How to record the purchase of fuel and lubricants using fuel cards

This material will help you understand how fuel and lubricants are accounted for using fuel cards, what features exist, and we will give an example of accounting and calculation of the amount of fuel on OSNO/UTII. We'll tell you what the most common mistakes are and answer the most common questions.

Previously, both individuals and legal entities used special fuel coupons - it was convenient and allowed them to control fuel consumption. The coupons had a number of features:

• they were distinguished by a certain fuel limit;
• when refueling the car, liters of gasoline were drained;
• they reflected the unused fuel balance.

Today, coupons are used for one-time refueling of a car, and fuel cards have become widespread.

Accounting for fuel and lubricants using fuel cards: what is a fuel card?

A fuel card is a new way to refuel vehicles without constantly paying for fuel. The convenience of cards is as follows:

• Information about gasoline consumption is stored electronically on the card chip;
• You can view data on the fuel balance and refueling time at any time;
• The card can be issued by both individuals and legal entities;
• The speed of service at the gas station increases;
• When registering a larger limit, discounts apply;
• No need to report fuel receipts to management;
• Simplification of accounting (all data is available in the cardholder’s personal account).

The disadvantage of purchasing a fuel card is that gas stations set a certain schedule for the possibility of paying for fuel with cards.

How to get a fuel card?

Stages of card registration:

• Register an electronic wallet with an oil company.
• Create a personal account.
• Determine the parameters of the contract:

1. set a limit on the amount of fuel;
2. assign the card to a specific car (by car number - this way, if the card is stolen, the fraudster will not be able to use it);
3. choose a brand of gasoline.

• Top up your account (bank transfer, payment to your current account).

Fuel card accounting

The card itself (without the cost of fuel) refers to material and production costs and is assessed at actual cost. The cost of purchasing the cards will go towards expenses for ordinary activities.

The cost of the card is recorded on the basis of the invoice in the “Other expenses” account , and at the end of the month the total cost is added to the cost of purchased fuel.

Accounting for issuing fuel cards

The issue of a fuel card to an employee is not displayed on any accounting account, and no postings are made , since funds are not actually issued.

However, the issuance of cards is recorded in a journal, the form of which must be approved by the company’s management and contain the following columns:

• Model and state the number of the transport for which the card was issued, and which is used by the employee of the enterprise on the orders of his superiors;
• Full name of the driver, his personal signature;
• Date of issue of the fuel card to the driver;
• Date by which the card must be returned.

Purchase and write-off of fuel and lubricants for cash

Step 1. Issuance of funds for reporting

First, let's look at how to reflect the purchase of fuel and lubricants by an employee for cash in 1C 8.3. First of all, it is necessary to formalize the issuance of funds in a report. The document Cash issuance is intended for this, which can be found on the Bank and cash desk → Cash documents tab:

Go to the Cash Documents tab. To open the Cash Issue document, click the Issue button:

Then you need to set the transaction type: Issue to accountable person:

Next, you must indicate the organization, date, recipient's full name, amount, DDS (cash flow) item, and accounting account. All details are selected automatically from directories if you click the icon at the end of each line. Filling example:

After filling out the document, click the Post button, and a Cash Expense Order and accounting entry Dt 71.01 Kt 50.01 in the amount of 2,000 rubles are generated.

To display a printed form of cash settlement, click on the Print button, then Cash Outgoing Order and get a printed form of the document:

Step 2. Capitalization of fuel

After receiving the funds, the employee purchased fuel for cash and submitted an advance report to the accounting department. After approval of the advance report, fuel is posted. For these purposes, in 1C 8.3 you need to select the Advance report menu item on the Cash and Bank tab:

We create a new document: we indicate the accountable person, organization and warehouse. On the Advances tab, enter data about the Cash Withdrawal document:

On the Products tab, enter data on purchased fuels and lubricants, accounting account - 10.03. When posting a document, a posting is created Dt 10.03 Kt 71.01 in the amount of 2,000 rubles:

When purchasing for cash, the buyer, an individual, is given a cash receipt. In the cash receipt, VAT is not highlighted as a separate line. Depending on this, we set the appropriate settings in the Advance report: without VAT or VAT 18%.

