Accounting for the cost of paid parking of a company car. Accounting and tax accounting. Examples. Expenses for a company car: the subtleties of accounting Postings for impound for a legal entity

Usually, the company's decision to acquire transport raises questions from the accountant, mainly related to the procedure for accounting for fuel expenses, as well as issuing waybills. However, owning a car involves other expenses that you don’t even think about at first. For example, parking, washing or fines.

Introductory information

First of all, it should be noted that the legislators, when creating the Tax Code, did not show a special fantasy in terms of “car expenses”, placing all possible expenses that motorist organizations may incur into one norm. Namely - in subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. It says that other costs associated with the production and sale include the cost of maintaining official vehicles. And that's all. We will not find any specific indications of what exactly can be included in such expenses in the Tax Code of the Russian Federation. Therefore, the procedure for accounting for expenses incurred by an organization in the process of owning a car - for parking, washing, payment for temporary parking services, etc., causes difficulties and even sometimes disputes with the tax authorities. Let's try to figure out what related costs can be taken into account and how to prove the validity of their write-off.

Parking costs

At its core, the costs associated with paying for parking a car can be divided into two large groups. The first will include the costs associated with storing the car at a time when it is not used by the organization (at night, on weekends, etc.). And in the second - payment for temporary parking during trips.

Theoretically, there should be no problems with including these costs in the costs. After all, as we have already mentioned, subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation is formulated so broadly that any costs incurred by the organization in connection with the ownership of vehicles can be summed up under it. And the connection between the costs of car storage and one-time parking with the maintenance of vehicles is difficult to dispute.

However, in practice there are problems with this. And that's why. Any expense can be included in the tax base for income tax only if it is economically justified and documented (Article 252 of the Tax Code of the Russian Federation). It is with documentary evidence in most cases that problems arise.

Very often, storage and parking services are paid in cash by the driver. From the point of view of an accountant, it turns out that the payment was made through an accountable person. This means that this person will have to draw up an advance report (no later than three working days) and attach supporting documents to it (clause 11 of the Procedure for Conducting Cash Transactions, approved by Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 (Letter of the Central Bank of the Russian Federation dated 04.10.93 No. 18)). And if making a report is not a problem, then with supporting documents, everything is just the opposite.

The fact is that, according to the law, in the case under consideration, such a document should be a cash receipt - after all, there was a cash payment for the service. However, in practice, car parks do not issue checks, since for this you need to register a cash register, pay for its maintenance, etc.

A logical question arises - is it possible to replace the check with something in this situation? The study of the law on cash registers * allows us to give a positive answer to this question. So, when providing services to the public (and in this case, the driver of a corporate car acts for the parking lot exactly as the population), instead of a cash register check, you can issue a strict reporting form (clause 2, article 2 of the Law on cash registers). Such a form is officially called a "Receipt for car parking." It was approved by letter of the Ministry of Finance of Russia No. 16-38 dated February 24, 1994 and continues to be applied to this day (see letter of the Ministry of Finance of Russia dated April 27, 2006 No. 03-03-04 / 1/404 and clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359).

There is another option when you can do without a cash receipt. We are talking about the right of "scammers" to replace cashier's checks with a document confirming the receipt of funds for the service rendered (clause 2.1, article 2 of the Law on CCP). Such a document may well confirm the organization's expenses for paying for parking services, which, by the way, the Ministry of Finance does not argue with (see).

But perhaps the safest way in the case of long-term (night, weekend, etc.) storage of the car is to conclude an official agreement with the parking lot, or rent (again, official) a garage or parking space. In this case, the organization will have an official contract in hand, and payment will be made in a non-cash form. Under such conditions, no problems with regard to costs should arise.

In the case of one-time parking, if it is not possible to obtain the correct document, the accountant will have to decide: to argue with the tax authorities about accounting for parking costs, or simply not to take into account these amounts in expenses.

For those who decide to argue, we will inform you that there are cases in judicial practice when a taxpayer proved his right to take into account parking costs on the basis of receipts for PKO (namely, this document is most likely to be issued by “parking attendants” in practice). We are talking about the decision of the Federal Antimonopoly Service of the Moscow District dated 03.05.07, 11.05.07 No. КА-А40/3474-07. When considering the case, the court accepted as a document confirming the costs of parking, receipts for a cash receipt order, which indicated the name of the employee, car number, amount, and also contained the seal of the organization that provided parking services. At the same time, the court noted: the absence of CCP checks does not indicate that there were no expenses at all - the organization has other documents confirming the expenses incurred.

Fine or payment for parking services?

Separately, it is worth dwelling on situations when the car enters the parking lot not at the will of the driver, but at the will of the traffic police officer. Or, to put it more simply, about paying for the so-called fine parking lots, where cars are placed for some traffic violations, in particular, for violation of parking rules.

To answer the question of whether it is possible to include the fine parking fee in the expenditure part of the tax base for income tax, you must first answer another question. What is moving a car to such a parking lot - a sanction for violating the Rules of the Road or a service (albeit imposed) for storing a car. In the first case, the costs will not be taken into account. This is prevented by paragraph 2 of Article 270 of the Tax Code of the Russian Federation, which states that expenses in the form of fines and other sanctions are not taken into account in taxation. In the second case, accounting for these costs will be no different from paying for regular parking.

