Regulation of the Ministry of Transport on fuel consumption rates. What norms should be used when writing off fuels and lubricants. Accounting for fuels and lubricants

What norms to choose for the winter

Start the transition to winter rates of fuel consumption by deciding which rates - their own or official - the company will apply. When calculating income tax, the costs of maintaining vehicles, including fuel and lubricants, are not standardized (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation). But there are guidelines that are given in the Methodological Recommendations (order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r). The recommended rates provide a percentage by which the standard summer rates can be increased in winter. Standards for the winter depend on the region of Russia. The percentages can be seen in the pictorial table below.

The value of winter surcharges to fuel consumption rates by regions of Russia

No. pp	Regions of Russia (by federal district)	Number of months and duration of winter allowances	Limit value of winter allowances no more,%
1	2	3	4
I. Central
1	Moscow	5.0 01.XI..31.III	10
2	Belgorod region	4.0 15.XL..15.III	7
3	Bryansk region	5.0 01.XI..31.III	10
4	Vladimir region	5.0 01.XI..31.III	10
5	Voronezh region	5.0 01.XI ... 31.III	10
6	Ivanovo region	5.0 01.XI ... 31.III	10
7	Kaluga region	5.0 01.XI ... 31.III	10
8	Kostroma region	5.0 01.XI ... 31.III	10
9	Kursk region	5.0 01.XI ... 31.III	10
10	Lipetsk region	5.0 01.XI ... 31.III	10
11	Moscow region	5.0 01.XI ... 31.III	10
12	Oryol region	5.0 01.XI ... 31.III	10
13	Ryazan region	5.0 01.XI ... 31.III	10
14	Smolensk region	5.0 01.XI ... 31.III	10
15	Tambov region	5.0 01.XI ... 31.III	10
16	Tver region	5.0 01.XI ... 31.III	10
17	Tula region	5.0 01.XI ... 31.III	10
18	Yaroslavl region	5.0 01.XI ... 31.III	10
II. Northwestern
19	St. Petersburg	5.0 01.XI..31.III1	10
20	Republic of Karelia	5.5 01.XI ... 15.IV	12
21	Komi Republic Vorkuta city with adjoining administrative region	6.0 01.XI ... 30.IV 6.5 15.X ... 30.IV	15
22	Arkhangelsk region (excluding the Nenets Autonomous Okrug)	6.0 01.XI ... 30.IV	15
23	Vologda region	5.0 01.XI ... 31.III	10
24	Kaliningrad region	4.0 15.XL..15.III	7
25	Leningrad region.	5.0 01.XI ... 31.III	10
26	Murmansk region	6.0 01.XI ... 30.IV	15
27	Novgorod region	5.0 01.XI ... 31.III	10
28	Pskov region	5.0 01.XI ... 31.III	10
29	Nenets Autonomous Okrug	6.0 15.X ... 15.IV	18
III. North Caucasian
30	Republic of Adygea	3.0 01.XII ... 1.III	5
31	The Republic of Dagestan	3.0 01.XII ... 1.III	5
32	The Republic of Ingushetia	3.0 01.XII ... 1.III	5
33	Chechen Republic	3.0 01.XII ... 1.III	5
34	Kabardino-Balkar Republic	3.0 01.XII ... 1.III	5
35	Republic of Kalmykia	5.0 15.X ... 15.III	10
36	Karachay-Cherkess Republic	3.0 01.XII ... 1.III	5
37	Republic of North Ossetia - Alania	3.0 01.XII ... 1.III	5
38	Krasnodar region	3.0 01.XII ... 1.III	5
39	Stavropol region	3.5 01.XII..15.III	5
40	Astrakhan region	5.0 15.X ... 15.III	10
41	Volgograd region	5.0 15.X ... 15.III	10
42	Rostov region	4.0 15.XI..15.III	7
IV. Privolzhsky
43	Republic of Bashkortostan	5.5 01.XI ... 15.IV	12
44	Mari El Republic	5.0 01.XI..31.III	10
45	The Republic of Mordovia	5.0 01.XI..31.III	10
46	Republic of Tatarstan	5.0 01.XI ... 31.III	10
47	Udmurt republic	5.0 01.XI ... 31.III	10
48	Chuvash Republic	5.0 01.XI ... 31.III	10
49	Kirov region	5.5 15.X ... 31.III	12
50	Nizhny Novgorod region.	5.0 01.XI ... 31.III	10
51	Orenburg region	6.0 15.X ... 15.IV	15
52	Penza region	5.0 01.XI ... 31.III	10
53	Perm region (excluding the Komi-Permyak Autonomous Okrug)	5.5 01.XI ... 15.IV	10
54	Samara region	5.0 01.XI ... 31.III	10
55	Saratov region	5.0 01.XI ... 31.III	10
56	Ulyanovsk region	5.0 01.XI ... 31.III	10
57	Komi-Permyak Autonomous Okrug	6.0 15.X ... 15.IV	18
V. Uralsky
58	Kurgan region	5.5 01.XI ... 15.IV	10
59	Sverdlovsk region.	5.5 01.XI ... 15.IV	10
60	Tyumen region (excluding the Khanty-Mansiysk and Yamalo-Nenets Autonomous Districts)	5.5 01.XI ... 15.IV	12
61	Chelyabinsk region	5.5 01.XI ... 15.IV	10
62	Khanty-Mansi Autonomous Okrug	6.5 15.X ... 30.IV	18
63	Yamalo-Nenets Autonomous District	6.5 15.X ... 30.IV	18
Vi. Siberian
64	Altai Republic	5.5 01.XI ... 15.IV	15
65	The Republic of Buryatia	6.0 01.XI ... З0V	18
66	Republic of Tuva	6.0 01.XI ... 30.IV	18
67	The Republic of Khakassia	6.0 01.XI ... 30.IV	18
68	Altai region	5.5 01.XI ... 15.IV	15
69	Krasnoyarsk Territory (without Taimyr and Evenk Autonomous Districts)	5.5 01.XI ... 15.IV	15
70	Irkutsk region (excluding Ust-Orda Buryat Autonomous Okrug)	6.0 01.XI ... 30.IV	18
71	Kemerovo region.	6.0 01.XI ... 30.IV	15
72	Novosibirsk region	5.5 01.XI ... 15.IV	12
73	Omsk region	5.5 01.XI ... 15.IV	12
74	Tomsk region	5.5 01.XI ... 15.IV	12
75	Chita region (excluding Aginsky Buryat Autonomous Okrug)	6.0 01.XI ... 30.IV	18
76	Taimyr Autonomous District	7.0 15.X ... 15.V	18
77	Ust-Orda Buryat Autonomous District	6.0 01.XI ... 30.IV	18
78	Evenk Autonomous Okrug	7.0 15.X .... 15.V	18
79	Aginsky Buryat Autonomous District	6.0 01.XI ... 30.IV	18
Vii. Far Eastern
80	Republic of Sakha (Yakutia) (excluding Chukotka Autonomous Okrug)	7.0 15.X ... 15.V	20
81	Primorsky Krai	5.5 01.XI ... 15.IV	12
82	Khabarovsk region	5.5 01.XI ... 15.IV	12
	Okhotsk region	6.5 15.X ... 30.IV	18
83	Amur region	6.0 01.XI ... 30.IV	15
84	Kamchatka region (excluding the Koryak Autonomous Okrug)	6.0 01.XI ... 30.IV	15
85	Magadan region	6.5 15.X ... 30.IV	18
86	Sakhalin region - southern part	5.0 15.XI ... 15.IV	12
	Sakhalin Region - northern part (above 50 ° north latitude)	6.0 01.XI ... 30.IV	15
87	Jewish Autonomous Region	5.5 01.XI ... 15.IV	12
88	Koryak Autonomous Okrug	6.0 01.XI ... 30.IV	15
89	Chukotka Autonomous District	6.5 15.X ... 30.IV	20
90	Islands of the Arctic Ocean and seas	7.0 01.XI ... 31.V	20
91	Crimean	4.0 01.XI..01.III	5

