Order on fuel and fuel consumption rates - a document that displays the order of the head of the enterprise regarding fuel consumption rates, as well as fuels and lubricants for the operation of specific vehicles at the enterprise.
As a rule, certain types of fuel standards are established for general-purpose vehicles. All norms are subject to certain features, such as the carrying capacity of the vehicle, its operation with and without cargo, with and without a trailer, on the mass of the cargo, the condition of the vehicle, the route it is performing, the design of the vehicle, its engine, type and category, and so as well as a number of other factors.
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Order On Consumption Rates Gsm Sample Download
In this article, we will discuss where to get the fuel consumption rates for cars (as well as for tractors, excavators, special equipment, etc.), the main errors in calculating the fuel consumption rate, as well as “subtle” moments. Let's start with the fact that the main document for calculating the AM-23R fuel standards, to put it mildly, does not have time to be filled with the necessary basic standards. The number of car brands and their modifications is constantly growing, and NIIAT, which is located in Moscow, rarely indulges us with a new package of basic standards. "Rarely" is also putting it mildly. Therefore, the universal and eternal document "fuel consumption standards 2012, 2013, 2014," etc. does not exist. The norms must be justified for the tax - this is a fact. The validity of the norms gives an official document. This can be AM-23R (where it is recommended to take them), a calculation by a specialized organization or an act of fuel control measurement, which the organization can draw up itself (a certain procedure). The last point is put by the Order on the organization on the approval of fuel consumption standards. Let's take a closer look at these official documents. 1 In any case, we will turn to the normative document of the Ministry of Transport AM-23R, since it contains not only basic standards and correction factors, but also a methodology for calculating operational fuel consumption rates. If you found the base rate for your car in it, this is undoubtedly a 99% hit. Although, having seen the name of your car brand, this does not mean that the specified base rate is for your car. Cars of the same brand may have different engine specifications, gearboxes, curb weights, wheel sizes, etc. And your real rate may not be much different from the calculated one. And we argue, based on practical experience, that the calculation of the fuel consumption rate for the same car can be different and there can be two base rates for the same car. The basic norm in AM 23 r is not a standard that you must fit into, but just “the average temperature in the hospital”. But that's not a problem. If everything more or less converges with you, and the tax inspector has no questions, then this is what you need. The basic norms for tractors are not summarized in a single document. The calculation for self-propelled vehicles is carried out according to the established methodology of the Gosstroy of Russia. By the way, we will make you a reasonable calculation for both tractors and municipal and special equipment. CALCULATION OF RATES BY A SPECIALIZED ORGANIZATION 2 Calculation of fuel consumption rates in a specialized organization. The Ministry of Finance in its letter (Letter of the Ministry of Finance of the Russian Federation dated 10.06.11 No. 03-03-06 / 4/67): ... The Ministry of Finance of Russia continues to insist that the costs of fuel and lubricants for a company car are taken into account for the purposes of taxation of profits in accordance with the standards approved by the Ministry of Transport of Russia . If such standards for a particular machine are not established, the company must apply for their development in specialized organizations. During their preparation, it may be guided by the technical documentation and (or) information provided by the car manufacturer ... And also (Letter of the Ministry of Finance of Russia dated June 3, 2013 No. 03-03-06 / 1 / 20097): ... Based on subparagraph 11 of paragraph 1 Article 264 of the Code, other costs associated with production and sale include costs for the maintenance of official vehicles (road, rail, air and other modes of transport). The Code does not provide for the rationing of these costs. At the same time, when determining the validity of the costs incurred for the purchase of fuel for a company car, the taxpayer has the right to take into account the Methodological Recommendations put into effect by the Order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r ... As a result, if you did not find the basic rate in the document 23 P, then you contact a specialized organization (for example, Transport Consulting LLC), which calculates basic, transport and operational standards for you, depending on the operating conditions you specified. Base fuel consumption rates are calculated according to a special methodology for determining the base rates of NIIAT (we have a license agreement). I want to note that the situation is exactly the same with individual fuel consumption rates for tractors, combines, excavators. They are not in the AM-23R regulatory document. To calculate individual norms for these funds, there is a methodology, since their fuel consumption is measured not in liters per 100 km, but in machine hours (please do not confuse with engine hours - this is not the same thing). This technique is also described in regulatory documents. Here si
