Payment for fuel and lubricants: execution of the contract, payment procedure, rules and features of registration, accruals and payments

Expenses that are accepted when calculating income tax must be economically justified, as well as documented. Expenses intended for passenger cars are no exception. However, if, in addition to business purposes, vehicles are used for personal needs or personal vehicles are used for business purposes, difficulties may arise with tax accounting. For example, questions may concern how to write off gasoline for the director’s personal car. Let's talk about this in our article.

Personal car for business purposes

The current legislation does not contain separate provisions on how the use of a personal car for business purposes is regulated. But this possibility is enshrined in Art. 188 Labor Code of the Russian Federation. Currently, there are several ways to write off gasoline for the director’s personal car. These include the following:

• Compensation. The use of vehicles in this case is recorded in local acts. This may also be specified in the employment contract or collective agreement. At the same time, procedural procedures are brought to a minimum, and the employer can flexibly regulate the labor process. However, paying compensation to the director for the use of a personal car makes him less protected.
• Rent. To reduce actual costs, as well as optimize the accounting of all expenses, rent can be used. In this case, the company essentially rents a vehicle without a driver, and the employee already drives a company car, that is, one that is on the company’s balance sheet. The contract may provide for a full reimbursement scheme for the cost of the vehicle. But this method also has disadvantages.
• Loan. With a gratuitous loan, it is also possible to use a personal car for business purposes. In this case, the employee does not receive direct remuneration for providing the vehicle, but the overall tax burden, as well as rental deductions, will be reduced. In this case, the car is registered on the company’s balance sheet.
• GPC agreement. Sometimes it is advisable to enter into a GPC agreement with the driver for the provision of services for the transportation of goods or passengers. This method has a number of both advantages and disadvantages.

An example of payment of compensation for the use of a personal car at work in a fixed amount

Let’s imagine a hypothetical commercial enterprise, LLC “Vezem Gruz”. The company owns its own fleet of vehicles, however, the number of orders for the transportation of heavy cargo has increased sharply over the past year, and management decided to hire employees with personal trucks. Fedor Nekrasov, who owns a truck . In the employment contract, the employer indicated the amount of compensation for the use of an employee's personal transport for business purposes in the amount of 3,000 rubles per month .

an engine capacity of 2100 cubic meters, was hired as a personal driver at Vezyom Gruz LLC. His employer is ready to reimburse him 2,500 rubles a month for operating his Toyota.

According to the Decree of the Government of the Russian Federation dated 02/08/1992 No. 92, the standard for enterprise expenses for the payment of compensation for the use of passenger vehicles with an engine capacity of more than 2000 cubic meters. The amount is considered to be 1500 rubles. This means that the employer “on his own behalf” adds 1000 rubles per month to the compensation amount. He does not have the right to take the surcharge into account in order to reduce the tax base for income tax. But for trucks there is no limit, which means that the amount of 3,000 rubles per month is justified, and it can be taken into account in the company’s expenses.

In November, Fyodor Nekrasov will submit waybills to the accounting department for 24 working days, while there were 25 working days in November. However, since compensation is paid in a fixed amount, this will not affect its size in any way - the driver will receive 3,000 rubles in compensation for November.

Car rent

Renting out a personal car in order to later use it for business purposes is a common practice. This method provides the employee with a high level of guarantee of the safety of his car, provides additional remuneration and puts the vehicle on the company’s balance sheet, which significantly simplifies reporting.

But directors also note disadvantages in using a personal car rental. These include the following:

• You will have to pay personal income tax on rent.
• It is necessary to issue an insurance contract again.
• Additionally, you need to sign a lease agreement.

This issue is discussed in detail in Art. 643 Civil Code.

Gasoline and business trips

Article 168 of the Labor Code of the Russian Federation provides for the possibility of receiving compensation during a business trip. This category includes expenses related to travel, accommodation and postage. If a director or other employee goes on a trip by personal vehicle, he can count on compensation for the fuel used, but only if financial documentation is provided.