But it is not necessary to apply official regulations. Thus, when calculating profit tax, an organization has the right to take into account the cost of fuels and lubricants in full. Provided, of course, that they are economically justified and documented (clause 1 of article 252 of the Tax Code of the Russian Federation).

If the company has decided to establish its own norms, then the limits are by order of the head of the organization. They must correspond to the brands of machines, take into account their technical condition and operating features. A sample order on the norms of fuels and lubricants, see below.

Details of the order on winter norms

In the order on winter norms, it must be said from what date the company applies them. In the order, it is necessary to describe in detail the information about the car for which the company sets a new standard. Write the make of the car, its modification, state registration plate. Then there is less risk of confusion and overstatement of expenses in tax accounting.

Officials allow companies to set the Ministry of Transport standards for some cars, and their own for others. Then, in the order, it is necessary to draw clear boundaries between the one and the other, so that during the check there is no confusion with which norms are correct.

In the order, you can establish which of the employees will be responsible in the company for compliance with winter standards. This can be, for example, the head of the AXO or the head of the transport department. It is necessary to familiarize this employee with the new order. Also inform the accounting employee who is responsible for accounting for fuel and lubricants that the company has made the transition to winter rates of fuel consumption.

Recent changes in fuel and lubricants standards

In 2015, the Ministry of Transport revised its standards (order dated July 14, 2015 No. NA-80-r). In particular, the premiums for large cities have increased and the coefficients for technological transport, including the one used within the company, have increased. For example, such machines include loaders, tractors, cranes.

The Ministry of Transport has increased the coefficients for million-plus cities. The maximum allowance has now been increased from 25 to 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 fuels and lubricants can be increased by 25 percent.

According to the new rules, increasing coefficients can be applied not only for cities and large settlements, as before, but also for any other settlements (clause 5 of the Methodological Recommendations, approved by order No. AM-23-r). For example, small towns, villages and villages, etc. Companies that use cars on the territory of such settlements also have the right to increase fuel consumption rates by 5 percent. The only condition for the application of this surcharge is the presence of regulated intersections, traffic lights or other traffic signs.

To write off the costs of fuels and lubricants, it is necessary to take into account the approved fuel consumption rates. You can download a table with fuel consumption rates for 2017 (latest edition of the Ministry of Transport of the Russian Federation) in this article.

Fuel consumption rates are needed by companies and entrepreneurs that operate vehicles. They are used for both statistical and economic purposes. For example, to calculate the cost of freight or transport services. In addition, the norms are used to calculate income tax.

The costs of maintaining vehicles and the purchase of fuel and lubricants are attributed to other costs associated with production and sale. Accordingly, such costs reduce taxable profit. These costs are not standardized, the company has the right to spend on fuel and lubricants as much as the production process requires. At the same time, in order to write off the costs of fuels and lubricants, it is convenient to follow the methodological recommendations and norms of the Ministry of Transport of the Russian Federation.

Fuel consumption standards for 2017 as amended

Fuel consumption rates were approved by the Ministry of Transport of the Russian Federation in 2008 - order of March 14, 2008 No. AM-23-r. Last revised on July 14, 2015 No. NA-80-r.

Fuel consumption standards for 2017: order of the Ministry of Transport of the Russian Federation in the latest edition

Previously, inspectors demanded that fuel costs be rationed. If the company complied with the norms of the Ministry of Transport, there were no complaints. But then the Ministry of Finance admitted that there was no need to ration costs (letter dated 03.06.2013 No. 03-03-06 / 1/20097, subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation). But there were claims from the tax authorities. To avoid this, it is safer to stick to the approved metrics.

