Regulatory documents on fuel consumption. Write-off rates gsm. What it is

Fuel consumption rate per 100 kilometers of run of the i-th vehicle according to the methodological recommendations "Normals for the consumption of fuels and lubricants in road transport", provided for in the Appendix to the order of the Ministry of Transport of the Russian Federation dated March 14, 2008 N AM-23-r;

The Federal Tax Service sends for guidance in the work of the Guidelines "Normals for the consumption of fuels and lubricants in road transport", put into effect by order of the Ministry of Transport of Russia dated 14.03.2008 N AM-23-r, instead of Guidance document R3112194-0366-03 dated 29.04. 2003.

Consumption rates of fuels and lubricants in accordance with the Guidelines "Consumption rates of fuels and lubricants in road transport", approved by the order of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-r;

Ngsmi - consumption rate of fuel and lubricants by type, calculated on the basis of the order of the Ministry of Transport of the Russian Federation dated March 14, 2008 N AM-23-r "On the introduction of guidelines" Consumption rates of fuels and lubricants in road transport ";

3) in paragraphs thirteenth, fourteenth, fifteenth, the words "liquefied petroleum gas (LPG)", "compressed (compressed) natural gas (CNG)" shall be replaced by the words "liquefied petroleum gas (LHG)" and "compressed natural gas (CNG)" in corresponding case respectively.

Norms of fuel and lubricants consumption in accordance with the Guidelines "Norms of consumption of fuels and lubricants in road transport", approved by the orders of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-R and dated May 14, 2014 N HA-50 -R ;

Travel fuel consumption also depends on the average speed of the message. However, its value depends on the fuel-speed properties of a particular car model. Therefore, to determine the normative dependence of the travel fuel consumption on the average speed of the message, laboratory road tests are required for each car model. Since only manufacturers can do this, it is impossible to apply such a dependence to assess the quality of driving a car when learning to drive. Therefore, to regulate the travel fuel consumption, the Norms for the consumption of fuel and lubricants in road transport, approved by the Ministry of Transport of Russia, were used. Fuel consumption standards are set for almost all models of vehicles operated in Russia. Rationing is based on the basic fuel consumption rate, which is set for each car model. And to take into account operating conditions, increasing factors are applied. Fuel consumption rates increase under the following conditions:

Write-off of fuels and lubricants is carried out within the norms of consumption of fuels and lubricants in road transport.

Fuel consumption rates are set for each brand and modification of vehicles. In addition, the time of year, the population of the location where the vehicle is operated, and other factors that may affect fuel consumption are taken into account.

Fuel consumption rates for 2018 in the latest edition of the Ministry of Transport are advisory in nature. Companies have the right to use them when developing their own fuel consumption standards.

Is it mandatory to apply fuel consumption standards for 2018 approved by the Ministry of Transport

The tax code does not require rationing the cost of gasoline for official vehicles. The company has the right to take into account as much fuel and lubricants as the employees spent (subparagraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06 / 1/2875 and dated June 03, 2013 No. 03-03-06 / 1/20097).

An exception is organizations involved in the command and control system, operating vehicles on vehicle chassis in the territory of the Russian Federation. According to the tax authorities, they are obliged to write off the cost of fuel and lubricants according to the norms (letter of the Federal Tax Service of September 21, 2015 No. AC-4-10 / 16581)

To avoid problems with cost justification and avoid employee abuse, many non-transport companies choose to ration fuel and lubricants.

To account for expenses, they can use independently developed standards, data from the car manufacturer, or fuel consumption rates for 2018 in the latest edition of the Ministry of Transport of the Russian Federation.

Do not take into account the cost of gasoline for tax accounting if you are already paying compensation to the employee for working on a personal car (letter of the Ministry of Finance of Russia dated April 10, 2017 No. 03-03-06 / 1/21050). Compensation for a personal car can only be written off ... ..

It is more convenient to use the Ministry of Transport standards. They have a number of allowances that take into account the region, season and features of the car operation. With these boosting factors, you can increase the cost of gasoline.

Useful documents:

What fuel consumption rates for 2018 were established by the Ministry of Transport of the Russian Federation

In 2018, it is necessary to apply the normative indicators for writing off fuel, which the Ministry of Transport approved by order No. AM-23-r dated March 14, 2008. The last time changes were made to the document in July 2015 (Decree No. HA-80-r dated July 14, 2015). In particular, we increased the list of domestic and foreign car models for which fuel consumption rates are provided.

Increasing coefficients, by which the consumption rate increases, were allowed to be set depending on the period of use of the car or on its mileage. For example, to use a factor of 5%, either the mileage must be greater than 100,000 km, or the vehicle must have been in service for more than 5 years.