Following established rules, as well as complete and timely preparation of reports and transfer of payments, is necessary not only for the employee himself, but also for the company. Since this part of the expenses is subject to mandatory taxation and affects the amount of the person’s final profit and the amount of social contributions for the employee.

Director's personal car

Other methods may also be used to write off gasoline for the director’s personal car. He is not relieved of the obligation to issue DPs, as well as to properly arrange business trips and other business trips. But in practice this requirement is not always met.

If any problems arise, the director can always explain the trips as personal goals, not work ones. Then, in order to accuse him of violating the law, the investigative authorities will have to prove that the trip was carried out directly as work functions.

The director of the LLC, being at the same time the founder, has the right to use all the methods described above to register the car. This is possible due to the fact that he also acts as an individual - that is, he is a director, an employee, and a representative of a legal entity.

Let's take a closer look at how to write off gasoline for the director's personal car. In this case, we will assume that it is on the balance sheet of the enterprise.

Contract for the provision of transport services

It is used much less frequently - mainly if goods are transported using personal transport. Let's introduce a company organizing apartment moves. Instead of purchasing or leasing a car, she could enter into an agreement for the provision of transport services with a loader who owns the desired car.

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

The concept of a waybill

It (in short - PL) refers to the primary document where the mileage is recorded. Based on this, fuel consumption is determined. Companies for which the use of transport is the main activity use the form of a waybill with the details specified in section 2 of Order No. 152 of the Ministry of Transport. If the company needs a car to perform management and production functions, then the sheet can be developed in accordance with the Law “On Accounting accounting" No. 402-FZ.

Companies often use the PL, approved by Resolution of the State Statistics Committee of the Russian Federation No. 78 back in 1997. It contains different forms of PL based on the type of car, for example, form 3 is intended for a passenger car, and form 4 is for a truck.

Submarines are registered in a special journal. Their accounting is interconnected with the accounting of fuels and lubricants. If the company is not a motor transport company, then sheets are drawn up when it is necessary to confirm the validity of expenses, for example, once a week or once a month. This can be judged based on the letter of the Ministry of Finance of the Russian Federation No. 03-03-04/1/327 or the Resolution of the Federal Antimonopoly Service No. A38-4082/2008-17-282-17-282.

If the director uses a personal car for business purposes or, conversely, a company car for personal purposes, then it is especially important to correctly register the license. This determines whether expenses for fuels and lubricants will be taken into account when calculating income tax. To insure yourself in case of inspections and avoid mistakes, you need to take into account various nuances.

Compensation for business trip expenses by taxi and personal transport

Important The following unified forms are provided for waybills:

• No. 3 for a passenger car;

• No. 3 special for special vehicles;

• No. 4-S or No. 4-P for a truck;

• No. 6 special for buses (except for route buses).

The listed forms of waybills were approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. The issuance of waybills to drivers and their receipt by the accounting department should be reflected in the logbook for recording the movement of waybills (either using an independently developed form, or form No. 8, approved by the Decree of the Goskomstat of Russia dated November 28, 1997 No. 78). Accounting In accounting, reflect the receipt and write-off of consumed fuels and lubricants on subaccount 10-3 “Fuel” (Instructions for the chart of accounts).

Business trip by personal vehicle When an employee goes on a business trip by personal vehicle, he needs to agree with the employer on the time and route of the trip. Information may be indicated on the waybill. Its form and procedure for filling out are established by Order of the Ministry of Transport of the Russian Federation No. 152 dated September 18, 2008. The required details of the form are specified in Section 2 of the Order.

It should contain:

• car name;
• information about the validity period of the waybill;
• information about the owner of the car;
• driver information.

As supporting documents, you need a vehicle registration certificate and valid insurance. In a budgetary organization, compensation for the use of a personal car of an employee of a budgetary organization is carried out in accordance with the general procedure. The business trip is issued by order of the head of the organization.

