General Audit Department on the issue of accounting for costs of fuel and lubricants when applying the simplified tax system

simplified tax system

When calculating the single tax on the difference between income and expenses, documented and paid expenses for the purchase of fuel and lubricants can be included in the costs (depending on the nature of the use of transport) (subclause 12, 5 clause 1, clause 2 of Article 346.16 of the Tax Code of the Russian Federation) .
The VAT amounts on these expenses also reduce the tax base for the single tax (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation). When calculating the single income tax, expenses for fuel and lubricants cannot be taken into account (Clause 1, Article 346.18 of the Tax Code of the Russian Federation).

Situation: when can the cost of fuels and lubricants purchased in cash be included in expenses for calculating a single tax? An organization (entrepreneur) applies a simplified tax system and pays a single tax on the difference between income and expenses.

Organizations and entrepreneurs who apply the simplification and pay a single tax on the difference between income and expenses can include the costs of purchasing fuel and lubricants as part of the costs of maintaining official vehicles (subclause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation) or as part of material costs ( subparagraph 5, paragraph 1, article 346.16 of the Tax Code of the Russian Federation).

When simplified, expenses are accounted for on a cash basis. Therefore, in the situation under consideration, the costs of fuel and lubricants included in the cost of maintaining transport can be recognized if the following conditions are simultaneously met:

• Fuel and lubricants purchased;
• expenses paid.

This follows from the provisions of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

When calculating the single tax, take into account material expenses in the manner prescribed for calculating income tax (clause 2 of article 346.16, article 254 of the Tax Code of the Russian Federation). An exception to this rule is the cost of purchasing raw materials and materials. After payment, the cost of such valuables can be included in the calculation of the tax base, without waiting for them to be written off for production (subclause 1, clause 3, article 273, subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). Therefore, based on the literal interpretation of paragraph 2 of paragraph 2 of Article 346.16 and paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, when calculating the single tax, the cost of purchased fuels and lubricants can be taken into account immediately after payment, regardless of when the fuel was written off. The same conclusion can be drawn from letters from the Ministry of Finance of Russia dated December 23, 2009 No. 03-11-09/413 and the Federal Tax Service of Russia for Moscow dated January 30, 2009 No. 19-12/007413.

Such expenses can be taken into account in full when calculating the single tax, but provided that they are economically justified and documented.

In particular, you will need documents confirming:

• cost of purchased materials (invoices, invoices, sales receipts);
• payment for purchased materials (payment orders, cash receipts, receipts);
• the amount of materials consumed during the operation of the vehicle (waybills).

This conclusion follows from the provisions of paragraph 2 of Article 346.16, paragraph 1 of Article 252 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated November 22, 2010 No. ShS-37-3/15988, Federal Tax Service of Russia for Moscow dated January 30, 2009 No. 19 -12/007413 and is confirmed by arbitration practice (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated August 25, 2008 No. 10353/08, the resolution of the Federal Antimonopoly Service of the Central District dated April 18, 2008 No. A36-3124/2006, the West Siberian District dated March 17, 2009 No. F04-1471/2009(2200-A03-19)).

Samples of waybills were approved by Decree of the Goskomstat of Russia dated November 28, 1997 No. 78. The forms given in it are mandatory only for organizations engaged in motor transport activities (clause 2 of Decree of the Goskomstat of Russia dated November 28, 1997 No. 78). However, in practice they can also be used by entrepreneurs. In addition, entrepreneurs can use a form developed independently. At the same time, the details of waybills, which are required to be filled out by entrepreneurs, were approved by Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152.

The amount of expenses for fuel and lubricants, which are included in the calculation of the tax base for the single tax, is indicated in section I of the book of accounting for income expenses (clauses 2.1–2.3, 2.5 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

An example of reflecting expenses for fuel and lubricants in the book of income and expenses. The entrepreneur applies a simplification; the single tax is calculated from the difference between income and expenses

An entrepreneur registered in Moscow uses a Skoda Fabia car in his activities (total mileage - 55,000 km).