If the seller is a legal entity, then a check with allocated VAT and an invoice are issued. Then check the Invoice box and enter the invoice details. In our case, the purchase was made without VAT.

When posting a document in 1C 8.3, transactions are generated, which can always be viewed by clicking the icon that is in every document. Thus, we will see the generated transactions for this document:

How to properly prepare an advance report, the features of working with accountable persons in 1C 8.2 (8.3) are discussed in our video lesson:

Step 3. Write-off of gasoline using waybills

The next stage is writing off gasoline in 1C to expense accounts. The write-off takes place on the basis of the waybill. To do this, in 1C 8.3, use the document Requirement-invoice, which is located on the Production tab:

Next, by clicking on the Create button, a Request-invoice document is created:

In the document you need to enter the warehouse and organization. In the document table on the Materials tab, add a line with the fuel being written off, enter the quantity and account (10.03):

On the Cost Account tab, enter the write-off account, cost item and department:

According to the example, when posting a document, a posting is created Dt 44.01 Kt 10.03 in the amount of 2,000 rubles. Thus, the fuel is written off.

Accounting for fuel costs

Fuel refers to fuels and lubricants having the following characteristics:

• standard consumption;
• actual consumption.

Fuel costs are confirmed by waybills containing information:

• about the mileage of the car;
• about the make and number of the car;
• on the amount of fuel issued using the fuel card;
• remaining fuel when the driver leaves and arrives at the company;
• comparison of standard and actual fuel consumption;
• conclusion about excess consumption or saving of gasoline.

Accounting and transactions for the purchase and write-off of fuel and lubricants using fuel cards

In accounting, fuels and lubricants purchased using a fuel card are charged to account 10 “Materials” at actual cost and excluding VAT. The VAT allocated in the invoice is reflected independently on account 19 “VAT on purchased assets”.

Fuel will be capitalized on the same day when ownership of it was transferred to the company, since account 10 is intended to display data on the availability of materials in the company's property. This date may be specified in the contract. For example, the date of transfer of ownership rights to fuels and lubricants can be recognized as the day of actual payment - then subaccounts “fuels and lubricants in the supplier’s tanks” and “fuels and lubricants in the gas tanks of cars” are opened to account 10.

Accounting for fuel and lubricants in 1C 8.3 using coupons

The accounting scheme in this case looks like this:

• Purchasing coupons
• Issuing coupons
• Accounting for used coupons
• Write-off of expenses

The purchase of coupons is documented in the document “Receipt of monetary documents”, which is located in the “Bank and cash desk” section. Settlements are carried out in correspondence with account 76.05.

The issuance of coupons is documented in the document “Issue of monetary documents,” which is also located in the “Bank and Cash Office” section (see Fig. 7 and Fig. 8).

Used coupons are taken into account in the “Advance report” document (see Fig. 9 and Fig. 10).

Fig.10

Used gasoline is written off to cost accounts using the “Demand-invoice” document, as in the first paragraph. The waybill can also be called as an external report from the “Additional reports and processing” directory.

Tax accounting of costs for purchasing a fuel card

The type of costs for the purchase of fuel cards must be fixed by order in the company’s accounting policy:

• material and production costs;
• vehicle maintenance costs;
• other production costs not related to the production process and sales.

VAT can be deducted if:

• an invoice confirming the purchase of a fuel card has been received;
• trade transactions are carried out using the card, and their cost is subject to VAT;
• The fuel card has been registered by the accounting department.

Accounting Recommendations

The rules on how to take into account fuel cards in accounting and tax accounting affect not so much the procedure for generating accounting records, but rather the algorithm of operation. It is not enough for a company to simply reflect the correct entries in its accounting. First, local administrative documents specify which account to account for the TC on, how to account for gasoline according to them, and other important points. Let's figure out how to do it correctly.

