Expenses for fuel and lubricants: accounting and taxation (Suslova Yu.A.). Reimbursement of input VAT on the cost of fuel and lubricants using a gas station cash register receipt. How to take into account VAT on gasoline receipts
Type of tax of a legal entity OSNO USN Basic tax Income tax Single tax calculated on income or the difference between income and expenses Excise taxes Depending on the occurrence of the obligation Property tax Paid No obligation, except for the taxation of objects determined by cadastral value Land tax Paid Paid VAT Paid No obligation Enterprises of both types of systems pay insurance contributions to funds accrued for the remuneration of employees. For companies registered as individual entrepreneurs, there is an obligation to pay contributions to the entrepreneur himself. Calculation of excise duty for different types of rates Excise duty is paid in cases where excise products produced by one’s own enterprise, obtained by a court decision or during operations for processing straight-run gasoline, are sold through a gas station (see.
Reimbursement of input VAT on the cost of fuel and lubricants using a gas station cash receipt
L.A. answered questions. Elina, economist-accountant The court decisions discussed in the article can be found in the “Judicial Practice” section of the ConsultantPlus system. Every car needs to be “fed” - either gasoline or diesel fuel, less often - gas. The accountant has to figure out the cost of fuel.
We will answer the questions that arise from our readers in this regard. To confirm expenses for fuel and lubricants, coupons alone are not enough.
Syzoev, Moscow region. Our company has a vehicle for delivering goods to customers. The driver pays for gasoline with coupons, which are purchased by the company.
What document do we need to confirm expenses for gasoline? How to reflect the movement of coupons in accounting? : To prove your gasoline expenses you will need:
- waybill that confirms fuel consumption.
Error 404
The following entries are made in the accounting:
- The supply of petroleum products is reflected: Dt 41 Kt 60 in the amount of 711,864.41 rubles;
- VAT deduction taken into account: Dt 19 Kt 60 in the amount of 128,135.29 rubles;
- Payment to the supplier is reflected: Dt 60 Kt 51 in the amount of 840,000 rubles;
- The trade margin is taken into account: Dt 41 Kt 42 in the amount of 142,372.88 rubles.
During storage, when the temperature changes, norms of natural loss arise. The original cost and the amount of the trade margin used in retail are reversed by the amount of the lost product.
⊕
Attention
Accounting for trade margins (account 42): entries, example Retail and wholesale in the trading activities of gas stations Gas stations operate with wholesale and retail customers. The conditions for document flow of activities differ.
Features of accounting and tax accounting at gas stations: postings
Without a waybill, fuel costs cannot be considered justified. There are two ways to register the use of a car for business purposes.
First, you can draw up an agreement with the director on the use of his car for the period of the business trip. Then you will have to pay him compensation. 188 Labor Code of the Russian Federation.
However, please note that for profit tax purposes, compensation payments are standardized under clause. 11 clause 1 art. 264 Tax Code of the Russian Federation; Clause 1 of Government Decree No. 92 of 02/08/2002: TELLING THE MANAGER If an employee often uses a personal car for business trips, then from a tax perspective it is more profitable to conclude a lease agreement with him than to pay him compensation.
- for passenger cars with engines up to 2000 cc. cm inclusive - no more than 1200 rubles. per month;
- with an engine over 2000 cc. cm - no more than 1500 rub.
Fuel tax
Supreme Arbitration Court of the Russian Federation dated December 26, 2013 N VAS-18613/13 “On refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation” The commented Determination of the Supreme Arbitration Court of the Russian Federation dated December 26, 2013 N VAS-18613/13 is another example of how things can be unsuccessful attempts to reimburse input VAT on the cost of fuels and lubricants (fuels and lubricants), if you only have a gas station cash receipt in your hands without an allocated amount of tax. Strictly speaking, the task for taxpayers was initially difficult to solve, and they did not receive help from the Supreme Arbitration Court of the Russian Federation. If there is no allocated VAT on the receipt, the tax cannot be reimbursed. In short, the essence of the commented court decision is as follows: the absence of an allocated amount of VAT in the cash receipt received by the buyer of fuel and lubricants at a gas station deprives the taxpayer of the right to reimbursement of input VAT from the budget, since the buyer simply There is simply nothing to confirm your right to a tax deduction and its amount.
Fuel costs and VAT deductions
- Tax amendments to the Plato fee: is it necessary to recalculate data for the first half of 2016, No. 17
- How the new rules for accounting for fees to Plato will affect the calculation of income tax, No. 17
- Ban on allowing drivers with foreign licenses to work: is it valid or not?, No. 17
- Payment to “Platon” will reduce transport tax, No. 15
- Recycling fee for self-propelled vehicles, No. 11
- We normalize automobile fuel consumption for passenger cars, No. 5
- How to justify the cost of additional “stuffing” for a car, No. 4
- Purchasing a car under the recycling program, No. 4
- We confirm the costs of a car rented from an employee, No. 3
- How to take into account fees for Plato, No. 1 2015
- Employee’s car: we pay for “service” mileage, No. 24
2014
You can often hear complaints from car enthusiasts that the cost of fuel is inexorably rising. And in addition to this, transport tax and customs duties for foreign cars.
