific organizations developing such standards according to a special program-method.

Prior to the adoption of the order of the organization approving the norms developed in accordance with the established procedure, the taxpayer may be guided by the relevant technical documentation and (or) information provided by the car manufacturer. "

It should be noted that this Letter of the Ministry of Finance is not the only one of its kind. The Ministry of Finance gave exactly the same recommendations in its Letters before.

For example, in the Letter dated 09/04/2007. No. 03-03-06 / 1/640 and in the Letter dated 14.01.2009. No. 03-03-06 / 1/15.

While organizations should not necessarily be guided by the recommendations of the Ministry of Finance, it should be borne in mind that the confirmation of the justification of expenses is consistent with the general concept of the Tax Code.

Thus, any company that takes into account the costs of fuels and lubricants in order to reduce the tax base for income tax must develop and consolidate in the accounting policy for the purposes of tax accounting a methodology for determining the costs of fuels and lubricants, confirming their validity.

At the same time, if the deviation of the norms for the consumption of fuels and lubricants established by the company will greatly differ (upward) from the norms established by the Ministry of Transport, in terms of these costs, there will be a tax risk for income tax.

After all, each vehicle has certain technical characteristics that allow you to determine how much fuel a particular vehicle consumes during operation.

When conducting an on-site tax audit, such companies are likely to have to defend their position in court.

It should be borne in mind that currently there is judicial practice on this issue, which supports taxpayers.

So, by the definition of the Supreme Arbitration Court of the Russian Federation of 08/14/2008. No. 9586/08, the following conclusions of the courts have been left unchanged:

“After examining and evaluating the evidence presented on the episode related to the acquisition of fuel and lubricants by the company, the courts, guided by the provisions of Articles 252, subparagraph 11 of paragraph 1 of Article 264 of the Tax Code, concluded that the Tax Code not provided rationing of the costs of fuels and lubricants for the purpose of taxation of profits, that the costs incurred for the purchase of fuels and lubricants are economically justified, documented and lawfully included in the composition of expenses taken into account when calculating profit tax, and value added tax on purchased fuels and lubricants reasonably included in tax deductions in accordance with Articles 169, 171, 172 of the Tax Code. "

In addition, in the Resolution of the FAS of the Ural District of 20.02.2008. in case No.А60-8917 / 07, the court concluded that the application of the norms for the consumption of fuels and lubricants approved by the Ministry of Transport of the Russian Federation is erroneous, since the approved norms are established as basic in order to organize delivery planning and control the consumption of fuel and oils and are not intended to regulate tax relationships.

Since the legislation on taxes and fees or in the order established by it does not approve the norms of costs for the maintenance of official vehicles, these costs are accepted for tax purposes in the amounts of actually incurred and documented expenses.

The same conclusion was made in the Resolution of the Federal Antimonopoly Service of the Central District of 04.04.2008. in case No. А09-3658 / 07-29, according to which the Tax Code does not provide for the rationing of fuel and lubricants expenses for the purpose of taxation of profits, and the fuel consumption rates approved by the Ministry of Transport of the Russian Federation, referred to by the tax authorities, are advisory in nature.

However, despite the presence of positive judicial practice, it seems reasonable to recommend a balanced and prudent approach to the recognition of expenses for fuel and lubricants in order to reduce tax risks for corporate income tax.

Accounting for fuels and lubricants according to waybills - 2019-2020 (hereinafter - LP) must be properly organized in any organization. It will allow you to put things in order and control the consumption of material resources. The most important is the use of submarines for accounting for gasoline and diesel fuel. Let's consider the algorithm of accounting and tax accounting of fuels and lubricants on waybills in more detail.

Fuel and lubricants concept

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

What is a waybill

Waybill is a primary document in which the mileage of the car is recorded. Based on this document, you can determine the consumption of gasoline.

Organizations for which the use of vehicles is the main activity must apply the PL form with the details specified in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.

Doubt about the correctness of posting or writing off material assets? On our forum you can get an answer to any question that you have doubts about. For example, in you can specify what the basic rate of consumption of fuels and lubricants recommended by the Ministry of Transport.

We wrote about how the waybill was corrected on our website:

• “The list of obligatory details of the waybill has been expanded”;
• "Starting from December 15, 2017, we issue the waybill in a new form";
• Waybills: from March 1, 2019, the order of issue will change.

For organizations that use a car for production or management needs, it is possible to develop a subscriber line, taking into account the requirements of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.

An example of an order for the approval of a submarine can be found.

In practice, organizations often use PLs, which were approved by the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. This resolution contains PL forms depending on the type of car (for example, Form 3 - for a car, Form 4-P - for a truck) ...

Mandatory details and the procedure for filling out the waybills are presented .

You can find out about filling out the waybills taking into account the latest innovations in the Ready-made solution from ConsultantPlus.

You can ask a question and get a prompt answer on filling out the waybill in our discussions in the VK group .

The waybills must be registered in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by the nature of their activity, the LI can be drawn up with such a regularity that allows you to confirm the validity of the expense. So, an organization can issue a DP 1 time in several days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 07.04.2006 No. 03-03-04 / 1/327, resolution of the Federal Antimonopoly Service of the Volgo-Vyatka District dated 27.04.2009 No. A38-4082 / 2008-17-282-17-282.