Convenient document option

The write-off of gasoline at an enterprise is not carried out immediately in tax accounting. The cost of purchased fuel is not included in expenses either when paying in advance or during refueling with gasoline and the corresponding debiting of money from the fuel card. The fact is that refueling using a gas station terminal receipt only confirms its purchase, but does not serve as proof of intended use. The main document that confirms the consumption of fuels and lubricants is the waybill. With its help, the operation of transport and the work of the driver are taken into account and monitored. Without it, transportation of people, luggage and cargo is prohibited.

It should contain the following information:

• Name and number.
• Validity period information.
• Information about the owner of the vehicle.
• Vehicle data.
• Driver information.

Unified forms of documents, which are approved by the State Statistics Committee of Russia, should be used only by companies whose main activities are related to motor transport. At other enterprises, you can use a form developed independently. In this case, the form is approved by attaching it to the company’s accounting policies and includes all the details listed above.

How to write off gasoline using waybills? It is not necessary to enter the route of the vehicle in them. This is especially important when the car is used for both business and personal purposes. These conclusions are confirmed by practice in court.

Documentation of compensation for fuel and lubricants for an employee when using a personal car

An employee who has agreed to operate his personal vehicle on behalf of the employer can be sure that compensation will be paid to him if the employer has taken care of preparing a package of documents that includes:

Example No. 1: about the absence of certain data in the PL

The reader may be interested in one of the decisions of the Federal Antimonopoly Service NWO, taken in favor of the enterprise. The point is this.

The tax inspectorate pointed out that in the plans and reports on the consumption of fuels and lubricants, which the company compiled every month, there was no data on the route of official passenger cars, as well as on the number of flights and drivers’ license numbers. Nothing was said about the period of leaving and returning the car to the garage, speedometer data, remaining gasoline and its consumption for each day.

To justify the costs, the company presented the following documents: instructions for operating company cars, orders on the procedure for their use, statements of gasoline coupons, accounting registers, PL. Having considered the case materials and the evidence presented, the court decided that any evidence, including indirect evidence, is accepted to determine the income tax basis. The information contained in the PL (in particular, car mileage, gasoline consumption, gasoline residues in the tank) together with other documents confirm the economic justification of the expenses.

Example No. 2: about the absence of a route to the submarine

A similar decision was made by the Federal Antimonopoly Service of the Moscow Region, when the tax authorities wanted to prove that if the PL did not contain information about the route, then the document did not confirm the costs of purchasing fuel and lubricants. The circumstances of the case were as follows.

When justifying expenses, the company provided initial documents confirming that fuel was received from suppliers and the volume of car refueling. In addition, payment orders were presented, as well as expense norms, which were approved by order of the authorities, PL, which contained all the necessary details (confirming mileage), information on fuel consumption, documents for the write-off of gasoline, properly executed.

Having examined the case materials, the court came to the conclusion that the tax authorities did not prove the unreasonableness of the expenses. Lack of information about the route does not serve as a basis for refusal to confirm expenses.

Thus, companies may well include gasoline costs as part of tax expenses based on papers that confirm the purchase of gasoline, as well as a self-developed PL form, even if it does not contain the route. In addition, the PL can be issued for any period – from 1 day to 1 month.

If it does not follow from other documents that the trip was of a non-production nature (for example, based on the director’s instructions made in writing), then the company can take these expenses into account when calculating income tax, even if the trips were made for personal purposes.

Accounting and tax accounting

Costs for fuels and lubricants relate to the production, general or commercial costs of the organization, depending on the type of work of the employee, therefore compensation for fuels and lubricants is the work and responsibility of the accounting department employees. They fully recognize the expenses and reflect them in postings.

In tax accounting, this type of compensation is also recognized as expenses, but within the limits of paragraphs. 12 clause 1 art. 346.16 Tax Code of the Russian Federation. The standards are prescribed in the Decree of the Government of the Russian Federation dated 02/08/2002 No. 92 and are for passenger cars per month:

• with engine capacity up to 2000 cm³ - 1200 rubles;
• over 2000 cm³ - 1500 rub.

