If the organization has at least one car, it becomes necessary to periodically write off fuel costs. This must be done in accordance with the law in order to avoid disputes with the tax commission.
Instructions
Step 1
According to the Tax Code, there are two legal ways by which fuels and lubricants (POL) for the company's vehicles are written off. In accordance with Article 254 of the Tax Code, fuel and lubricants will be material costs if vehicles are used directly in the production process. When using cars for administrative and other needs, gasoline and other fuels and lubricants will be accounted for as part of other production and sales costs.
Step 2
Pay attention to the procedure for rationing the costs of fuels and lubricants. For this, the norms approved by the Ministry of Transport of the Russian Federation under the number AM-23-r are usually applied. This document specifies the procedure for calculating costs for the use of certain vehicles. If the current order does not mention the type or make of your vehicle, the limit must be calculated independently, using the recommendations of the manufacturer, as well as the technical characteristics of the vehicle. The head of the enterprise must personally approve the calculated limit by order and enter it into the accounting policy.
Step 3
Be prepared to confirm the cost of fuel and lubricants to the representatives of the tax commission. To do this, you need to prepare a waybill confirming the fact of the use of fuel for production needs. You can use the unified form of the waybill, adopted by road transport companies. You can develop your own form by entering the necessary details into it, in accordance with Federal Law No. 129-FZ "On Accounting".
Step 4
Also prepare a check of the cash register at the gas station where the gasoline was purchased, indicating the amount of fuel that corresponds to the data in the waybill. Add up the fuel consumption figures for all the waybills on a monthly basis and write off the fuel for the total amount.