Accounting for the consumption of fuels and lubricants in the waybill

If we analyze the PL forms contained in Resolution No. 78, we will see that they have special columns designed to reflect the turnover of fuels and lubricants. This shows how much fuel is in the tank, how much is dispensed and how much is left. Through simple calculations, the amount of fuel used is found out.

If we turn to the order of the Ministry of Transport No. 152, then among the mandatory requisites of the submarine there will not be a requirement to reflect the movement of fuel. At the same time, the document should contain the speedometer readings at the beginning and end of the path, which will determine the number of kilometers traveled by the vehicle.

When a submarine was developed by an organization independently and it does not contain information on the use of fuels and lubricants, but only contains data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. It contains fuel consumption rates for different vehicle brands and formulas for calculating fuel consumption.

Thus, on the basis of the LP, either the actual or the standard write-off of fuels and lubricants is calculated. The data calculated in this way is used for reflection in accounting.

However, the use of a submarine for accounting for the consumption of fuels and lubricants in some cases is impossible. For example, when gasoline is fueled with chainsaws, walk-behind tractors and other similar special equipment. In these cases, the act for the write-off of fuels and lubricants is applied.

A sample of the certificate for the write-off of fuels and lubricants can be viewed on our website.

Accounting for fuels and lubricants

Like all inventories, fuel and lubricants are recorded in the accounting department at their actual cost. The costs that are included in the actual cost are indicated in Section II of PBU 5/01.

Acceptance of fuel and lubricants for accounting can be carried out on the basis of petrol station receipts attached to the advance report (if the driver purchased fuel and lubricants for cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then the accounting of fuel and lubricants on fuel cards is carried out on the basis of the report of the company that issued the card. Fuel and lubricants can be written off by the following methods (Section III):

• at the average cost;
• at the cost of the 1st by the time of inventory acquisition (FIFO).

In PBU 5/01 there is another write-off method - at the cost of each unit. But in practice, it is inapplicable for writing off fuels and lubricants.

The most common way to write off fuels and lubricants is at average cost, when the cost of the remainder of the material is added to the cost of its receipt and is divided by the total amount of the remainder and receipt in physical terms.

Write-off of fuels and lubricants according to waybills (accounting)

To account for fuel and lubricants at the enterprise, account 10 is used, a separate subaccount (in the chart of accounts - 10-3). On the debit of this account, the receipt of fuel and lubricants is carried out, on the credit - write-off.

How is fuel and lubricants written off? The algorithms described above are used to calculate the amount of fuel used (actual or standard). This quantity is multiplied by the unit cost, and the resulting amount is debited by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.

Write-off of gasoline according to waybills (tax accounting)

If everything is quite simple with writing off fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.

1st question: what expenses should be taken into account for fuel and lubricants? There are 2 options here: material or other expenses. According to sub. 5 p. 1 of Art. 254 of the Tax Code of the Russian Federation fuels and lubricants are included in the composition of material costs if they are used for technological needs. Other expenses of fuels and lubricants are included if they are used to maintain service vehicles (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of the organization is related to the transportation of goods or people, then fuel and lubricants - material costs. If vehicles are used as service vehicles, then fuel and lubricants are other expenses.

The second question: to normalize or not the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to it can be found by linking the details of the waybill and legislative norms:

1. In the submarine, the actual use of fuels and lubricants is calculated. The Tax Code of the Russian Federation does not contain direct indications that the cost of fuels and lubricants should be accepted in tax accounting only according to actual norms.
2. The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated by order No. AM-23-r, in clause 3 of which there is an indication that the norms established by it are intended, among other things, for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 03.22.2019 No. 03-03-07 / 19283, dated 03.06.2013 No. 03-03-06 / 1/20097) confirms that order No. AM-23-r can be used to establish justification of costs and determine the cost of fuels and lubricants in tax accounting according to the norms multiplied by the mileage.

IMPORTANT! In tax accounting, fuels and lubricants can be taken both according to their actual use and according to the amount calculated based on the norms.

In practice, a situation is possible when an organization uses vehicles for which fuel consumption rates have not been approved by Order No. AM-23-r. But in clause 6 of this document there is an explanation that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.

The position of the Ministry of Finance of Russia (see, for example, letter dated 22.06.2010 No. 03-03-06 / 4/61) is such that prior to the development of norms for writing off fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

In the Tax Code of the Russian Federation itself, there is no explanation of how to act in such a situation. In cases where the organization independently established the norms for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, the tax inspectorate may not recognize this as an expense. Accordingly, additional income tax assessment is possible. At the same time, the court may well support the position of the inspectorate (see, for example, the resolution of the AU of the North Caucasus District of September 25, 2015 in case No. A53-24671 / 2014).

Read about the amount of fines for the lack of a waybill in this article .

Example of writing off fuel and lubricants according to waybills

One of the most common types of fuels and lubricants is gasoline. Consider an example of buying and writing off gasoline.

LLC "Pervyi" (located in the Moscow region) in September purchased gasoline in the amount of 100 liters at a price of 38 rubles. without VAT.

At the same time, at the beginning of the month, the LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 "Kalina" car. The organization uses the vehicle for official transportation of management personnel.

The organization uses the valuation of materials at average cost.

Fuel and lubricants accountingupon enrolment

		Amount, rub.	Operation (document)
			Recorded gasoline (TORG-12)
			Reflected VAT (invoice)

We calculate the average cost of write-off in September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.

Option 1.Fuel and lubricants accountingwhen written off after the fact

Marks were made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, left after the voyage - 20 liters.

