To simplify the procedure for writing off fuel and lubricants, the Ministry of Transport of the Russian Federation has traditionally established fuel consumption standards for 2018. Also, the latest edition of the decree No. AM-23-r in force in the Russian Federation, regulating this issue, has received a number of additions and clarifications for cars and trucks, as evidenced by the summary table of the document .
Fuel consumption standards for 2018 - latest version of the law
The main Russian legal act regulating almost all fuel consumption standards for 2018 is Decree No. AM-23-r, it was issued by the Ministry of Transport in 2008. To ensure that the standards for cars, trucks or any tractor correspond to real values, the Ministry of Transport constantly clarifies consumption indicators , new car models are also introduced every year. For example, since 2017, the table has been supplemented with such models as Lada Granta 219020 1.6, Honda Accord IX 2.4, Toyota RAV4 2.0 2W.
Fuel consumption standards for 2018 - Ministry of Transport of the Russian Federation in the latest edition
Although the Russian Ministry of Transport regularly reviews the contents of the order on how fuel and lubricants are consumed in road transport, it indicates that all specified fuel consumption standards, which the latest edition (its summary) contains, are not mandatory for use, as evidenced by the official website ministries. That is, any organization has the right to establish its own standards; for this, only an internal order for the enterprise is needed. In any case, to account for fuel in expenses, you will need documents confirming the purchase, these could be:
- card issuer report;
- available cash register receipts;
- coupon stubs.
Any other profile reporting documentation valid in the Russian Federation will be suitable. You will also need a document confirming that the vehicle was used for the needs of the organization. It could be:
- waybills - their form can be any (standard, developed independently);
- reports from fuel consumption and mileage monitoring systems, they must be printed and signed;
Fuel consumption can be confirmed by the corresponding accounting certificate.
How to calculate fuel consumption rates
All fuel standards contained are only basic and are based on engine power and the number of pistons. The Ministry of Transport also indicated that the basic indicator can be supplemented with a number of values that adapt the flow rate to specific conditions, that is, making it realistic. For example, according to the order, when calculating winter spending, you need to add 5-20% to the indicator that the table contains. The latest edition of the profile document indicates why this coefficient is different - in the south, in the south, due to milder climatic conditions, a car consumes only 5% more fuel than in the summer, and in the north (for example, in the Republic of Sakha) by 20%. This applies to cars and trucks.
The calculation of the fuel and lubricants used also depends on the size of the settlement. For example, when up to 100 thousand people live in a city, the organization can use another increasing factor - 5%; in larger settlements it is higher. So, since 2017, the table for cars and trucks indicates that in cities whose population exceeds 5 million people, a coefficient of 35% should be used.
The latest edition of the order indicates that the age of the car is an important aspect for the consumption of gasoline and diesel. Therefore, when a calculation is made for cars and trucks, then if the vehicle is 5 or more years old, an increasing coefficient of 5% is used; if the car is over 8 years old, then the coefficient will be 10%.
Fuel consumption standards for 2018 for vehicles in the table
Since more than 800 brands of cars are used in the Russian Federation, it is quite extensive and allows calculations to be performed in many cases. But still, in cases where the brand used is not available, in this situation it is easy to get out of the situation - you can use the values indicated by the manufacturer, and you are also allowed to approve your own standards.
Fuel consumption standards for passenger cars
- for the VAZ four - 8.5 l;
- 7.7 l is used by VAZ-21099.
The table also contains a number of names of foreign cars, for example, the popular Audi A6 should use 13 hp.
Fuel consumption standards in the table for trucks for 2018
Standards for writing off fuel and lubricants - why they are needed and where to get them in 2018
Fuel and lubricants (fuels and lubricants) are the resource without which vehicles cannot function. The main share of expenses in it is allocated to fuel, which, depending on the type of transport, can be represented by:
- diesel fuel;
- gasoline;
- kerosene;
- natural or liquefied gas.
Legal entities and individual entrepreneurs who own or own such vehicles (in rental) and those carrying out its operation for the purpose of their main activity aimed at generating income must, as fuel and lubricants are consumed, refuel the vehicle with fuel. And most often this operation is carried out by the driver himself in places specially equipped for this - at gas stations not controlled by the taxpayer.
The Tax Code of the Russian Federation does not limit the volumes of fuel and lubricants that can be included in expenses taken into account when determining the taxable base for profit or the simplified tax system, but requires these expenses to be justified (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875).
Therefore, establishing standards for the write-off of fuel and lubricants pursues several goals:
- control is introduced to determine how much the costs of purchasing this type of inventory for a specific vehicle correspond to what is necessary for its normal operation;
- those volumes of fuel and lubricants write-off are determined that, without unnecessary questions from inspectors, can be included in expenses when calculating the profit base or simplified tax system;
- it becomes possible to analyze and plan fuel costs, and therefore optimize them.
Norms for writing off fuel and lubricants in 2018 can be developed independently by each taxpayer. However, there are standards for the write-off of fuels and lubricants approved by the Ministry of Transport of Russia (Order No. AM-23-r dated March 14, 2008), which establish not only the basic volumes of fuel consumption for vehicles of each specific model and brand when operating in a certain technological mode (which is important for specialized vehicles), but also those indicators that influence fuel consumption, indicating the degree of this influence.
