If you are looking for, then you can download a sample at the end of this short article.

We also invite you to download Methodological recommendations AM-23r and the addition to them HA-50r on our resource. You can also find links to these two documents below. And now about the order itself.

The basis for a reasonable write-off of fuel consumption is not only the presence of a base rate that you found in the recommendations or ordered from us. The basis will be an internal document signed by the head, which will specifically indicate the relevant data (more on this later). This document is called fuel consumption order.

ORDER ON FUEL CONSUMPTION STANDARDS. CONTENT.

In the order in the plot, you indicate in connection with what and for what purpose you set the fuel consumption rate. Further, in the very text of the order on fuel consumption rates, you indicate on the basis of what you set them.

There are two options here.

First option- this is based on and / or addition to them and .

Second option- if you ordered. Then you indicate that on the basis of the calculations made by Transport Consulting LLC under the contract (No., date).

The car must indicate the brand and state registration plate. This is necessary for its identification.

Then again there are two options.

First- it is you who immediately indicate the final operating standards, taking into account the correction factors. That is, summer standards, winter standards, with or without air conditioning, in the city or on the highway (taking into account summer and winter).

Second option(and in my opinion this is the most convenient option) - this is to indicate not the final operating standards, but the name of the correction factors with which you will work and their sizes.

All options you can determine for yourself. Which one is more convenient for you to work with and arrange fuel consumption order.

SAMPLE ORDER ON FUEL CONSUMPTION RATES

About the sample order is drawn up according to one of the options and this does not mean that it should be so. In any case, you can compose or modify the downloaded sample for your organization. The main thing is to indicate the binding of a particular car to a specific base fuel consumption rate.

BASIC RATES OF FUEL CONSUMPTION MINTRANS

As promised at the beginning of this short article, I am enclosing two documents from the Ministry of Transport that will facilitate your work on a reasonable write-off of fuel consumption. TOTAL:

• LLC "Transport Consulting" calculates the basic norms (as well as) not in order to guess them or fit into them, but we calculate them so that you justify your expense to the supervisory authorities.

  That is, to the question: “Can your car consume so much fuel?” the answer should be: “Yes, it can. Here's the calculation."

  Therefore, we will calculate, adjust and agree with you individual real rates for a reasonable write-off.

  Your problems are our solution.

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:

1. the head of the transport department is instructed to ensure the consumption of fuel and other lubricants within the limits established in the order;
2. 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;
3. 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.

Companies using vehicles for work bear the cost of maintaining them. First of all, these are expenditures on fuels and lubricants - fuels and lubricants. These include fuel, various fluids and oils. The write-off of fuel and lubricants is carried out according to the norms - either independently established or approved by the Ministry of Transport. At the same time, the organization issues an order on the norms for writing off fuel and lubricants in relation to various vehicles. In the article below, we suggest downloading a sample of such an order.

Consumption rates for fuel and other fuels and lubricants are established after control measurements in various conditions. In the course of these measurements, it is determined how much fuel and lubricants are consumed by a particular car per 100 km, after which the fuel consumption rates are approved by order.

In the future, when writing off fuels and lubricants, the accountant will be guided by the approved standards. Such an order will serve as a justification for writing off expenses and accounting for them in taxation.

The order will also make it possible to systematize fuel consumption at the enterprise.

How to draw up an order to establish the fuel consumption rate

Registration is carried out on letterhead after measuring fuel consumption. The order can be drawn up for each individual vehicle or for the entire enterprise.

• establish consumption rates for transport - the brand of the vehicle is explained, the established rates for various operating conditions of the car, for example, by season (summer, winter);
• ensure economical expenditures of fuel and lubricants in accordance with the introduced standards - this obligation may be assigned to the person responsible for the operation of vehicles, for example, the head of the transport department;
• keep records and write off fuels and lubricants, in accordance with the prescribed standards - this order applies to an accountant conducting postings for the write-off of fuels and lubricants;
• appoint a certain person responsible for the execution of the order - his position and full name are indicated.

