Expenses for a company car: accounting subtleties. Accounting for the costs and operation of motor transport Accounting for the costs of maintaining motor transport

Cars, planes, and trains can be service vehicles. But most often companies use cars. In this case, the costs of maintaining the vehicle are fuels and lubricants, washing, storage (payment for parking, garage rental), insurance.

The lion's share of the cost of a company car belongs to fuel costs. Tax accounting for their recognition has its own nuances.

Should fuel costs be rationed?

Tax legislation does not provide for restrictions on the cost of fuel and lubricants when operating company vehicles.

Note that, even if an organization decides to use the standards of the Russian Ministry of Transport in its work, it has the opportunity to take into account fuel costs at an increased rate. According to the Methodological Recommendations, fuel consumption rates may increase when vehicles operate under the following conditions:

• in the winter season (depending on the climatic regions of the country) - up to 20 percent;
• on public roads in mountainous areas (depending on the altitude above sea level) - up to 20 percent;
• on public roads with a complex layout (depending on the category of the route) - up to 30 percent;
• in cities (depending on population) - up to 25 percent;
• with frequent technological stops associated with loading and unloading - up to 10 percent;
• when using an air conditioner or climate control system while driving - up to 7 percent of the basic norm.

Should car wash costs be included in tax accounting?

The costs of maintaining transport are also the costs of washing cars, as stated in the letter of the Ministry of Finance of Russia dated June 20, 2006 No. 03-03-04/1/530. For this you need supporting documents.

Typically, when paying in cash, a sales receipt is attached to the cash register receipt or a receipt is issued indicating the make, model, and state registration number of the vehicle for which the services were provided. Without this information, expenses may not be accepted for tax purposes. Primary accounting documents also include an accountant's certificate. When paying non-cash for a car wash, the company that provided the service will provide the corresponding act and invoice.

Is it possible to take into account parking expenses when taxing profits?

Costs for parking, parking, and garage rental arise for organizations that do not own vehicle storage areas. Costs for renting garages from other organizations are recognized as rental payments for leased property (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

Such expenses are recognized as of the date (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation):

• settlements in accordance with the terms of concluded contracts;
• presentation of documents serving as the basis for settlements;
• or on the last day of the reporting (tax) period.

To account for the costs of renting a garage you need:

• lease agreement;
• act of acceptance and transfer;
• payment documents.

Paid parking services are usually paid for in cash through an accountable person. Expenses are accepted if there are correctly executed supporting documents (cash receipts, expense reports, etc.). If parking is paid for by non-cash payment, then an acceptance certificate for the work performed (services provided) is required. The documents must contain information about the make and state registration number of the company car.

How to write off car insurance and auto insurance costs

There are three main types of insurance related to the operation of a car: compulsory motor third party liability insurance (MTPL), voluntary motor third party liability insurance (DSAGO) and voluntary motor vehicle insurance (CASCO). Let's look at the features of each of them.

Mandatory liability insurance

Mandatory insurance includes civil liability insurance for vehicle owners (MTPL) (Clause 1, Article 4 of Federal Law No. 40-FZ of April 25, 2002). Expenses for compulsory motor liability insurance are taken into account when calculating income tax. Moreover, such costs are not included in the initial cost of the car, but are taken into account as part of other expenses in accordance with paragraph 2 of Article 263 of the Tax Code of the Russian Federation.

The MTPL agreement, as a rule, is concluded for one year (clause 13 of the Rules approved by Decree of the Government of the Russian Federation of May 7, 2003 No. 263). However, it is possible to provide for a limited period of use of transport. The liability will then be considered insured only during the periods of time specified in the policy. Concluding such an agreement is especially beneficial when using a car seasonally.

Voluntary liability insurance

The organization may additionally enter into an insurance contract on a voluntary basis in case:

• insufficient insurance payment for compulsory insurance;
• liability will arise that does not relate to the insurance risk under compulsory insurance (for example, the driver causes damage to the vehicle or the cargo being transported) (Clause 5, Article 4 of Federal Law No. 40-FZ).

As for income tax, everything is not so simple. As follows from the letter of the Ministry of Finance of Russia dated December 30, 2011 No. 03-03-06/1/855, the costs of purchasing a voluntary insurance policy can be taken into account only if such insurance is a necessary condition for the organization’s activities.