The current fuel consumption rates for 2017 for all types of vehicles can be viewed at the disposal of the Ministry of Transport of the Russian Federation in the latest edition (link above).

Another common reason for the tax authorities 'claims is compensation for the use of employees' cars. Compensation rates are established by the RF Government Decree of 08.02.2002 No. 92. For cars with an engine capacity of up to 2 thousand cubic meters. cm - 1200 rubles, with an engine volume of over 2 thousand cubic meters. cm - 1500 rubles. The norms already include reimbursement of all costs: depreciation, repairs, gasoline, oil, washing.

Sometimes companies pay in excess of the norms for gasoline. After all, outdated norms cover a maximum of one car refueling. It's risky to do so. Officials prohibit the write-off of gasoline (letter of the Ministry of Finance of Russia dated 04.12.2015 No. 03-03-06 / 70852). Therefore, the tax authorities will probably withdraw the expenses.

To secure your expenses, make the most detailed waybills. They should have a detailed route. If it is not there, it is possible to defend the costs only in court (resolution of the Arbitration Court of the North Caucasus District of February 25, 2016 No. F08-626 / 2016).

By the way, the movement of cars can be tracked using gps-navigators or the GLONASS system. The printed information on the routes will confirm the expenses (letter from the Ministry of Finance of Russia dated 16.06.2011 No. 03-03-06 / 1/354).

Personal cars of employees can also be used to write off gasoline costs. For this, a car lease agreement is concluded with the employee (letter of the Ministry of Finance of Russia dated 15.10.2010 No. 03-03-06 / 1/649).

Approval of fuel consumption standards in 2017

According to the Tax Code of the Russian Federation, expenses for the purpose of calculating income tax must be justified. The organization can set its own fuel consumption rates, which may differ from those approved by the Ministry of Transport. However, if the norms differ greatly from the recommended ones, this can lead to disputes with the tax office. Inspectors may recognize expenses as economically unreasonable and charge additional income tax.

When developing and approving an order on fuel consumption rates in an organization, it is worth adhering to the recommendations of the department. However, at the same time, you can increase the rates depending on various factors. For example, taking into account the season of operation of the car (summer and winter time), the population in the city of operation of transport and the age of vehicles. The Ministry of Transport allows to increase the consumption rates for cars that have been in operation for more than 5 years.

The order need not be reapproved every season. It is easier to immediately indicate in the document the summer and winter rates of fuel consumption with periods of their validity. In this case, it is necessary to supplement the order only when updating the vehicle fleet and purchasing new cars.

See samples below.

Sample order for company vehicles

Form of the order on the approval of the consumption rates of fuels and lubricants for official vehicles

Sample order on approval of fuel consumption rates in 2017

on approval of consumption rates for fuels and lubricants

For the period from May 1 to October 31, 2017, I order to approve the consumption rate of AI-92 gasoline for the VAZ-2109 car, registration plate K 406 KN 97, in the amount of 8.2 liters per 100 kilometers.

The basis is the act on the test drive of the VAZ-2109 car, according to which, with a fixed mileage of 100 kilometers, the actual fuel consumption was 8.2 liters.

General Director ________ Steklov ____________ V.V. Steklov

Sample order on approval of fuel consumption rates and correction factors (surcharges) to the rates

Form of order on approval of norms of consumption of fuels and lubricants and correction factors (surcharges)

Sample order on approval of fuel consumption rates and correction factors (allowances)

When developing an order, an enterprise can use increasing coefficients. If the enterprise is located in a city with a population of more than 5 million people, the consumption rate of fuel and lubricants can be increased by 35%. In cities with a population of 1 to 5 million people, the rate can be increased by 25%, etc.

Fuel consumption can also be changed depending on the season of operation. The surcharges to the norms are valid from different months, depending on the region. For example, in Moscow from November 1, you can write off 10% more fuel than in summer.

The Ministry of Finance allows not to standardize gasoline costs (letter dated 03.06.2013 No. 03-03-06 / 1/20097). The company has the right to write off fuel after the fact. In addition, you can set your own restrictions in the order. Moreover, the company has the right to raise its rates even from October if the weather has deteriorated sharply.

Limited Liability Company Persona

on approval of consumption rates for fuels and lubricants

Moscow 27.05.2017

1. The basic rate of fuel consumption for passenger cars in accordance with section 2 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r.

2. Correction factors (surcharges), taking into account the local operating conditions of light official vehicles (on the basis of section 1 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r):

- bonus for work in a city with a population of over 5 million people - 35 percent;

- bonus for work in a city with a population of 1 to 5 million people - 25 percent;

- bonus for work in a city with a population of 250 thousand to 1 million people - 15 percent;

- bonus for work in a city with a population of 100 thousand to 250 thousand people - 10 percent;

- bonus for work in a city with a population of up to 100 thousand people (in the presence of regulated intersections, traffic lights or other traffic signs) - 5 percent;

- a surcharge for vehicles that have been in operation for more than five years with a total mileage of more than 100,000 km - 5 percent;

- a surcharge for vehicles that have been in operation for more than eight years with a total mileage of more than 150,000 km - 10 percent;

- surcharge for using an air conditioner in a car - 7 percent.

The order is certified by the signature of the company's management and its text is introduced to all drivers who work at the enterprise.

The work of vehicles on public roads (I, II and III categories) in mountainous areas, including cities, towns and suburban areas, at an altitude above sea level:

from 300 to 800 m - up to 5% (lower mountains);

from 801 to 2000 m - up to 10% (middle altitude);

from 2001 to 3000 m - up to 15% (highlands);

over 3000 m - up to 20% (highlands).