We calculate the actual use: 10 + 30 - 20 = 20 liters.

Amount to be written off: 20 liters × 40 rubles. = RUB 800

Option 2.Fuel and lubricants accountingwhen written off according to the norms

In the submarine, marks were made about the mileage: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.

In clause 7 of Section II of Order No. AM-23-r there is a formula for calculating the consumption of gasoline:

Q n = 0.01 × Hs × S × (1 + 0.01 × D),

where: Q n - standard fuel consumption, l;

Hs - basic fuel consumption rate (l / 100 km);

S - vehicle mileage, km;

D - correction factor (its values ​​are given in Appendix 2 to Order No. AM-23-r).

According to the table in sub. 7.1 for the make of the car we find Hs. It is equal to 8 liters.

According to Appendix 2, the coefficient D = 10% (for the Moscow region).

We consider the gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 liters

Amount to be written off: 4.4 l × 40 rubles. = RUB 176

Since the car is used as a service car, the cost of accounting for fuel and lubricants in the tax accounting for fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.

Outcomes

Fuel and lubricants are a significant expense item in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these costs. The use of waybills is one of the ways to determine the amount of used fuels and lubricants.

With the help of the PL, it is possible not only to confirm the production necessity of expenses, but also to record the distance traveled by a car or other vehicle, as well as to determine indicators for calculating the volume of fuel and lubricants used.

Once the actual or target usage has been determined, the write-off amount can be calculated by multiplying the unit value by the volume.

Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be made on the basis of an act of writing off fuels and lubricants.

Particular attention should be paid to the recognition of expenses for fuel and lubricants in the framework of tax accounting.

Useful information

Accounting for expenses for fuels and lubricants at the enterprise: accounting features

Fuels and lubricants are one of the items of expenses for the maintenance of cars, motorcycle equipment or special equipment of the enterprise, for which it is required to keep records in the prescribed manner. An accountant of an enterprise, company, organization or institution without fail verifies the data of issue, actual consumption and the balance of fuel and lubricants every month.

For this, various methods and methods are used that are allowed in accordance with the Tax Code. The calculation can be carried out at the average cost of purchased oil products and technical fluids, at the cost of balances, FIFO, LIFO. The approved settlement method must be specified in the corresponding order.

At the enterprise that has on the balance sheet, the costs of fuels and lubricants are referred to as "Material costs". In accounting, the purchase of fuels and lubricants is reflected in account 10 "Materials" (for gasoline or diesel fuel - subaccount 3 "Fuel").

There are several options for the location of purchased fuels and lubricants:

• In warehouses, it is gasoline, diesel fuel, propane-butane, motor and other oils stored in warehouses.
• Paid fuel coupons - there are coupons for which gasoline, diesel fuel, etc. were received.
• Fuel is in the fuel tanks of vehicles, and coupons are with the driver.

To simplify the procedure for accounting for all fuels and lubricants for all vehicles on the balance sheet of the enterprise, sub-accounts of the 2nd, 3rd order, etc. are used in accounting. As an example: account 10 "Fuel", subaccount "Fuel and lubricants in the warehouse", subaccount "Diesel fuel".

In accounting, the costs of fuels and lubricants associated with the use of cars are reflected in various accounts depending on what the transportation was for: cargo transportation for own needs or the supply of goods to dealerships, shops, official passenger transportation, etc.

Example of expenses for fuels and lubricants

The driver of a passenger company car Bykov N.G. in the company "MebelProm" Ltd. He provides the accounting department with advance reports, reflecting the real costs of the purchase, as confirmation, the primary documents are also attached. Gasoline is written off according to the waybills, which are submitted to the accounting department of the organization.

To maintain quantitative and total accounting of fuels and lubricants, MebelProm has developed and approved its own form of face cards. These cards are opened for each driver of the company.

At the beginning of May, the driver had the remaining unwritten fuel in the amount of 20 liters at a price of 42 rubles per liter, excluding VAT. On May 3, an additional 20 liters of AI-98 gasoline was purchased at a price of 44 rubles per liter. According to the on-board computer of the car, consumption on April 1, 2 and 3 was 8, 11 and 11 liters, respectively.

The company writes off fuel and lubricants at the moving average cost calculated directly on the date of the operation. In the accounting records of MebelProm LLC, the following entries were made:

date	Coming			Consumption			Remainder
			Price			Price			Price
Balance at 01.05

336 rubles - written off according to the norms of 8 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 1.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. Bykov's car":

462 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 2.

Debit 10-3 Credit 71 subaccount "Bulls"

840 rubles - 20 liters of gasoline were capitalized on the basis of the cash register receipt attached to the advance report.

Debit 26 Credit 10-3 subaccount "Gasoline AI-98 in the tank of N. Bykov's car":

484 rubles - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car of form No. 3 for May 3.

Transport rental

The vehicle is either provided for temporary possession or use on the basis of an appropriate agreement concluded with an individual or legal entity. Usually, the lessee bears all the costs caused by the operation of the vehicle, including the cost of purchasing fuel and lubricants, technical fluids, and other consumables. According to the terms of the contract, a mixed payment is possible, including a fixed rent for the use of a car or equipment and payment of the costs of maintaining the vehicle. The second part of the fee is not fixed and is directly related to external factors, the technical condition of the rented movable property, etc.