The answer to the question about the essence of the fine-parking must be sought in the Code of Administrative Offenses. All types of sanctions that may be applied to persons who have committed administrative offenses are exhaustively listed in Article 3.2 of the Code of Administrative Offenses of the Russian Federation. And such a sanction as placing a car in a fine parking lot or moving a car is not provided for in this article. From this follows a clear conclusion that the payment of a parking fine is not a sanction or a fine. This conclusion is also confirmed by Article 27.1 of the Code of Administrative Offenses of the Russian Federation, which directly calls the movement of a car to a fine parking lot a measure to ensure proceedings in a case of an administrative violation.

That is, the payment for moving the car to the fine parking and payment for storing the car on it has nothing to do with sanctions and fines. This means that these amounts are accounted for in the same way as ordinary parking - on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The document confirming the expenses will be a receipt for parking or other documents that prove payment for the time spent by the car in the impound lot.

Penalties for traffic violations

We indirectly touched upon the issues of accounting for the amount of fines when we considered the tax consequences of placing a car in a fine parking lot. Just in case, we recall: paragraph 2 of Article 270 of the Tax Code of the Russian Federation does not allow to take into account fines and other sanctions imposed by state bodies in expenses when taxing profits. Fines for violating the Rules of the Road are just subject to this paragraph, therefore, they are not taken into account in expenses.

However, this rule only applies when it comes to fines imposed on the legal entity that owns the car. But in the field of traffic, the driver of the car, rather than its owner, is more often held accountable. Accordingly, the driver pays such fines at his own expense. You can compensate them (if you wish, of course) with various bonuses, financial assistance or allowances. And if, at the same time, the order for the payment of these amounts does not indicate that they are intended specifically to compensate for the amounts of fines paid by the driver, then there will be no problems taking into account such amounts in expenses.

Car wash

Finally, a few words must be said about car wash costs. Here the situation is, in principle, similar to the one we described above in terms of paying for parking and parking. Subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation also covers these costs. Moreover, officials do not dispute this conclusion (see the letter of the Ministry of Finance dated 20.06.06 No. 03-03-04/1/530).

Therefore, problems may arise only in terms of documentary evidence of these costs. As in the case of parking lots, you need either a cash receipt or a BSO. At the same time, the tax authorities impose additional requirements on the check - it must indicate the make and state registration number of the car (see letter of the Federal Tax Service for Moscow dated 12.04.06 No. 20-12 / 29007). It turns out that a sales receipt must also be attached to the cashier's check.

But here it should be noted that, unlike parking lots, most organizations providing car washing services have a cash register and do not mind drawing up a sales receipt. That is, obtaining these documents is much easier than when paying for parking.

* Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using payment cards”.

The organization rents a car from the director without a crew. For trips on this car under the GPC agreement, his wife was accepted as a driver. 1 article 264, paragraph 1 article 252 of the Tax Code of the Russian Federation). At the same time, the organization also has the right to take into account as part of the expenses: the cost of fuel and lubricants (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation); what to do with a car wash if the check, in addition to washing, indicates "body degreasing" and "protective wax coating"

we report the following: If body degreasing and waxing services are allocated in the check as a separate amount, then it is safer not to include such expenses for income tax purposes. Thus, you will attribute car washing services to income tax expenses on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, and do not include expenses for degreasing the body and applying a protective wax coating in income tax expenses. The reason is that, on inspection, the inspectors may feel that the Organization could have dispensed with the additional services by washing the vehicle. If so, then additional services are not economically justified. So, they should not be included in income tax expenses.

If body degreasing and waxing services are included in the “car wash” service and are not highlighted in a separate line, then this service can be taken into account in income tax expenses in full (subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation). In this case, car washing is a single service, while degreasing the body and applying a protective coating are separate stages of the work performed. Thus, it is not possible to separate other services from the car wash service. Consequently, car washing is a single service, and the stages of degreasing the body and applying a protective coating make it possible to visit the car wash less often, which is economically beneficial.

Please note that in any case, in addition to the economic justification, the costs must be documented. At the same time, make sure that the check, in addition to other details, includes the make and license plate number of the car being serviced.

The rationale for this position is given below in the materials of the Glavbukh System vip version

1. Article:Memo on the safe accounting of expenses associated with a company car

How to account for other recurring transportation costs

There are several other types of fairly frequent auto costs. First, it is a sink and parking. Secondly, this is a fee for tire fitting, as well as the purchase of new tires. Thirdly, it is periodic maintenance and inspection.

All these expenses are united by the fact that there are no special requirements for their accounting. How to reflect such costs, we have described in the table below.

What to do with additional transport costs

Cost type	How to take into account when calculating income tax	What to do with VAT
Washing and parking	Account as other expenses on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. As a rule, organizations pay for such services through accountable employees. So the employee must have a CCP check and preferably a sales receipt. At the same time, make sure that the form, in addition to other details, contains the make and license plate number of the car being serviced. Recognize the expenses of accountants on the date of approval of the advance report. At the same time, the parking fee cannot be taken into account. After all, these forced expenses arose due to the fact that an employee of the company violated the Rules of the Road. This means that the expense cannot be considered reasonable.*	If the contractor (seller) is in the general mode, then put the tax for deduction according to the general rules. And check that the invoice is issued in accordance with all the rules. If the car wash (parking, car service) is “simplified” or is a UTII payer, then no one will present VAT to your company *
Tire fitting and purchase of new tires, as well as disks for them	Also refer the payment for these services to other expenses by virtue of subparagraph 11 of paragraph 1 of Article 264 of the Code. Write off the cost of a new set of tires, as well as disks for them, as material expenses (subparagraph 2, paragraph 1, article 254 of the Tax Code of the Russian Federation). Or include in the costs of maintaining and operating official vehicles as other
Periodic maintenance	Transfer the maintenance fee to other expenses on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Code. Similarly, consider the cost of those parts that had to be replaced. Maintenance needs to be done at least once a year. Or more often if the car has high mileage. Confirm the costs of the work order, the act of work performed and the payment or cash receipt
"Motorist's set"	The cost of first aid kits, fire extinguishers and emergency signs should be included in the cost of maintaining official vehicles in accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation
Inspection	All costs associated with the inspection are written off as miscellaneous. Only a fee of 300 rubles. for the coupon you will take into account in the period when it is accrued. And payment for the work itself - already on the day when they pass the inspection. These are the requirements of paragraph 7 of Article 272 of the Code. The terms of technical inspection for different types of transport are given in Article 15 of the Federal Law of July 1, 2011 No. 170-FZ	If the operator is not accredited in the prescribed manner and he has an agreement with the Ministry of Internal Affairs of Russia, then VAT can be deducted according to general rules