When developing their own standards, the taxpayer can take the Ministry of Transport standards as a basis or create their own completely independently from them. If there are no standards for the existing vehicle in the Ministry of Transport document, then they will definitely have to be developed independently. But in any case, the taxpayer will have to approve the application of the selected norms internal document .
Indicators significant for the write-off volume (vehicle lifespan, etc.)
The basic fuel consumption rate is set in the number of liters consumed per 100 km of vehicle mileage. For specialized cars additionally equipped with equipment that runs on the same fuel, there is another standard that reflects the consumption that ensures the operation of this equipment. It is indicated in liters per 1 hour of work.
However, the volume of fuel consumption is also determined by many other factors, which mainly lead to an increase in this volume, but can also serve as a basis for reducing consumption. First of all, these are factors that reflect options for normal operation (loading with cargo or passengers, the presence of trailers/semi-trailers and their weight or loading) and lead to the need to divide the standards into:
- basic, corresponding to the standard equipment of a particular type of car, its usual fuel, typical operating conditions;
- transport, taking into account carrying capacity, specific weight of cargo or normal loading by passengers; for trucks they are set in liters per 100 ton-kilometers.
Each of these standards is adjusted by correction factors that reflect actual operating conditions. Values that increase them (with the necessary detail depending on the gradation used for a specific factor) are set to work:
- in mountainous areas;
- in large populated areas;
- with frequent stops;
- at a reduced speed when driving;
- when running in a new or repaired car;
- when hauling or towing;
- without taking into account the transport component of transportation;
- as a special or technological transport;
- in the absence of roads;
- during periods of extreme climate events.
When using increasing factors for writing off fuel and lubricants, the service life of the vehicle and its mileage are also taken into account. The rate can be increased by:
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- up to 5% for a period of use exceeding 5 years or mileage over 100 thousand km;
- up to 10% for a period of use exceeding 8 years or a mileage of over 150 thousand km.
In addition, you can increase the rate:
- training ride;
- use of air conditioning or climate control installation;
- availability of additional equipment (for example, refrigerators);
- impossibility of turning off the engine at loading and unloading points;
- work in the cold season (depending on the region);
- the need to move for maintenance;
- increase in vehicle weight.
You can reduce the rate when:
- the vehicle's own weight has been reduced;
- work is carried out on simple routes in slightly hilly areas.
The applied coefficients can be summed up taking into account the sign that reflects their essence (increasing or decreasing).
Write-off formula according to the Ministry of Transport
At the disposal of the AM-23-r, the Ministry of Transport provides not only the value of the standards and the limits of their possible adjustments, but also the formulas for writing off fuel and lubricants according to the standard, giving 6 options depending on what type of vehicle they will be used for:
- passenger cars;
- buses;
- flatbed cargo vehicles, tractors and vans;
- dump trucks;
- specialized cars - 2 formulas are indicated for them: for those doing work while parked and for doing it while driving.
Each of the formulas takes into account the specifics of the operation of transport of the corresponding type, as a result of which the formula:
- for a passenger car it turns out to be the simplest, in which the norm taken from the reference book is divided by 100, multiplied by the actual mileage and by a correction factor;
- for a bus it contains an additional term reflecting the fuel consumption for using the heater, taking into account its operating time;
- for trucks (except for dump trucks and specialized ones) uses 3 standard values (for the mileage of the vehicle itself, for the weight of the trailer/semi-trailer and for transport work), each applied to its own indicator, and the sum of these products is then divided by 100 and multiplied by a correction factor;
- for dump trucks, 3 norm values are also used (for the transport work of the dump truck itself, for the weight of its trailer/semi-trailer and for each trip with a load), but division by 100 and a correction factor are applied to the sum of the products obtained from the first 2 types of norms, and the calculation from the 3rd is an additional term to this sum;
- for specialized vehicles that perform work while parked, it contains, adjusted by a correction factor, the amount of calculations made from the standard for mileage divided by 100 (it can be supplemented with a calculation based on the standard for transporting cargo), and from the standard for the operation of special equipment;
- for specialized cars that do work while driving, it is also formed as a calculation amount adjusted by a correction factor, but here it will all be divided by 100 and will be made up of the norms for mileage multiplied by the corresponding indicators and the norms for mileage when performing work.
Thus, the calculation, which is performed according to the standards of the Ministry of Transport, is not so simple. And although examples of such calculations are given in the document of this department that sets standards, it is better to systematize all data related to available vehicles, trying to minimize the possibility of errors in the calculations.
Sample table taking into account calculation data
The best way to monthly systematize vehicle data is an Excel table that brings together information about:
- available vehicles (type, make, license plate, year of manufacture);
- the types of fuel it uses;
- all applied correction factors and their final value for a particular car;
- all standards necessary for calculation for each type of transport;
- indicators obtained per month, to which the corresponding standards will be applied (mileage, operating time of special equipment, trailer weight, cargo weight, mileage with cargo or while performing work, number of riders);
- the volume of standard fuel of a certain type obtained using the calculation formula;
- actual fuel consumption and differences arising in comparison with the calculation according to the norm;
- total costs (standard, total, overspent).
The table may also contain a “Note” column explaining the excess fuel consumption allowed in any specific situations. And the transport itself can be grouped by the types of fuel it uses.
For a sample table for writing off fuel and lubricants according to standards, see our website.