The operation of vehicles on public roads of categories I, II and III with a complex plan (outside cities and suburban areas), where on average there are more than five roundings (turns) per 1 km of track with a radius of less than 40 m (or based on 100 km of track - about 500) - up to 10%, on public roads of IV and V categories - up to 30%.

When vehicles operate in settlements with a population:

over 5 million people - up to 35%;

(see text in previous edition)

from 1 to 5 million people - up to 25%;

(see text in previous edition)

from 250 thousand to 1 million people - up to 15%;

(see text in previous edition)

from 100 to 250 thousand people - up to 10%;

(see text in previous edition)

up to 100 thousand people (in the presence of regulated intersections, traffic lights or other traffic signs) - up to 5%.

(see text in previous edition)

The work of vehicles requiring frequent technological stops associated with loading and unloading, embarking and disembarking passengers, including shuttle taxis-buses, cargo-passenger and small-class trucks, pickup cars, station wagons, etc., including transportation of products and small cargo, mailbox service, cash collection, service for pensioners, disabled people, sick people, etc. (if there is on average more than one stop per 1 km of run; in this case, stops at traffic lights, intersections and crossings are not taken into account) - up to 10%.

When driving vehicles with a reduced average speed (when transporting non-standard, bulky, heavy, dangerous goods, cargo in glass and other similar goods, when driving in convoys accompanied by vehicle cover vehicles) in the range of 20 - 40 km / h - up to 15% , the same with an average speed below 20 km / h - up to 35%.

(see text in previous edition)

When running in new cars and those that have been overhauled (mileage is determined by the vehicle manufacturer) - up to 10%.

With a centralized haul of cars on their own in a single state or in a column - up to 10%; when hauling-towing cars in a paired state - up to 15%; when hauling-towing in a built state - up to 20%.

For cars that have been in operation for more than five years or with a total mileage of more than 100 thousand km - up to 5%; more than eight years or with a total mileage of more than 150 thousand km - up to 10%.

(see text in previous edition)

When working trucks, vans, cargo taxis, etc. excluding transport work - up to 10%.

(see text in previous edition)

When cars operate as a technological transport, including work inside the enterprise - up to 20%.

(see text in previous edition)

When operating special vehicles (patrol, filming, firefighters, ambulances, photo-video recording vehicles, repair vehicles, aerial platforms, forklift trucks, etc.), performing the transport process when maneuvering, at reduced speeds, with frequent stops, reversing, etc. NS. - up to 20%.

(see text in previous edition)

When working in quarries (except for special quarry vehicles), when moving across the field, when hauling timber, etc. on horizontal sections of roads of IV and V categories: for vehicles in running order without load - up to 20%, for vehicles with full or partial vehicle load - up to 40%.

(see text in previous edition)

When working in extreme climatic and difficult road conditions during the period of seasonal thaw, snow or sand drifts, with heavy snowfall and ice, floods, forest fires and other natural disasters for roads of I, II and III categories - up to 35%, for roads IV and V categories - up to 50%.

(see text in previous edition)

During training driving on public roads - up to 20%; during training driving on specially designated training grounds, when maneuvering at reduced speeds, with frequent stops and reversing - up to 40%.

When using the "climate control" setting (regardless of the season) when the car is moving - up to 7%.

(see text in previous edition)

When using an air conditioner while driving a car - up to 7% (the use of this coefficient in conjunction with a winter surcharge, depending on climatic regions, is not allowed).

(see text in previous edition)

Fuel consumption rates for the operation of additional equipment for refrigerators, buses, special and specialized vehicles are determined by scientific organizations developing such standards, manufacturers of additional equipment or vehicles (standardized in l / h).

(see text in previous edition)

When using the air conditioner in the parking lot, the standard fuel consumption is set based on one hour of inactivity with the engine running, the same in the parking lot when using the "climate control" setting (regardless of the season) for one hour of inactivity with the engine running - up to 10% of the baseline norms.

When vehicles are idle while loading or unloading at points where, due to safety conditions or other applicable rules, it is forbidden to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime of the vehicle with with the engine on - up to 10% of the base rate for one hour of inactivity.

In winter or cold (with an average daily temperature below +5 ° C), in parking lots when it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots waiting for passengers (including for medical vehicles and during transportation children), the standard fuel consumption is set based on one hour of parking (downtime) with the engine running - up to 10% of the base rate.

It is allowed on the basis of a decision of a legal entity or an individual entrepreneur operating the automatic telephone exchange:

(see text in previous edition)

For intra-garage sidings and technical needs of motor transport enterprises (technical inspections, adjustment work, running-in of engine parts and other vehicle units after repairs, etc.), increase the standard fuel consumption to 1% of the total amount consumed by this enterprise (with justification and taking into account the actual the number of ATS units used in these works);

The Ministry of Transport formed fuel consumption rates for 2017 (table from the Ministry of Transport) that all entrepreneurs should know. This norm determines the average required amount of gasoline, gas or diesel fuel, depending on the type of road transport and taking into account the specific mileage. Often the displacement is calculated for a journey of one hundred kilometers.

Fuel consumption rate is a relevant indicator for all organizations that own company cars. All vehicles that are included in the balance sheet of the enterprise and are used to perform work tasks fall under the category of company vehicles.

Naturally, all transport units need fuel in order for them to be used by the enterprise. The company itself must provide them with this fuel, and all relevant expenses should be taken into account in the tax entry and accounting documentation. With the help of consumption rates for each transport unit, it is possible to take into account fuel costs, track overflows, cost overruns, and write off if it is legally allowed. Fuel consumption rate is an indicator that helps businessmen to perform the following operations:

• Maintain all necessary reporting;
• Determine the indicators of the cost of a particular flight, the total cost of working trips, which were carried out using official transport, for a certain time period;
• Focus on indicators in the formation of the taxation system;
• Rely on values ​​in the process of conducting settlement transactions with workers using the company's transport to perform their work duties.