2. Article:What papers will suit the inspectors if your company rents cars from citizens

In order to justify compensation to an employee for parking expenses, it is necessary to fix the procedure for their reimbursement in the company's accounting policy and in employment contracts, as well as collect supporting documents. These days it can be quite difficult to find a place in the city where you can park your car for free. Some companies meet their employees who use personal cars in the interests of the company and compensate them for the cost of parking near the office, as well as for one-time trips around the city while attending negotiations, exhibitions, conferences, seminars and other events (Article 188 of the Labor Code of the Russian Federation ). Consider the nuances of tax accounting for compensation for parking expenses for your employee.

Reimbursement for parking costs. Are there limits?

The Ministry of Finance and the Federal Tax Service of Russia mention only four types of employee costs, which, according to departments, are included in the amount of compensation for the use of a personal car, normalized for the purposes of calculating income tax (Decree of the Government of the Russian Federation dated February 8, 2002 No. 92 (hereinafter - Decree No. 92 ); letters of the Ministry of Finance of Russia dated 11/16/2006 No. 03-03-02 / 275, dated 07/21/1992 No. 57, Federal Tax Service of Russia for Moscow dated 13.01.2012 No. 20-15 / [email protected], dated 04.03.2011 No. 16-15/ [email protected], dated March 31, 2006 No. 18-11 / 3 / 25186): the amount of depreciation, the cost of fuels and lubricants, maintenance and current repairs. Parking costs are not included in this list. Therefore, there are two possible options for its accounting in the tax base.

Option 1 is risky. The amount of parking costs can be taken into account in full as other costs associated with production (sales) (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). This conclusion indirectly confirms the letter of the financial department (letter of the Ministry of Finance of Russia dated April 27, 2006 No. 03-03-04/1/404). At the same time, a company that decides to take into account the full cost of parking in the tax base must be ready to defend its actions in a tax dispute.

Option 2 is safe. If the company wants to avoid claims from the tax authorities, then parking costs should be taken into account within the limits established by Decree No. 92 (see table).

Norms for reimbursement of expenses for passenger cars, which are included in the calculation of the base for income tax

With both options, the company must have all the necessary documents confirming the costs (post. FAS PO dated 11.03.2009 No. A57-4951 / 2008).

Justification and documentary evidence

Firstly, the company must establish the procedure for paying compensation for parking costs in its accounting policy, in the order of the director on the establishment of compensation, and also prescribe in the employment contract with the employee (or in an additional agreement to it) the amount of compensation (see sample 1). Note that the norms specified in Decree No. 92 apply only when calculating income tax and in no way affect the actual amount of compensation paid to an employee (letter of the Ministry of Finance of Russia dated November 16, 2006 No. 03-03-02 / 275).

Secondly, it is necessary to collect all documents and calculations confirming the cost of parking compensation. Their list will depend on the specific situation.

Compensation for parking costs near the company's office. It is not uncommon for companies to rent parking spaces near buildings in their location. In this case, the documents confirming the expenses will be the lease agreement with the owner of the parking lot and payment documents. The fact of using a parking space by an employee can be confirmed using electronic pass cards. In addition, car registers, security documents confirming the arrival and departure of the car, and so on, can serve as confirmation. The above documents are not strict reporting forms, but can be used as an addition to the rest of the above documents.

Recently, payment for parking by mobile phone via SMS using a pre-purchased scratch card has become widespread. In this case, a personal account is opened and funds are debited from it after the message is sent. Write-offs can be made both from corporate and personal numbers of employees. In our opinion, it is advisable to use corporate numbers, since it will be easier for the company to track the cost of parking and confirm its payment (through printouts from operators). If employees use personal numbers, then duly certified documents proving that the SIM cards belong to specific employees may be required. The cost of purchasing a scratch card is confirmed by a cash receipt.

Note that the inspectors make claims about the inclusion in the income tax calculation of the cost of renting a parking lot if the company has its own garage. In our opinion, such costs can be justified using the following arguments:

• the number of employee cars exceeds the number of parking spaces in the garage;
• the rented parking lot is used to ensure the safety of vehicles (FAS SZO of December 23, 2005 No. A56-5298 / 2005) and as a guest parking for permanent and potential counterparties (FAS MO of March 27, 2013 No. A40-61548 / 12- 90-349);
• a rented parking lot is used exclusively for activities aimed at making a profit (for example, for cars carrying goods) (post. FAS TsO dated 04.27.2006 No. A68-AP-266 / 11-05).

Parking allowance for one-time trips. During the working day, company employees can drive their cars to various events (negotiations, exhibitions, conferences, etc.). In this case, in order to substantiate and confirm the costs of parking compensation, the employee must draw up a report explaining the production need for using a personal car. You also need a waybill, cash receipts, a parking ticket or other documents for paying for parking (letter of the Ministry of Finance of Russia dated 01.12.2011 No. 03-04-06 / 6-328).