This amount includes expenses for the purchase of fuels and lubricants, repairs, and compensation payments. All other costs are not taken into account when calculating income tax. If it is important for a company to take into account costs when calculating profit tax in full, we recommend concluding a vehicle lease agreement.

IMPORTANT!

There are no standards established for freight transport, and full reimbursement of expenses is allowed.

Disadvantages of a unified submarine

When using the unified form, the DP must fill out the “Place of departure and destination” item, as well as the remaining details of this form, since any details cannot be deleted. Therefore, it will be necessary to additionally check that among the destinations and departures there are no addresses that will allow the tax authorities to believe that the director’s use of the company car was for personal purposes.

If route information is not provided or the origin or destination indicates a non-business trip, the company will not be able to accept gasoline expenses. Moreover, in this situation, the employee receives income in kind (the cost of gasoline), from which the enterprise must calculate and transfer personal income tax to the budget, as well as pay insurance premiums. The adopted VAT may also be considered unreasonable by tax authorities.

Compensation for car use and insurance premiums

Since insurance premiums paid in accordance with Federal Law N 212-FZ are not included in the system of taxes and fees of the Russian Federation, it seems appropriate to consider the procedure for calculating these contributions from payments of compensation for the use of a car to employees of the organization within a separate section of the article.

Explanations of the Ministry of Health and Social Development on this issue are given in Letter dated March 12, 2010 N 550-19. In accordance with Part 1 of Art. 7 of Federal Law N 212-FZ, the object of taxation of insurance premiums for payers - persons making payments and other remuneration to individuals, is recognized as payments and other remuneration accrued by payers of insurance premiums in favor of individuals under labor and civil contracts, the subject of which is the implementation works, provision of services (with the exception of remunerations paid to individual entrepreneurs, lawyers, notaries engaged in private practice).

Clause 2, Part 1, Art. 9 of Federal Law N 212-FZ provides for exemption from insurance premiums of all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established in accordance with the legislation of the Russian Federation), related, in particular, to performance by an individual of labor duties (clauses “i”).

Consequently, the amount of compensation paid to an employee of an organization for the use of personal transport is not subject to insurance premiums only if the use of this transport is related to the performance of the work duties of the organization employee (traveling nature of the performance of work duties, official purposes).

Thus, the amount of compensation paid to an employee of an organization for the use of personal transport for business purposes is not subject to insurance premiums within the limits of the amounts determined by the agreement between the organization and its employee in accordance with Art. 188 Labor Code of the Russian Federation.

Regarding insurance premiums for compulsory insurance against industrial accidents and occupational diseases, the Ministry of Health and Social Development reports the following. Federal Law No. 297-FZ dated November 28, 2009 established that in 2010 and the planning period of 2011 and 2012. Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law N 179-FZ.

Yes, Art. 1 of Federal Law N 179-FZ establishes the size of insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases as a percentage of accrued wages for all reasons (income of the insured).

At the same time, the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases establish that insurance contributions are not accrued for payments established by the List of payments for which insurance contributions are not accrued to the Social Insurance Fund of the Russian Federation (hereinafter - List).

According to clause 10 of the List, these payments include, in particular, amounts paid to reimburse additional expenses associated with the performance of work duties by employees.

Thus, from the compensation paid to an employee for the use of personal transport for business purposes, if these expenses are related to the employee’s performance of work duties, and within the limits of the amounts determined by the agreement between the organization and the employee of the organization, deductions should not be made for compulsory social insurance against accidents at work and occupational diseases.

Fuel write-off according to the norm

It is also important to take into account that fuel costs are standardized. Despite the fact that the Tax Code of the Russian Federation does not provide for restrictions on taking into account gasoline costs when calculating taxes, the corresponding norms are indicated in the Methodological Recommendations “Norms for the consumption of fuel and lubricants in motor vehicles.” They should be used not only by trucking companies, but also by those that operate vehicles. They are taken into account for tax purposes.