On February 5, he set off in this car to deliver information materials to his clients.

To refuel the car, the entrepreneur purchased 25 liters of AI-95 gasoline for a total of 800 rubles. VAT is not mentioned on the cash receipt.

The waybill for February 5 reflects the following data:

• the remaining fuel in the tank upon departure is 5 liters;
• the remaining fuel in the tank upon return is 7 liters;
• vehicle mileage during a business trip is 200 km.

The entrepreneur decided to write off expenses for fuel and lubricants in accordance with the standards approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. Based on this, he established:

• basic fuel consumption rate - 7.7 l/100 km;
• bonus for working in a city with a population of over 3 million people – 25 percent;
• bonus for work in winter – 10 percent;
• surcharge for using air conditioning in a car – 7 percent.

When calculating standard fuel consumption, he used the formula (clause 2.1 of section 2 of the Methodological Recommendations, approved by order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r):

The entrepreneur calculated the correction factor necessary to determine standard fuel consumption as follows: 25% + 10% + 7% = 42%.

Standard fuel consumption was: 0.01 × 7.7 l/100 km × 200 km × (1 + 0.01 × 42) = 21.87 l.

The amount of expenses for fuels and lubricants (within the norms) that an entrepreneur takes into account when calculating the single tax is equal to: 21.87 l × 800 rubles. : 25 l = 699.84 rub.

The entrepreneur formalized the calculation made in the form of a certificate. The entrepreneur reflected expenses for fuel and lubricants within the norms in the book of income and expenses.

USN. Accounting for fuel and lubricant expenses using fuel cards

An individual entrepreneur using the simplified tax system (income minus expenses) is engaged in the wholesale trade of food products: using his own vehicles he delivers products to customers under a supply agreement. According to the agreement with the fuel supplier, he makes an advance payment for fuel of 100,000 rubles. Drivers fill up at gas stations using cards within 1–2 months.

How should an accountant make an entry in the Income and Expense Book: with one entry (payment for fuel = 100,000 rubles) or daily record the amount of fuel consumption based on waybills?

When paying for petroleum products with payment (bank) cards, when releasing petroleum products, funds are debited from the client’s bank account, that is, at the time of the transaction, payment is made for the goods received.

Plastic fuel cards are not payment cards

.

When using fuel cards at gas stations, payments for petroleum products are not made.

.

Moment of payment for petroleum products

either
precedes the transaction
(
prepayment
) or follows after (deferred payment).

The form of payment in this case is the transfer of funds to a current account.

Fuel cards serve only as a means of accounting for goods

, that is, the amount of petroleum product supplied.

The remaining fuel supply limit on the card is reduced by the cost of the supplied fuel.

According to arbitration courts, the fuel card is used as a means of strict reporting

, allowing the card holder to receive a certain amount of goods on behalf of the buyer (Resolution of
the Federal Antimonopoly Service of the Volga Region
dated June 5, 2008 No. A12-987/08-C22).

When refueling using a card, the driver receives a receipt indicating

, in particular, the date of sale (purchase), time of sale (purchase),
amount of fuel
, card number for non-cash payment, amount of sale (purchase) (except for indirect non-cash payment).

This is established by paragraph 35 of Protocol No. 14 of November 10, 1994, Technical Requirements

to electronic cash registers (KKM) for carrying out cash settlements with the population in the field of trade in petroleum products and gas fuels, approved by GMOC.

As explained by the Federal Tax Service for Moscow in a letter dated November 29, 2004 No. 29-12/76348, indirect non-cash payment

is considered a form of payment for petroleum products at gas stations using magnetic and chip cards, coupons and other documents that are equivalent to
pre-paid
certain amount of petroleum product.

Thus, when paying non-cash, an organization has the right to issue a cash receipt without indicating the cost, but indicating the number of liters of petroleum product

.