The drafted sample order for the write-off of fuel and lubricants according to the norms is signed by the head of the enterprise, after which it is brought to the attention of all persons registered in it. The signatures of each responsible employee are put under the signature of the director.

The norms established for winter are applied from the beginning of October to the end of March, the rest of the time summer fuel consumption norms apply.

It is possible to specify only summer standards, while winter ones can be obtained by applying a coefficient. In winter, the consumption of fuel and lubricants increases.

The company can also use the existing standards set by the Ministry of Transport - the number of liters used per 100 km. Self-established norms are determined by the commission, which makes the necessary calculations on the basis of waybills, consignment notes, indicating the volume of goods transported. Also, limit-fence cards, acts of work performed can serve as grounds for documents.

After the calculations are made, the commission draws up an act establishing the norms for writing off fuel and lubricants. On the basis of this act, a write-off order is issued. An example of its design is offered to download below.

What norms to choose for the winter

Start the transition to winter fuel consumption rates by deciding which rates - your own or official ones - the company will apply. When calculating income tax, the costs of maintaining vehicles, including fuel and lubricants, are not standardized (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). But there are advisory standards 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 for percentages by which the standard summer rates can be increased in winter. The standards for the winter depend on the region of Russia. Percentages can be seen in the visual table below.

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

No. pp	Regions of Russia (by federal districts)	Number of months and duration of winter surcharges	Maximum value of winter allowances, not more than, %
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 with the adjacent administrative district	6.0 01.XI...30.IV 6.5 15.X…30.IV	15
22	Arkhangelsk region (excluding 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-Balkarian 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. Volga
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 Komi-Permyatsky 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-Permyatsky Autonomous Okrug	6.0 15.X...15.IV	18
V. Ural
58	Kurgan region	5.5 01.XI...15.IV	10
59	Sverdlovsk region.	5.5 01.XI...15.IV	10
60	Tyumen region (excluding Khanty-Mansiysk and Yamalo-Nenets Autonomous Okrugs)	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 Okrug	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.ХI... З0V	18
66	Republic of Tuva	6.0 01.ХI...30.IV	18
67	The Republic of Khakassia	6.0 01.ХI...30.IV	18
68	Altai region	5.5 01.XI...15.IV	15
69	Krasnoyarsk Territory (excluding Taimyr and Evenk Autonomous Okrugs)	5.5 01.XI...15.IV	15
70	Irkutsk region (excluding Ust-Orda Buryat Autonomous Okrug)	6.0 01.ХI...30.IV	18
71	Kemerovo region.	6.0 01.ХI...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.ХI...30.IV	18
76	Taimyr Autonomous Okrug	7.0 15.X...15.V	18
77	Ust-Orda Buryat Autonomous Okrug	6.0 01.ХI...30.IV	18
78	Evenk Autonomous Okrug	7.0 15.X....15.V	18
79	Aginsky Buryat Autonomous Okrug	6.0 01.ХI...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 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 Okrug	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.ХI..01.III	5

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

If the company decided to establish its own standards, then the limits are ordered by the head of the organization. They must correspond to the brands of machines, take into account their technical condition and operation features. See below for a sample order on fuel and lubricants standards.

Details of the order on winter norms

In the order on winter standards, it must be said from what date the company applies them. In the order, it is necessary to describe in detail information about the car for which the company sets a new standard. Write the brand of the car, its modification, state registration plate. Then there is less risk of getting confused and overestimating 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 there is no confusion during the check 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 may be, for example, the head of the AHO or the head of the transport department. This employee must be familiarized with the new order. Also inform the accounting officer who is responsible for accounting for fuel costs that the company has switched to winter fuel consumption rates.

Recent changes in fuel standards

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

The Ministry of Transport has increased the coefficients for million-plus cities. Now the maximum allowance has increased from 25 to 35 percent. And this value applies to cars that are used in cities with a population of over 5 million people. In cities with a population of 1 to 5 million people, the rate of write-off of fuel and lubricants can be increased by 25 percent.

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 applying this surcharge is the presence of regulated intersections, traffic lights or other traffic signs.

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.