Well, as a result, the roads are of poor quality, and they are not available everywhere. The content of the article
- 1 What did you propose to do?
- 2 What does the cost of fuel consist of?
- 3 Video: Discussion of deputies on the fuel tax
What did they propose to do? At the legislative level in the Russian Federation, it was decided to replace the transport tax with a fuel tax.
The essence of these changes is that those who travel more often in their vehicle and who have a more powerful car engine must pay more. In Russia, they propose to make the fuel tax rate within 3-6% of the total price of gasoline. This mechanism is still under consideration and will come into force no earlier than 2018.
Is VAT subject to gasoline at gas stations?
Important
At this point, all possible changes must be considered and ultimately a decision made. But in total, the price of excise taxes on fuel is planned to increase by one ruble in 2018 as a whole.
And do this in stages, from January 1 next year, and after, from July 1. What does the cost of fuel consist of? If we consider what the cost of gasoline consists of, we can distinguish the following categories and find out its real cost:
- VAT is 18% of the final cost of the product.
That is, if the price of gasoline is 39 rubles, then the value added tax on it will be equal to 7 rubles per liter.
- Excise tax on fuel. Currently, the amount is 10.5 thousand per ton of gasoline. And if we equate this amount in terms of one liter of gasoline, we get 7.5 rubles. But it is worth knowing that the lower the fuel class, the higher the excise tax on it will be.
However, the judges did not appreciate the officials' wit. Already the Federal Antimonopoly Service of the North-Western District, in its Resolution dated November 14, 2007 in case No. A56-33572/2006, came to the conclusion that when purchasing fuel and lubricants, company employees formally act as individuals, therefore the submitted cash receipts with the VAT amount highlighted in a separate line replace invoices - textures. And then in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 13, 2008 N 17718/07 in case N A40-13151/06-98-80, the judges referred, in turn, to the Determination of the Constitutional Court of the Russian Federation dated October 2, 2003 N 384-O, in which it was it is said that the invoice is not the only document for providing the taxpayer with tax deductions for VAT. Deductions can also be provided on the basis of other documents confirming the payment of this tax. After this, “dark” days came for the tax authorities. Ordinary courts, one after another, began to make decisions in favor of taxpayers.
Is gasoline at gas stations subject to VAT?
Then the tax authorities will independently allocate this amount by calculation and not only will not allow it to be deducted (we have already discussed the reason earlier), but will not even allow VAT to be taken into account in tax expenses (Letter of the Ministry of Finance of Russia dated April 24, 2007 N 03-07-11/126 ). Conclusions As far as we know, letters from companies that own gas stations stating that they pay VAT on the sale of fuel and lubricants do not have any influence on the tax authorities. It is unlikely that this will have any effect on arbitration judges. In our opinion, the simplest and safest way out in this situation is to identify gas stations that clearly highlight the tax amount in cash receipts. And then, by order of the organization, oblige workers to refuel only at such gas stations. Uncomfortable? Maybe yes. But without tax risk. April 2014
Condition Wholesale sales Retail holidays Contract A mandatory document drawn up for a long term The form of a retail trade contract is a check Consumers Organizations or individual entrepreneurs Individuals Documentary confirmation of shipment The holidays are made using fuel cards, at the end of the month an invoice is issued Data about the holidays are indicated in the KKM check issued at the time shipments Invoice One document is issued based on the results of the month for all shipments (when maintaining OSNO at gas stations) Not issued Enterprises can purchase fuel without concluding permanent contracts. The purchase of petroleum products is carried out through the company’s accountable persons.
Cash receipts are confirmation of leave and are used for taxation of activities as part of the costs of operating transport.
At the same time, it should be noted that the Ministry of Finance does not particularly insist on the application of Ministry of Transport standards, but only advises taking them into account in the work. Letter of the Ministry of Finance dated 09/03/2010 No. 03-03-06/2/57. After all, the Ministry of Transport does not have the right to establish any rules affecting the calculation of taxes.
In addition, the Methodological Recommendations of the Ministry of Transport were not officially published, and in Ch. 25 of the Tax Code there are no requirements for rationing costs for public health services; Resolution 16 of the AAS of April 20, 2012 No. A61-263/09. OPTION 2. If it is more convenient for you to develop your own fuel consumption standards, then write off fuel and lubricants according to your own approved standards.
But no matter which option you choose, you can’t do without waybills. If there is no Ministry of Transport standard, you can develop your own Elizaveta Kruglova,
Dubna Gasoline is written off as expenses according to the standards from the Ministry of Transport Recommendations. Now we bought a GAZ-3302 cargo gazelle. But there are no standards for it.
The acquisition of fuels and lubricants is usually carried out in two ways: under a supply agreement (payment in this case is usually carried out by cashless payment), directly at the gas station (usually in this case, fuels and lubricants are purchased through accountable persons, less often - through the preliminary purchase of coupons).