In addition, they increased the allowances for large cities and the coefficients for technological transport, including those used within the company.

In 2018, the maximum allowance is 35 percent. And this value is valid for cars that are used in cities with a population of over 5 million people. In cities with a population of 1 to 5 million people, the rate of write-off of fuel and lubricants can be increased by 25 percent.

Table. Fuel allowances for large cities and towns

For technological transport, the maximum allowance has increased from 10 to 20 percent. We are talking about equipment that moves mainly not on roads, but on industrial premises, industrial sites, mine workings. These machines include excavators, industrial and construction cranes, loading machines, mining machines, mining loaders, mobile drill carriages, concrete pavers, etc.

An employer can compensate an employee for using a personal car for work. The terms and amount of compensation shall be determined by the parties in writing. Experts tell how to calculate and pay such compensation. The lecture can be downloaded in the program "" in the course "Payments to employees".

How to set fuel consumption rates for 2018

The Ministry of Transport approved the basic fuel consumption rates depending on the type of transport (car, truck, tractor or special purpose), the fuel used by it (gasoline, diesel fuel, gas), weight and other parameters. To find out the basic standard, you should open the desired table and find the exact brand.

Basic fuel consumption rates for 2018, approved by the Ministry of Transport of the Russian Federation (fragment)

Next, select from the norms of the Ministry of Transport those allowances that suit the company. For the winter surcharge, consider your region and the period of its validity. The duration of the surcharge varies by region. If several surcharges apply for one car, apply them all together. To do this, add up all the allowances and multiply by the base rate.

You can download all the documents that are drawn up for accounting for fuel and lubricants in.

Fuel consumption rates are set by companies and individual entrepreneurs not only to control the use of fuels and lubricants, but also to reduce the tax base. Such standards are relevant for business entities using vehicles in their activities, incl. for the transport of goods or passengers.

How to apply fuel consumption standards (Ministry of Transport of the Russian Federation)

Standards for the amount of fuel written off are needed to minimize the risks of disputes with regulatory authorities, including:

• fuel and lubricant consumption rates help to derive the objective value of other costs in the cost of goods or services;
• the volume of consumed fuel and lubricants directly affects the amount of income tax.

Accounting for fuel resources can also be kept at actual costs, but during a tax audit it will be necessary to justify each liter of gasoline.

Obligations to ration fuel costs are not provided for by tax law, and the Ministry of Finance does not have such a requirement for enterprises and individual entrepreneurs. The fuel write-off method, taking into account the standards, is caused by the need to justify the entire amount of costs included in the tax base for income tax.

Who sets fuel consumption standards:

• Ministry of Transport - in 2018, the recommended standards are given in the order of March 14, 2008 No. AM-23-r (as amended on July 14, 2015). The fuel consumption standards of the Ministry of Transport of the Russian Federation can be used by companies and individual entrepreneurs as a guideline or recommendation, but for motor vehicles and those employed in the control and management system of enterprises, these standards are mandatory. This position is reflected by the tax authorities in a letter dated September 21, 2015 No. AC-4-10 / 16581 and in paragraph 1 of Section 1 of the Appendix to Order No. AM-23-r.

• Business entities themselves can also calculate and approve fuel consumption standards (for example, using a control measurement act or order).

The fuel consumption rates of 2018 may contain a number of decreasing or increasing factors - this is necessary to optimize costs, taking into account the time of year and the characteristics of traffic in a particular area.

Legislatively regulates the fuel consumption standards of the Ministry of Transport of the Russian Federation, the latest version of its standards takes into account the adjustments made by order No. HA-80-r of 07/14/2015. If the norms for fuel, oils or other fuels and lubricants have been exceeded, it is necessary to prepare documents that can justify the need for increased consumption in a particular situation. For this purpose, you will need waybills.

Fuel consumption rates for 2018 are set separately for different makes and models of cars with reference to the modification of the car. There are several types of fuel standards:

1. Basic fuel consumption rates. They are measured in liters for every 100 kilometers, provided that the vehicle is in running order.
2. Transport norm with meters in liters per 100 km of track in the conditions of transport operations.
3. Standards for buses, dump trucks.
4. Limits for trucks, reflected in liters with reference to 100 ton-kilometers.

Not in all cases, the fuel consumption rate is indicated in liters, gas is fixed in cubic meters of CNG. If we are talking about liquefied gas, then the meter is a liter of LPG.

Calculation of the fuel consumption rate

Fuel limits are calculated separately for each route and vehicle. The value of possible correction factors is taken from Section 2 of the Appendix to the Order of the Ministry of Transport No. AM-23-r. For one machine, it is allowed to apply several coefficients at the same time, depending on the circumstances and current needs.