The Tax Code of the Russian Federation does not require rationing of fuel costs for official vehicles. However, with its help, not only the volumes of fuel written off as costs become justified, but also control over consumption is exercised. You can develop standards yourself or use those approved by the Russian Ministry of Finance. In addition to the standards, the Ministry of Finance document provides the values of correction factors for them, as well as formulas and examples of calculation for different types of vehicles. For practical application, it is better to systematize the data used in the calculation on a monthly basis, bringing them into a single table.
"Construction: accounting and taxation", 2008, N 5
By order of the Ministry of Transport of Russia dated March 14, 2008 N AM-23-r, the Methodological Recommendations “Consumption standards for fuels and lubricants in road transport” (hereinafter referred to as the Methodological Recommendations) were put into effect. As follows from paragraph 1 of this document, the established standards are intended for motor transport enterprises. At the same time, enterprises in other sectors of the economy (not motor transport) can also apply these standards.
As a rule, no organization can do without the use of vehicles, and enterprises in the construction industry are no exception. Be it powerful trucks and special vehicles, the latest models of premium foreign cars - the executive class, or simpler cars purchased for managers and mid-level specialists. All cars (owned by an organization, rented or received under a leasing agreement) require fuel, therefore, the problem of rationing fuels and lubricants cannot but interest an accountant.
General information
The Ministry of Transport document highlights:
- three types of fuel consumption standards (basic, transport and operational) for general purpose vehicles;
- fuel consumption standards for the operation of special vehicles.
We will turn to special vehicles later, and now we will consider in detail the provisions relating to general purpose vehicles. So, the basic norm is in liters per 100 km of vehicle mileage in running order. The transport norm is the fuel consumption in liters per 100 km (l/100 km) of mileage during transport work:
- dump truck based on its curb weight and normalized load (with a coefficient of 0.5);
- bus, taking into account its curb weight and nominal passenger load.
In addition, transport standards have been established in liters per 100 ton-kilometers (l/100 t-km), which, when carrying out the transport work of a truck, take into account fuel consumption additional to the basic rate when driving a vehicle with cargo, a road train with a trailer or a semi-trailer without cargo and with cargo or using previously established coefficients for each ton of transported cargo, the weight of a trailer or semi-trailer - up to 1.3 l/100 km and up to 2.0 l/100 km for vehicles with diesel and gasoline engines, respectively. Thus, the transport norm (standard for transport work) includes the basic norm and depends either on the carrying capacity, or on the standardized load of passengers, or on the specific weight of the cargo being transported.
Finally, operational standards are established at the place of operation of the vehicle on the basis of a basic or transport standard using correction factors (surcharges) that take into account local operating conditions, according to formulas approved by the Ministry of Transport in the Methodological Recommendations.
Note. Accounting for road transport, climatic and other operational factors is carried out using correction factors (surcharges), regulated in the form of percentage increases or decreases in the initial value of the norm. The specific amounts of such increases or decreases applied to the standards approved by the Ministry of Transport are established by order or instruction of the enterprise management.
Adjustment of standards
In accordance with paragraph 5 of the Methodological Recommendations, fuel consumption rates increase under the following conditions. The operation of vehicles in the winter season, depending on the climatic regions of the country - from 5 to 20%<1>(the values and validity periods of winter allowances are presented in Appendix No. 2 to the Methodological Recommendations).
Operation 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%;
- from 801 to 2000 m - up to 10%;
- from 2001 to 3000 m - up to 15%;
- over 3000 m - up to 20%.
Car operation in cities with the population:
- over 3 million people - up to 25%;
- from 1 to 3 million people. - up to 20%;
- from 250 thousand to 1 million people. - up to 15%;
- from 100 to 250 thousand people. - up to 10%;
- up to 100 thousand people in cities, urban settlements and other large settlements (if there are controlled intersections, traffic lights or other traffic signs) - up to 5%.
Note. If vehicles are operated in a suburban area outside the city boundaries, correction (urban) coefficients are not applied.
When transporting non-standard, large-sized, heavy, dangerous cargo, cargo in glass, etc., moving in convoys, while escorting and in other similar cases:
- with a reduced average vehicle speed from 20 to 40 km/h - up to 15%;
- with a reduced average speed below 20 km/h - up to 35%.
When running in new cars and those that have undergone major repairs (mileage is determined by the manufacturer of the equipment) - up to 10%.
For "old" cars in use:
- more than 5 years with a total mileage of more than 100 thousand km - up to 5%;
- more than 8 years with a total mileage of more than 150 thousand km - up to 10%.
When working in quarries, moving across a field, hauling timber, etc. on horizontal sections of roads of categories IV and V:
- for vehicles in running order without cargo - up to 20%;
- for vehicles with a full or partial vehicle load - up to 40%.
When working in extreme climatic and severe road conditions during seasonal thaw, snow or sand drifts, heavy snowfall and ice, floods and other natural disasters for roads:
- I, II and III categories - up to 35%;
- IV and V categories - up to 50%.
When using an air conditioner or climate control system:
- while the car is moving - up to 7% of the basic norm;
- When parked, standard fuel consumption is set based on one hour of inactivity with the engine running - up to 10% of the base rate.
When vehicles are idle for loading or unloading at points where, due to safety conditions or other applicable rules, it is prohibited to turn off the engine (presence of cargo that does not allow the body to cool, oil depots, special warehouses and other facilities), as well as in other cases of forced idle time of the vehicle with the engine running - up to 10% of the base rate for one hour of downtime.