Fuel and lubricants purchased by the organization are accounted for in subaccount 3 “Fuel” to account 10 “Materials”. It reflects the presence and movement of petroleum products (diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, as well as gaseous fuel.
Purchase of fuel and lubricants under a supply agreement
In most cases, supply contracts are concluded by organizations that have a significant number of official vehicles. Indeed, for the delivery of fuel and lubricants, if carried out on our own, and storage of fuel, additional costs are required: specialized transport, storage tanks.
When organizing accounting for the receipt and consumption of fuel, it is advisable to use the norms of the Instruction on the procedure for receipt, storage, release and accounting of oil and petroleum products at oil depots, loading points and gas stations of the USSR State Oil Product Committee, approved by the USSR State Oil Product Committee on August 15, 1985 N 06/21-8-446.
When petroleum products arrive at an enterprise, financially responsible persons are obliged to: check their compliance with the quantity, grades and brands specified in the accompanying documents of the supplier-sender; ensure complete drainage of petroleum products, and upon completion of drainage, inspect transport tanks (tanks) to check the completeness of drainage; Receive received petroleum products in a timely manner.
Acceptance of petroleum products for accounting is carried out on the basis of accompanying documents from suppliers (waybill, invoice, transfer certificate) or acts of acceptance of materials (form N M-7). In order to have grounds to deduct VAT on purchased fuel, you must have an invoice issued in accordance with the requirements of tax legislation.
Let's consider, using example 1, how the purchase of fuel and lubricants is reflected in accounting under a supply agreement with a deferred payment condition, and in example 2 - under a supply agreement with an advance payment condition.
Example 1
. A car company that has appropriate storage conditions purchases fuel and lubricants under a supply agreement. Delivery is carried out by the supplier's transport.
In December 2010, the auto company received fuel and lubricants in the amount of 135,700 rubles. (including VAT - 20,700 rubles).
115,000 rub.
K-t sch. 60 "Settlements with suppliers and contractors"
RUB 20,700
RUB 20,700
K-t sch. 51 "Current accounts"
RUB 135,700
payment for the received fuel and lubricants has been made.
Example 2
. In January 2011, the enterprise made an advance payment to the fuel company in the amount of 95,000 rubles. for fuels and lubricants supplied in February 2011 in the amount of RUB 92,040. (including VAT - 14,040 rubles).
The following accounting entries were made:
- in January:
K-t sch. 51 "Current accounts"
95,000 rub.
- in February:
Dt sch. 10 "Materials", subaccount. "Fuel",
78,000 rub.
fuels and lubricants received from the supplier are accepted for accounting;
Dt sch. 19 "Value added tax on acquired assets"
K-t sch. 60 "Settlements with suppliers and contractors", subaccount. "Settlements under supply contracts",
RUB 14,040
VAT allocated in the invoice issued by the supplier is reflected;
Dt sch. 68 "Calculations for taxes and fees"
K-t sch. 19 "Value added tax on acquired assets"
RUB 14,040
value added tax on capitalized fuel and lubricants is deducted in settlements with the budget;
Dt sch. 60 "Settlements with suppliers and contractors", subaccount. "Settlements under supply contracts",
RUB 92,040
part of the advance has been credited.
Purchasing fuel and lubricants at a gas station
Fuels and lubricants can be purchased at gas stations as for cash, so for cashless payment.
Payment for cash, as a rule, comes from accountable funds issued to the employee, who, in turn, must report on the use of allocated funds and draw up.
All documents confirming the expenses incurred are attached to the advance report. When an employee reports for purchased fuels and lubricants, cash receipts from the corresponding gas station must be attached to the advance report.
In most cases, gas station cash receipts indicate the amount of fuel purchased; in this case, a sales receipt is not attached. Although sometimes the fact of purchasing fuel is confirmed by other documents - delivery notes, invoices.
In a situation where the gas station cash receipt does not indicate the amount of fuel purchased, a sales receipt is required. Indeed, in order to take into account the acquired asset (fuel), a document is needed that must indicate what was purchased and in what quantity, as well as the seller’s data. Such a document will be a sales receipt or invoice. A cash receipt will indicate that these values have been paid.
Situations often arise when the sales receipts attached to the advance report do not bear the seller’s stamp. Of course, it is better to have fully executed documents, which will avoid doubts about their authenticity and reliability. However, with regard to sales receipts, the legislation does not contain requirements for the presence of a seal, which means that sales receipts are valid without it.
It is important to pay attention to the following: if VAT is not highlighted as a separate line on the receipt, and there is no invoice, then the purchasing organization does not have the right to deduct tax (Letter of the Ministry of Finance of Russia dated 03/09/2010 N 03-07-11/51).
It often happens that there is no invoice, but the VAT amount is highlighted on the receipt. In this case, tax authorities refuse to deduct VAT. Accountants faced with such a situation should turn to arbitration practice. The fact is that the Determination of the Constitutional Court of the Russian Federation dated October 2, 2003 N 384-O stated that an invoice is not the only document serving as the basis for claiming VAT for deduction. Based on this decision, the Supreme Arbitration Court of the Russian Federation came to the same conclusion in Resolution No. 17718/07 dated May 13, 2008, as well as other courts (example 3).