In the field of material costs, the accountant needs to enter only as much fuel as the consumption rate established by law allows. All fuel overruns are accounted for in another field as non-sales expense. Therefore, from the amount of fuel consumed during the reporting period, you need to subtract fuel consumption rates, and record the rest of the expense, non-operating. How much fuel should be used is influenced by the type, age of the car, as well as the conditions of its operation.

How to write off fuel correctly in 2017

Ministry of Transport c regulates certain rules that entrepreneurs must follow if they write off any amount of fuel resources. Here are the main legal requirements:

• Enterprises whose activities are focused on freight transportation write off fuel using waybills, recording vehicle mileage data in them;
• In order to keep accounting, the tenth account and sub-accounts are used. If it is necessary to indicate the incoming fuel, then this is considered the debit of the tenth account, and the credit of the same account is used for information about the write-off. The amount of fuel written off is a normalized indicator (normative or local) multiplied by one liter of fuel;
• Tax accounting involves writing off material or other expenses. For vehicles that transport goods, fuel costs should be taken into account in the category of material consumption. For official transport, select the line for miscellaneous expenses;
• For tax accounting Ministry of Transport allows the use of norms or the actual amount of fuel;
• For those types of transport that the company uses, but they are not prescribed in the regulations of the Ministry of Transport, it allows independent calculation of norms;

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

Fuel consumption rates from the Ministry of Transport of the Russian Federation: latest revision (table)

This year, companies that use their own fleets can calculate fuel consumption themselves, or on the basis of instructions from the Ministry of Transport. After all, it was in 2017 that it was said that everything fuel consumption rates, which were accepted in the ministry, cannot be considered the only correct and obligatory. Rather, they are described as guidelines for entrepreneurs. So accountants can set themselves which indicators will be most optimal for their company. Below is a table that contains the recommended fuel consumption in 2017.

Table: fuel consumption rates for cars for 2017 (latest revision)

This tabular form does not contain all the options, there are many more car brands. In order to study the full list, it is enough to study the document that contains, it is important that it be approved by the country's Ministry of Transport. To calculate the standard value of fuel consumption for a specific machine, you should have information about its type. The machine can be a truck or a car, or a tractor designed for special work. Further, according to the tabular form, find the exact name of the brand and model of the car, and select the previously calculated consumption rate. Some machines have performance characteristics that warrant the application of an incremental markup. In this case fuel consumption rates for 2017 must take it into account as well. Consider situations in which such allowances can be used.

Increasing mark-up - when to use?

1. Almost all cars use more fuel in cold weather, so fuel consumption rates rise by five and sometimes twenty percent. The size of the allowances, as well as the period of its work, depends on the region where the enterprise is located;
2. A machine that is used in mountainous areas receives a similar premium. Its percentage depends on the location of the site relative to sea level;
3. Have an impact on fuel consumption rates and city roads. The factor of the number of citizens who live on the territory of one or another city of the country plays a role. Here, the markup rate ranges from five to twenty-five percent;
4. Similar surcharges may apply in the case of urban transport.

In addition, allowances are also formed based on the age parameters of the car. That is, the longer it is operated, the more the amount of the premium is when calculating the rate of fuel resources. For example, a car with a mileage of more than one hundred thousand kilometers has been in operation for more than five years, its fuel consumption rates will increase by five percent. In order to calculate correctly fuel consumption in 2017, the norms that have been established Ministry of Transport often turn out to be very good helpers. In modern times, even small companies have official vehicles, and sometimes more than one unit, so this calculation is relevant for businessmen of our time.

Fuel consumption in 2017: order, rules

Many companies in this area use a little trick. They carry out calculations on the basis of independent work, however, in communication with the inspection authorities, they claim that they used fuel consumption rates which recommended Ministry of Transport, but allow some adjustments in view of the peculiarities of the operation of the car park. The calculation of the indicators of fuel use for each machine is carried out by dividing the consumed fuel by the distance traveled, and multiplied by one hundred. It is by this formula that you can calculate the required amount of fuel for a particular company car to travel one hundred kilometers.

Not only fuel standards for 2017 may be different, depending on the seasonality, cars also show different volumes of fuel consumption. A similar situation is observed in mountainous, urban areas. The car can consume one liter of gasoline on the highway, which will increase when driving in the mountains. That's why fuel consumption rates and vary depending on traffic conditions. Let's consider an example of calculating a consumption indicator.

The car went from point 1 to point 2, the distance between which is 4000 kilometers. For the whole journey he wasted 900l. Fuel. To determine its consumption indicator, a path of one hundred kilometers will require 900 \ 4000 * 100 = 22.5 liters. There are also more complex formulas that allow you to calculate the indicator in detail, but this option is most often used. In order to check the correctness of the calculation obtained by the formula, you can compare it with the coefficient given fuel consumption rates in 2017.

Karolina Emelyanova

For 2017, the standards have already been officially adopted, according to which fuel and lubricants are written off. This article discusses the latest edition of the order of the Ministry of Transport of our state on the norms of fuels and lubricants - fuels and lubricants

11.11.2016

Innovations in the standards for the consumption of fuels and lubricants

Today rationing of the cost of fuel materials for tax accounting is not mandatory. But the taxpayer has such a right, this is confirmed by two letters from the Ministry of Finance:

• No. 03-03-06 / 1/2875 (dated 01/27/14);
• No. 03-03-06 / 1/20097 (dated 03.06.13).

This directly depends on the fact that there are no direct requirements in the Tax Code of our state to establish certain norms for the consumption of fuels and lubricants. In this regard, companies and individual entrepreneurs decide for themselves whether it is necessary to establish norms for the costs of fuels and lubricants.

In the event that the option of installing such norms is chosen, then the following basic documents are provided for accounting for fuels and lubricants:

• norms developed independently;
• data provided by the plant where the vehicle was manufactured;
• norms, which is approved by the Ministry of Transport (today this is order No. AM-23-r dated 14.03.08).