In the winter or cold (with an average daily temperature below +5 degrees Celsius) time of year 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 while waiting for passengers, standard fuel consumption is established per hour parking (idle) with the engine running - up to 10% of the base rate.
Note. The scope of the article does not allow us to list all cases and amounts of surcharges to fuel consumption standards. Other situations of increasing standards can be found in paragraph 5 of the Methodological Recommendations.
The fuel consumption rate can be reduced when working on public roads of categories I, II and III outside the suburban area on flat, slightly hilly terrain (altitude up to 300 m) by up to 15%.
If it is necessary to apply several surcharges simultaneously, the fuel consumption rate is established taking into account the sum or difference of these surcharges (clause 6 of the Methodological Recommendations). Thus, the calculated standard value of fuel consumption takes into account the nature of the transport work performed and the operating conditions of the vehicle.
Learning formulas
The document of the Ministry of Transport contains formulas, explanations for them and examples of calculating standard fuel consumption for passenger cars, flatbed trucks, special and specialized vehicles, buses, tractors and dump trucks.
Passenger cars
For passenger cars, the standard fuel consumption value is calculated using the formula:
(formula N 1)
Qн = 0.01 x Hs x S x (1 + 0.01 x D),
Hs - basic fuel consumption rate for vehicle mileage, l/100 km;
S - vehicle mileage, km;
Example 1. According to the waybill submitted by the driver, the mileage of the Kia Sportage 2.0 (4L-1,998-128-4A) on March 31, 2008 in a city with a population of 100 to 250 thousand people was 120 km. The basic gasoline consumption rate for this passenger car (Hs) is 12.9 l/100 km. The order of the director of the company approved the following allowances:
- when working in urban conditions - 10%;
- in the winter season (from November 1 to March 31 inclusive) - 10%.
Let's determine the standard fuel consumption per day using this formula. In this case, the total increase to the basic rate (D) is equal to 20% (10 + 10).
Qn = 0.01 x 12.9 x 120 x (1 + 0.01 x 20) = 19 l.
Let's complicate the conditions of the example, bringing it closer to real life. Nevertheless, we will not consider situations where actual fuel consumption does not coincide with the standard one in these examples (they will be discussed below).
Example 2. Let's change the conditions of example 1. The total mileage of a foreign car on April 1, 2008 was 280 km, including in the city - 50 km, on public roads in the suburban area and beyond - 230 km.
Let's calculate the standard gasoline consumption (Qn):
- in the city: 0.01 x 12.9 x 50 x (1 + 0.01 x 10) = 7 l;
- outside the city: 0.01 x 12.9 x 230 x (1 + 0.01 x 0) = 30 l;
- total: 7 + 30 = 37 l.
Flatbed trucks and tractors
For cargo flatbed vehicles and road trains, the standard value of fuel consumption is calculated using a more complex formula, which allows taking into account the additional load in the form of the weight of the trailer (semi-trailer) and cargo. So, to calculate fuel consumption according to the norm, it is necessary to first determine two indicators.
Firstly, you will need to know the fuel consumption rate for the mileage of a car or road train in running order without load, but taking into account the weight of the trailer (semi-trailer) - Hsan (l/100 km):
Hsan = Hs + Hg x Gpr,
where: Hs is the basic fuel consumption rate for the mileage of a car (tractor) in running order, l/100 km (for a single car or tractor, Hsan = Hs);
Hg - fuel consumption rate for the additional weight of a trailer or semi-trailer, l/100 t-km;
Gpr is the dead weight of a trailer or semi-trailer, i.e.
W = Ggr x Sgr<2>,
where: Ggr - cargo mass, t;
Sgr - mileage with load, km.
<2>Note that in the Methodological Recommendations in this formula, instead of a multiplication sign, there is a subtraction sign. This is an error because it is impossible to subtract the vehicle mileage from the weight of the load. To calculate the number of ton-kilometers performed by a vehicle, you need to multiply these indicators. In the previously valid Standards R 3112194-0366-03, approved by the Ministry of Transport on April 29, 2003, a similar formula is given without distortion.
And now - the actual formula for calculating standard fuel consumption for on-board vehicles:
(formula N 2)
Qн = 0.01 x (Hsan x S + Hw x W) x (1 + 0.01 x D),
where: Qn - standard fuel consumption, l;
S - mileage of a car or road train, km;
Hsan - fuel consumption rate for the mileage of a car or road train in running order without load, l/100 km;
Hw - fuel consumption rate for transport work, l/100 t-km;
W - volume of transport work, t-km;
D - correction factor (total relative increase or decrease) to the norm, %.
Below we will look at the application of this formula using examples, but for now we will note two more important nuances. For cargo flatbed vehicles and road trains performing work counted in ton-kilometers, in addition to the basic rate, the fuel consumption rate increases (calculated in liters for each ton of cargo per 100 km) depending on the type of fuel used (Hw):
- gasoline - up to 2 liters;
- diesel fuel - up to 1.3 l;
- etc. for different types of gas.
In addition, when operating cargo flatbed vehicles, tractors with trailers and truck tractors with semi-trailers, the fuel consumption rate (l/100 km) per road train mileage increases (calculated in liters per ton of trailers and semi-trailers’ own weight) depending on the type of fuel ( Hg):
- gasoline - up to 2 liters;
- diesel fuel - up to 1.3 l;
- etc. for different types of gas.