Example 3
. To refuel the car during the reporting period, the driver was given 7,000 rubles on account. However, the employee actually used a smaller amount of money, purchasing gasoline to refuel the car for a total of 5,999 rubles. He handed over the rest of the unused funds to the cash desk of the enterprise.
The following accounts were produced:
Dt sch. 71 "Settlements with accountable persons"
K-t sch. 50 "Cashier"
7000 rub.
funds were issued on account to the driver for the purchase of fuel and lubricants;
Dt sch. 10 "Materials", subaccount. "Fuel",
5999 rub.
fuels and lubricants were purchased through an accountable person;
Dt sch. 50 "Cashier"
K-t sch. 71 "Settlements with accountable persons"
1001 rub. (7000 - 5999)
the unused amount of money is returned to the company's cash desk.
Mechanism for purchasing fuel and lubricants using coupons
The company enters into a corresponding agreement with the supplier organization, within the framework of which it transfers funds. The supplier issues coupons for the transferred amount, which can be used to refuel the vehicle.
The issue of coupons to enterprises is documented with an invoice, one copy of which is given to the recipient of the coupons. Persons who received coupons are obliged to hand them over on the same day, together with the oil depot invoice, to the financially responsible person appointed by order of the head of the enterprise, for acceptance for accounting and storage.
Coupons can be of different types: some coupons indicate only the total amount for which refueling can be made, others may contain an indication of the amount of fuel that can be refueled. Also, the coupons may indicate both the price and the amount of fuel to be filled. In the specialized literature you can find the conventional names for the coupons described - “cash” and “liter”.
As a rule, the purchase of “liter” coupons means for the enterprise that it will receive fuel in the agreed quantities - according to the quantity stamped on the coupons, regardless of changes in fuel prices.
The methodology for recording coupons is not clearly described in regulations, as a result of which various options for recording coupons can be found in the professional literature. However, in terms of accounting for “liter” coupons, most experts give similar recommendations: such coupons should be reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation (example 4).
Example 4
. The company, having entered into an agreement with a specialized company and paid 44,000 rubles, purchased 10 coupons for gasoline. Moreover, each coupon is intended for refueling 200 liters of gasoline.
The following entries were made in the company's accounting:
Dt sch. 60 "Settlements with suppliers and contractors", subaccount. "Advances issued"
K-t sch. 51 "Current accounts"
44,000 rub.
prepayment for fuel and lubricants has been made;
Dt sch. 006 "Strict reporting forms"
10 rub. (1 x 10)
Gasoline coupons received are reflected in strict reporting forms.
Upon receipt of fuel using coupons:
Dt sch. 10 "Materials", subaccount. "Fuel",
K-t sch. 60 "Settlements with suppliers and contractors", subaccount. "Calculations for fuels and lubricants purchased using coupons",
44,000 rub.
fuels and lubricants received using coupons are accepted for accounting;
K-t sch. 006 "Strict reporting forms"
10 rub. (1 x 10)
gasoline coupons for which fuels and lubricants were received were written off the register;
Dt sch. 60 "Settlements with suppliers and contractors", subaccount. "Calculations for fuels and lubricants purchased using coupons",
K-t sch. 60 "Settlements with suppliers and contractors", subaccount. "Advances issued"
44,000 rub.
the previously paid advance is credited.
There is no unanimity among experts regarding the accounting of “cash” coupons. We have to come across recommendations to count such coupons on account 10, subaccount “Fuel by coupons”. In our opinion, this option for reflecting expenses is unsuccessful, since its use violates the accounting principle, according to which it must be accurate and real.
Indeed, until the receipt of fuel and lubricants, the reflection of coupons on account 10 will be unreasonable, since in fact the enterprise has not yet received any material assets. Therefore, increasing the indicator for account 10 by the value of the coupons received will mislead users of the financial statements.
It’s a different matter if we are talking about the transfer of ownership of fuel and lubricants at the time of transfer of coupons. In this case, the supplier transfers to the buyer the entire set of necessary documents (waybill, invoice, etc.), therefore it is considered that the company has received ownership of the fuel, which is still in the seller’s warehouses. In this case, in our opinion, the fuel itself can be taken into account by using count 10.
The second accounting option is based on the fact that “cash” coupons are, among other things, monetary documents. To account for them, the Chart of Accounts provides account 50 “Cash”, subaccount 3 “Cash documents” (example 5).
Example 5
. The company, having entered into an agreement with a specialized company and paid 44,000 rubles, purchased 10 coupons for gasoline. Moreover, each coupon is intended for refueling in the amount of 4,400 rubles.
The following entries were made in the company's accounting:
Dt sch. 60 "Settlements with suppliers and contractors"
K-t sch. 51 "Current accounts"
44,000 rub.
payment for coupons for fuel and lubricants has been made;
Dt sch. 50 "Cashier", subaccount. "Money documents"
K-t sch. 60 "Settlements with suppliers and contractors"
44,000 rub.
the receipt of monetary documents - coupons for fuel and lubricants is reflected.