The situation is the same: the validity of the norms is given by an official document. A calculation is made according to the methodology (again, you can contact us) and is fixed by the Organization Order. ACT OF CONTROL MEASUREMENT OF FUEL CONSUMPTION 3 There is no specific approved sample in the regulatory legislation, but it is drawn up and executed according to general principles and requirements for acts as a whole. The time, place, composition of the commission of at least three people are indicated and the measurement procedure itself is signed. To do this, we devoted a separate page, where we set out in great detail about the act: where to get it, how to draw it up, whether it can be used for a reasonable write-off of fuel. And also gave you the opportunity to download it. The link is below at the end of this article. About the main errors in the calculation of fuel rates and "subtle" moments LLC "Transport Consulting" will write in a separate article. RESULT: In any case, we work with the AM 23 R Methodological Recommendations, because all the correction factors are there. We take the basic fuel consumption rates from there. If you didn’t find the basic norms there, then we will calculate the basic norms for fuel consumption for you according to the methodology for determining the basic norms of NIIAT (all basic fuel consumption norms in AM 23 R are calculated according to it). We have the best deals in terms of cost and deadlines. Order AM 23 R of the Ministry of Transport. Typical errors in calculations…more The basic fuel consumption rate is not a sentence…more
Sample document. Fill example. Order on the approval of fuel consumption and fuel and lubricants (sample filling).
It is necessary to make an order or an order (I myself have not figured it out yet, help me, I need a form or a sample of this order.
Examples of the application of fuel consumption standards (Appendix 7). 2. To establish that the Orders of the Ministry of Internal Affairs of the USSR of September 19, 1983 N 178, N 88.
A selection of the most important documents upon request Sample order on fuel consumption rates (legal acts, forms, articles, expert advice and much more).
Normative acts: Sample order on fuel consumption rates and fuel and lubricants consumption rates (sample filling).
Where to get the fuel consumption standards for transport or where to get the calculation of the standards puts the Order on the organization on the approval of fuel consumption standards. How to work with the act of measuring fuel consumption and download its sample can be ....
Order on fuel and fuel consumption rates - a document used to determine the consumption rates of fuels and lubricants, taking into account at.
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Download sample for free. Order and correction factors (surcharges) to the standards for official vehicles
The order on fuel and fuel consumption rates is a document that displays the order of the head of the enterprise regarding fuel consumption rates, as well as fuels and lubricants for the operation of specific vehicles at the enterprise. As a rule, certain types of fuel standards are established for general purpose vehicles. All norms are subject to certain features, such as the carrying capacity of the vehicle, its operation with and without cargo, with and without a trailer, on the mass of the cargo, the condition of the vehicle, the route it is performing, the design of the vehicle, its engine, type and category, and so as well as a number of other factors.
To take into account operational, climatic, road transport, as well as other factors, correction factors are applied. They are set in the form of an increase or decrease in the initial value of the consumption rate of fuel and lubricants and fuel, expressed as a percentage.
But it should be borne in mind that when transporting a vehicle in a suburban area, there is no need to use correction factors.
It is in the order on the approval of fuel and fuel consumption standards, which is signed by the head of the enterprise, and the specific value of the correction factor is indicated. In the future, data on consumption rates are used in the fuel accounting program, this will increase the calculation speed and avoid errors.
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Fuel consumption standards for 2018: latest edition (Ministry of Transport of the Russian Federation)
To write off the cost of fuel and lubricants, it is necessary to take into account the approved fuel consumption rates. Download the latest edition of the Ministry of Transport of the Russian Federation on fuel consumption standards for 2018.
Fuel consumption rates are needed by companies and entrepreneurs who operate vehicles. They are used for both statistical and economic purposes. For example, to calculate the cost of freight transportation or transport services. In addition, the norms are used to calculate income tax.
Expenses for the maintenance of vehicles and the purchase of fuel and lubricants are included in other expenses associated with the production and sale. Accordingly, such costs reduce taxable income. 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 cost of fuel and lubricants, it is convenient to be guided by the methodological recommendations and norms of the Ministry of Transport of the Russian Federation.
Fuel consumption rates for 2018 in the latest edition of the Ministry of Transport of the Russian Federation
Fuel consumption rates were approved by the Ministry of Transport of the Russian Federation in 2008 - Order No. AM-23-r dated March 14, 2008. The last edition is dated July 14, 2015 No. HA-80-r.