The last point is mandatory for trucking companies, other companies (including individual entrepreneurs) can use the norms of the Ministry of Transport at their discretion.

Recently, a number of changes have been made to these norms - order No.NA-90-r of the Ministry of Transport (dated July 14, 2015). Let's consider them in more detail:

1. Expansion of the list of car models (both domestic and foreign production), according to which the rates of consumption of fuels and lubricants are provided at the official level. So, we added the following car models and norms for them (in%):

• Lada Granta or VAZ-21126 - 9.7%;
• Lada Priora or VAZ-21116 - 8%;
• Honda Accord IX 2.4 - 9.7%;
• Toyota RAV4 2.0 2WD - 8.9%, etc. (therefore, experts recommend that you carefully read the updated list and take into account when setting fuel and lubricants standards on your own).

2y The coefficients for increasing the standards of fuel and lubricants costs are established taking into account the operational period or mileage of the vehicle (before the changes, it was possible to use the simultaneous application of the named conditions - both mileage and operational period). Currently, the following conditions apply for the application of the multiplying factor:

• with a mileage of 100 thousand km or an operating period of 5 years - up to 5%;
• with a mileage of 150 thousand km or an operating period of 8 years - up to 10%.

3. Increased surcharges for large cities (earlier, the maximum of such a surcharge to increase the rates for writing off fuel and lubricants was 25% and was applied for cities with a population of 3 million or more):

• up to 35% for cities with a population of 5 million;
• up to 25% for cities with a population of 1 to 5 million (previously the limit for this category of cities was 20%).

Comparative table for changes in markups for fuel and lubricants (large cities)

In addition to the above-mentioned innovations, other allowances remained the same:

• for settlements up to 10 thousand people - maximum 5%;
• from 100 thousand to 250 thousand inhabitants - maximum 10%;
• from 2150 thousand inhabitants - maximum 15%.

But in accordance with the innovations, a five percent surcharge is applied for settlements of any type (including settlements, villages, etc.), but for this they must have crossroads for street traffic regulation with traffic lights and other traffic signs. If the size of a settlement is unknown, such information can be obtained from the Rosstat website by clicking on the "Demography" tab.

Another innovation concerned the allowances for technological type transport, which includes equipment that is used in production facilities, industrial sites:

• construction cranes;
• concrete pavers;
• bulldozers;
• excavators, etc.

The fuel surcharge for such transport has become higher - the limit is up to 20%.

That is, when writing off the costs of fuels and lubricants in accordance with the standards of the Ministry of Transport, you need to make an adjustment for the latest innovations. To do this, the company takes the following actions:

1. An order is issued, which approves the rationing of the consumption of fuels and lubricants.
2. It should contain a link to a new document - order No.NA-90-r of the Ministry of Transport of our state (dated 07.14.15), so that tax officials do not find fault with the increased rates of fuel costs.
3. The date from which the innovations begin to take effect is mandatory (they can be officially applied only starting from 07/14/15).

Accounting for fuels and lubricants and its documentary confirmation

Fuel and lubricants accounting is carried out on the basis of the following documentation:

1. For the purchase of fuels and lubricants - it can be checks, stubs of coupons, reports (both advance and fuel cards).
2. For the use of vehicles for production-type purposes - waybills (they can be drawn up in accordance with a standard generally accepted form, or they can be developed independently by the company), reports from monitoring systems - on mileage and fuel consumption (must be printed in paper version with the signature of the executive officer ).
3. For the consumption of fuels and lubricants - certificates from the accounting department, the corresponding reports.

To write off fuel and lubricants, the company can use the following documents:

• an order approving the standards for the consumption of fuel and lubricants intended for service vehicles;
• an order that approves the standards for the consumption of fuels and lubricants, as well as correction factors (that is, allowances) to these standards (for service vehicles);
• help with information on calculating the maximum amount of expenses for fuels and lubricants (for individual entrepreneurs that work according to the "simplified" scheme);
• book for accounting coupons for fuels and lubricants;
• contract for the supply of fuels and lubricants;
• statements on accounting and movement of fuels and lubricants;
• acts on write-off of fuels and lubricants (including when the lawn mower is in operation);
• fuel burnout map of a thermal power plant;
• contracts for the sale and delivery of solid fuel;
• form No. 4-stocks, which contains information about stocks of fuels and lubricants.

The procedure for writing off fuel and lubricants

For "simplified" the cost of purchased fuel and lubricants should be written off to the expense item at the time when the payment was made to the supplier.

For the general tax system, the cost of all fuel that was consumed during the reporting month period should be included in the expense item on the last day of the reporting month.

Fuel consumption rates in 2017

The standards for the consumption of fuels and lubricants are approved according to the recommendations of the Ministry of Transport of our state.

According to these recommendations, there are increasing factors for the use of vehicles in the winter. The value of such coefficients depends on regional standards (up to 20% of the state-established standard). So, for Moscow and the Bryansk region - 10%, in the Kirov region - 12%, and in the Republic of Sakha - 20%.

But the rates of consumption of fuels and lubricants also take into account the quantitative composition of the inhabitants of the settlement where the vehicle was registered. Let's consider this criterion in more detail:

• 5% - population up to 100 thousand people;
• 10% - from 100 thousand to 250 thousand inhabitants;
• 15% - from 250 thousand to 1 million people;
• 25% - from 1 million to 5 million inhabitants;
• 35% - from 5 million.

In addition, the operating age and mileage of the vehicle should also be considered. The multiplying factor will be higher, depending on the following indicators:

• 5% - when operating for 5 years or more or with a run of 100 thousand kilometers;
• 10% - when operating for 8 years or more or with a mileage of 150 thousand kilometers.