However, arbitration judges still agree that these expenses are recognized in accordance with paragraph 1 of Article 263 of the Tax Code of the Russian Federation. And on this basis, the company has the right to take into account the costs of voluntary civil liability insurance (Resolution of the Federal Antimonopoly Service of the Ural District dated April 9, 2008 No. F09-8603/07-S3).

CASCO

An organization can insure its car against various risks - theft, damage, fire, etc. (that is, enter into a CASCO agreement). CASCO expenses are recognized when calculating income tax in the amount of actual costs (subclause 1, clause 1, clause 3, article 263 of the Tax Code of the Russian Federation). The cost of this type of policy, as well as the list of required documents, is determined by each insurance company independently.

In agricultural organizations, motor vehicles are widely used, which are used for the delivery of materials necessary for production: petroleum products, mineral fertilizers, spare parts, seeds, feed and others for the removal of products from the field to procurement organizations and on-farm transportation.

The costs of maintaining and operating freight vehicles - flatbed vehicles, dump trucks, fuel tankers, milk tankers and others, regardless of their brand and load capacity, are taken into account on one analytical account 23 “Auxiliary production”. Expenses for the operation and maintenance of passenger vehicles are taken into account in accounts 25 “General production costs”, 26 “General operating costs”.

The costs of maintaining freight road transport are taken into account according to the following nomenclature of items:

1. Labor costs.

2. Contributions for social needs.

3. Petroleum products.

5. Works and services.

6. Cash expenses.

7. Costs of organizing production and management.

8. Other costs.

The primary documents for accounting for the operation of freight vehicles are the truck driver’s waybill, which reflects all the indicators of his work:

¾ The amount of wage accruals;

¾ Volume of work performed – ton-kilometers, tons;

¾ Vehicle mileage with and without cargo.

A waybill is issued to the driver for one day or for one trip, provided that the previous waybill was submitted to the accounting department. It reflects the task given to the driver and marks the completion of the task. The driver records each trip at the points of reception and delivery of cargo, their names, weight in accordance with the technical specification, the requirements of the invoice form 203 of the APC and other documents. The data from the waybills are grouped in a cumulative record of the work of freight vehicles, in which a separate page is opened for each vehicle and driver and the main details from the waybills are recorded in chronological order:

1) Accrued amount of wages for drivers and loaders.

2) Number of ton-kilometers.

3) Weight of transported cargo in tons.

4) Fuel consumption.

5) Watches in order with decoding - in motion, while idle, under loading, etc.

At the end of the month, the savings sheet summarizes the costs and work performed by vehicles. Draw up a summary accumulative statement.

Analytical accounting of costs for freight vehicles is carried out in the production report on auxiliary production, maintenance and operation of the machine and tractor fleet, form 18c, entries in which are made on the basis of a consolidated cumulative statement of accounting for the work of freight vehicles and other summary documents for accounting for costs of freight vehicles, form 49, 78 APK.

In order to more correctly formulate the costs of operating freight vehicles and the services they provide, agricultural organizations can keep track of costs for trucks and types of special vehicles (fuel trucks, milk tankers, etc.). In this case, the costs of managing and organizing the work of the vehicle fleet are taken into account in separate analytical accounting and distributed to the appropriate cost accounting objects at the end of the reporting period in proportion to the number of machine shifts worked by each type of special and other vehicles.

Synthetic accounting of the costs of maintaining and operating freight vehicles is carried out on active account 23 “Auxiliary production” subaccount “Road transport”.

1. Which expenses for the maintenance and operation of a company car are accepted for tax purposes and which are not.

2. In what order are expenses for fuels and lubricants, maintenance, insurance of a company car and others taken into account for calculating income tax and under the simplified tax system.

3. How to document the costs of maintaining a company car.

Most organizations and entrepreneurs in their activities cannot do without transportation costs for the delivery of goods, for official trips of employees, etc. At the same time, each manager solves the “transport issue” in his own way, based on the needs and capabilities of the business. In this article I propose to consider the option use of a company car owned by an organization or individual entrepreneur and used in business activities. More precisely, we will analyze the procedure for accounting for expenses associated with the operation of a company car for tax purposes. As you know, using a car, and especially intensively, is a rather expensive process, so it is important to understand which of these costs reduce the tax burden and which do not.