Note that sometimes for short-term (one-time) parking (for a period of not more than a day), an agreement with the owner of the parking lot is drawn up by issuing a document (safety receipt, receipt, etc.) to the consumer indicating the car number. A copy of it remains with the contractor (clause 12 of the Rules for the provision of parking services, approved by the decree of the Government of the Russian Federation of November 17, 2001 No. 795). This document can also be a confirmation of the fact of parking.

A report on the use of vehicles for production purposes is compiled on the basis of a waybill. The form of such a report is not established, so it can be drawn up in any form (see sample 2). In accordance with the requirements of the Law on Accounting, forms of primary documents confirming expenses can be developed by an economic entity independently. At the same time, they must comply with the established requirements (Article 9 of the Accounting Law).

Does the employee earn income?

The amounts of reimbursement of expenses for the use by an employee of his personal property in the interests of the company in the performance of labor duties in accordance with an employment contract refer to those established by the legislation of the Russian Federation, are not income for the employee and are exempt from personal income tax (Article 188 of the Labor Code of the Russian Federation; clause 3 of Article 217 of the Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated October 25, 2012 No. 03-04-06 / 9-305; post. FAS SZO dated November 2, 2010 No. A56-53764 / 2009). In addition, there are no compensation standards for the purpose of taxing personal income tax.

In order for an employee to be paid compensation for the use of his personal property within the framework of labor relations, it is necessary (Article 188 of the Labor Code of the Russian Federation):

• agreement of the parties determining the amount of reimbursement of expenses, expressed in writing;
• order of the head of the organization, which is the basis for payment;
• documents confirming that the car belongs to a specific employee;
• documents confirming the actual use of the machine in the interests of the employer;
• compensation calculations;
• documents confirming the amount of parking costs.

As space in cities becomes scarcer and parking fees in the center become paid, companies should think about compensating their employees for the cost of parking cars on business trips. The use of a parking lot by an employee can become a criterion for motivation and material incentives for staff, since not all companies compensate for these costs.

Good afternoon! Thanks for the answer. But our legislation is a little behind the realities. I am continuing to request No. 275807. The parking ticket is issued automatically. The check contains the name of the organization, TIN, KPP, period in days and hours, amount, serial number of the check, date, time, cash number, account number, registration number. If the order for a business trip indicates that the employee is going to the airport in a company car and is obliged to leave it at the airport in the parking lot, indicating the brand and state. company car number, plus a waybill, isn't that enough? In the advance report, the employee indicates the number of the parking check and the amount (the check is attached to the airport). This is either a reimbursement of expenses for an employee performing an official assignment (travel expenses), or other expenses of the organization. In both cases, these are the costs of the organization and, in my opinion, the employee does not have additional. income subject to income tax. Furthermore. If an employee runs around a huge parking lot and searches in the middle of the night (he returned on a night flight) for someone who will also write out a sales receipt for him, then he, in addition to physical and time costs, also causes losses to the organization, because. parking time is extended indefinitely. And one hour is worth a lot. Plus in this kind of operations: the cost of parking for 2.5 days is 1800 rubles, and the cost of a taxi (round trip) is 3000 rubles. Taxi by agreement. The employee is obliged to travel not by public transport, tk. lucky, for example, documents. The order of actions of an employee in this situation and a bunch of documents (order, waybill, check from the parking lot, a / o) - we will write everything in detail in the Regulations on business trips. Is it still subject to income tax? Then the employee will not use the company car, but will force us to pay twice for a taxi. This company will cost even more if he flew back and forth in one day.

For regulatory authorities, the documents indicated in the question may not be sufficient, since they do not fully confirm that the parking service was provided in relation to a specific car of the organization. These documents only confirm the direction of the employee on a business trip, the route of his movement and the cost of fuel, i.e. are indirect evidence.

At the same time, the list of documents that must be drawn up in support of certain expenses, as well as the procedure for their preparation, is not defined by the Tax Code of the Russian Federation. Therefore, in practice, any documents available to the organization should be evaluated taking into account whether they (together with other evidence) can confirm the fact and amount of expenses incurred or not. At the same time, depending on the actual circumstances of the transactions and the conditions of the financial and economic activities of the organization, in each specific case, expenses can be confirmed by different documents.

In particular, in support of expenses, the following may be presented:

Primary accounting documents: waybills, acts, waybills, sales and cash receipts, etc.;

Other documents that directly or indirectly confirm the costs incurred: orders, contracts, customs declarations, travel certificates, documents drawn up according to the business customs of the country in which the costs were incurred (for example, invoices, vouchers), etc.

This procedure follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The legitimacy of such an interpretation of this norm is confirmed by judicial practice (see, for example, the ruling of the Constitutional Court of the Russian Federation of June 4, 2007 No. 320-O-P, the ruling of the Supreme Arbitration Court of the Russian Federation of June 17, 2009 No. VAS-5445/09, the resolution of the FAS Severo - Western District dated February 17, 2009 No. A42-2570 / 2007).

Given the above, in case of disagreement with the inspectors, the organization has a fairly high chance of defending its position in court.

The rationale for this position is given below in the materials of the Glavbukh System vip version

To accommodate the vehicle belonging to the organization, it can use the following services:

Own parking (garage);

Paid parking lots of other owners.*

Accounting: accommodation in paid parking lots

If the organization does not have its own parking lot (garage), then it can use the services of paid parking lots (parking lots) to store cars. In accounting, the costs of paying for parking services are taken into account as part of the costs of ordinary activities, as the costs of maintaining and operating fixed assets (clause 7 of PBU 10/99).*

The procedure for registration and accounting of such transactions depends on the method of payment for the services rendered.