Download Fuel consumption standards for 2018: order of the Ministry of Transport of the Russian Federation (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 it was not required to ration expenses (letter No. 03-03-06 / 1/20097 dated 03.06.2013, subparagraph 11, paragraph 1, 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 approved indicators.
The current fuel consumption standards for 2018 for all types of vehicles can be viewed and downloaded in the latest edition of the Ministry of Transport of the Russian Federation at the link above.
Another common reason for tax claims is compensation for the use of employee cars. Compensation rates are established by Decree of the Government of the Russian Federation of February 8, 2002 No. 92. For cars with an engine capacity of up to 2 thousand cubic meters. cm - 1200 rubles, with an engine capacity of over 2 thousand cubic meters. cm - 1500 rubles. The norms already include the reimbursement of all costs: depreciation, repairs, gasoline, oil, washing.
Sometimes companies overpay for gasoline. After all, outdated norms cover a maximum of one refueling of a car. Doing so is risky. Officials prohibit writing off gasoline (letter of the Ministry of Finance of Russia dated December 4, 2015 No. 03-03-06 / 70852). Therefore, the tax authorities will certainly remove the costs.
To secure expenses, make the most detailed waybills. They should have a detailed itinerary. If it is not there, it is possible to protect expenses only in court (decree of the Arbitration Court of the North Caucasus District dated February 25, 2016 No. F08-626 / 2016).
By the way, the movement of cars can be tracked using gps-navigators or the GLONASS system. Printed information about the routes will confirm the costs (letter of the Ministry of Finance of Russia dated 06/16/2011 No. 03-03-06/1/354).
For personal cars of employees, you can also write off the cost of gasoline. To do this, a car rental agreement is concluded with the employee (letter of the Ministry of Finance of Russia dated 10/15/2010 No. 03-03-06 / 1/649).
Approval of fuel consumption standards in 2018
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 standards, which may differ from those approved by the Ministry of Transport. However, if the norms are very different from those recommended, this may lead to disputes with the tax office. Inspectors may recognize expenses as economically unjustified and charge additional income tax.
When developing and approving an order on fuel consumption standards in an organization, it is worth following the recommendations of the department. However, this can be increased depending on various factors. For example, taking into account the season of car operation (summer and winter), the population in the city of operation of transport and the age of vehicles. The Ministry of Transport allows increasing consumption rates for cars that have been in operation for more than 5 years.
The order can not be re-approved every season. It is easier to immediately indicate in the document the summer and winter fuel consumption rates with periods of their action. In this case, the order should be supplemented only when updating the vehicle fleet and acquiring new cars.
Sample order on approval of fuel consumption rates for company vehicles
Order form on approval of fuel consumption rates for company vehicles
Sample order on approval of fuel consumption rates in 2018
ORDER No. 11
on approval of fuel consumption rates
For the period from January 1 to June 30, 2018, I order to approve the AI-92 gasoline consumption rate 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 control run 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
Order form on approval of fuel consumption rates and correction factors (surcharges)
Sample order on approval of fuel consumption rates and correction factors (surcharges)
When developing an order, an enterprise can apply multiplying factors. If the enterprise is located in a city with a population of over 5 million people, the fuel consumption rate can be increased by 35%. In cities with a population of 1 to 5 million people, the norm can be increased by 25%, etc.
Fuel consumption can also be changed depending on the season of operation. Allowances to the norms are valid from different months depending on the region. For example, in Moscow you can write off 10% more fuel than in summer.
The Ministry of Finance allows not to ration the cost of gasoline (letter dated 06/03/2013 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 increase its standards even from October, if the weather deteriorates sharply.
Limited Liability Company "Persona"
ORDER No. 10
on approval of fuel consumption rates
Moscow 27.05.2018
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 coefficients (surcharges) taking into account local operating conditions of passenger cars (based on section 1 of the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r):
- an allowance for work in a city with a population of over 5 million people - 35 percent;
- allowance for work in a city with a population of 1 to 5 million people - 25 percent;
- allowance for work in a city with a population of 250 thousand to 1 million people - 15 percent;
- allowance for work in a city with a population of 100 thousand to 250 thousand people - 10 percent;
- allowance 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;
- surcharge for cars that have been in operation for more than eight years, with a total mileage of more than 150,000 km - 10 percent;
- surcharge for the use of air conditioning in the car - 7 percent.