Fuel cards in accounting

It is necessary to determine the procedure for working with TC in the organization and consolidate the selected algorithm in its accounting policy. It is not enough to indicate in which account the cards should be accounted for; the following information must be disclosed:

1. The procedure for forming the cost of fuel and lubricants, at which purchased fuel is accounted for in accounting and then written off.
2. Norms for fuel write-off according to the organization's Labor Code - when determining them, the category of the vehicle and the period of operation (winter or summer) are taken into account.
3. Method of accounting and attribution of transportation and procurement costs for fuels and lubricants.
4. Features of taxation of expenses within the norms and in excess of approved limits, which expenses will include expenses during taxation.
5. Algorithms for how to take into account and write off TC. It is necessary to indicate the reasons why the TC is written off.
6. Rules for issuing technical documentation to employees, documenting this procedure.

It is necessary to identify the financially responsible persons who use the TC in their work and ensure their safety, structural units, warehouses to which the TC will be assigned.

But that's not all. The company needs to organize document flow to ensure completeness, reliability and transparency of fuel accounting - the appropriate forms will have to be approved. A waybill, a journal for issuing waybills, a certificate of decommissioning of a transport company - samples of these documents can be developed independently or using standardized forms.

In the future, within the framework of the concluded agreement, it will be necessary to systematically carry out reconciliations with the supplying company, not only on general indicators, but also in the context of each issued technical documentation, in order to exclude misuse and theft.

Accounting for fuel expenses

Regulatory requirements are defined and enshrined in the accounting policy; we will consider the entries in the accounting of fuel cards and the basics of their preparation. Please note which records reflect business transactions in the organization:

1. Purchase and write-off of shopping malls.

Providing TC for temporary use free of charge is a rather rare situation. In most cases, suppliers prefer to receive payment directly for issuing the card, and in this case its cost (without taking into account the cost of purchased fuel or an advance deposited on the balance sheet) is reflected as part of material and production costs at actual cost.

In normal practice, the cost of fuel and lubricants is reflected in account 10.6 “Other materials” on the basis of a received delivery note or an agreement for the supply of fuels and lubricants according to fuel and lubricants.

Postings:

How to issue a fuel card to an employee? It is incorrect to reflect the issuance of technical documentation on accounting account 71 - the employee did not receive the money. Fuel cards are classified as strict reporting forms, so it is permissible to take them into account in the corresponding off-balance sheet accounts. How fuel cards are accounted for on an off-balance sheet account should be fixed in the accounting policy.

When writing off a TC, prepare an act and make a corresponding entry in the accounting records for the credit of the off-balance sheet account in which the TC is capitalized. The reasons for writing off TC are: change of supplier, obsolescence, physical wear and tear or damage.

1. Accounting for fuel and lubricants.

Account for fuels and lubricants separately from the cost of the fuel components themselves. First, the prepayment is reflected, that is, replenishment of the card balance. Further operations are carried out on the basis of documentation received from the supplier at the end of the billing period, in normal practice - monthly.

The supplier collects information from all points of gas station card terminals, analyzes and summarizes the information. Then it generates reporting documentation:

• Final report on fuel cards, for example, for a month.
• Consignment note.
• Invoice.
• Reconciliation Act.

The received documents must be checked against waybills, refueling receipts, and individual employee accounting reports.
Identified discrepancies should be immediately eliminated, and then fuel and lubricants should be credited to account 10.3 “Fuel” based on the delivery note and transaction report. Write off on the basis of waybills. Accounting for fuel and lubricants using fuel cards

Tax accounting of fuel costs

The idea of ​​establishing a transport tax, the amount of which would be taken into account in the cost of fuel, appeared in 2010. This type of tax is regional, and therefore local authorities have the right to independently assert:

• rules for its calculation;
• machine power indicator for calculating the amount of tax at a certain rate;
• tax rate.

Today, fuel tax is a transport tax, and its amount directly depends on the vehicle’s power rating.

Accounting and postings for fuel and lubricants in a budgetary institution

Budgetary institutions have to justify the targeted expenditure of state budget funds. A feature of budget accounting for fuel and lubricant costs is the need to prepare special primary documentation filled out by an accountant and driver.