If all operating costs are borne by the lessee, then accounting of expenses for fuels and lubricants in the accounting department is carried out similarly to the situation with its own vehicle, only the machine is recorded not in the fixed assets of the enterprise, but on the off-balance sheet account 001 "Rented fixed assets". In accordance with the Tax Code of the Russian Federation, when calculating taxes, rent is included in other expenses. It does not matter for the lessee - the vehicle is rented from an individual or legal entity. But status is important for the landlord. So, for physical. persons, a car or other vehicle, special equipment, leased, is taxed. There are also differences in the USN - whether the vehicle is rented with or without a driver (operator).

Since the car is used directly by the organization, a waybill is issued for the entire rental period. It should be noted that according to article 253 of paragraph 1 of subparagraph 2 of the Tax Code of the Russian Federation, an organization has the right to include the money spent on the maintenance, maintenance and operation of fixed assets and other property, including movable, used in production, in the costs of reduced taxation. This also applies to fuels, oils and technical fluids purchased for a rented car.

It is profitable to rent cars or special equipment in the following cases:

• It is required to carry out a certain type of work, for which the acquisition of machinery or equipment in ownership is inexpedient from an economic point of view.
• Temporary forced downtime of its own fleet of machines and equipment, if urgent work is required - cargo transportation under an agreement for the supply of building materials, construction, road repair work.
• The need for one-time work - for example, you need loaders, wheeled bulldozers for 1 shift.

Free use of a vehicle: features of reflecting expenses under a loan agreement

In addition to own and rented cars, it is possible to obtain a vehicle under a free use agreement (loan). One side transfers the second a car, truck or self-propelled special equipment. The second party must return the vehicle within the agreed time frame in the same condition in which it was received, taking into account normal wear and tear throughout the entire period of operation. Both the owner (natural or legal person) and a person authorized to act on behalf of the owner can transfer the car on a loan.

The loan agreement assumes the return of not the same, but the same vehicle. Therefore, when concluding a contract, all information about the machine or equipment is specified in detail - unit numbers, technical condition, etc. In accordance with the Civil Code, an organization cannot transfer transport to the founder, leader and other persons in leadership, supervisory positions in the same organization.

Under the loan, all costs of operation, maintenance, diagnostics, repair and service of the car are borne directly by the borrower, although the parties may specify certain conditions in the contract. Again, the expenses of the borrower for the above operations help to reduce income taxes. Similarly to rent, the cost of fuel and other fuels and lubricants is borne directly by the company acting as the borrower.

For tax reporting, the loan refers to services provided free of charge, and is indicated in non-operating income. The organization itself determines the cost, taking into account the market value of the lease of a vehicle similar in make, model, class, year of manufacture and technical condition.

Payment of compensation to employees for using a personal car for work

Employees of an enterprise or organization, company, in accordance with the terms and agreement with the manager, can use personal transport for business purposes. So the technologist of the enterprise to control the production process needs to make trips to separate workshops, factories located within the city, in neighboring cities or regions. Or a manager, to assess the effectiveness of work or to solve organizational, commercial issues, regularly has to travel to branches, chain supermarkets or stores owned by the company. In such cases, the employee is entitled to compensation for expenses related to the operation of a personal vehicle for business purposes.

Often there are situations when the amount of payment is made up of the rate established by the Government of the Russian Federation and fuel costs. Naturally, this approach does not reflect the real costs incurred by the employee when operating his own machine for non-personal purposes. Regulatory compensation includes the cost of using the machine (wear, fuel and lubricants, maintenance, service, repair work, tire fitting).

Compensation is paid only if the direct activity (direct obligations under the employment contract) of the employee is associated with regular travel to work. Otherwise, the employee has no right to demand compensation for the costs incurred if he cannot prove that the vehicle was used for official purposes.

The procedure for payment of compensations and other points related to reimbursement of expenses were initially indicated in the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57. Since then, the payment rates have changed significantly, but the general provisions have remained in effect, therefore, accountants of enterprises, companies and organizations practicing payment compensation, it is strongly recommended that you familiarize yourself with this document.

The amount paid to an employee directly depends on how often a personal car is used for traveling for business purposes. This amount includes all expenses incurred by the owner of the vehicle - not only gasoline or diesel fuel, propane-butane, but also engine, transmission oils, technical fluids, maintenance (scheduled maintenance1, maintenance2, etc.) and service.

Accordingly, the following formula is used to calculate the compensation paid:

Ck = A + T + TO + P

• Sc- the total amount of compensation,
• A- depreciation or wear of the car corresponding to the mileage (physical wear of units, units and parts of the car per 1 km of track),
• T- directly the cost of gasoline or diesel fuel, as well as a group of fuels and lubricants,
• THEN- the cost of maintenance of a specific car, taking into account the brand, model, modification and year of manufacture,
• R or TR- repair / current repair (the cost of repair work to eliminate breakdowns, defects or malfunctions, damage that occurred during the service use of the vehicle).

Compensation is calculated on the basis of the relevant order of the head of the enterprise, company.

Note that compensation:

• It is charged every month in a fixed amount, excluding calendar days.
• It is not charged if during a specified period of time the employee was absent from the workplace and the personal car was not used for business purposes.

The objective difficulty in calculating the compensation paid is to determine the degree of intensity of the use of personal transport. So, an employee can indicate a certain fuel consumption and mileage traveled during a business trip, but stop by for lunch or for other personal matters. Accordingly, it is not possible to calculate what expenses the owner of the vehicle incurred specifically for a business trip, and what expenses for personal purposes.