Car storage services at paid parking lots (parking lots) can be paid for:

Cash through an accountable person (for example, when an employee of the organization pays for parking);*

In non-cash form (for example, if the organization rents a parking space for a certain period).

In the first case, to pay for parking services, the employee needs to issue the required amount of money under the report. For more information, see How to formalize the purchase of goods (works, services) through an accountable person, How to reflect in accounting and taxation the purchase of goods (works, services) through an accountable person. *

For details on accounting for parking costs during business trips, see How to register and reflect in accounting and taxation the costs of traveling on a business trip by car.

In the second case, the organization should conclude an agreement with the parking lot for the provision of paid services (Article 779 of the Civil Code of the Russian Federation). When transferring funds for storing a car in a paid parking lot, make the wiring:

Debit 60 (76) Credit 51

- Paid car parking services.

Depending on the nature of the use of the car, write off the cost of parking services by posting:

Debit 20 (23, 25, 26, 29, 44...) Credit 60 (76)

- the cost of services for maintaining a car in a paid parking lot is included in the costs.

Documenting

Situation: what documents confirm the cost of parking a car in accounting and taxation

One of the following documents can confirm the costs associated with storing a car in a paid parking lot:

Receipt for car parking that meets the requirements of Decree of the Government of the Russian Federation of May 6, 2008 No. 359;

Act (report) on the provision of services (if the organization entered into an agreement for the provision of services for the maintenance of the car in the parking lot);

A cash receipt indicating all the details provided for in paragraph 4 of the Regulations approved by Decree of the Government of the Russian Federation of July 30, 1993 No. 745 (in particular, the name and TIN of the organization that issued the check; check serial number; date and time of purchase).

This procedure for confirming the cost of paying for parking services is established by letters of the Ministry of Finance of Russia dated April 27, 2006 No. 03-03-04 / 1/404, the Federal Tax Service of Russia for Moscow dated April 12, 2006 No. 20-12 / 29007. *

The chief accountant advises: in order to avoid disagreements with the tax inspectorate, documents confirming parking services should contain information about the car that the organization stores in a paid parking lot (car make, registration number). Thus, the organization will be able to document the validity of the costs.

If the organization confirms the services of paid parking lots with the help of a receipt, then information about the car (make, registration number) may be present in it. Since such a requisite of a strict reporting form characterizes the specifics of the service provided. This follows from paragraph 3 of the Regulation, approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359. *

If an organization concludes an agreement for the provision of paid parking services, then the document confirming the provision of services in relation to the organization's car is an act indicating the brand and registration number of the car. If there is no mention of a specific car in the act (only the name of the service is indicated - “parking lot”), then the supporting document may be a list of cars that are stored in the parking lot in accordance with the contract. Such a list is usually an annex to the contract.

If the organization confirms the services of paid parking lots with the help of a cash receipt, then ask the employees of the organization providing parking services to write out a sales receipt in addition to the cash receipt indicating the brand and registration number of the car. This is what the tax service recommends doing (see, for example, letter of the Federal Tax Service of Russia for Moscow dated April 12, 2006 No. 20-12/29007).*

Date of recognition of expenses

The date of recognition of the costs of paying for parking services in accounting depends on the documentation of these services.

If, under the terms of the contract, the organization receives an act (report) on the provision of services, it is necessary to write off the parking costs at the time of receipt of such a document (clause 16 PBU 10/99, clause 12 of the Regulation on accounting and reporting).

If the organization pays for parking in cash (through an accountable person), then the cost of services must be included in the expenses at the time the employee's advance report is approved. It is at this moment that the employee who received the money for the report is written off his debt (instructions approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55). *

If the own car park is an independent structural subdivision, then the procedure for accounting for the costs of its maintenance depends on the nature of the use of the parking lot.

If only official cars of the organization are placed in the parking lot (the organization does not provide car storage services for a fee), then the costs of maintaining the parking lot are related to the costs of maintaining official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

If, in addition to service cars, cars that do not belong to the organization are placed in the parking lot for a fee, then such a parking lot refers to the objects of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation). When calculating income tax, income and expenses of service industries and farms are taken into account separately. For more information about the taxation of the activities of such objects, see How to take into account income and expenses from the activities of service industries and farms when calculating income tax. Moreover, if in the municipality where the organization operates, the activities for the provision of parking services have been transferred to UTII, then from the areas that the organization uses to store cars of third parties, you need to pay UTII (subclause 4, clause 2, article 346.26 of the Tax Code of the Russian Federation).

If the parking lot is not an independent structural subdivision, then separate accounting of expenses for its maintenance is not kept.

When calculating income tax, the costs of paying for paid parking services are included in the costs of maintaining official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).*

If an entity uses the accrual basis, such expenses are recognized on the date:

Approval of the advance report (if the organization pays for parking in one-time payments through an accountable person);

Obtaining an act (report) on the provision of parking services (in the case of concluding an agreement for the provision of parking services and receiving an act on the provision of services from the contractor).

This is stated in subparagraphs 3 and 5 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation. *

If the organization uses the cash method, the cost of paying for parking services is recognized as payment is made (clause 3, article 273 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of the costs of paying for parking services under an agreement. The organization applies the general system of taxation

On the balance sheet of Alfa CJSC there is a VAZ-2109 official car used for management needs. The organization does not have a specially designated place for storing a car after hours. Therefore, in August, Alfa entered into an agreement with a third-party organization for the storage of a car in its paid parking lot.