Expenses for fuel and lubricants

Expenses that cannot be avoided during the operation of a car, of course, are the costs of fuel and lubricants. When calculating income tax expenses for the maintenance of official vehicles, which include expenses for fuels and lubricants, are taken into account as part of other expenses associated with production and sales (clause 11, paragraph 1, article 264 of the Tax Code of the Russian Federation). When using simplified tax system with the object “income – expenses”, the taxpayer also has the right to take into account the costs of gasoline, since the costs of maintaining official vehicles are directly listed in the closed list of expenses under the simplified tax system (clause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Expenses for tax purposes must be documented. Therefore, the basis for taking into account gasoline costs for a company car are supporting documents: waybills, gas station receipts, an order for the use of a company car and establishing fuel consumption standards (or another similar local document that sets out the procedure for calculating the fuel consumed).

A frequent question that taxpayers face is: what standards should be used to calculate the costs of fuel and lubricants in order to accept them for tax accounting. The Tax Code of the Russian Federation does not directly establish the obligation to ration the costs of fuel and lubricants for official transport; accounting according to the standards is provided only for compensation to employees for the use of personal transport. In addition, the Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Consumption standards for fuels and lubricants in road transport” contains standards for the consumption of fuels and lubricants that are mandatory for use only motor transport organizations. Based on this, we can conclude that the taxpayer has the right to independently develop and approve norms for the consumption of fuel and lubricants, while he can use the norms of the Ministry of Transport (Letters of the Ministry of Finance of the Russian Federation dated January 27, 2014 No. 03-03-06/1/2875, dated June 3, 2013 No. 03-03-06/1/20097, dated 01/30/2013 No. 03-03-06/2/12). The safest option is to take into account the costs of fuel and lubricants according to the standards of the Ministry of Transport, but it is not always the most profitable. Therefore, if you decide to take into account gasoline costs according to independently developed standards that are as close as possible to actual consumption, pay attention to the justification of these standards (technical documentation for the car, official information from the vehicle manufacturer, control measurements of fuel consumption, etc.). The applied standards, their justification and the procedure for calculating costs for fuel and lubricants must be fixed in the order of the manager and the accounting policy for tax purposes.

Technical inspection

Passing a technical inspection is a necessary condition for operating a car in accordance with the legislation of the Russian Federation (Article 17 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety”). Therefore, there is every reason to classify the costs of technical equipment as the costs of maintaining official vehicles and, accordingly, include them in the costs taken into account when calculating income tax And simplified tax system. Documents confirming the costs of a technical inspection can be a copy of a diagnostic card, a technical inspection coupon, a cash register receipt, a payment order or another document confirming payment for the services of the technical inspection operator. If the results of maintenance reveal violations, then the costs of eliminating them can also be taken into account for tax purposes.

Car repair costs

The cost of repairing a company car is taken into account when calculating income tax as part of expenses associated with production and sales (clause 2, clause 1, article 253 of the Tax Code of the Russian Federation). In case of use simplified tax system car repair costs also reduce the tax base (clause 3, clause 1, article 346.16 of the Tax Code of the Russian Federation). Repairs can be carried out either in-house (repair department, repair specialist) or by a third party. The Tax Code does not contain any restrictions on the method of carrying out repairs; the main thing is that there are documents confirming the expenses incurred. If the repair is carried out by a third party, then a contract for car repair, a certificate of completion, calculation or cost estimate are required. If the repairs are carried out on your own, then cost estimates and invoices for the internal movement of materials (limit cards) can serve as proof of expenses. In addition, a mandatory condition for accounting for expenses under the simplified tax system is their payment, so payment orders, cash register receipts or payment receipts will be added to the number of supporting documents.

Washing costs

Despite the fact that it is theoretically possible to operate a car without washing, the cost of washing can be taken into account as part of the cost of maintaining official vehicles for calculation purposes. income tax, as evidenced by Letter of the Ministry of Finance of Russia dated June 20, 2006 No. 03-03-04/1/530. A similar conclusion can be drawn regarding the accounting of cleaning costs when using simplified tax system. Particular attention should be paid to supporting documents. If payment is made by bank transfer, then there should be no problems with confirmation: payment order, certificate of services rendered. However, most often drivers pay for car wash services in cash; in this case, it is necessary to check the availability of a cash register receipt and a correctly executed sales receipt or receipt (if the car wash station). The sales receipt and receipt must contain the mandatory details of the primary documents (Clause 2, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”), in addition, the receipt issued in exchange for a cash register receipt must meet the requirements for forms strict reporting (clause 3 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash registers”). It is better to familiarize the employees operating the vehicle with these requirements so that they can check the correctness of the paperwork on the spot.