For example, on July 12, 2018, a VAZ-21114 car was sent from Feodosia (Republic of Crimea) to Anapa (Krasnodar Territory). While driving, the driver used the air conditioner. The car was produced in 2011 (it has been in operation for more than 5 years), the total mileage is 112 thousand km. The distance between the points of departure and arrival is 214 km. Calculation:

• the basic fuel consumption rates for 2018 were set by the Ministry of Transport for this make and model of car at the level of 8.1 liters per 100 km;
• taking into account the life of the car and the total mileage, you can apply a correction factor of the increasing type equal to 5%;
• fuel and material consumption rates can be increased by 7% by operating the vehicle with air conditioning on.

To obtain the final value, we use the standard formula (clause 7 of the order of the Ministry of Transport No. AM-23-r):

Norm \u003d 0.01 x Base fuel consumption rate x Current mileage along the route in km x (1 + 0.01 x The total value of increasing and decreasing coefficients).

According to the conditions of the example, the calculation of the fuel consumption rate looks like this:

0.01 x 8.1 x 214 x (1 + 0.01 x (5 + 7)) = 19.41 liters.

The norms of fuel consumption in transport for this route will be 19.41 liters.

Fuel consumption rates for 2017 (Ministry of Transport of the Russian Federation, latest edition)

Consider the fuel consumption standards for 2017 (Ministry of Transport of the Russian Federation, latest edition), and then we will tell you what to provide for in the order on fuel standards in 2017. It needs a link to the current regulations.

What are the fuel consumption rates for 2017 (Ministry of Transport of the Russian Federation, latest edition)

The fuel consumption rates approved by the Ministry of Transport have not changed for more than a year (order of the Ministry of Transport dated July 14, 2015 No. HA-80-r). Then the document was supplemented with new brands of cars, and for companies that operate in cities with a population of over 5 million people, the multiplier coefficient was increased.

Using the standards of the Ministry of Transport is the right, not the obligation of the company. This has long been recognized by the Ministry of Finance (letter No. 03-03-06/2/12 dated 01/30/13). However, there are three good reasons to consider 2017 fuel consumption norms (Ministry of Transport of the Russian Federation, latest edition). Firstly, it is easier, because it is not necessary to carry out control races of each new car. Secondly, the norms for old cars can be increased if they are higher than the company currently has. Thirdly, the inspectors will definitely have no questions about the norms of the Ministry of Transport.

Advice
Fuel consumption rates for the winter can be increased. But if the organization itself established the standards by order No. AM-23-r, then the multiplying factors should be determined according to the same document. For example, for Moscow, the winter coefficient is 10 percent.

Fuel consumption rates for 2017: table

How to draw up an order on fuel consumption standards for 2017

To update the limits, you need a special order on fuel rates, which can be drawn up in any form.

• Related articles:

The order on fuel standards must contain a reference to the order of the Ministry of Transport of Russia dated 14.03.08 No. AM-23-r with current standards. It should also be noted there that the company sets the standards in accordance with this document. Then write for which cars the company determines the limits for gasoline consumption.

If there are several cars, the easiest way is to draw up the norms with a table. In the order it is necessary to write down the exact brands of cars. At the disposal of a lot of cars with similar names, but different modifications. They have different fuel consumption rates. If you make a mistake with the brand, you can overestimate the costs.

In order not to rewrite the order on fuel write-off rates every season, you can set both summer rates and winter surcharges in it at once. And to prescribe from what and for what number they act. But don't give the year. Then it will not be necessary to redo the order until the composition of the company's fleet, the basic consumption rate, the mileage of the car or the city in which the transport is used change. Sample order on perpetual norms of fuel and lubricants.

In conclusion, it is worth writing down who will control the economical fuel consumption and maintain documentation. Drivers must be familiar with the order.

Sample order on fuel consumption rates for 2017 (latest edition)

• Related articles:

How to write off fuel and lubricants according to fuel consumption rates for 2017

To write off the cost of gasoline, you need a properly executed waybill. You can use the approved form or develop it yourself (Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ). Motor transport companies compile them daily for each shift (section 2 of the Directives, approved by Goskomstat Resolution No. 78). The rest have the right to establish a different frequency, but at least once a month (clause 10 of the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152, letter of the Ministry of Finance of Russia dated November 30, 2012 No. 03-03-07 / 51).

Important!
It is risky to recognize all fuel costs if the company has regulations
Among the mandatory details of the waybill, there is no information on fuel consumption standards (Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152). But if the company itself has established standards, it must comply with them. The mileage in the waybill shows that the fuel consumption exceeds the standards. In this case, the company should not recognize the cost of excess gasoline in tax accounting (decree of the Arbitration Court of the North Caucasus District of September 25, 2015 in case No. A53-24671 / 2014).