Alternatively, the company can approve a traveling list or its equivalent, by which it will be possible to judge the real costs of operating and maintaining a personal car used for business trips.

For the enterprise, cash paid in the form of compensation is related to the costs of ordinary activities. For an employee, compensation within the established norms is not subject to income tax, although the tax authorities treat this issue differently.

Expenses for fuel and lubricants together with the payment of compensation are not taken into account when calculating income tax, since a personal car does not belong to a company vehicle.

Accounting for fuels and lubricants in "1C: Accounting 8.3": the main methods and subtleties of operations

The company maintains accounting records of fuels and lubricants using 1C automated software systems. Let's take a closer look at how expenses for fuels and lubricants are taken into account in accounting in "1C: Accounting 8.3". To do this, we will highlight the main stages for the purchase and write-off of fuel and lubricants for cash and for fuel accounting according to waybills.

Purchase / write-off for cash

When accounting for fuel and lubricants in "1C: Accounting 8.3" 3 operations are reflected: issuing cash to an employee to buy fuel, posting and writing off according to waybills.

• Payment of the money... For issuance, it is necessary to draw up funds in the account. For these purposes, in the "Bank and cash desk" tab, select "Cash documents" and then "Issue". The type of operation should be "Issued to the accountable person". All form fields are filled in, including automatically (values ​​are taken from reference books). Upon completion of filling, the posting is traditionally carried out ("Post") with the formation of an Expense cash order and the posting itself. The printed form of the RSC can be obtained by clicking on the "Print" button.
• Posting... The employee received the money, bought fuel and lubricants with it and submitted an advance report to the accounting department. Now you need to capitalize gasoline in the program. In the "Cashier and bank" tab, go to "Advance report". Next, a report is created indicating the reporting person, other data, including information from the "Issuance of money". The item created before is selected in the goods tab (for example, "Gasoline AI-98"). Accounting account - 10.03. Depending on how and by whom the sale and purchase of gasoline was made, 18% VAT is indicated or excluding value added tax. If necessary, after posting the document, you can familiarize yourself with the accounting entries that are generated automatically.
• Write-off... The write-off operations are carried out in accordance with the completed waybills. The best option for this is to use a ready-made document "Requirement-invoice", and not "Operation entered manually". You need to go to "Production" and then create a new document. Next, a standard form is filled in. The only thing is that in the "Materials" you will need to add the required fuels and lubricants, indicate the quantity according to the waybill and the invoice (Fuel - 10.03). Do not forget to fill in all the fields on the Cost Account tab.

Fuel card accounting

If a company buys gasoline or diesel fuel using fuel cards, then the process of accounting for fuel and lubricants will be different than when purchasing for cash. Accounting for fuels and lubricants is performed in the following sequence:

• Prepayment... You will first need to make an advance payment to the seller (supplier) of gasoline or diesel fuel. Go to the "Bank statements" section of the "Bank and cashier" tab and click "Write-off" in order to write off the required amount from the current account.
• Fuel card... The receipt of the fuel card is carried out through the document "Receipt" in the "Purchases". A new document “Goods Receipt” is created, indicating the data on the supplier's documentation. Next, you need to add the item "Fuel card" and specify the data on the supplier and fuel. When carrying out transactions with VAT, registration and subsequent posting of the document is carried out.
• Adopting fuels and lubricants... Usually, closer to the last days of the month, suppliers indicate data on gasoline or diesel fuel supplied in fact. Acceptance of fuels and lubricants is carried out by means of "Receipt of goods" on account 10.03, indicating all the details of the supplier.
• Write-off... The waybills are written off to expenses in accordance with the consumed gasoline. If gasoline is written off for needs other than production, then the operation is carried out in the same way, but the account will be 91.02.
• Residue control... Accounting for the remaining fuel is carried out by issuing an WWS from the "Reports" tab. The WWS is formed according to the specified parameters.

The importance of accounting for fuel in enterprises

In market conditions with high competition in most areas of activity, the determining factor is not only the quality of goods or services, but also their cost. The cost of products or services rendered using (cars, trucks, special equipment) directly depends on the rational use of material resources, namely, fuel and lubricants.

The consumption of gasoline or diesel fuel, engine oil, as well as oil in the hydraulics of machines and special equipment, carrying out regular maintenance and current repairs of a car requires costs that are taken into account at the enterprise and reflected in accounting and tax accounting. The presence of errors in the reporting documentation, inconsistency of accounting entries with the real costs of fuel and lubricants leads to a decrease in the efficiency of the enterprise, problems with accounting, taxation.

Control is carried out both on the purchased fuel and actually spent taking into account the waybills. It is the waybills that remain an effective way to track the received and consumed gasoline, diesel fuel when using a vehicle directly for business, not personal purposes.

It is necessary to carry out an objective assessment of the cost of fuels and lubricants, taking into account all factors. So, the consumption rates of gasoline or diesel fuel are compiled taking into account road, climatic conditions, the specifics of travel (cargo transportation, passenger transportation), the specifics of traffic (in a city with frequent traffic jams, traffic lights, on the highway, in a combined cycle). The total fuel consumption includes not only consumed gasoline for mileage, but also fuel for transport work, running-in the car after repairs and maintenance. In winter, surcharges are taken into account as real fuel consumption increases.