The order certifies the management of the enterprise with a signature and familiarizes all drivers who work at the enterprise with its text.
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Order on the norms of fuel and fuel consumption
The Order on Fuel and Lubricant Consumption Rates is a document used to determine the consumption rates of fuels and lubricants, taking into account the brand, modification of the car, as well as the work performed by a particular vehicle.
Norms established for general purpose vehicles:
- the base rate, expressed in liters per 100 km of the car in running order (the indicator directly depends on the design of the vehicle, its category, units, purpose and type of car, as well as directly on the fuel it uses);
- transport norm, expressed in liters (the indicator includes the basic norm and directly depends on the normalized vehicle load, the mass of the transported cargo, taking into account the operating conditions of the vehicle);
- per 100 km of run of the car, carried out transport work;
- per 100 ton-kilometers of a truck performing transport work, taking into account a road train with a trailer (semi-trailer) containing cargo or without it.
It should be borne in mind that when determining fuel and fuel consumption rates, it is necessary to take into account correction factors, the size of which depends on climatic, road transport and other operational factors. An act of control measurement of fuel consumption may serve as the basis for the order. The order must be approved by the immediate head of the enterprise.
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The organization must justify the cost of fuel in tax accounting. To do this, you can use the fuel consumption rates for 2018, approved by the Ministry of Transport of the Russian Federation in the latest edition. You will find a table of standards by type of transport in the article.
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Why use fuel write-off rates
Expenses for the purpose of accounting for the tax base for income tax must be justified. The Tax Code does not oblige to ration the cost of fuel, and according to the Ministry of Finance, this is also not required (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875). But officials of the Federal Tax Service demand not only to ration such expenses, but also to adhere to the fuel consumption rate for 2018 of the Ministry of Transport of the Russian Federation.
Under these conditions, the organization has three options:
- Write off expenses according to actual data. In this case, you need to be ready to defend your point of view in court,
- Account for expenses according to self-developed norms,
- Write off expenses according to the limits approved by the Decree of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. This is the easiest and safest option, so it's best to use it.
The tax authorities will remove the cost of gasoline if you can not justify them. For example, when you write off fuel in excess of the norms that you yourself have established. Many use the standards of the Ministry of Transport, but these may be their own standards. In order not to lose costs, justify the excess. It is possible at any time of the year, including summer. There are two ways to justify the increased fuel consumption>>>
Fuel and lubricants standards for 2018, approved by the Ministry of Transport of the Russian Federation in the latest edition
For each car, fuel consumption limits are set individually, taking into account the following factors:
- Car model,
- vehicle mileage,
- Basic fuel consumption approved by the Ministry of Transport,
- Increasing coefficients.
Calculate the gasoline consumption rates for passenger cars for 2018 using the formula:
The Ministry of Transport of the Russian Federation has established basic fuel and lubricant standards for each brand of transport, and the final enterprise calculates independently, taking into account multiplying factors.
Surcharges and coefficients to fuel consumption rates
By order of the Ministry of Transport, a number of allowances and coefficients have been defined that increase fuel consumption rates depending on road, climatic and other operating conditions of vehicles.
Winter allowances for fuel consumption in 2018. Winter surcharges are applied in the cold season, because the fuel consumption for warming up and operating the machine increases in winter. Allowances are set separately for each climatic region:
- Central,
- Northwestern,
- North Caucasian,
- Volga,
- Ural,
- Siberian,
- Far Eastern.
For each region there are:
- The duration of the supplement
- The maximum amount of the winter allowance.
In the Altai Territory, a winter surcharge can be applied for 5.5 months from November 1 to April 15. The maximum winter allowance in this region is 15%.
Sometimes early or abnormally long winters occur. Then negative temperatures can be established earlier or continue later than the recommended dates. The Ministry of Transport allows enterprises to independently determine the start and end dates for the application of winter allowances, focusing on the threshold value of the average daily air temperature of minus 5 degrees Celsius.
Surcharges for heating the car interior in 2018. In addition to winter surcharges, which take into account the increased fuel consumption for warming up the engine, there are surcharges for heating the vehicle interior. They are used if the cab is heated by an additionally installed heater.