Therefore, in order to avoid claims regarding the amount of fuel consumed, when writing off gasoline without waybills, you need to take into account the actual expenses with the established standards and try not to exceed them. For those vehicles for which the corresponding costs are not approved, the company must be guided by technical documents or information provided by the vehicle manufacturer.

At the same time, the company has the right to set its own gasoline consumption standards, taking into account seasonal surcharges. The period and amount of accrual of allowances is carried out on the basis of the relevant order of local authorities, and in its absence - by personal order of the head. In the latter case, a reference is made to the order of the Ministry of Transport, car brands are registered and restrictions are calculated. This takes into account transport conditions, the technical condition of the vehicle, as well as the degree of its load.

Writing off gasoline for business trips

In accordance with Art. 166 of the Labor Code, a business trip is understood as a trip by an employee by order of management for the required period for the purpose of fulfilling an official assignment outside of regular work. Traveling work is not considered business trips. Thus, business trips do not include trips by drivers who carry out freight transportation.

When traveling on a business trip, including when the director uses a personal car for business purposes, he is compensated for travel expenses, rental housing and additional expenses (per diems and other expenses that are carried out with the permission of the employer). This is stated in Art. 168 Labor Code of the Russian Federation. Reimbursement is made on the basis of the Instruction of the USSR, the State Committee for Labor and the All-Union Central Council of Trade Unions No. 62 “On official business trips within the USSR.” However, this document does not provide for payment for fuel. But its cost can be included in travel expenses for travel.

Confirmation of the purchase of gasoline during the director’s business trip in a personal car is the PL. Based on its data, the cost and amount of gasoline that was consumed during the business trip is determined. Upon his return, the employee must submit documents on the purchase of fuel along with an advance report. These are cash receipts and gas station reports on gasoline filled. According to paragraphs. 5 paragraph 7 art. 272 of the Tax Code of the Russian Federation, in tax accounting fuel costs are recognized on the day when the report is approved.

Procedure for monetary compensation

The second option for legally involving employees in official work – including the director’s use of a personal car for official purposes – is approved in accordance with Article 188 of the Labor Code of the Russian Federation.

Thus, the procedure for recruitment is approved in the following ways:

1. an employee who wants to use a car writes an application addressed to the manager;
2. an agreement is signed specifying the amount and frequency of compensation;
3. additional submission of necessary documents (technical passport, owner’s driver’s license);
4. issuance of an order by the manager, which is transmitted to the accounting department to calculate monthly compensation (depreciation).

The advantage of this method is that agreements are signed individually, which means that different amounts of compensation can be established for each individual employee.

Compensation amounts

The director's car is usually used for driving around the city and rare business trips outside the locality. The amount of compensation will depend on the workload and type of travel. For example, if cars and trucks are equally involved in work, then the amount of payments will be different for each type of vehicle.

The law establishes that the amount of compensation is determined individually, but taking into account established standards.

Article 264 of the Tax Code of the Russian Federation provides that the amount of compensation will be as follows for various types of transport (in rubles per month):

• 600 – motorcycles;
• 1200 – cars with an engine capacity of up to 2000 cubic meters;
• 1500 – cars with an engine capacity of over 2000 cubic meters.

These are fixed amounts that do not depend on the number of trips or mileage traveled. These amounts must be reported on tax returns, so the employer cannot document different contribution amounts for different employees.

In practice, there is one trick that allows you to set different amounts of compensation for individual workers, depending on the degree of workload. To do this, a document for compensation under the Tax Code of the Russian Federation is drawn up separately, and a new order for remuneration for work performed is drawn up separately. This is not entirely legal, but does not contradict current legislation. But it is strictly forbidden to transfer funds “in an envelope”.

Fuel costs

When it comes to compensation, you need to understand that its calculation includes the following expenses:

1. repair;
2. elimination of wear;
3. cost of technical inspection;
4. replacement of tires and other parts of the car;
5. the cost of human power - driver services.

Payment for fuel is carried out separately, in accordance with a formula that includes calculation of working hours and consumption standards.