The group of fuels and lubricants includes:

• Fuel- gasoline, diesel fuel, propane-butane, methane.
• Oils- motor, transmission, power steering and others.
• Greases used for parts, assemblies and units of the vehicle.
• Brake fluid.
• Cooling and other technical fluids necessary for the operation of systems, components and assemblies of the car, special equipment.

In addition to fuel, all of the above fuels and lubricants are changed or refilled with each maintenance. Upon completion of the current repair (TR), it will also be necessary to replace certain fuels and lubricants. Less often, it is necessary to top up fluids and oils during operation - in winter or in the case when the intensity of using the vehicle increases.

The scope of maintenance and repair work directly depends on the mileage of the vehicle or special equipment, climatic, road conditions, year of manufacture and actual wear and tear of the machines. If for passenger cars used for personal purposes, the frequency of maintenance is regulated by the manufacturer and is a constant value (every 12 months or 15,000 km), then for the vehicle fleet on the balance sheet of the enterprise, which also includes special equipment, correction factors must be applied - categories working conditions and natural and climatic conditions.

The serviceability of equipment and machines depends on timely and full-fledged maintenance. All expenses for carrying out maintenance and repair work, the purchase of appropriate fuels and lubricants are also reflected in the accounting in the organization.

It is logical that not a single driver working at the enterprise will use gasoline in the tank completely to zero - otherwise it is fraught with problems and malfunctions of the fuel system, the fuel supply system and other systems, units. The remaining fuel in the tank refers to the balance that is carried over to the next accounting period, which is reflected in the "Gasoline in the car's tanks" subaccount.

note that the difference in the cost of expenses for fuels and lubricants in accounting and tax accounting for taxpayers under PBU 18/02 is fraught with tax liabilities.

Competently organized accounting of expenses for fuels and lubricants that meets the current norms and requirements of the Tax, Civil, Labor Code of the Russian Federation is one of the main factors in the successful conduct of the material and economic activities of the enterprise. And on how the accounting of fuels and lubricants is carried out, the efficiency of the maintenance and operation of its own vehicle fleet or a fleet of equipment, rented or received for free use of cars, special equipment largely depends.

Often there are situations when, due to production needs, an employee is forced to use his property. Most often it is about using the machine. Moreover, the employer is obliged to compensate for this: to pay depreciation and other costs. How to do it as efficiently as possible?

The legislative framework

Not many people at all understand what payment for fuel and lubricants and compensation for the use of personal transport means. And employers use this with success. Although their obligation to compensate the employee for the costs is enshrined in Article 188 of the Labor Code. However, as you will see below, using it is not the best option. Much more useful information is contained in the Civil and Tax Codes. To take advantage of all the benefits that they provide, you need to approach the issue correctly.

How does it work in practice?

Often an employee is confronted with a choice: either you go 300 km to another city in the heat by bus, or go by your own car. It does not even occur to him that the costs of paying for fuel and lubricants and not only can and should be compensated to him. Enterprises use legal illiteracy of workers. Most do not know what payment for fuel and lubricants at work and compensation for expenses are.

By the way, this applies not only to the car, but also to any other personal property that the employee uses in the performance of his official duties. It's just that personal transport is used most often. Accordingly, payment of fuel and lubricants to employees at the expense of the employer is the norm. Although not all employers agree to pay.

A couple of examples

Anyone who has ever tried to work as a sales representative has encountered this. Another example where employees most often use their own transport is a taxi. In order to receive compensation, an employee must use a car or other property only with the knowledge and permission of management. Moreover, everything should be documented.

Payment for fuel and lubricants to employees - what is it?

Often, even accounting employees do not know the answer to this question, let alone ordinary employees. Many people think that fuels and lubricants are only diesel fuel. This is not entirely true. In fact, many more things are attributed to fuels and lubricants (fuels and lubricants):

• oils;
• antifreeze - in winter;
• other necessary consumables.

Accordingly, payment for fuels and lubricants includes not only fuel costs.

How to formalize everything officially?

There are 3 ways to formalize your agreements with the employer:

• additional agreement to the employment contract;
• car rental agreement;
• contract for the provision

Each of them has its own pros and cons. Below we will consider them in detail.

Supplementary agreement to the employment contract

The simplest thing is to conclude an additional agreement to the employment contract with the employer. However, simpler does not mean more efficient: it will not be easy for employees to get paid for fuel and lubricants at the expense of the employer. Below is an example of such an agreement.

It should be clearly spelled out there:

• vehicle brand and characteristics;
• the amount of monthly compensation and costs that are also compensated by the employer: payment for fuel and lubricants, current and major repairs, diagnostics and maintenance, insurance;
• the time frame in which a report on the actual costs incurred must be submitted;
• the time frame in which the employer reimburses the employee's costs.

The employee must travel frequently on the instructions of the management, or the traveling nature of the work requires him to perform his official duties. Indeed, according to the law, payment for fuel and lubricants when using personal transport, as well as compensation for other expenses, is possible only if there is a production need.

Every month the employee submits a report on his trips, where he indicates:

• date of travel;
• check-out and return times;
• destination;
• purpose of the trip.

In addition, this document must contain the date of compilation and the signature of the employee.

Pros and cons of an additional agreement

Reimbursement of employee costs under an employment contract is primarily beneficial to the employer. After all, you can always limit it to the size provided for by Government Decree No. 92 of 08.02.2002: 1200 rubles - for cars with an engine volume of less than 2000 cm 3 and 1500 rubles - for cars with an engine volume of more than 2000 cm 3.