The period of application of the surcharge is determined by transport companies independently, focusing on the threshold value of the average daily air temperature plus 5 degrees Celsius.
If the Ministry of Transport does not set the value of the surcharge for a specific brand of vehicle or heater, then the company determines the standards on its own according to the manufacturer's data.
Other surcharges and coefficients to fuel consumption rates. By order of the Ministry of Transport, several more coefficients have been established that increase fuel consumption rates when the machine is operating in various conditions.
See in the table how fuel consumption increases if the machine works in mountainous areas:
Height above sea level
How much can you increase the limit
New fuel consumption standards for 2018 Ministry of Transport of the Russian Federation: latest version
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The new fuel consumption standards for 2018 of the Ministry of Transport of the Russian Federation in the latest edition are exclusively advisory in nature. The organization has the right to establish the maximum amount of expenses for fuel and lubricants independently. The main thing is to document and justify such expenses.
The cost of fuel and lubricants in tax accounting is reflected as material costs. They are taken into account when taxing profits (under the general system) or calculating the simplified tax system - tax (under the simplified taxation system).
Fuel consumption standards of the Ministry of Transport of the Russian Federation
When calculating the fuel consumption rate, the first problem appears. Thus, by order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r, fuel consumption standards were approved. Previously, the Ministry of Finance of the Russian Federation, and after them the tax authorities, argued that it was within these limits that such expenses should be written off.
You can download the fuel consumption standards of the Ministry of Transport of the Russian Federation at the link:
Moreover, changes to this order are made quite rarely. The last time was 3 years ago. At the same time, many manufacturers have updated the range of their vehicles. As a result, for a large number of road transport there are no standards of the Ministry of Transport at all. How to be in such a situation? For a long time, officials believed that at first they could be guided by the relevant technical documentation and (or) information from the car manufacturer.
And in the future, you need to contact a specialized organization that will develop standards specifically for the car of your company. But in 2013, the policy changed. In a letter dated January 30, 2013 No. 03-03-06/2/12, the Ministry of Finance of the Russian Federation indicated that the Tax Code does not provide for the regulation of such expenses. Therefore, the organization itself must decide whether to take into account the Norms for the consumption of fuels and lubricants in motor transport of the Ministry of Transport of the Russian Federation or not.
Now, without disputes with tax inspectors, you can use the rules that the organization has developed for itself on its own. Practice shows that when such a dispute arises, the judges are on the side of the organization. In their decisions, they emphasize that Chapter 25 of the Tax Code of the Russian Federation does not require rationing of fuel costs.
How to justify the fuel consumption rate
Any expenses must be documented and economically justified. Therefore, in order to control the consumption of fuel and lubricants and confirm the economic feasibility of expenses, it is necessary to determine the internal norms for the consumption of fuel and lubricants for road transport, which is listed on the balance sheet of the organization. You can develop your own rate both on the basis of the recommendations of the Ministry of Transport of the Russian Federation for 2018, and on the basis of the recommended cost rate, which is determined by the manufacturer of the car.
The approval order might look like this:
The approved norms must correspond to the brands of machines, take into account their technical condition and operation features. In order to establish intra-organizational norms for the consumption of fuel and lubricants (approved by order) for certain types of official vehicles, it is possible to conduct control runs of cars (under given conditions). Their result is issued by the act of control arrival in any form. It also makes sense to appoint a commission by a separate order, which will constantly conduct control measurements of fuel consumption on vehicles.
When developing your own standards, the basic fuel consumption rate recommended by the Ministry of Transport for 2018 can be used.
Consumption rates of fuel and lubricants 2018: correction factors
It is advisable to approve separately summer and winter fuel consumption rates. In addition, the rate may also depend on the population in the region where the machine will be operated. The necessary correction factors can also be approved by the organization's order.
The order for the approval of correction factors to the norm may look like this:
If an organization exceeds the established norms and cannot document the validity of this excess, then the costs of fuel and lubricants in excess of the norms established by it cannot be taken into account when calculating income tax. Excessive expenses for fuel and lubricants in this case will not be economically justified.