Let's assume that one of the coupons was issued to the driver and he filled up the car in the amount of 4,400 rubles.
The following entry will be made in the accounting:
Dt sch. 10 "Materials", subaccount. "Fuel",
K-t sch. 50 "Cashier", subaccount. "Money documents"
4400 rub.
fuels and lubricants received using a coupon are accepted for accounting.
The active introduction of plastic cards into our lives has not spared the trade in fuels and lubricants. Often, fuel coupons are far from what they were a few years ago. Nowadays, magnetic or chip cards are increasingly used, which are more reliable and easy to use. They go by different names - fuel plastic cards, magnetic cards, etc. These cards are increasingly becoming part of everyday life, so often young employees are not even familiar with the term “coupons for fuel and lubricants.”
The specifics of transferring funds to plastic cards will depend on the specifics of the fuel organization’s work. Funds can be transferred in a total amount with the provision of an additional list from the purchasing organization containing a list of card numbers and amounts that must be credited to a specific card within the transfer. And with a small number of fuel cards, it is possible to indicate in the payment order itself the number of the specific plastic card to which the money will be received.
Plastic cards themselves without funds on them are not monetary documents.
In our opinion, the position of some accountants who try to include the cost of the purchased card in the cost of purchased gasoline is erroneous. First of all, because the methodology for including the cost of the card in the cost of fuel and lubricants is not clear. The simplest option of including the cost of the card in the cost of the first purchased batch is contrary to economic logic. It seems that it is also impossible to immediately write off the cost of cards as enterprise expenses.
From our point of view, “blank” plastic cards should be accepted for accounting as part of materials with the selection of an appropriate sub-account consistent with the specifics of the enterprise.
Often, fuel cards are assigned to specific employees, who are responsible for them. In our opinion, when transferring funds to a card, it is irrational to keep records on account 71 “Settlements with accountable persons”; this will significantly complicate accounting. The fact is that cards can be passed from hand to hand, and at some point in time the accountant himself will not know what the balance of funds on the card is.
It seems more preferable to record “full” fuel cards in the same way as coupons for fuel and lubricants in account 50 “Cashier”, subaccount 3 “Cash documents”.
Do I need a cash receipt and what should it be?
The question of issuing cash receipts to an accountable person - an employee of an organization at a gas station - with or without the cost of refueling does not have a clear answer.
The Letter of the Federal Tax Service of Russia for the Moscow Region dated 08/04/2005 N 22-19/0156 states that with indirect non-cash payment, considered a form of payment for petroleum products at gas stations, magnetic and chip cards, coupons and other documents that are equivalent to a pre-paid certain amount of petroleum product , organizations have the right to issue a cash receipt without indicating the cost, but indicating the number of liters of petroleum product. In private explanations, specialists from the Russian Ministry of Finance agree with this approach at the present time.
Indeed, indicating the cost on cash register receipts can lead to a doubling of turnover. It turns out that the cash register will duplicate previously received non-cash payment amounts.
But at the same time, the Tenth Arbitration Court of Appeal, in its Resolution dated May 17, 2007, May 24, 2007 in case No. A41-K2-13402/06, rejected the tax authority’s argument that in case of indirect non-cash payment, the receipt should not indicate the cost of the petroleum products sold.
Thus, this issue remains unresolved to this day.
Sometimes fuel companies issue invoices for payment for information services to provide detailed calculations for the month. These costs will represent one-time expenses of the enterprise.
Some experts suggest including their amount in the cost of fuel and lubricants purchased during the month. They argue this as follows: clause 6 of PBU 5/01 determines that the actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, excluding VAT and other refundable taxes (except for cases provided for by law). The actual costs of acquiring inventories include, in particular, amounts paid to organizations for information and consulting services related to the acquisition of inventories.
In our opinion, this approach is not justified and only leads to increased labor intensity of the accounting process. We believe that we should proceed from the fact that these services are not directly related to the purchase of fuel and lubricants, but are related.
Maintaining analytical records
Analytical accounting of fuels and lubricants may be of varying detail (depending on the specifics of the enterprise, the requirements of the control system at the enterprise). It can be maintained by financially responsible persons, drivers of official vehicles, storage locations, type of fuel, vehicles, etc.
In some cases, especially at large enterprises, it is advisable to introduce second-level subaccounts to control the safety and movement of fuel, for example:
- subaccount 3-1 “Fuel in warehouse”;
- subaccount 3-2 “Fuel in vehicle tanks”;
- subaccount 3-3 “Fuel with coupons”.
Acceptance of the appropriate amount of fuel must be confirmed either by the indicators of volumetric liquid meters, or based on the tank capacity and the level of the non-drainable amount available in the tank.
It is advisable, especially at large enterprises, to periodically (for example, monthly) confirm the remaining fuel in the tanks of official vehicles with an act drawn up by the commission.