A fuel card serves as both a payment and accounting document. According to the law, budgetary organizations are required to place an order for fuel and lubricants through bidding or without them, but then the total amount of the order must be below 100 thousand rubles per quarter. This means that to prove the expenses incurred, you need to have bidding results or documents confirming the estimated (planned) cost of the order . The organization prepares an estimate taking into account the planned indicators used when calculating the volume of costs for fuel and lubricants, and after checking them, the main manager of funds must approve the estimate.

Fuel and lubricants must be spent within the approved standards; each budgetary enterprise must have an internal local act on fuel and lubricant consumption standards. The institution has the right to introduce separate correction factors to fuel consumption standards, justifying their use and proving the production need for their establishment.

The accounting department of a budgetary institution keeps separate records of fuels and lubricants depending on the areas of their use in a separate account 010503000 “Fuels and lubricants” . Fuel and lubricants are charged at actual cost. VAT paid on the purchase of fuel and lubricants is not included in this cost only when the fuel is paid for from income from taxable business activities of the institution and used in taxable activities.

Gasoline and diesel fuel are accounted for at a negotiated price due to some features associated with large purchases of these fuels and lubricants for cash and non-cash payments, as well as using fuel cards.

An example of writing off fuel and lubricants using waybills

One of the most common types of fuel and lubricants is gasoline. Let's consider the example of purchasing and writing off gasoline.

Pervy LLC (located in the Moscow region) purchased 100 liters of gasoline in September 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 a car for official transportation of management personnel.

The organization uses average cost estimates for materials.

Accounting for fuel and lubricants upon admission

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

Option 1. Accounting for fuel and lubricants when writing off after the fact

The following marks are made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, remaining after the voyage - 20 liters.

We calculate the actual use: 10 30 – 20 = 20 l.

Amount to be written off: 20 l × 40 rub. = 800 rub.

Option 2. Accounting for fuel and lubricants when writing off according to standards

Mileage marks are made in the PL: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.

Qн= 0.01 × Hs × S × (1 0.01 × D),

where: Qн — standard fuel consumption, l;

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

S—vehicle mileage, km;

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

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

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

We calculate gasoline consumption: 0.01 × 8 × 50 × (1 0.01 × 10) = 4.4 l

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

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

An example of accounting for fuel and lubricants using a fuel card

On June 4, the company entered into an agreement with the gas station for the use of a fuel card and immediately paid the cost of the card (118 rubles, including VAT 18 rubles). Servicing the card is free; ownership of gasoline is transferred to the company at the time the car is refueled. The card is assigned to the KamAZ-5320, which delivers goods to customers.

On June 05, the card was issued to the company and handed over to the driver.

On June 30, an advance was transferred to the card (5,900 rubles, including VAT 900 rubles).

Throughout July, the driver was issued with a card 380 liters of diesel fuel worth 15 rubles/liter, including VAT 2.29 rubles:

• 07 – 180 l for 2700 rub. (VAT – 412 rub.);
• 07 – 200 l for 3000 rub. (VAT – 458 rubles).

On the last day of July (July 31), the gas station sent the following to the company:

• invoice;
• acceptance certificate, which specifies the volume and cost of the issued fuel and lubricants;
• report on fuel card transactions.

Accounting entries

Accounting for fuels and lubricants by enterprises on OSNO

Costs for fuel and lubricants are included in:

• Material costs (when transport services are provided). Written off taking into account the material valuation method adopted by the company;
• Other costs of production and sales (when the transport is operated for the needs of the company). Written off at the actual purchase price (excluding VAT).

For the purpose of calculating profit tax, fuels and lubricants are taken into account at the purchase price excluding VAT, if it is included in the price and highlighted in a separate line in the settlement document. VAT is deductible on the invoice. The cost of fuels and lubricants is included in the costs on the day the waybill is accepted for accounting or as goods/works/services are sold, the cost of which includes fuels and lubricants, if the costs of fuels and lubricants are recognized as direct.