Example 3. According to the waybill dated April 3, 2008, the total mileage of a single (without trailer) ZIL-433360 on-board vehicle was 220 km, including 100 km with cargo. The weight of the transported cargo is 5.5 tons. Operating conditions do not require the use of surcharges or reductions. The basic gasoline consumption rate is 31.5 l/100 km, the gasoline consumption rate for transporting payload (Hw) is 2.0 l/100 t-km.
The standard gasoline consumption according to the waybill is determined as follows:
- W = 5.5 t x 100 km = 550 t-km - the volume of transport work performed by the vehicle per day;
- Qн = 0.01 x (31.5 x 220 + 2 x 550) x (1 + 0.01 x 0) = 80 l - gasoline consumption is normal.
If the car was working with a trailer, then the standard fuel consumption is calculated in three steps. Accounting for increasing allowances (D), for example, for work in the winter season, in the urban cycle, during break-in, etc., is similar to what we considered in examples 1 and 2.
Dump trucks
Unlike passenger cars and cargo onboard vehicles, for which the Basic Fuel Consumption Rate is established in the Methodological Recommendations, for dump trucks in Sect. 11 of this document provides transport standards. So, for dump trucks and dump truck trains, the standard value of fuel consumption is calculated using the formula:
(formula N 3)
Qн = 0.01 x Hsanc x S x (1 + 0.01 x D) + Hz x Z,
where: Qn - standard fuel consumption, l;
S - mileage of a dump truck or road train, km;
Hz - additional fuel consumption rate for each trip with a load of a dump truck, road train, l;
Z - number of riders with cargo per shift;
D - correction factor (total relative increase or decrease) to the norm, %;
Hsanc is the fuel consumption rate of a dump truck or a dump truck train, which, in turn, is determined by the formula (l/100 km):
Hsanc = Hs + Hw x (Gpr + 0.5q),
where: Hs is the transport norm taking into account transport work (with a load factor of 0.5), l/100 km;
Hw is the rate of fuel consumption for the transport operation of a dump truck (if the coefficient 0.5 is not taken into account when calculating Hs) and for the additional weight of a dump trailer or semi-trailer, l/100 t-km;
Gpr - dead weight of a dump trailer, semi-trailer, t;
q - load capacity of a trailer, semi-trailer (0.5q - with a load factor of 0.5), i.e.
When maneuvering at loading and unloading points for dump trucks and road trains, an additional fuel consumption rate (Hz) is set for each trip with a load of up to 0.25 liters of gasoline and diesel fuel (the corresponding values are also set for gas).
For heavy-duty dump trucks of the BelAZ type, the additional diesel fuel consumption rate for each trip with a load is set at up to 1 liter.
When operating dump trucks with dump trailers, semi-trailers (if the basic rate is calculated for the vehicle as for a truck tractor or an on-board vehicle), the fuel consumption rate increases for each ton of the trailer's, semi-trailer's own weight and half of its rated load capacity (load factor - 0.5<3>):
- gasoline - up to 2 liters;
- diesel fuel - up to 1.3 l;
- etc. for different types of gas.
In cases of operation of dump trucks with a payload coefficient above 0.5, it is allowed to normalize fuel consumption in the same way as for on-board vehicles, according to formula N 2.
Example 4. In accordance with the presented waybill, the mileage of the MAZ-5551 dump truck is 180 km. In this case, 10 trips with a load were made per day (Z<4>= 10). The work was carried out in winter in a quarry.
<4>Let us note one more inconsistency in the Methodological Recommendations. The Ministry of Transport in the calculation formula denotes the number of trips with cargo with the symbol “Z”, while at the same time in the calculation example a different designation is used - “m”.
The transport (with a load factor of 0.5) fuel consumption rate (Hs) for this vehicle is 28 l/100 km, the fuel consumption rate for dump trucks for each trip with a load (Hz) is 0.25 l. In addition, the enterprise has established a bonus for work in winter (D) in the amount of 6%, for work in a quarry - 12%.
Standard fuel consumption is determined as follows:
Qн = 0.01 x 28 x 180 x (1 + 0.01 x 18) + 0.25 x 10 = 62 l.
The procedure for calculating standard fuel consumption when operating a dump truck with a trailer at a load factor above 0.5 (using formula No. 2) is illustrated in example No. 7 given in Appendix No. 5 to the Methodological Recommendations.
Special and specialized vehicles
Special and specialized vehicles with equipment installed on them are divided into two groups:
- vehicles performing work during the parking period (tankers, compressor, drilling rigs, etc.);
- vehicles performing repair, construction and other work while moving (aerial platforms, cable laying machines, concrete mixers, etc.).
Standard fuel consumption for special vehicles performing the main work during the parking period is determined as follows:
(formula N 4)
Qн = (0.01 x Hsc x S + Ht x T) x (1 + 0.01 x D),
where: Hsc - fuel consumption rate for mileage, l/100 km;
S is the mileage of the special vehicle to the place of work and back, km;
Ht is the rate of fuel consumption for the operation of special equipment (l/h) or liters for the operation performed (filling a tank, etc.);
T - equipment operating time (hours) or number of operations performed;
D - total relative increase or decrease to the norm, as a percentage (when operating equipment, only allowances for work in winter and in mountainous areas are applied).