The cost of parking services is 1500 rubles. per month. The organization providing car storage services in the parking lot has been transferred to UTII, so the cost of parking is not subject to VAT. Alfa transferred payment for the services rendered from its current account on August 1.

According to the agreement, at the end of each month, Alfa receives an act on the provision of car storage services in the parking lot.

The reporting period for income tax is a month.

In August, the following entries were made in Alpha's accounting:

Debit 60 Credit 51

- 1500 rubles. - the payment for the services of storing the car in a paid parking lot was transferred;

Debit 26 Credit 60

- 1500 rubles. – included in the cost of parking fee.

When calculating income tax for August, the accountant included 1,500 rubles in expenses.

An example of reflection in accounting and taxation of the costs of paying for parking services through an accountable person. The organization applies the general system of taxation

General Director of CJSC Alfa A.V. Lvov was on a business trip in Tver from 23 to 25 July. The purpose of the business trip is to negotiate with business partners. Lvov traveled on a business trip in a company car.

Contributions for mandatory pension (social, medical) insurance (part 1, article 1, part 1, article 7 of the Law of July 24, 2009 No. 212-FZ);

Contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ). *

Situation: is it necessary to withhold personal income tax and accrue insurance premiums if an employee purchased goods for accountable amounts and submitted an incomplete list of supporting documents

No, it doesn `t need. But only if the documents submitted by the employee indicate the name, cost of the goods and details of the supplier, and the specified goods are accepted by the organization for accounting.

With regard to personal income tax, this is explained as follows. The Tax Code of the Russian Federation defines income as an economic benefit in cash and in kind (Article 41 of the Tax Code of the Russian Federation). In this case, the employee purchases goods for the needs of the organization. In this case, the organization accepts the goods for accounting. Therefore, the cost of goods cannot be recognized as the employee's income and there is no need to withhold personal income tax. These conclusions are confirmed by the Ministry of Finance of Russia in letters dated April 8, 2010 No. 03-04-06 / 3-65, dated July 25, 2006 No. 03-05-01-04 / 219. This position is shared by some arbitration courts (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of April 14, 2008 No. 4850/08, the decisions of the FAS of the North Caucasus District of December 19, 2007 No. F08-8389 / 2007-3149A, of the Moscow District of February 24, 2010 No. KA-A40 / 669-10, dated April 8, 2010 No. KA-A40 / 3115-10, of the North-Western District of January 29, 2009 No. A05-6350 / 2008, of the Volga District of 15 July 2009 No. А55-16949/2008).

With regard to contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases, this is explained as follows. If, on the basis of the submitted documents, the goods were accepted for accounting, this indicates that the employee incurred expenses in the interests of the organization. In this case, the cost of goods cannot be recognized as payment in his favor. Consequently, the organization has no grounds for accruing these contributions on the accountable amounts. This follows from the provisions of part 1 of Article 7, subparagraph "i" of paragraph 2 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1, subparagraph 2 of paragraph 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ. There are no official clarifications from the Ministry of Health and Social Development of Russia on this issue. Arbitration practice has not yet developed.

On the issue of accruing personal income tax and insurance premiums in the event that an employee does not submit any supporting documents at all in order to confirm his expenses, see How to reimburse an employee for overspending money issued under a report.

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

When organizing the work of your own transport or fleet, it is necessary to determine the composition of the fleet of vehicles, their number required to complete all the tasks, preferred brands and models for representative purposes and general purposes. Not only the price of new cars is important, but also the costs of their further operation.

Expenses for the maintenance of official transport (automobile, air, water and other types) are related to other expenses associated with production and sale (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).
Let's take a look at some of the costs.

Fuels and lubricants

Settlements with fuel suppliers can be cash and non-cash. Cash settlements involve the issuance of funds for the purchase of fuel and lubricants to an accountable person with subsequent submission to the accounting department with the attachment of documents evidencing payment (cash receipts). Non-cash payments are carried out mainly in the form of advance payment (prepayment) for the supply of fuel on the basis of an agreement with the supplier.
Currently, fuel cards or coupons are actively used. The fuel card contains information on the volume of purchased unused fuel at the current moment and allows its holder to fill gasoline into the fuel tank within the consumption limit established by the agreement. On a monthly basis, the fuel supplier submits an act of acceptance and transfer, an invoice, a report on transactions using cards or coupons.

The cost of purchasing fuel is not recognized as an expense for tax accounting purposes, since filling gasoline into a fuel tank confirms the fact of its purchase, and not the fact of use. Recognition of expenses for fuel and lubricants is carried out on the basis of a waybill. The waybill form is provided for by the Decree of the State Statistics Committee of Russia of November 28, 1997 N 78. In fairness, it should be noted that this form is mandatory for specialized and motor transport organizations. The rest of the organizations can develop their own waybill form, which must contain the mandatory details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting", as well as information about the location of the vehicle. The self-developed form of the waybill is approved by the accounting policy of the organization.

Note. From January 1, 2013, in connection with the entry into force of the new Accounting Law, these requirements will be regulated by paragraph 2 of Art. 9 of the Federal Law of 06.12.2011 N 402-FZ.

Consumption rates for road transport are established by the Methodological Recommendations put into effect by Order of the Ministry of Transport of Russia dated 14.03.2008 N AM-23-r "On the Enactment of the Methodological Recommendations" Consumption Rates of Fuels and Lubricants in Road Transport "(hereinafter - Order N AM- 23-r).