Various surcharges are provided for calculating the fuel rate. For example, for cars with air conditioning, for work in the winter (order of the Ministry of Transport No. AM-23-r). Companies that apply several allowances at once sometimes multiply them among themselves. But they have to be folded. Otherwise, you will overstate expenses and underestimate income tax.

There are also surcharges that cannot be applied at the same time. For example, the winter surcharge cannot be added to the coefficient that is valid for cars with air conditioning (clause 5 of the Methodological Recommendations from the Order of the Ministry of Transport No. AM-23-r).

Is it possible to write off the gasoline that was spent on warming up cars in winter as expenses if these cars have not been used for a month? Yes, it is possible as others (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Issue an order in which you set the rate of write-off of gasoline for warming up the car. To account for expenses, develop a document that confirms the fact that the engine is warming up. This can be, for example, an act or a statement indicating the date and time of warm-up (part 4 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ). Attach the document form to the accounting policy.

Bought a car on lease. It is driven by the director of official affairs. Do we need to take trip sheets from him so that we can take into account the cost of fuel? Yes, you have to. Expenses for fuel and lubricants must be documented (subclause 11, clause 1, article 264, article 252 of the Tax Code of the Russian Federation). The waybill confirms the route of the car, the mileage and the amount of fuel consumed. This document must be completed by all employees who use the machines, including the director. You can use a standard form in form No. 3, approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. But the company has the right to independently develop this primary document (Article 9 of the Federal Law of the Russian Federation dated December 6, 2011 No. 402-FZ).

The employer found out that the employee used the company car for personal purposes, and collected from him the cost of gasoline. Should VAT be restored on fuel that was previously deductible? It is safer to recover the tax. As we found out, the Ministry of Finance insists on this. In the list of cases when VAT is restored, there is no such situation. But gasoline was not used in transactions subject to VAT (clause 3, article 170, clause 2, article 171 of the Tax Code of the Russian Federation).

The question that we will reveal today is relevant for organizations with their own fleet, even a small one. When transporting something from point A to point B, the company incurs costs, including fuel and lubricants, which tend to burn out during this process. These costs must be controlled for many reasons (calculation of the cost of delivery and transportation, calculation of profitability, economic calculations for subsequent periods, control of drivers for the fact of selling unused fuel to the side, etc.). Let's figure out how to keep track of funds spent on fuel and lubricants?

Different cars consume different amounts of fuel, in addition, operating conditions in different climatic and temperature zones also differ. Let's look at a simple example. A truck consumes more than a car. A new truck burns less fuel than an older truck of the same brand. In winter, consumption is higher than in summer. And operation, for example, in mountainous or swampy areas will lead to higher gasoline costs than using the same car on federal paved highways. I think the point is clear.

We smoothly approached what we need to build on in the choice of fuel consumption and lubricants. It all depends on what brands and models of cars the fleet consists of and its actual wear, temperature operating conditions, taking into account the seasonality of a particular climatic zone of the country, design features of cars that can affect fuel consumption (heater, air conditioning), operating conditions.

In 2016, fuel consumption rates are approved by the organization arbitrarily. This can be done in two ways:

• taking into account the norms of the Ministry of Transport of the Russian Federation;
• without taking into account the norms of the Ministry of Transport of the Russian Federation (independently).

Taking into account the norms of the Ministry of Transport of the Russian Federation.

By order of the Ministry of Transport of July 14, 2015 No. NA-80-r (this is the last change in 2015), the norms for the consumption of fuel and lubricants in road transport were supplemented. Namely, the list of brands and models of cars used at the enterprises of the Russian Federation has been expanded. Also, increasing coefficients for organizations that work in cities with a population of over 5 million people have undergone an upward change.

Simply put, everything is calculated and changed for you. Open the norms, find the brand of the car for which the fuel consumption rate is prescribed and adjust it using the auxiliary coefficients for your region, which are prescribed in the same provision.

It is also necessary to remember that the use of norms is a right, not an obligation of an enterprise.

Without taking into account the norms of the Ministry of Transport of the Russian Federation.

Another control option is to develop your own standards by field research. To avoid questions from inspectors, you can establish that you have developed your own standards based on the indicators proposed by the Ministry of Transport. But at the same time, they took into account the real transport conditions, as well as the technical condition of the cars.

As can be seen from the coefficients in the document, even the norms of the Ministry of Transport need to be adopted, subject to adjustments. Therefore, if you decide to be guided by them - be careful. Fuel consumption rates must be adjusted based on the operating conditions of the vehicle.