If a special vehicle is also intended for transporting cargo, then in the calculation, instead of Hsc, the indicator of the individual consumption rate (Hsc") is used, which is determined taking into account the performance of transport work using the formula:
Hsc" = Hsc + Hw x W,
where: Hw - fuel consumption rate for transport work, l/100 t-km;
W is the volume of transport work, t-km.
Example 5. In accordance with the waybill, the mileage of the KS-4571 truck crane based on the KrAZ-257 vehicle is 40 km. At the same time, the operating time of special equipment for moving cargo was 6.5 hours.
For this vehicle, the basic fuel consumption rate for mileage (Hsc) is 52.0 l/100 km, for special equipment (Hm) - 8.4 l/h. At the same time, for this special vehicle there is a break-in allowance in connection with the exit from major repairs (D) in the amount of 5% of the norm.
Let's calculate standard fuel consumption using formula N 4:
Qn = (0.01 x 52 x 40 + 8.4 x 6.5) x (1 + 0.01 x 5) = 79 l.
The standard fuel consumption for special vehicles that perform the main work during movement is determined differently:
(formula N 5)
Qн = 0.01 x (Hsc x S" + Hs"" x S"") x (1 + 0.01 x D),
where: Hsc is the individual fuel consumption rate for the mileage of a special vehicle, l/100 km;
S" - mileage of the special vehicle to the place of work and back, km;
Hs"" - fuel consumption rate for mileage when performing special work while moving, l/100 km;
S"" - vehicle mileage when performing special work while moving, km;
D - total relative increase or decrease to the norm, % (when operating equipment, only allowances for work in winter and in mountainous areas are applied).
For vehicles on which special equipment is installed, fuel consumption standards for mileage (travel) are established based on fuel consumption standards developed for basic car models, taking into account changes in the weight of the special vehicle.
Setting standards
The fuel consumption standards used by the organization, as well as correction factors and conditions for their use are established by order of the manager. Obviously, if there are standards approved by the Ministry of Transport, there is no point in introducing and trying to justify higher fuel write-off limits. To avoid conflicts with tax authorities, it is better to use officially established norms. At the same time, the Methodological Recommendations do not contain fuel consumption standards for the operation of special equipment installed on some vehicles. At the same time, it is said that such standards are determined according to data from factories that manufacture special and specialized vehicles, l/h. Therefore, if there are such vehicles, the enterprise must independently approve fuel write-off limits, taking into account the information provided by the manufacturers.
Actual consumption
Having dealt with the methods for calculating standard fuel consumption for various vehicles, let’s move on to the problems of its actual consumption and write-off. And at this stage, the main document for the accountant will be the car’s waybill. Only now he will need information not about the mileage and operating conditions of the car, but about the amount of fuel (the balance when leaving and returning to the garage, the amount of fuel filled in the tank).
Let us remind you that in accordance with the Chart of Accounts and the Instructions for its use, fuels and lubricants are accounted for in subaccount 3 “Fuel” of account 10 “Materials”. At the time of dispensing fuel to the driver<5>its cost is not written off from account 10-3, the movement is reflected in second-order subaccounts by posting: Debit 10-3-2 “Fuel in vehicle tanks” Credit 10-3-1 “Fuel in warehouses” - for the cost of fuel supplied to drivers.
<5>Based on records of the issuance of fuel and lubricants, requirements, limit and intake statements, invoices.
The fuel issued to drivers is kept under their report. The basis for writing off fuel and lubricants from the driver's report to production costs is a waybill. At the same time, the following entries are made in accounting: Debit 20, 23, 25, 26, 29, 44 Credit 10-3-2 “Fuel in vehicle tanks.” As of the last day of the month, the amount of fuel contained in vehicle tanks is confirmed by the act of removing the residues.
Obviously, the actual consumption of fuel and lubricants according to the waybill can be:
- equal to normative;
- less than normal;
- more consumption than normal.
In the first of these cases, as well as in case of minor deviations from the norm (fluctuations in one direction or another on different days, which do not lead to surpluses or overruns for the month as a whole), the cost of production is written off as production costs (including for profit tax purposes). actual fuel consumed. Usually, when considering this topic, the authors note that the organization needs to carefully investigate the facts of excessive consumption of fuel and lubricants in order to establish the causes of this phenomenon. When conducting such investigations, the commission checks the correctness of the calculation of standard and actual fuel consumption, carries out control measurements, finds out the reasons for the overconsumption, and draws up a report indicating the results of the investigation and proposals.
The reason for the overexpenditure may be the technical condition of the car, for example the presence of design defects. In this case, an act drawn up by the commission will allow you to write off the cost of fuel and lubricants based on actual consumption (it is clear that the car must be sent for repairs).
If the overspending occurred due to the driver’s fault, then the head of the enterprise, based on the commission’s proposals, can hold the employee financially liable (recover the cost of fuel and lubricants from earnings). In this case, the expenses include the cost of fuel according to the norm, the amount of excess consumption is written off to account 94 “Shortages and losses from damage to valuables” and subsequently assigned to account 73-2 “Calculations for compensation of material damage.” Of course, the employer has the right to reduce the amount collected from the driver (for example, taking into account his financial condition) or completely release the employee from financial liability (even if there is fault). In this case, the cost of excess fuel is written off as other expenses by posting Debit 91-2 Credit 94 and is not taken into account when calculating income tax.