There is a basic value of fuel consumption in liters per 100 kilometers, which is determined for each model, brand or modification of the car, and the estimated standard value of fuel consumption, taking into account increasing and decreasing factors.

Note. In practice, a large number of disputes arise when the tax authorities consider the expenses of organizations on fuel and lubricants to be unreasonable. According to experts, in the event of a court decision in favor of the tax authority, the taxpayer's losses can amount to up to 30% of the cost of fuel consumed in excess of the norm.

Correction factors are applied to take into account the operation of transport under certain conditions. So, for example, increasing coefficients to the base rate are applied:

• in winter conditions depending on climatic regions. The period of validity and the maximum amount of winter allowances are determined by federal districts. For example, for Moscow and St. Petersburg, a 10% winter surcharge is valid for 5 months from November 1 to March 31; for the Krasnodar Territory - 3% for 3 months from December 1 to March 1; for the Khanty-Mansiysk Autonomous Okrug - 18% for 6.5 months from October 15 to April 30;
• in cities with a population of over 3 million people - up to 25%; from 1 to 3 million people - up to 20%; from 250 thousand to 1 million people - up to 15%; from 100 thousand to 250 thousand people - up to 10%;
• when using an air conditioner or installing climate control - up to 7%;
• in mountainous areas - from 5 to 20%;
• when running in new cars and after major repairs - up to 10%;
• if the vehicle has been used for more than 5 years - from 5 to 10% depending on the mileage.

The consumption rate can be reduced when working outside the suburban area on flat terrain - up to 15%.

If several surcharges are applied, then the fuel consumption rate is set by the sum or difference of the surcharges to the base rate. The normative fuel consumption for each car is issued by order of the head of the organization, indicating the base rate and correction factors.

Example 1 The car VAZ-11183 "Kalina" is operated in St. Petersburg. The base rate is 8.0 liters per 100 km. The surcharge in a city with a population of over 3 million people is 25%, the winter surcharge is 10%. The mileage on the waybill for November 14 was 90 km.
Let's determine the maximum amount of fuel consumption:
- standard fuel consumption - 10.8 l per 100 km (8.0 l + 8.0 l x 0.25 + 8.0 l x 0.1);
- marginal fuel consumption for November 14 - 9.72 liters (10.8 liters x 90 km / 100 km).

Example 2 The fuel supplier received an advance payment of 5,000 rubles. The supplier submitted documents for the supply of gasoline (acceptance certificate, invoice, report) for September in the amount of 90 liters. The balance in the tank of the VAZ-11183 "Kalina" car operated in St. Petersburg, as of September 1 - 4 liters. According to the waybills, the total mileage for September was 850 km. The cost of a liter of gasoline is 30 rubles.
Let's determine the maximum amount of fuel consumption and present the accounting entries (Table 1).

Table 1

Accounting entries for example 2

Standard fuel consumption for summer time is 10 liters (8.0 liters + 8.0 liters x 0.25).
Fuel consumption for September, in liters, - 85 l (10 l x 850 km / 100 km).
Fuel consumption for September, in rubles, - 2550 rubles. (85 l x 30 rubles).
The remaining gasoline in the car tank is 9 liters (4 liters + 90 liters - 85 liters).

If the organization operates vehicles for which the standards have not been approved, then the head of the organization can introduce by order the standards developed on individual requests by scientific organizations that develop such standards according to a special program-method. Prior to the development of standards, one should be guided by the technical documentation for the relevant vehicles and information from the manufacturer (Letter of the Ministry of Finance of Russia dated 10.06.2011 N 03-03-06 / 4/67).

Sometimes fuel consumption for a particular car exceeds the established (developed) norms. In this case, it is necessary to appoint a commission and draw up a special act to measure the actual fuel consumption per 100 km of run. The provisions of paragraphs. 5 p. 1 art. 254 and paras. 11 p. 1 art. 264 of the Tax Code of the Russian Federation allow taking into account the cost of gasoline without limiting their amount (Resolution of the Federal Antimonopoly Service of the West Siberian District of 04/05/2012 in case N A27-8757 / 2011).

If an organization cannot provide a justification for exceeding the fuel consumption limit, then expenses in excess of the limit do not reduce taxable profit.

Decree N AM-23-r also established the consumption rates for lubricants. The operating consumption rates of lubricants are set taking into account the replacement and current refueling: for oils - in liters per 100 liters of total fuel consumption, for lubricants - in kilograms per 100 liters of fuel consumption, depending on the make and model of the car. Oil consumption rates are increased by up to 20% for vehicles that have been in operation for more than 5 years, as well as after major repairs.

Opinion. A.R. Uzliyan, group of companies "Alkomprof", financial director, Ph.D. n.

Decree of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-r "On the introduction of the Guidelines" Standards for the consumption of fuels and lubricants in road transport "applies to all organizations, regardless of the field of activity, that consume fuel and lubricants when operating vehicles.

The established norms are provided for the calculation of income tax. At the same time, the Tax Code of the Russian Federation does not establish the duty of the taxpayer to rate such expenses. Rationing of expenses is provided only for the payment of compensation when using personal transport (paragraph 11, paragraph 1, article 264 of the Tax Code of the Russian Federation).

The positions of the Ministry of Finance of Russia and the tax authorities diverge from the decisions of the courts. The financial department believes that for the purposes of calculating income tax, expenses are accepted within the limits established in accordance with Order N AM-23-r.

Arbitration courts are on the side of the taxpayer. The cost of fuel and lubricants can be taken into account in the amount of actual costs. The main requirement that must be met in this case is the economic justification of expenses.

