If the organization has at its disposal at least one car, then it will inevitably have a question about accounting for fuel costs. With the current gasoline prices, a careless approach to these costs on the principle of "how much we hit, we will write off so much" can significantly reduce the taxable base, causing the outrage of tax officials.
It is necessary
fuel consumption rates, waybill, gasoline purchase receipt
Instructions
Step 1
The Tax Code provides for two ways to write off fuels and lubricants (POL) for the company's vehicles. Fuel and lubricants can be taken into account as material costs (clause 1 of article 254 of the Tax Code) if the transport is directly involved in the production process. If we are talking about management and other accompanying needs, then gasoline and other fuels and lubricants are taken into account as part of other costs associated with production and sale (clause 1 of article 264 of the Tax Code). Thus, if there are vehicles in the company's vehicle fleet that are used for both of these purposes, fuel accounting must also be kept separately.
Step 2
The cost of fuels and lubricants must be rationed. This requirement is not directly spelled out in the Tax Code, but it dictates the need to justify the costs so that they can be written off for accounting purposes. To limit fuel consumption, it is recommended to use the norms approved by the order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r. They are advisory in nature, but all financial departments and regulatory authorities agree that if you use these rules, there will be no problems. If the brand of your particular car is not mentioned in the specified normative act and the limits for it are not given, it is still impossible to write off the actual costs of gasoline, but you need to calculate the limit yourself, using the recommendations of the manufacturer and the technical characteristics of the vehicle. The calculated limit must be approved by the order of the head of the enterprise and spelled out in the accounting policy. And be prepared to prove its validity.
Step 3
To confirm the direct amount of expenses for fuel and lubricants, two documents are required. The first of them is a waybill confirming the fact of using fuel for production needs. There is a unified form of the waybill, which must be used by motor transport companies. Other organizations can also use this form, or they can develop their own, containing all the necessary details provided for in paragraph 2 of Art. 9 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting".
Step 4
The second document required to write off fuel costs is a check from the gas station cash register where the gasoline was purchased. It must indicate the amount of fuel corresponding to the waybill.
Step 5
Data on gasoline consumption is added up for all waybills for a month, and gasoline is written off for the total amount.