With a high degree of probability, it can be argued that inspectors, having identified facts of unreasonable excess fuel consumption during the inspection, will demand the restoration of VAT. Arbitrators of various courts, up to the highest level, have repeatedly recognized the claims of the Federal Tax Service regarding the additional accrual of VAT previously legally accepted for deduction as unfounded. However, the organization will need to defend a position different from the official opinion of the Ministry of Finance in court. If the accountant agrees with the demands of the officials, then the restored amount of VAT must be attributed to the increase in the amount of damage caused by the employee and either collected from the earnings due to him, or written off as other expenses that do not reduce taxable profit.
Hurray, savings?!
- incorrectly set consumption rate (wrong make, model of car, etc.);
- calculation error when determining standard or actual consumption;
- distortion of the initial data for calculation (overestimation of actual mileage, weight of transported cargo, indication in the waybill for working with a trailer when it is not actually used, etc.).
Any of these reasons can lead to apparent savings turning into actual excess consumption of fuel and lubricants. In addition, in the last of these cases (distortion of information in the waybill), the amount of accrued wages, for example, for piecework drivers, may be overestimated. Or another case: some enterprises have developed and operate a bonus system for drivers as a percentage of the amount of fuel savings achieved. Therefore, by paying a premium for “false” savings, the organization will inflate its expenses, including for profit tax purposes.
T.Yu.Koshkina
Magazine editor
"Construction:
accounting
and taxation"
Companies that use vehicles are required to comply with fuel consumption standards for 2018. Before writing off, the costs of purchasing fuel are updated in economic terms.
Initially, the organization determines what type of fuel will be used in the future, after which a write-off standard is established. It is worth noting that the driver does not do this. This is the management’s task, since entrusting the driver with filling out the waybill is a mistake. He can enter whatever he wants there, but it is not possible to check the correctness of what is filled out.
So, in the article we will discuss the topic of fuel consumption standards for the current year in the latest edition.
The procedure for writing off fuel and lubricants has been simplified by the Ministry of Transport for the current year. Innovations have appeared for passenger cars and trucks by order No AM-23-r - the main legal act of the Russian Federation on this point.
The Ministry of Transport regularly monitors consumption indicators along with the introduction of new car models to comply with standards for trucks, cars and low-speed vehicles, among others. In 2017, the following cars were included in the table: Toyota RAV4 2.0 2W, Lada Granta 219020 1.6, Honda Accord IX 2.4.
The contents of the order document on the consumption of fuel and lubricants on cars changes regularly, which, in fact, is monitored by the Ministry of Transport of the Russian Federation. However, according to their instructions, organizations are not required to establish standards based on the latest version of the document. In 2018, it is allowed to set your own standards if there is an internal order for the enterprise. However, for fuel costs to be taken into account, proof of purchase is required, namely:
- map report;
- cash register receipts;
- coupons.
Any confirmation from the above is considered valid. In addition to these documents, you must provide confirmation that the driver operated the car for the needs of the company. What can you provide:
- waybill (design does not matter);
- printouts of system reports on car mileage and fuel consumption. A signature is required.
How to calculate fuel consumption rates
The Ministry of Transport indicated that any fuel standards are basic, and they should be based on engine power. It is also worth noting that it is necessary to take into account certain conditions under which the vehicle is used. This is necessary to ensure that costs are as close to real as possible. For example, in winter, when calculating fuel consumption, 5 to 20% is added to the data in the table.
The latest edition for 2018 explains the difference in this coefficient. It all depends not only on winter conditions, but also where exactly the car was used. In the southern part, winters are milder, and therefore fuel is consumed 5% more compared to the summer period. In the North, conditions are tougher, that’s why it’s 20%. This applies to trucks and passenger vehicles.
Also, when calculating fuel, it is necessary to take into account the size of the settlement. If the population of a particular city does not number 100,000 people, then the company can increase the coefficient to 5%. If the population is larger, then the percentage is correspondingly higher. If we take a city with a population of one million, the coefficient will be up to 35%.
The 2018 order states that when calculating fuel consumption, the age of the vehicle must also be taken into account. That is, if the car is older than 5 years, then it is necessary to use an increased coefficient of 5%. If the car is older than 8 years - 10%.
Fuel consumption standards for 2018 for vehicles in the table
Currently, Russian organizations use more than 700 brands of cars. There's plenty to choose from in the table, and you'll likely be able to complete your calculation without any problems. There are times when the brand you use is not in the table. What to do in this case? By law, the organization has the right to use the manufacturer’s data and approve standards based on them.
Fuel consumption standards for passenger cars
Basic standards are calculated per 100 km. Specialists from the Ministry of Transport provide recommendations on standards for passenger cars popular in the Russian Federation:
- four VAZ - 8.5 l;
- VAZ-21099 - 7.7 l;
- Audi A6 - 13 l.
Fuel consumption rates in the table for trucks
Typically, there are no special changes for freight vehicles compared to the previous 2017. Among the popular ones:
- KamAZ - from 21 to 30 l;
- UAZ-3159 - 16 l;
- Gazelle - from 17 l.
The only significant innovation in 2018 was an increased standard for special equipment. technology. We are talking about such equipment as, for example, the construction KamAZ. If the car is used outside the city, on the highway, the coefficient decreases.
Fuel consumption standards for tractors in agriculture
According to the latest edition, as regards agricultural machinery, namely tractors, there have been no changes in recent years. That is, the standard is from 7 to 30 liters per 100 kilometers. This is a special application, so if any changes are made, an alert will be sent immediately.