When waybills are accounted for (there must be receipts from the gas station), the cost of consumed fuel is included in the costs that reduce the taxable base for income tax.

The specified procedure for writing off fuel and lubricants is used in companies that calculate tax using the cash and accrual methods, since when using a fuel card, by the time the fuel is actually issued, the money for it has already been paid.

Accounting for fuel and lubricants by companies using the simplified tax system

Firms using the simplified taxation system “Income minus expenses” have the right to include the costs of fuel and lubricants as expenses , but they must be documented.

Companies using the simplified tax system “Income” (6% rate) are prohibited from reducing the tax base by the amount of costs for fuel and lubricants.

Fuel costs are written off when calculating the tax payable, just as in the case of enterprises on the OSNO, but there is one indispensable condition for recognizing costs on the simplified tax system - their payment. VAT on such costs also reduces the tax base for the simplified tax system.

Accounting for fuel and lubricants by companies on UTII

Fuel costs do not have any impact on the calculation of the taxable base for UTII due to the fact that the object of UTII taxation is imputed income.

Accounting for fuels and lubricants by organizations on OSNO/UTII

Fuel costs in companies that simultaneously use OSNO and UTII must be distributed, but costs for fuels and lubricants that relate to only one of the types of activities are not subject to distribution.

To the calculated part of the costs for the type of activity that is subject to UTII, you need to add the amount of VAT that is not allowed to be deducted.

Write-off of gasoline using waybills (tax accounting)

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

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

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

The second question: should we normalize the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to this can be found by linking the details of the waybill and legislative norms:

1. The PL calculates the actual use of fuel and lubricants. The Tax Code of the Russian Federation does not contain direct indications that expenses for fuel and lubricants should be taken into tax accounting only according to actual standards.
2. The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated according to order No. AM-23-r, paragraph 3 of which states that the standards established by it are also intended for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 03/22/2019 No. 03-03-07/19283, dated 06/03/2013 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 fuel and lubricants in tax accounting according to standards multiplied by mileage.

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

In practice, a situation is possible when an organization uses transport for which fuel consumption standards are not approved in Order No. AM-23-r. But in paragraph 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 June 22, 2010 No. 03-03-06/4/61) is that before developing standards for the write-off of fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

There are no explanations in the Tax Code of the Russian Federation on how to act in such a situation. In cases where an organization independently established standards 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 may be charged.

Read about the amount of fines for not having a waybill in this article.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Accounting for fuel consumption in the waybill

If we analyze the PL forms contained in Resolution No. 78, we will see that they contain special columns designed to reflect the turnover of fuel and lubricants. This indicates how much fuel is in the tank, how much has been dispensed and how much is left. Using simple calculations, the amount of fuel used is determined.

If we turn to Order No. 152 of the Ministry of Transport, then among the mandatory details of the submarine there will not be a requirement to reflect the movement of fuel. In this case, the document must contain speedometer readings at the beginning and end of the journey, which will allow determining the number of kilometers traveled by the vehicle.

When the PL is developed by the organization independently and it does not contain information on the use of fuels and lubricants, but contains only 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 standards for different brands of vehicles and formulas for calculating consumption.

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

However, the use of PL to account for fuel consumption is impossible in some cases. For example, when chainsaws, walk-behind tractors, and other similar special equipment are refueled with gasoline. In these cases, a fuel and lubricants write-off act is applied.

A sample act for writing off fuel and lubricants can be viewed on our website.

Common mistakes

Error No. 1: At an enterprise that simultaneously applies the OSNO and UTII tax regimes, VAT on expenses for fuel and lubricants was deducted in relation to the tax base for only one of the types of activity.

Comment: The amount of VAT allocated in the invoice for such an enterprise must be distributed according to the methodology described in clause 4, 4.1 of Art. 170 Tax Code of the Russian Federation.

Error No. 2: The budgetary institution accepted gasoline and diesel fuel for accounting at actual cost.

Comment: Gasoline and diesel fuel should be accounted for at a negotiated price, this is due to the large volume of their purchases for cash, non-cash payments and payment by fuel card.