Fuel consumption rates for 2018 table
The main fuel consumption rates for 2018 for domestic transport are summarized in the table:
Model, brand, modification of the car
Fuel consumption rate - 2018
normy_rashoda_fuel.jpg
Fuel consumption rates are set by companies and individual entrepreneurs not only to control the use of fuels and lubricants, but also to reduce the tax base. Such standards are relevant for business entities using vehicles in their activities, incl. for the transport of goods or passengers.
How to apply fuel consumption standards (Ministry of Transport of the Russian Federation)
Standards for the amount of fuel written off are needed to minimize the risks of disputes with regulatory authorities, including:
- fuel and lubricant consumption rates help to derive the objective value of other costs in the cost of goods or services;
- The amount of fuel and lubricants consumed directly affects the amount of income tax.
Accounting for fuel resources can also be kept at actual costs, but during a tax audit it will be necessary to justify each liter of gasoline.
Obligations to ration fuel costs are not provided for by tax law, and the Ministry of Finance does not have such a requirement for enterprises and individual entrepreneurs. The fuel write-off method, taking into account the standards, is caused by the need to justify the entire amount of costs included in the tax base for income tax.
Who sets fuel consumption standards:
- Ministry of Transport - in 2018, the recommended standards are given in the order of March 14, 2008 No. AM-23-r (as amended on July 14, 2015). The fuel consumption standards of the Ministry of Transport of the Russian Federation can be used by companies and individual entrepreneurs as a guideline or recommendation, but for motor vehicles and those employed in the control and management system of enterprises, these standards are mandatory. This position is reflected by the tax authorities in a letter dated September 21, 2015 No. AC-4-10 / 16581 and in paragraph 1 of Section 1 of the Appendix to Order No. AM-23-r.
- Business entities themselves can also calculate and approve fuel consumption standards (for example, using a control measurement act or order).
The fuel consumption rates of 2018 may contain a number of decreasing or increasing factors - this is necessary to optimize costs, taking into account the time of year and the characteristics of traffic in a particular area.
The Ministry of Transport of the Russian Federation regulates fuel consumption norms by law, the latest version of its standards takes into account the adjustments made by order No. HA-80-r of 07/14/2015. If the norms for fuel, oils or other fuels and lubricants have been exceeded, it is necessary to prepare documents that can justify the need for increased consumption in a particular situation. For this purpose, you will need travel sheets.
Fuel consumption rates for 2018 are set separately for different makes and models of cars with reference to the modification of the car. There are several types of fuel standards:
- Basic fuel consumption rates. They are measured in liters for every 100 kilometers, provided that the vehicle is in running order.
- Transport norm with meters in liters per 100 km of track in the conditions of transport operations.
- Standards for buses, dump trucks.
- Limits for trucks, reflected in liters with reference to 100 ton-kilometers.
Not in all cases, the fuel consumption rate is indicated in liters, gas is fixed in cubic meters of CNG. If we are talking about liquefied gas, then the meter is a liter of LPG.
Calculation of the fuel consumption rate
Fuel limits are calculated separately for each route and vehicle. The value of possible correction factors is taken from Section 2 of the Appendix to the Order of the Ministry of Transport No. AM-23-r. For one machine, it is allowed to apply several coefficients at the same time, depending on the circumstances and current needs.
For example, on July 12, 2018, a VAZ-21114 car was sent from Feodosia (Republic of Crimea) to Anapa (Krasnodar Territory). While driving, the driver used the air conditioner. The car was produced in 2011 (it has been in operation for more than 5 years), the total mileage is 112 thousand km. The distance between the points of departure and arrival is 214 km. Calculation:
- the basic fuel consumption rates for 2018 were set by the Ministry of Transport for this make and model of car at the level of 8.1 liters per 100 km;
- taking into account the life of the car and the total mileage, you can apply a correction factor of the increasing type equal to 5%;
- fuel and material consumption rates can be increased by 7% by operating the vehicle with air conditioning on.
To obtain the final value, we use the standard formula (clause 7 of the order of the Ministry of Transport No. AM-23-r):
Norm \u003d 0.01 x Base fuel consumption rate x Current mileage along the route in km x (1 + 0.01 x The total value of increasing and decreasing coefficients).
According to the conditions of the example, the calculation of the fuel consumption rate looks like this:
0.01 x 8.1 x 214 x (1 + 0.01 x (5 + 7)) = 19.41 liters.
The norms of fuel consumption in transport for this route will be 19.41 liters.