Order on fuel consumption standards sample 2018
The standards for consumption and fuel consumption of vehicles used by government agencies, commercial organizations, and individual entrepreneurs, developed by the Ministry of Transport of the Russian Federation, pursue a good goal - saving fuel.
Statisticians and economists need to know the fuel consumption standards for 2018.
The order of the Ministry of Transport of the Russian Federation for reporting created a list of cars, which included:
- "cars";
- cars with vans;
- vehicles owned by the Ministry of Health;
- the country's bus fleet;
- trucks;
- special equipment;
- tow trucks and so on.
As for passenger vehicles, which are considered to be the leaders in the number of units in Russia, the fuel consumption rate is calculated by the formula:
- Qн = 0.01 x Hs x S x (1 + 0.01 x D).
Consumption is indicated by the symbols Qн in liters. The established rate of fuel consumption per 100 kilometers is designated Hs. Vehicle mileage is indicated by the symbol S. The coefficient D is used to correct the total, displayed as a percentage of the standards.
It should be noted that, according to the directive document of the Ministry of Transport, this formula is recognized as meeting the needs of automobile fuel accounting for statistical records.
Calculation adjustments
In road transport, unproductive losses of liquid fuels, especially gasoline, are still observed. The regulatory document is intended to streamline and accustom drivers to saving automobile fuel.
- The Ministry of Transport issued this well-known administrative document for 2018 on March 14 under the number AM-23-r on fuel consumption standards.
It is characteristic that the Order is sporadically updated. Drivers are given new recommendations on the careful use of motor fuel. After all, the country's car fleet is dynamically updated with new models. Here it is appropriate to introduce increasing coefficients. For example, make amendments to vehicles serving large cities in Russia.
Today, cities inhabited by millions of people require increased vehicle fuel consumption standards:
- In urban areas with 1 million inhabitants, the consumption rate of gasoline or diesel is 25 percent higher;
- And in cities where the population has reached 5 million people, this figure is 35 percent.
Increased fuel consumption is required by vehicles with a decent service life. And here changes have been made for the better. If earlier additions to the norm were made according to two indicators, today one indicator to choose from is taken as a sample. Either for the car's mileage of 100 thousand kilometers, or according to its age. Previously, standards were adjusted based on these two indicators.
Baseline
The relevant ministry of the Russian Federation actively intervenes in the issue of rational use of fuel. And he does the right thing. The ongoing adjustments to standards for cities and climate zones are completely justified. Let's give one example. Vehicles operating in mountainous areas burn more fuel than on plains. There, with updated paragraphs of the order, fuel rationing has been increased by 20 percent.
That is, the basic levels are different by region and city of the country. The Ministry of Transport has developed fuel consumption for each type of vehicle this year. Directive regulations have been developed for domestic and foreign models. Today, each group of cars has been informed about motor fuel consumption standards.
Established consumption rates
The relevant ministry of the Russian Federation requires reporting on the consumption of gasoline or diesel fuel by individual entrepreneurs and other commercial structures that own cars or trucks. The requirement is aimed at establishing order for writing off the economic costs included in the cost of fuel oil and lubricants.
- Download the car fuel consumption table.
The goal of the Ministry of Transport initiative is to establish correct reporting when disposing of fuel. The increase in costs for the purchase of fuel volumes by business entities must be justified by specific reasons. Information submitted to the tax authorities is scrupulously analyzed.
In case of unreasonable use, that is, a significant excess of established standards, the fiscal service has the right to make its claims for violation of unreasonable economic spending standards. The tax service has the right to intervene in situations, make specific decisions to eliminate violations, and demand in the future to prevent inflated costs for the purchase of motor fuel.
It is important for heads of organizations to understand that the established maximum fuel consumption rates for the current year apply exclusively to vehicles operated by transport organizations. The use of cars by other legal entities, for example, agricultural ones, then records are kept according to separate standards.
To find out more, you should refer to the added documents, which are annexes to the orders of the relevant ministry.
Impact of additional equipment on consumption
An increase in fuel consumption is possible with additional equipment. Here, special organizations that exist together with factories producing such equipment are called upon to normalize consumption. The standard reference will be the consumption of liters per hour of operation if the equipment runs on gasoline or diesel.
In fact, the cost of fuel is written off based on travel documents, ordered work orders, or other documentation justifying the use of vehicles in specific operations.
It is easy to familiarize yourself with fuel consumption standards on special websites that publish orders of the Ministry of Transport in the latest editions.
How is the use of fuel and lubricants calculated in 2018?
If a legal entity or individual entrepreneur is not a transport owner classified as a specialized organization, then standards should not be established. Funds allocated for the purchase of fuel are written off according to actual expenses.
The order of the relevant ministry contains important mathematical formulas for calculating costs. Present in documents that have undergone changes, that is, adjustments. The relevant services of motor transport organizations must use the seventh paragraph of the second section of the Order issued by the Ministry of Transport of the Russian Federation No. AM-23-r. In it, interested parties will find concentrated information on formulas and methods for calculating standards regarding combustible motor fuel for various brands of cars.
Conclusion
Order 23 popularly explains what rated fuel consumption is. This is a state standard that takes into account the local characteristics of the use of various vehicles. Fuel consumption for cars is given in the table of the Ministry of Transport 2018.
Accountants, when filling out a form in which they enter data on the financial costs of purchasing fuel and lubricants, are guided by current documents of the relevant ministry.