It is important to take into account the following features of assessing fuel residues in tanks:
- the fuel in the tank is assessed based on the readings of the fuel level sensor;
- any malfunction of this sensor will most likely lead to incorrect readings, so the sensors must be in good condition;
- the correct assessment of the amount of fuel in the tank depends on the presence/absence of damage to the fuel tank. After all, dents on the tank will be a consequence of changes in its capacity, while the fuel level sensor, in accordance with its name, determines the volume of fuel by its level in the tank.
Accounting for coupons for fuel and lubricants
Analytical accounting of “liter” coupons under account 006 “Strict reporting forms” is carried out for each type of strict reporting forms and their storage locations.
In the case of accounting for “cash” coupons on account 50, subaccount 3 “Cash documents”, analytical accounting of coupons will be kept by their types. For example, in the context of different suppliers, different denominations of coupons, coupons for different types of fuel, etc.
To control the safety and movement of coupons, it is necessary, by order of the head of the organization, to appoint a financially responsible person who will control the receipt, availability and consumption of coupons. Usually, for such control, a special accounting book is opened, in which the movement of coupons is recorded. The book must meet certain requirements of the register of strict reporting forms: be numbered, laced, signed by officials of the enterprise and sealed. The book is filled out as a carbon copy, with the second sheet being tear-off and submitted to the accounting department as a report from the responsible employee on the availability, safety and use of coupons.
This register must reflect the name of the supplier, quantity, denomination and date of receipt and disposal of coupons.
"Gasoline" standards will facilitate communication with the tax authorities
(?) We bought two cars for the company. Do I need to apply any gasoline consumption standards for tax purposes? Or can you take the actual expenses - how much the driver spent on gasoline, immediately write off that much as expenses?
Irina L., Lobnya
Answer:
If you can justify that all the gasoline was consumed by the driver strictly for the business purposes of your company, then write off the expenses after the fact. But in reality, it is difficult to confirm a clear route for the vehicle. In particular, many drivers are allowed to go home in company cars at the end of the working day. Some organizations connect modern systems for monitoring the vehicle's movement and fuel consumption to record the vehicle's route.
If there is no such accounting system, then it is better to check the amount of fuel consumed with some standards. There are two options.
Option 1. If you are satisfied with the “fuel” Recommendations of the Ministry of Transport, then follow them<1>. For many accountants, this is the least labor-intensive option to justify fuel costs. The advantage of this option is that the Recommendations of the Ministry of Transport are worked out in some detail: the basic fuel consumption standards are adjusted by increasing factors that take into account various factors. And some courts do not see anything illegal in rationing costs for fuels and lubricants according to the Recommendations of the Ministry of Transport<2>.
At the same time, it should be noted that the Ministry of Finance does not particularly insist on the application of Ministry of Transport standards, but only advises taking them into account in work<3>. After all, the Ministry of Transport does not have the right to establish any rules affecting the calculation of taxes. In addition, the Methodological Recommendations of the Ministry of Transport were not officially published, and in Ch. 25 of the Tax Code there are no requirements for rationing costs for fuels and lubricants<4>.
Option 2. If it is more convenient for you to develop your own fuel consumption standards, then write off fuel and lubricants according to your own approved standards.
But no matter which option you choose, you can’t do without waybills.
If there is no Ministry of Transport standard, you can develop your own
(?) We write off gasoline as expenses according to the standards from the Ministry of Transport Recommendations. Now we bought a GAZ-3302 cargo gazelle. But there are no standards for it. What do you advise? Should we write off the facts or develop the norm ourselves?
Elizaveta Kruglova, Dubna
Answer:
It is always more convenient with a standard: it will allow you to control drivers and confirm the validity of expenses. You can rely on the fuel consumption given in the technical documentation of the machine manufacturer<5>. True, it does not take into account many factors - loading the car, driving in traffic jams or in winter.
Therefore, it is better to take the consumption rate indicated by the manufacturer only as a basis for the standard. And then we work with it the way the Ministry of Transport proposes in its Recommendations. In particular, we increase this norm by an increasing factor depending on:
Depending on the age of the car and its mileage: over 5 years old with a total mileage of more than 100 thousand km - up to 5%; over 8 years old with a total mileage of more than 150 thousand km - up to 10%;
From winter operation - the coefficient can be up to 10%;
From the use of air conditioning or climate control - we add up to 7% to the basic norm;
Based on the number of residents of a locality: the larger the city, the greater the coefficient.
In addition, for a truck, an additional consumption is added to the basic consumption rate - 2 liters of gasoline per ton of cargo per 100 km.
The cost of gasoline used for other purposes can be deducted from the driver.
(?) Our drivers, as a rule, meet fuel consumption standards (we use the Ministry of Transport standards). But there are also exceptions. Sometimes - for objective reasons, sometimes - it is clear that the driver is being cunning. In the first case, we recognize the excess in accounting as our expense (not taken into account when calculating income tax), in the second, we withhold the difference from the employee’s salary. When deducting money from a driver, is it necessary to register the sale of gasoline to him? And what about VAT on gasoline?
Svetlana Yakobson, Moscow region.