Calculation of the fuel consumption standard
If the organization has vehicles, the cost of fuel and lubricants for them will be one of the cost items. And the organization will need to keep records of the purchase and expenditure of fuel and lubricants. The current tax legislation does not require commercial organizations to set fuel consumption standards for cars. And the standards for the consumption of fuels and lubricants in road transport approved by the Ministry of Transport (Decree of the Ministry of Transport dated March 14, 2008 No. AM-23-r) are not mandatory for such organizations (Letters of the Ministry of Finance dated January 27, 2014 No. 03-03-06 / 1/2875, dated 06/10/2011 No. 03-03-06/4/67). At the same time, in order to avoid claims from regulatory authorities, as well as in order to increase the control and responsibility of drivers for the consumption of fuel and lubricants, organizations can calculate fuel consumption standards. Such a calculation, as a rule, is made on the basis of the Methodological recommendations of the Ministry of Transport of March 14, 2008 No. AM-23-r and is drawn up, for example, by an act of control measurement of fuel consumption.
The results of calculations based on fuel consumption standards for the Ministry of Transport in 2018 can be issued in the form of an order.
We determine the fuel consumption standards for cars 2018
How the organization will issue the calculation of the fuel consumption standard, it decides for itself. For example, in the act of control measurement of fuel, drawn up by a commission specially created for this purpose, you can specify:
- the route, during the movement along which the calculation was made, and the distance traveled;
- the amount of fuel in the car's tank, as well as the odometer reading at the beginning of the measurement and at its end.
In addition, the organization can additionally set increasing and decreasing coefficients depending on specific conditions (season, road conditions, traffic jams, etc.). If an organization decides to take into account for tax purposes the cost of fuel and lubricants only within the limits of the standards, in order to reduce the complexity of calculating the “tax” value of the consumed fuel, it is advisable to set its rate taking into account all possible multiplying factors. Consequently, fuel consumption rates for the same car will differ only by conditional seasons (“winter” or “summer”).
Here is an example of an act that can be used to calculate the fuel consumption standard for a car:
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Order on the norms of fuel and fuel consumption
When determining fuel consumption rates, a distinction is made between the basic value of fuel consumption and the calculated standard value, taking into account the transport work performed and the operating conditions of the vehicle. The base value of fuel consumption is determined for each model, brand or modification of the car.
For general purpose vehicles, the following types of standards are established:
- the base rate in liters per 100 km of run of a motor vehicle in running order (depends on the design of the vehicle, its units, category, type and purpose of the vehicle, on the type of fuel used, takes into account the curb state of the vehicle, a typified route and driving mode in operation);
- transport rate in liters (includes the base rate and depends on the carrying capacity or rated load, or on the specific mass of the transported cargo, taking into account the operating conditions of the vehicle):
- per 100 km of transport work;
- per 100 ton-kilometers of transport operation of a truck, it takes into account the fuel consumption additional to the base rate when driving a car with a load, a road train with a trailer or semi-trailer without a load and with a load.
Accounting for road transport, climatic and other operational factors is carried out using correction factors established as percentages of an increase or decrease in the initial value of the fuel consumption rate.
It should be noted that in the case when vehicles are operated in a suburban area outside the city limits, correction factors are not applied.
If it is necessary to use several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.
Also, the specific value of the correction factor is established by order or order of the head of the organization or the local administration. Subsequent accounting of fuel and lubricants is carried out in the program for calculating fuel consumption used by the organization or by manual accounting.
Tax base for income tax Actual as of: May 23, 2016 To calculate any tax, you need to decide on 3 main elements (clause 1, article 52 of the Tax Code of the Russian Federation): tax base; tax rate; tax incentives. We already […]
Companies using vehicles can take into account the cost of fuel and lubricants, if they have the necessary supporting documents for this. In order to streamline this procedure and ensure correct accounting for fuel costs, their consumption rates are set, and when writing off, an appropriate order is drawn up.
The order on the consumption rates of fuel and other fuels and lubricants used in the maintenance of a car or other means of transportation is drawn up in accordance with the Order of the Ministry of Transport of the Russian Federation No. AM-23-r dated 14.03.08.
Standards for the consumption of fuel and lubricants can be taken as standard, established by the Ministry of Transport. You can conduct control measurements and determine the fuel standards for a particular vehicle. The results obtained are issued in the form of an order.