For calculation purposes income tax the taxpayer has the right to take into account the costs of paid parking for a company car as part of the costs associated with its maintenance (Letter of the Ministry of Finance of Russia dated April 27, 2006 N 03-03-04/1/404). Thus, there is reason to take into account parking costs for calculating tax when simplified tax system. The supporting documents and the procedure for their execution in this case will be similar to those discussed in the previous paragraph.

Car insurance costs

To reflect the costs of car insurance in tax accounting, the type of insurance is of great importance: compulsory (MTPL) or voluntary (CASCO).

When calculating income tax The tax base can be reduced by expenses for both compulsory and voluntary insurance of a company car (clause 1 of Article 263 of the Tax Code of the Russian Federation). Costs for voluntary insurance of company vehicles against theft and damage are taken into account in the amount of actual costs under the insurance contract (Letter of the Ministry of Finance of Russia dated February 20, 2008 No. 03-03-06/1/119). And expenses for compulsory insurance can be accepted for tax accounting only within the limits of the tariffs established by the legislation of the Russian Federation (clause 2 of Article 263 of the Tax Code of the Russian Federation). Currently, tariffs for compulsory motor liability insurance contracts are established by Decree of the Government of the Russian Federation dated December 8, 2005 No. 739 “On approval of insurance tariffs for compulsory civil liability insurance of vehicle owners, their structure and the procedure for application by insurers when determining the insurance premium.”

Expenses under a company car insurance contract are taken into account for the purpose of calculating income tax in the period of actual payment of the insurance premium. However, if the insurance period covers several reporting periods, and payment is made in one or several one-time payments, then such expenses must be taken into account for tax purposes evenly throughout the entire term of the insurance contract. The amount of expenses accepted in the reporting period will be calculated in proportion to the number of days the insurance contract is valid in this reporting period (clause 6 of Article 272 of the Tax Code of the Russian Federation).

At simplified tax system can be taken into account in tax expenses only payments under a compulsory insurance contract (Clause 7, Clause 1, Article 346.16 of the Tax Code of the Russian Federation), since payments under voluntary insurance contracts are not included in the closed list of accepted expenses. At the same time, expenses under the MTPL agreement reduce the taxable base for tax under the simplified tax system in the same manner as for calculating income tax (clause 2 of Article 346.16 of the Tax Code of the Russian Federation), that is, within the limits of the tariffs established by the Decree of the Government of the Russian Federation of December 8, 2005 No. 739. The insurance premium under the MTPL agreement is accepted for accounting at a time at the time of payment, regardless of the validity period of the agreement; Even write-off as expenses is not allowed (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Traffic police fines

On the one hand, fines for violating the Traffic Rules are not a necessary condition for operating official vehicles, but, on the other hand, if the vehicle is used intensively, traffic police fines are difficult to avoid even for the most experienced driver. Moreover, the cost of paying fines can reach very significant amounts. What to do: accept or not accept such expenses? The answer is clear - traffic police fines are not taken into account for calculation purposes. income tax, nor for calculating tax when simplified tax system.

Firstly, fines are directly indicated among the expenses not taken into account when taxing profits (clause 2 of Article 270 of the Tax Code of the Russian Federation), and they are also not included in the closed list of expenses taken into account under the simplified tax system. Secondly, expenses are accepted for tax accounting provided they are justified, that is, economically feasible (clause 1 of Article 252 of the Tax Code of the Russian Federation). Obviously, the costs of paying traffic police fines are not justified, since they are not aimed at carrying out income-generating activities.

So, we have looked at the main expenses that taxpayers incur in connection with the operation of a company car. Now I propose to summarize which expenses can be taken into account for tax purposes and which cannot.

Thus, most of the costs of maintaining and operating a company car used in business activities reduce the tax base. This is the main advantage of using your own car over, for example, the amount of which is only partially included in tax expenses.