Answer:
The employee does not need to register the sale of gasoline. After all, you are just receiving compensation. At the same time, the collected cost of fuel cannot be included in expenses either in accounting or in tax accounting. Also, VAT accruing on it cannot be deducted. In accounting, this can be done with the following entries:
Fuel used up |
94 "Calculations according to |
10 "Materials", |
VAT restored |
94 "Calculations according to |
|
Referred to settlements with |
73, sub-account 73-2 |
94 "Calculations according to |
Fuel cost |
70 "Calculations with |
73, sub-account 73-2 |
Buying gasoline with cash is a problem with VAT deduction
(?) Drivers sometimes buy gasoline with cash. Naturally, they do not bring any invoice. Only the receipt attached to it, in which the amount of VAT is highlighted. Can we deduct VAT on gasoline using this check?
Inna Shcheglova, Murmansk
Answer:
This question arises among accountants quite often. And it is impossible to answer it unequivocally. Inspectors and the Ministry of Finance believe that deduction of VAT on fuel is possible only if there is an invoice<6>. So if you don’t want complications, don’t deduct VAT. If you have the strength to argue, then you can claim input VAT for deduction and refer to the Supreme Arbitration Court. In one of the decisions, he confirmed that a cash register receipt with the allocated amount of VAT is enough to accept this for deduction<7>. His position was also adopted by the federal arbitration courts.<8>.
<2>Resolution 4 AAS dated 04/05/2011 N A19-14025/10
The organization sells fuel and provides services for refueling aircraft with this fuel. Sales of fuel are subject to VAT at a rate of 18%, and sales of services are not subject to VAT. Question: when determining the 5% share of costs for both types of activities, is it possible to take into account not only the total costs, but also the cost of the goods? P.S. The fact is that the cost of goods in the total share of expenses is more than 95% of expenses.
Yes, of course, all costs are taken into account, including the cost of the goods. That is, the posting Debit 90 Credit 41 should also be taken into account when calculating the share of total expenses.
Rationale
LETTER OF THE RUSSIAN MINISTRY OF FINANCE dated 04/01/2009 No. 03-07-07/26
“The Department of Tax and Customs Tariff Policy reviewed the letter on the issue of applying value added tax when carrying out work not subject to this tax, the costs of which do not exceed 5 percent of all production costs, and reports the following.
In accordance with paragraph 9, paragraph 4, article 170 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxpayer has the right not to apply the provisions of this paragraph on maintaining separate records of value added tax when carrying out both taxable and non-taxable transactions to those tax periods in which the share of total costs for the production of goods (work, services, property rights), transactions for the sale of which are not subject to value added tax, does not exceed 5 percent of the total total costs of production. Moreover, all tax amounts presented to such taxpayers by sellers of goods (work, services, property rights) used in production in the specified tax period are subject to deduction in accordance with the procedure provided for in Article 172 of the Code.
According to clause 5 of the Accounting Regulations “Expenses of Organizations” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/99 No. 33n, expenses for ordinary activities are expenses associated with the manufacture and sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.
Clause 7 of the said Regulations establishes that expenses for ordinary activities form: expenses associated with the acquisition of raw materials, materials, goods and other inventories; expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).
Taking into account the above, if in the tax period the share of the specified costs for the production of goods, operations for the sale of which are exempt from VAT taxation, including those related to goods (works, services, property rights) used to carry out both taxable and non-taxable value added tax of operations does not exceed 5 percent of the total value of aggregate production expenses, then the amounts of value added tax presented to taxpayers by sellers of goods (works, services, property rights) are accepted for deduction in full.”
If a company buys fuel and lubricants in cash, it has practically no chance of receiving an invoice at the gas station. In such cases, problems with VAT deduction may arise. And the company will most likely have to defend it in court. To avoid such difficulties, it is better to pay for gasoline by bank transfer. In this case, the supplier issues coupons, which the company must take into account correctly.
In order for a gas station to issue an invoice, the company needs to enter into a sales agreement with it. After the company has transferred the money, the fuel supplier will issue coupons or fuel cards for petroleum products, which drivers will use to receive gasoline at the gas station. The ticket may indicate:
- brand and quantity of fuel;
- simply the amount for which the driver can obtain gasoline at prices at the time of refueling;
- both.
We will take into account coupons as BSO
The contract usually states that ownership of gasoline transfers to the company only after the driver has refueled using a coupon. In this case, settlements with gasoline suppliers occur as follows. First, the company pays for fuel and lubricants in advance. She then receives the tickets and issues them to drivers.
To refuel the car, the driver gives the gas station employee a coupon and receives a receipt at the gas station, which he then submits to the accounting department.
The gas station operator reports every day on the coupons received. Based on this report, at the end of the month the supplier draws up a report detailing how much fuel your company received. Using this act, you must record fuel in the company’s accounts. Gas station cash receipts are needed only for control. Along with the deed, the seller must issue you an invoice. And only after that you will be able to deduct VAT on the received fuel.
To avoid abuse, you need to carefully consider coupons. To do this, the company must develop a form for the coupon movement book. A financially responsible employee should be responsible for maintaining the book and issuing coupons. In the book, he records the coupons received from the supplier and issued to drivers. This book must be numbered, laced, signed by the manager and chief accountant and sealed.