Formula for calculating the standards of fuels and lubricants

Fuel consumption rates for passenger cars should be calculated using a special formula:

QH = 0.01 x Hs x S x (1 + 0.01 x D), where:

• QH is the rate of consumption of fuels and lubricants (in liters);
• Hs is the basic standard for fuel and lubricants consumption per vehicle mileage (in l / 100 km);
• S - vehicle mileage (in km);
• D - coefficient of the increase or decrease (% of the norm).

Fuel consumption rates for certain vehicles, depending on the type of fuel (relevant for 2016):

1. For reagents:

• 5% - Euro-4;
• 6% - Euro-5;
• 7% - Euro-6.

1. For liquefied gases (propane):

• if the car runs on LPG: 1.22 +/- 0.10 liters of LPG to 1 liter of gasoline;
• if the car runs on CNG: 1 +/- 0.1 cubic meters of CNG (CNG); if the car runs on LPG (when installing vans): up to 2.64 l / 100 km;
• if the car is running on CNG: up to 2 cu. m / 100 km.

1. For gasoline: flatbed trucks, including road trains - up to 2 l / 100 km.
2. For diesel fuel: flatbed trucks, including road trains - up to 1.3 l / 100 km.

An example of calculating standards for fuels and lubricants in 2017

The company "Neva" is an LLC, on its balance sheet is a passenger car "Lada Granta Liftback". He passed the registration procedure in the Orenburg region, namely in a city with a population of 1 million.

We know the following information:

• car mileage in winter - 200 km;
• consumption rates are set by the "Neva" independently (in accordance with the recommendations of the Ministry of Transport of our state);
• the standard for the consumption of fuel and lubricants for such a machine is Нs = 8.2 l / 100 km;
• bonus coefficient for work in a settlement with a population of 1 million - 15%;
• surcharge for work in winter: D = 15%.

Now let's proceed to the calculations using a special formula: 0.01 x 8.2 x 180 x (1 + 0.01 x (15 + 15)) = 19.2 liters.

Fuel consumption rates

The Russian Tax Code does not set conditions for fuel and lubricants for vehicles. But, nevertheless, any fuel consumption is necessarily confirmed by such documents as waybills. The company can develop forms for such documents on its own, but for this it is necessary to use the details mentioned in order No. 152 of the Ministry of Transport of our state (dated September 18, 2008). But we must not forget about such sections as information about the passage of medical examinations trips.

To date, companies operating under the "simplified" system are not obliged to standardize the cost of fuels and lubricants for tax accounting. But they have the right to do so in accordance with the letters of the Ministry of Finance:

1. No. 03-03-06 / 1/2875 (dated January 27, 2014).

2. No. 03-03-06 / 1/20097 (dated 03.06.13).

This is due to the fact that NK does not have strict requirements for rationing the costs of fuels and lubricants. Therefore, companies must independently decide on the rationing of costs for fuels and lubricants. If the company, nevertheless, decided to independently approve the norms for fuel consumption, then two factors must be taken into account:

• what car is used;
• grounds for writing off fuel and lubricants costs.

Depending on which car the company uses, the grounds for writing off the costs of fuel and lubricants are established.

1. If the car belongs to the company - the value of the cost of fuel and lubricants should be taken into account for the simplified tax system in the article "Expenses for the maintenance of official transport" - Tax Code, article No. 346.16, paragraph 1, subparagraph 12.

2. If the car belongs to the individual entrepreneur - the cost of fuel according to the "simplified tax" can be reflected in the article "Expenses for the maintenance of official transport" - Tax Code, article No. 346.16, paragraph 1, subparagraph 12. This must be confirmed by the following documents:

• waybills;
• checks;
• receipts;
• waybills.

These papers will be evidence that the car was used for production purposes - Tax Code, article No. 252, paragraph 1 and article No. 346.16, paragraph 2. Similar expenses for maintenance of vehicles are related to expenses of the material type - Tax Code, article No. 254, paragraph 1, subparagraph 6 There are no special conditions for write-off in the Tax Code. If there are repair costs for cars of this type, they are accounted for under the Tax Code - article No. 346.16, paragraph 1, subparagraph 3. This accounting is made immediately after payment is made - Tax Code, article No. 346.17, paragraph 2.

3. If the car is rented from an employee of the company - such expenses of fuel and lubricants are written off under the items "Expenses as material costs" - Tax Code, article No. 346.16, paragraph 1, subparagraph 5, or "Expenses for the maintenance of official vehicles" - Tax Code, article No. 346.16, clause 1, subclause 12. For such accounting, companies that operate under the simplified tax system must write the following in the lease agreement documents: "the tenant will incur the costs of maintaining the rented car." But the rent paid for this car is also taken into account in the expenses - Tax Code, article No. 346.16, paragraph 1, subparagraph 4. An individual entrepreneur cannot conclude a car rental agreement with himself - Civil Code, article No. 413.

4. If the car is the property of a worker of the company, but is used for business purposes - in this situation, the cost of fuel is not included in a separate expense item. For such accounting, only the total amount of compensation payment is suitable, which is intended for the worker of the company that owns the car (Tax Code, article No. 346.16, paragraph 1, subparagraph 12). The standards are established in the decree No. 92 (paragraph 1) of the Government of our state of 08.02.02:

• for passenger cars with an engine capacity of up to 2 thousand cubic cm. - up to 1 thousand 200 rubles;
• for passenger cars with a volume of 2 thousand cc. - 1 thousand 500 rubles.

But these digital indicators of the amounts also include the costs incurred by the worker himself who uses the vehicle (in accordance with letter No. 03-03-01-02 / 140 of the Ministry of Finance of May 16, 2005):

• maintenance;
• repairs, etc.

Therefore, the company's management can approve any amount for compensation payments to the worker, and with the "simplification" only the strictly established norm is taken into account.