However, such compensation is unlikely to suit the employee - at the current gasoline prices, it is almost impossible to meet it. Accordingly, the employer has to compromise and conclude a lease or contract for the provision of transport services, or pay out of his own pocket - it will not be possible to level compensation by reducing taxes.

How do I rent a car?

In this case, the relationship between the parties will be governed by the Civil Code. In practice, bareboat rental is more commonly used. Below you can see a sample contract.

It is necessary to indicate in the lease agreement:

• car characteristics: brand, year of manufacture, color, body and engine number, state number;
• sublease conditions - it is advisable to prohibit the employer from renting the car to someone else;
• other agreements - who and in what time frame conducts MOT, who pays for consumables and maintenance, for what purposes the car can be used - for example, only passenger transportation.

When concluding a lease agreement, you need to understand that you thereby transfer your car to the company, albeit for temporary use, but use it. While under an employment contract, the car can only be used by you.

Therefore, in the rental agreement, you need to specify exactly how the employer can use your car. Otherwise, do not be surprised that you will be forced to transport various goods or some kind of garbage - after all, the company now owns the car, albeit temporarily.

Important: required fix it in the contract at the time of renting out.

Often there is a problem with the fact that the parties do not know how to register payment for fuel and lubricants in the lease agreement. Even lawyers argue about this. The calculation of payment for fuels and lubricants is carried out on the basis of waybills - according to the actual mileage. For this, there are special rules on the basis of which the write-off is carried out.

Experts still recommend concluding a car rental agreement with payment for fuel and lubricants. However, this is by agreement. If the lease does not provide for the payment of fuel, a separate contract for the payment of fuel and lubricants is concluded with the supplier, and the driver is issued a fuel card with a certain limit.

It is also important to stipulate other nuances in advance: whether the company pays you a fixed amount every month or the payment is hourly - depending on the hours actually worked, who pays for the insurance and how.

Transport service agreement

It is used much less often - mainly if goods are transported by personal transport. Let's represent a company for the organization of apartment moving. Instead of buying a car or renting it, she could conclude a contract for the provision of transportation services with a loader who owns the desired car.

Thus, the loader would fulfill his immediate duties (loading and unloading) within the framework of the employment contract. And already privately, he would provide services for the transportation of these goods from point A to point B. However, for this he would have to issue an individual entrepreneur, because entrepreneurial activity without registration in the Russian Federation is prohibited.

How can a car owner optimize taxes?

To rent a car or provide transport services, an employee will need to issue an individual entrepreneur. Strictly speaking, he can rent his car without being an entrepreneur. However, if there are several such cars, then you still have to issue an IP. In addition, in this case, he pays a lower tax - 6% on STS-income, instead of 13% of personal income tax. However, 13% of personal income tax will still be withheld from his official salary.

There is another important nuance here. Regardless of the results of the activity, the individual entrepreneur must pay insurance premiums, even if he does not have hired employees. The amount is fixed and in 2018 is 32,385 rubles. However, if the individual entrepreneur's income exceeds 300,000 rubles per year, then an additional payment of 1% of the difference "income minus 300,000 rubles" is charged.

However, the amount of insurance premiums cannot exceed a certain amount. In 2018, this is 212,360 rubles in the pension fund (this money "does not go to waste", but goes to the formation of the entrepreneur's future pension) and 5,840 rubles in the form of contributions to health insurance. In total, insurance premiums for individual entrepreneurs cannot exceed 218,200 rubles per year.

At first glance, premiums are unnecessary additional costs. But is it really so? Not really. The fact is that individual entrepreneurs have the right to reduce the advance payment under the STS "Income" by the amount of paid insurance premiums. Thus, when renting a car, you can not pay tax at all (the amount of tax is unlikely to exceed the fees paid), and it is completely legal. And the bulk of the contributions paid goes to your own future pension.

Important: status Individual entrepreneur and simplified tax system does not exempt the entrepreneur from paying transport tax. It will have to be paid anyway. But property tax in this case does not have to be paid.

An example of how an individual entrepreneur increases income from car rental

Imagine that Ivan handed over his car to Romashka LLC, of ​​which he is an employee, for 100,000 rubles a month. At the same time, the company undertakes the current and major repairs of the car, as well as the payment of fuel and lubricants and other consumables.

Without registering an individual entrepreneur, an employee would receive only 1,044,000 rubles a year. The employer, acting as Ivan's tax agent, would independently withhold 13% of personal income tax from this amount. At the same time, having issued an individual entrepreneur on the STS "Income", Ivan would have paid the following taxes:

• insurance premiums to the Pension Fund: 32385 + 1% × (100,000 × 12 - 300,000) = 41,385 rubles;
• insurance premiums for medical insurance: 5840 rubles;
• STS 6%: 100,000 × 12 × 6% - 41,385 - 5840 = 24,775 rubles.

Accordingly, his net income was 100,000 × 12 - 41,385 - 5840 - 24,775 = 1,128,000 rubles. Moreover, 41,385 rubles would have gone to Ivan's future pension, and not to the state treasury. Thus, the tax savings would amount to RUB 125,385 per year. Or a little more than 10,000 rubles a month.

In addition, in the first case, Ivan pays personal income tax immediately. In fact, he does not even see this money - the employer transfers the tax for him. In the second, Ivan receives the entire amount "in his hands". And only then he pays taxes. Moreover, he can distribute them as he pleases during the year - the main thing is to pay everything no later than December 31st.