The write-off of expenses for the purchase of fuels and lubricants is drawn up by an act with a specified frequency. For example, a period of one month may be set. In this case, at the end of each month, a write-off act is formed, to which all justifying documents are attached. All papers are handed over to the accounting department for the correct accounting of the cost of fuel and lubricants in the company's expenses. The frequency of write-offs is subject to reflection in the order.
How to issue an order on fuel consumption rates
From the title part of the text, the reasons for preparing the order should be indicated: ensuring an orderly and systematized accounting of expenses for fuels and lubricants and fuel, confirming the validity of the expenses incurred for fuel and lubricants. The latter is relevant for the calculation of income tax.
The administrative part of the order establishes consumption rates for various vehicles used by the enterprise. It is these standards that will be used when writing off fuel and lubricants. Norms may differ for different climatic conditions, seasons, vehicle operating conditions.
The order establishes specific consumption figures - in liters per kilometer. It is indicated how the costs will be written off - on the basis of which documents, with what frequency. The date from which these standards will be used when writing off fuel and lubricants is determined.
In addition, orders are issued to individual responsible persons, with the aim of competently accounting for costs and their application at the enterprise:
- the head of the transport department is instructed to ensure the consumption of fuel and other lubricants within the limits established in the order;
- the chief accountant is given an order to control the execution of the necessary documentation and the correct accounting of materials written off to expenses, taking into account the norms;
- the responsible officer is instructed to control the execution of the orders of the order, it is allowed to leave control over himself.
The drafted sample order is put into effect after approval by the head, taking into account the date indicated in the administrative part.
Fuel order.
Orders for fuel consumption, depending on the operating conditions of vehicles, can be of 2 types.
1. For the first type, the operating conditions of vehicles are not permanent. During the shift, the car can be used both in the city and outside the city, it can work both on an hourly basis and on a piecework basis. Under these conditions, fuel is written off by calculating each waybill to determine specific mileage for different vehicle operating modes. according to the base or transport norm with the use of increasing (reducing) coefficients.
2. The second type of vehicle operating conditions is characterized by constant, unchanging modes of operation. Under these conditions, the fuel consumption for each waybill is determined by the product of summer or winter operating standard for the total mileage. The case of the operation of vehicles in constant and unchanging conditions is the delivery of food to retail outlets in urban areas.
An example of an order of the 1st type.
Order No. __ dated ____________________________
"On the write-off of fuel for the operation of vehicles."
1. Install the following basic norms and allowances for age vehicles, respectively:
1.1 For a passenger car GAZ-3110 state. number (___) - 12.2 l \ 100 km and 10% for age.
1.2. For cargo onboard vehicle GAZ-3302 "Gazelle" state. Number (___) - 15.5 l \ 100 km and 5% for age.
1.3. For GAZ-2705 van Number (___) -15.0 l \ 100 km and 5% for age.
2. Install the following transport norms and allowances for age respectively:
2.1. For bus KAVZ-3976 state. number (___) - 30 l \ 100 km and 10%.
3. Set the following increase and decrease factors common to all vehicles:
a) for the operation of cars in the winter (from 5 to 20%) - in general for the winter period or by months;
b) for the operation of cars in the city - (+) from 5 to 25 percent;
c) for frequent technological stops - (+ 10% (except for GAZ-3110);
d) in winter for starting and warming up engines - (+ 8%);
e) outside the suburban area - (-10%);
4. In the case of other allowances, a corresponding entry is made by the responsible person in the column "Special Marks" of the waybill.
5. Accountants write off fuel according to basic and transport standards, mileage in different modes using the above coefficients.
Director _________________
2. An example of an order of the 2nd type.
Order No. ___ dated ____________________________
"On the Establishment of Operational Norms of Fuel Consumption".
1. Set constant values of incremental allowances to base fuel consumption rates:
winter allowances - 15%; urban conditions 15%; frequent technological stops 10%; for starting and warming up engines in winter - 5%.
2. Establish the following operational fuel consumption rates and increasing coefficients for the service life of vehicles:
3. Accountants write off fuel according to operational summer standards (May - October) and operational winter standards (November - April) for the total mileage.
Director _____________________________
Autotrans-consultant.ru.