In our opinion, the methodology for calculating the fuel consumption standard is advisory in nature and can be used by business entities at their own discretion. Thus, the accounting policy may provide that the insurer, for example, uses the methodology of vehicle manufacturers or research institutes. Also, an organization can develop its own standards using its statistical data, especially in cases where automatic accounting systems are installed on vehicles.

Among other things, the standards can be used by insurers to plan the cost of fuels and lubricants.

Vehicle wash

Car washing and dry cleaning of the interior can be included in the cost of maintaining official vehicles as part of other production and sales costs if supporting documents are available. In practice, washing and dry cleaning services are carried out immediately on the same day upon payment. A sales receipt is attached to the cash receipt or a receipt of the established form is issued indicating the make, model of the car, as well as the state registration number of the car for which the services were rendered. In the absence of this information, due to the lack of the possibility of identifying the object, the costs are not accepted for tax purposes. Primary accounting documents also include an accountant's certificate.

Example 3 An advance payment was issued to an accountable person for washing a VAZ-11183 "Kalina" car - 500 rubles. An advance report was submitted with the cash and sales receipts attached for the car wash VAZ-11183 "Kalina" in the amount of 400 rubles. Accounting entries are given in table. 2.

table 2

Accounting entries for example 3

Vehicle storage

The costs of parking, parking, renting a garage are incurred by organizations that do not own places for storing vehicles.

In the case of renting a garage, the following must be available for expense recognition:

• the lease agreement, which contains information on the identification of the garage (address, characteristics of the garage, data on the registration of the owner's ownership);
• act of acceptance and transfer of the garage;
• rent payment documents;
• act of acceptance and delivery of services rendered for the reporting period (Letter of the Ministry of Finance of Russia dated 07.06.2006 N 03-03-04 / 1/505).

Paid parking services are paid in cash if they are of a one-time (non-permanent) nature, or by bank transfer if the parties have entered into a storage agreement. In the first case, the accountable person receives an advance payment and, after paying for the services, submits an advance report to the accounting department with the cash and sales receipts or receipts of the established form attached. In the second case, the organization that provided storage services submits an act of acceptance and delivery of work performed (services rendered). Documents evidencing payment for services and their provision must contain information about the brand and state registration number of the official car.

Vehicle insurance

Expenses for compulsory and voluntary vehicle insurance include:

• expenses for compulsory insurance in accordance with the Federal Law of April 25, 2002 N 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners";
• expenses for voluntary vehicle insurance.

In accordance with paragraph 2 of Art. 263 of the Tax Code of the Russian Federation, expenses for compulsory types of insurance are included in other expenses within the limits of insurance rates approved by the legislation of the Russian Federation. According to paragraph 3 of Art. 263 of the Tax Code of the Russian Federation, expenses for voluntary insurance of means of transport are included in other expenses in the amount of actual expenses.

Note. Expenses for tax purposes include insurance premiums for all types of compulsory insurance, as well as for certain types of voluntary property insurance specified in paragraph 1 of Art. 264 of the Tax Code of the Russian Federation.

It is important to pay attention to the fact that payments for voluntary civil liability insurance of vehicle owners do not reduce taxable income, since this type of property insurance is not listed in paragraph 1 of Art. 264 of the Tax Code of the Russian Federation.

Insurance expenses are recognized subject to the transfer of insurance premiums evenly over the term of the insurance contract in proportion to the number of calendar days in the reporting period.

Accounting for insurance settlements is kept on the sub-account of account 76 "Settlements for property and personal insurance". Analytical accounting for the sub-account is maintained for insurers and individual insurance contracts.

Technical inspection

According to the Decree of the Government of the Russian Federation of 05.12.2011 N 1008, the technical inspection is carried out on a paid basis in accordance with the contract for the technical inspection. Prior to the start of technical diagnostics, the organization pays for the services. The amount of the fee for the inspection and re-inspection is set by the inspection operator and cannot exceed the maximum amount established by the subject of the Russian Federation.

Currently, technical inspection services are provided by both accredited and non-accredited organizations (entrepreneurs) that, as of January 1, 2012, passed a competitive selection for the right to conduct state inspection of vehicles and have relevant agreements with departments of the Ministry of Internal Affairs of Russia. These organizations are entitled to carry out relevant activities until January 1, 2014, if they are included in the register of technical inspection operators (clause 7, article 32 of Federal Law No. 170-FZ of 01.07. legislative acts of the Russian Federation).

Note. Carrying out technical inspection is carried out under the relevant agreement concluded in a simple written form.

Transport tax

In accordance with Art. 358 of the Tax Code of the Russian Federation, cars, motorcycles, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, ships, boats, snowmobiles, snowmobiles, motor boats, jet skis and other water and air vehicles registered in the manner prescribed by the legislation of the Russian Federation. Transport tax payer in accordance with Art. 357 of the Tax Code of the Russian Federation, the person (owner) to whom the vehicle is registered is recognized.

The obligation to pay transport tax arises not from the moment of acquisition, but from the moment of registration of the vehicle. However, case law on this issue is ambiguous. If an organization deliberately evades registration and (or) the five-day deadline for registration is missed without good reason, and the vehicle is operated, then these actions can be qualified as aimed at obtaining unreasonable tax benefits.

It is important to pay attention to the following. In the period prior to the registration of the vehicle, the costs of its operation may be recognized for income tax purposes, since there is no requirement in tax legislation to accept expenses for income tax purposes from the moment the vehicle is registered.

When faced with complex issues of accounting and taxation of expenses for the maintenance of a vehicle, an accountant of an insurance organization must proceed from their economic justification and documentary evidence.

December 2012