You should also take into account the fact: the called norm was approved at the official level, calculated for a full monthly period when operating the machine for official purposes - letter No. 03-03-01-02 / 140 of the Ministry of Finance (dated May 16, 2005).

For example, a worker used a car for 2 days out of 22 working days in the entire month. This means that the compensation that is written off under the item “Expenses” will decrease by 11 times.

Accounting documents for fuels and lubricants for a company working on the "simplified"

Let's consider the main documents that must be used to account for the cost of fuels and lubricants for those companies that work on the "simplified" scheme.

1. Waybill - serves to confirm the validity of the operation of vehicles. It is issued for each vehicle separately. The period of its validity is from one day to one month. Official generally accepted forms of waybills are approved by Resolution No. 78 of Goskomstat (dated 28.11.97), which are mandatory for trucking companies. If the company does not belong to this type, then the form of the travel person can be developed by the management of the company independently - letter No. 03-03-06 / 2/161 of the Ministry of Finance. In this case, such a form is reflected in the accounting policy of the company as an additional application with a sample, which must reflect certain details - order No. 152 of the Ministry of Transport. In the waybill, you should also prescribe the exact route of the trip, as well as the consumption of fuel and lubricants for a particular vehicle.
2. Invoices, receipts for payment from a gas station, account statements - the listed documents are the primary payment confirmation for the expenses of fuel and lubricants, that the actual payment was made. This list depends on how you buy fuel and lubricants. That is, at the gas station, the buyer will be given a check, and on the fuel card for non-cash payment - an account statement + monthly invoice + seller reports.
3. Advance report - this document is needed in the case when fuel and lubricants were purchased with the help of an accountable person, which serves as an attachment to the report. These costs are paid by the company at the time of the approval of the expense report.
4. The order of the director on the procedure for accounting for expenses on fuels and lubricants is needed to establish a method for determining the amount of expenses on fuel in the accounting made under the simplified tax system - both tax and accounting. This document can be drawn up in any form, taking into account:

• standards for fuels and lubricants;
• instructions on write-off of expenses for fuels and lubricants in full.

Experts recommend paying attention to the following nuance: rationing of expenses for fuels and lubricants is carried out both in accounting and tax accounting. But this is not a prerequisite. In accounting, such a write-off is made in the amount of costs incurred (in fact) without rationing - PBU 5/01, paragraph 5. In tax accounting, this rationing is also not mandatory, and the actual costs of fuels and lubricants are confirmed in the waybill.

Accounting for fuels and lubricants with the "simplified" in questions and answers

1. Is it possible to write off expenses on fuels and lubricants in full without rationing?

Yes, this option is possible. This is due to the fact that there are no mandatory requirements for the cost norms for fuels and lubricants in Russian legislation. But if there is no such rationing, then the volume of the written off fuel and lubricants must be documented for tax accounting. Therefore, it would be advisable to create one accounting scheme, both for tax accounting and for accounting.

2. What are the ways of rationing fuels and lubricants?

There are three standardization options for STS:

• use those norms that are specially developed by the Ministry of Transport;
• take into account fuel and lubricants within the normalization, which is set by the vehicle manufacturer;
• apply the rationing developed by the company independently (this should be spelled out in the acts of the check-in of the car under certain conditions).

3. Can the revision of fuel and lubricants standards in the middle of the annual reporting period be considered a violation?

Such a revision of the established standards for fuels and lubricants may be acceptable if such a procedure is documented. An example of this is the following situation: a new car uses more fuel than planned.

The expense item under the simplified taxation system should write off those costs that are economically justified and documented. The reason for such changes should be reflected in the order on behalf of the director of the company - an order on new standards for the consumption of fuel and lubricants.

4. Is it possible to develop two different standards - for the winter and summer seasons separately?

This is possible, since Russian law permits such an action. The order for the company on behalf of the director indicates which periods will be considered summer and which will be winter. Only then is a separate standardization possible.

5. Is it possible to officially deduct the excessive consumption of fuel and lubricants from the driver's salary?

Yes, the employer will be given such an opportunity if the excessive consumption of fuel and lubricants is made through the fault of this driver. For this, a special commission is convened, which includes, in addition to the director, other competent specialists - TC, article No. 247. The driver must explain the reason for the excessive consumption of fuel. The director of the company has the right to issue an appropriate order to withhold funds from the driver after calculating the damage to the entire company. But this amount should not be higher than one size of the average monthly earnings - TC, article №248. Through the court, funds are collected from the driver if the monthly period has already been missed or the amount of damage is higher than the amount established by law.

Accounting for fuels and lubricants for "simplified"

	Operation	Documentary confirmation	Accounting entry
	The purchase of fuel and lubricants is paid with the help of an accountable person	Cash order of an expense type	Dt account "71" - CT account "50" (posting of the issued funds to the accountable person for the purchase of fuel and lubricants)
		Reporting person's advance report	Dt account "10" subaccount "Fuel" - CT account "71" (acceptance for accounting of purchased fuels and lubricants)
		Waybill	Dt account "20" ("25", "26") - CT account "10" subaccount "Fuel" (when writing off the cost of spent fuel and lubricants for expenses)
	When buying fuel and lubricants, payment was made in the form of a cashless settlement with the seller	Statement from the account of a company operating according to the simplified tax system	Dt account "60" - CT account "51" (when transferring funds for the purchase of fuels and lubricants)
		Invoice (another original document from the supplier)	Dt account "10" subaccount "Fuel" - CT account "60" (when accounting for purchased fuels and lubricants)
		Waybill	Dt account "20" ("25", "26") - CT account "10" subaccount "Fuel" (when writing off the cost of fuel consumed for expenses)

ADIM

how much nonsense is there - starting right from the headline!

Danya

please tell me the consumption rate for tayota kaldin with a volume of 1.8 or 2.0