Do you think it is beneficial to use a company car?

What are the most significant costs of its maintenance?

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Legislative and regulatory acts:

1. Tax Code of the Russian Federation

2. Federal Law of December 10, 1995 No. 196-FZ “On Road Safety”

3. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”

4. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”

5. Decree of the Government of the Russian Federation dated December 8, 2005 No. 739 “On approval of insurance tariffs for compulsory civil liability insurance of vehicle owners, their structure and procedure for application by insurers when determining the insurance premium”

Codes, Federal laws and Decrees of the Government of the Russian Federation are posted on http://pravo.gov.ru/

6. Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r “On the implementation of methodological recommendations “Consumption standards for fuels and lubricants in road transport”

7. Letters from the Ministry of Finance of the Russian Federation

You can familiarize yourself with the documents of the financial department on the official http://mfportal.garant.ru/

Motor vehicles are widely used in agricultural enterprises. It is used for the import of materials necessary for production (petroleum products, mineral fertilizers, spare parts, etc.), export of products, on-farm transportation, etc.

Accounting for the costs of operation and maintenance of vehicles is carried out on subaccount 3 “Vehicle Fleet” of account 23. This subaccount takes into account the costs of freight, passenger vehicles, passenger vehicles and special-purpose vehicles. Costs are taken into account according to the following items:

1. “Wages with contributions for social needs”;

"Works and services";

"Production organization and management";

"Other expenses".

Primary accounting of the work of freight vehicles is carried out on the truck's waybill. The waybill is the main document for recording the operation of freight vehicles. It is issued to drivers, as a rule, for one day or shift, subject to the driver submitting the previous waybill.

There are several forms of a vehicle waybill: a truck waybill for piecework payment for drivers (form No. 4c), for time-based payment (form No. 4p) and passenger car waybill(f. No. 3). At agricultural enterprises, the form of waybill is predominantly used for piecework payment and, in some cases, for time-based payment.

If there are buses on the farm, a specialized non-public bus waybill(form No. 6-special), and for intercity transportation of goods by road - a specialized form of waybill No. 4m.

The data from the waybills is transferred to the cumulative cost accounting sheet (form No. 301-APK). A separate form is opened for each car and driver, where all the main details from the waybills are recorded in chronological order; hours along with decoding (in motion, while idle, under loading), the number of trips with cargo, mileage, cargo transported, ton-kilometers made in transportation directions.

At the end of the month, in the accumulative sheet, the costs and work performed on vehicles are summed up, if necessary, a summary statement is drawn up (using the same form), and then a personal account (production report) of the department (for vehicles), in which they are reflected item by item (with a set of corresponding accounts ) vehicle costs. Entries are made by breakdown: trucks, passenger cars, special-purpose vehicles, passenger vehicles, repair and replacement of tires, shop expenses. At the end of the month, shop expenses, as well as expenses for repairs and replacement of tires, are included as comprehensive items in the costs of motor vehicles.

The distribution of workshop costs between freight, passenger and passenger vehicles is carried out in proportion to machine-days of work. The personal account (production report) also takes into account the volume of work performed by vehicles in ton-kilometers and estimated at their planned cost for freight vehicles and in kilometers and their planned cost for passenger transport. The planned cost of work on freight vehicles at the end of the year is brought to the actual cost.

The appendix to the personal account (production report) reflects the distribution of vehicle costs among consumers of services. For freight vehicles, this distribution is made in proportion to the volume of work performed in ton-kilometers; for passenger transport and special-purpose vehicles - in proportion to the number of machine-days of work.

Personal account data (production report) is the basis for entries in journal order No. 10-APK. When dispersing vehicles in business units, data from the personal accounts (production reports) of the units is transferred to a consolidated personal account (production report) for the motor vehicles of the economy as a whole.