The ability to manage the timing of tax payments is a significant advantage. Suppose Ivan decided to evenly distribute the tax burden and pay the due amount every quarter.

Thus, he can additionally release the following amounts:

• January - 100,000 × 13% = 13,000 rubles;
• February - 100,000 × 13% + 13,000 = 26,000 rubles;
• March - 100,000 × 13% + 13,000 + 13,000 = 39,000 rubles.

Until the end of March, he can use this money at his own discretion. And only then pay the corresponding payment on insurance premiums, thereby reducing the advance payment on the STS "Income".

At first glance, it seems that the amounts are small. But as soon as Ivan increases his income by 10 times - renting out several cars or choosing leasing instead of renting, the savings will become impressive.

How can a company save on taxes?

If the company is on the OSN (general taxation system) or STS "Income minus expenses" (one of the types of simplified taxation system), then the cost of renting a car, providing transport services or paying compensation under an employment contract can be taken into account to reduce the tax base. However, in the latter case, the amount of deduction for passenger cars is limited by law.

In the case of renting a car on OCH, not only the rent is taken into account, but also:

• Fuels and lubricants and other consumables;
• Car maintenance and overhaul;
• MOT, car wash, payment for parking and parking;
• insurance;
• driver's wages.

Moreover, only documented costs are recognized as expenses that reduce the taxable base. Moreover, they must be economically justified.

Important: the enterprise is not the owner of the rented car, which means that he is not obliged to pay property and transport taxes.

Business revenues usually significantly exceed the cost of renting a car. Accordingly, by reducing the income tax, it is possible to more than compensate for all actually incurred costs.

Let's sum up

Article 188 of the Labor Code obliges the employer to compensate the employee for the use of personal transport for business purposes. If such use is supposed to be episodic, it is enough just to conclude an appropriate supplementary agreement to the employment contract and submit the report on time.

However, if an employee cannot perform his duties without using personal transport and is forced to use his car for official purposes on a regular basis, this compensation will not be able to cover most of the actual costs incurred. Perhaps only at the expense of the company's profits. An organization will be able to use such compensation to reduce income tax only in the amount established by law, which will not cover even a tenth of the actual costs.

Accordingly, this approach is not beneficial to either the employee or the enterprise. And all because of the peculiarities of taxation: an employee as an individual pays too much personal income tax, and the company cannot properly optimize taxes. It is much more profitable for both parties to conclude a lease agreement or the provision of transport services (if the transportation of other passengers or cargo is expected).

Only in this case, the employee will have to issue an IP - the procedure is not complicated and does not take much time. Some people think that, having become an individual entrepreneur, they will not be able to work as a private individual. However, in reality it is possible - the law does not prohibit it.

06.03.2018

Fuels and lubricants are "fuels and lubricants", various products made from oil. These products are classified as industrial, so their sale is carried out exclusively by specialized companies.

The manufacture of everything related to fuels and lubricants takes place in strict accordance with the accepted norms and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests, confirming its quality.

Quite simple today. In general, the concept of fuels and lubricants includes an extensive list of refined products used as:

• Fuel- gasoline, diesel, kerosene, associated petroleum gas.
• Lubricants- oils for motors and transmissions, as well as plastic substances.
• Technical fluids- antifreeze, antifreeze, brake fluid and so on.

Fuels and lubricants - products obtained as a result of the distillation of oil

Fuels related to fuels and lubricants

Since most of everything related to fuels and lubricants is fuel, let us dwell on its types in more detail:

• Petrol... Provides the operation of internal combustion engines. Differs in fast flammability, which is compulsory in mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
• Kerosene... Initially, it served as a lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high indicator of volatility and heat of combustion, good tolerance to low temperatures, and a decrease in friction between parts. Considering the latter property, it is often used as a lubricant as well.
• Diesel fuel... Its main varieties are low-viscosity and high-viscosity fuel. The first is used for freight transport and other high-speed equipment. The second is for low-speed engines such as industrial equipment, tractors, etc. Affordable, low explosiveness and high efficiency make it one of the most demanded.

Liquid natural gas, which is also used to fuel cars, is not a refined petroleum product. Therefore, according to accepted standards, it does not apply to fuels and lubricants.

Three main types of fuels related to fuels and lubricants

Lubricating oils as a type of fuels and lubricants

What does fuels and lubricants mean when it comes to oils? This petroleum product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:

• Semi-liquid.
• Plastic.
• Solid.

Their quality depends on the presence in the composition of additives - additional substances that improve performance. Supplements can improve one or several indicators at once. Distinguish, for example, anti-wear or detergents, protecting spare parts from the build-up of deposits.

Features of the composition of additives to engine oil

According to the method of manufacture, oils are divided into:

• Synthetic.
• Mineral.
• Semi-synthetic.

The latter are a symbiosis of substances obtained artificially with natural results of oil refining.

To make it immediately clear when looking at any package of fuels and lubricants what it is, each product has its own labeling. According to it, they determine for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain time of the year.

Varieties of fuels and lubricants from tubes with lubricants to barrels of fuel

In this article, we highlighted what fuels and lubricants are, deciphered the abbreviation and told why certain products are used. The information provided will be sufficient as an introductory material.

To learn more about what fuels and lubricants are and which of them are best suited for the set goals, please contact the specialists of the Ammox company.