At the end of the month, the fuel supplier issues

to the buyer
shipping documents
(act of delivery (waybill),
invoice
)
for fuel shipped during the month
.

Based on these documents, you will know how much fuel was purchased per month, what brand and cost.

In accordance with paragraph 2 of Art. 346.17 Tax Code of the Russian Federation expenses

for a taxpayer using the simplified tax system, expenses are recognized
after they are actually paid
.

Payment for goods

(works, services) and (or) property rights, the
termination of the obligation of the taxpayer - the purchaser of
goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) is recognized. transfer of property rights.

That is, termination of the counter-obligation

.

In accordance with Art. 307 of the Civil Code of the Russian Federation by virtue of an obligation

one person (debtor) is obliged to perform a certain action in favor of another person (creditor), such as: transfer property, perform work, pay money, etc., or refrain from a certain action, and the creditor has the right to demand that the debtor perform it responsibilities.

If each party to a contract bears an obligation in favor of the other party

, she is considered the debtor of the other party in what she is obliged to do in her favor, and at the same time her creditor in what she has the right to demand from her.

Counter is recognized

fulfillment of an obligation by one of the parties, which, in accordance with the contract, is conditioned by the fulfillment of its obligations by the other party (
Article 328 of the Civil Code of the Russian Federation
).

That is, until the second party to the contract fulfills its obligation to supply goods

(materials) (in your case, the fuel supplier),
the prepayment amount cannot be recognized as an expense
.

The Ministry of Finance also clarifies that the amounts of advance payments made by the taxpayer towards future deliveries

goods (works, services), including taking into account VAT amounts on paid goods (works, services),
when determining the tax base for the tax paid in connection with the application of the simplified tax system, are not taken into account as expenses
.

The above expenses will be taken into account as expenses

when determining the object of taxation for tax paid in connection with the application of the simplified tax system,
after the delivery of goods
(performance of work, provision of services) (letter dated 04/03/2015 No. 03-11-11/18801).

Expenses for the purchase of fuels and lubricants

can be taken into account as expenses for the maintenance of official transport (
clause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation
) or as material expenses (
clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation
).

Material costs

(including expenses for the purchase of raw materials and materials)
are taken into account as expenses at the time of repayment of the debt by writing off
funds from the taxpayer’s current account, payments from the cash register, and if there is another method of repaying the debt - at the time of such repayment.

In a letter dated November 22, 2010 No. ШС-37-3/ [email protected] the Federal Tax Service of the Russian Federation explained that for recognition

In order to tax
expenses on fuel and lubricants, two conditions must be met simultaneously
:
payment for
the specified materials (fuel and lubricants)
and the actual write-off of fuel
for official vehicles.

At the same time, expenses for fuel and lubricants must meet the requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation

.

One of the primary documents confirming expenses incurred for fuel and lubricants is a waybill

.

Therefore, a waybill may be one of the documents confirming

for tax purposes,
expenses for the purchase of fuel and lubricants
.

Material costs

are accepted in relation to the procedure provided for calculating corporate income tax
Art. 254 Tax Code of the Russian Federation
.

According to paragraphs
5 p. 1 art. 254 of the Tax Code of the Russian Federation
, material expenses, in particular, include
the taxpayer’s expenses for the purchase of fuel
.

The Ministry of Finance of the Russian Federation, in letter No. 03-11-09/413 dated December 23, 2009, stated that expenses for the purchase of fuel and lubricants are recognized after payment, regardless of the date they are written off for production

.

Thus, until the supplier fulfills its obligation to supply fuel, which is confirmed by monthly acts, the prepayment amount cannot be recognized as an expense

, and, therefore, cannot be reflected as an expense in the Accounting Book...

Therefore, in your situation, you can recognize expenses in the form of an advance payment for fuel
in those months
(
reporting, tax period
)
in which the act was signed
.