ExampleOwnership of fuel and lubricants passes to the company at the time of refueling. At the beginning of the month, she transferred 64,900 rubles to the gas station. During the month, drivers received gasoline coupons in the amount of 59,000 rubles, including VAT - 9,000 rubles. The coupons only indicate the brand and quantity of fuel. Until the vehicles are refueled, records of coupons must be kept in off-balance sheet account 006 “Strict reporting forms” in pieces at the cost of purchase.
In accounting, the accountant must make the following entries:
Debit 60 subaccount “Advances issued” Credit 51
– 64,900 rub. – advance payment is transferred to the supplier;
Debit 006
Credit 006
– 64,900 rub. – coupons were issued for reporting to the organization’s driver.
After the company has received a report and invoice for the fuel actually received at the end of the month, the accountant must make the following entries in the accounting:
Debit 10 sub-account “Fuel” Credit 60 sub-account “Settlements with suppliers”
– 50,000 rub. – the gasoline actually received is capitalized;
Debit 19 Credit 60 subaccount “Settlements with suppliers”
Debit 60 subaccount “Settlements with suppliers”Credit 60 subaccount “Advances issued”
– 59,000 rub. – advance payment is credited;
ExampleWe will refund the tax immediatelyLet's use the conditions of the first example. Let's change only one thing: coupons are issued for a certain amount. In this case, they need to be taken into account in account 50 of the “Cash Documents” subaccount. In accounting, the accountant must make the following entries:
Debit 50 subaccount “Cash documents” Credit 60 “Settlements with suppliers”
– 64,900 rub. – gasoline coupons have been capitalized;
Debit 71 Credit 50 subaccount “Cash documents”
– 64,900 rub. – tickets were issued to drivers.
At the end of the month, the accountant needs to make the following entries:
Debit 10 sub-account “Fuel” Credit 71
– 50,000 rub. – gasoline has been capitalized;
Debit 19 Credit 71
– 9000 rub. – reflected in VAT accounting on gasoline actually received;
Debit 68 subaccount “VAT calculations” Credit 19
– 9000 rub. – VAT has been deducted on the gasoline actually received.
The previous method is not very profitable for the company. After all, you can deduct VAT only after drivers receive gasoline at the gas station. To reduce the tax, you can include the following clause in the contract: ownership of gasoline passes to the company upon receipt of coupons.
In this case, the seller simply stores the company's property in his warehouse. The coupons must indicate both the quantity and cost of fuel and lubricants.
The total amount of the contract in this case will consist of two parts: the cost of fuels and lubricants and the cost of storage services for fuels and lubricants. You can define fuel storage services as a percentage of the amount of paid fuel or as a fixed amount.
The supplier must draw up a certificate of acceptance and transfer of fuel and lubricants at the time of issuing coupons. At the same time, he will issue an invoice.
The supplier will draw up a certificate of storage services performed and an invoice for it after the company has selected the entire quantity of fuels and lubricants specified in the contract.
ExampleWe approve consumption rates ourselvesOwnership of fuel and lubricants passes to the company upon receipt of coupons. At the beginning of the month, she transferred 64,900 rubles to the gas station, including VAT - 9,900 rubles. During the month, drivers received gasoline coupons in the amount of 59,000 rubles, including VAT - 9,000 rubles. The cost of storage services is 5900 rubles, including VAT – 900 rubles. Accounting for coupons should be kept on account 10 of the sub-account “Fuel coupons”, and the gasoline actually received should be kept on account 10 of the sub-account “Fuel in tanks”. In this case, the accountant must make the following entries:
Debit 60 subaccount “Settlements with suppliers” Credit 51
– 64,900 rub. – tickets have been paid;
Debit 10 subaccount “Coupons for fuel and lubricants” Credit 60 subaccount “Settlements with suppliers”
– 55,000 rub. – gasoline coupons have been capitalized;
Debit 19 Credit 60
– 9900 rub. – reflected in VAT accounting on gasoline;
Debit 68 subaccount “VAT calculations” Credit 19
– 9900 rub. – VAT is deductible;
Debit 10 sub-account “Fuel in tanks” Credit 10 sub-account “Coupons for fuel and lubricants”
– 50,000 rub. (59,000 – 9000) – gasoline received;
Debit 60 subaccount “Settlements with suppliers” Credit 51
– 5900 rub. – paid for gasoline storage services;
Debit 20, 26 Credit 60 subaccount “Settlements with suppliers”
– 5000 rub. – gasoline storage costs are taken into account;
Debit 19 Credit 60
– 900 rub. – reflected in VAT accounting for storage services;
Debit 68 subaccount “VAT calculations” Credit 19
– 900 rub. – VAT on storage is deductible.
To confirm gasoline consumption, you need a waybill that indicates the car's mileage for the day. This mileage must be multiplied by the fuel consumption rate for a specific car. You can either approve the standards yourself or take them from the Standards for the consumption of fuel and lubricants approved by the Ministry of Transport on April 29, 2003 No. R3112194-0366-03.