When making entries in the debit of account 23, subaccount 3 "Vehicle Fleet", the following accounts are credited:

02 “Depreciation of fixed assets” - for the amount of accrued depreciation;

10 "Materials", subaccounts 3 "Fuel" and 5 "Spare parts" - for the cost of consumed petroleum products, tires and spare parts used to replace worn-out ones, subaccount 9 - for the cost of small equipment, work clothes and safety shoes;

23 "Auxiliary production" - for the cost of work performed and services of other auxiliary production;

50 “Cashier” - for the amount of paid minor expenses (purchase of license plates), etc.;

60 “Settlements with suppliers and contractors” - for amounts accrued for the services of third-party organizations;

“Calculations for social insurance and security” - for the amount of deductions for social insurance, as well as the pension fund and health insurance;

“Settlements with personnel for wages” - for the amount of accrued wages;

“Settlements with accountable persons” - for the amount of expenses paid through accountable persons;

96 “Reserves for future expenses” - for the amount of deductions to the repair fund (if such deductions are made on the farm) and the amount of the accrued reserve for vacations.

When making entries on the credit of account 23, subaccount 3 "Vehicle Fleet", the following accounts are debited:

10, 11 - for the cost of transportation for the delivery of material assets;

20 “Main production”, subaccounts 1 “Crop production”, 2 “Livestock production”, 3 “Industrial production” - for the cost of services provided to the main industries and industrial production;

23 “Auxiliary productions” - for the cost of services provided to other auxiliary productions;

25 “General production expenses”, 26 “General business expenses” - for the cost of transportation for general production and general economic purposes;

29 “Servicing productions and farms” - for the cost of transportation for other productions and farms;

90 “Sales” - for the cost of transportation to third parties and for the sale of products.

The actual cost per tonne-kilometer is determined at the end of the year. To do this, calculate the total amount of actual costs recorded in the debit of the account, minus the cost of used oil and other returnable materials, and divide it by the number of ton-kilometers performed by vehicles without self-service work. For passenger vehicles, the cost of one machine-day for transporting people is calculated, for special non-transport vehicles - one machine-day of operation of special machines.

After calculating the cost of motor transport services and determining the actual cost per ton-kilometer, the planned cost of transportation, at which the work performed during the year was taken into account in the cost accounts, is brought to the actual cost by an additional entry (if an overrun is identified) or a reversal entry (if savings are made). If the vehicle is used evenly throughout the year, it is possible to write off actual costs on the account credit on a monthly basis. On the credit of account 23, subaccount 4 "Motor transport", in addition to writing off the work performed, they reflect the cost of capitalized used oil from cars, worn-out tires, scrap metal in correspondence with the corresponding accounts for accounting for material assets (account 10), deductions for excess consumption of petroleum products - in correspondence with account 70 “Settlements with personnel for wages”. Worn spare parts that are not suitable for restoration are received as scrap metal at the count of 10.

In accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include the costs of maintaining official transport (road, rail, air and other types of transport). Maintenance costs include the cost of fuels and lubricants, oils and spare parts, payment for vehicle repair and maintenance services, etc. And compensation for expenses for using a personal car for business purposes. Below we will take a closer look at these costs.

Expenses for fuel and lubricants

Expenses for the purchase of gasoline for company cars are included in other expenses (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Moreover, this subparagraph says nothing about fuel standards. The code only states that the company has the right to reduce taxable income for expenses associated with the maintenance of company vehicles.

Tax officials insist that when determining the validity of the costs incurred for the purchase of fuel for a company car, one must be guided by the Standards for the consumption of fuels and lubricants in road transport, approved by the Ministry of Transport of the Russian Federation on April 29, 2003 (R3112194-0366-03). This shows how many liters of fuel are usually consumed per 100 km.

However, in a letter from the Ministry of Finance of Russia dated March 15, 2005 No. 03-03-02-04/1/67, officials stated that these standards do not have to be applied. After all, the condition that the cost of purchasing fuel must meet is stated in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Namely, the costs must be economically justified and supported by supporting documents. This means that when calculating income tax, it is not necessary to be guided by the Norms of the Ministry of Transport of Russia. That is, it is enough for the head of the company to issue an order, indicating in it how much gasoline and what brand must be purchased for a company car. This document will indicate that the costs are economically justified.

However, the problem is that Ministry of Finance officials are inconsistent on this issue. In a later letter dated May 4, 2005 No. 03-03-01-04/1/223, they stated that when calculating income tax, it is still necessary to take into account the norms of the Russian Ministry of Transport. And the Ministry of Finance sent this letter to the Federal Tax Service of Russia. So the tax authorities will probably use this letter.

If you do not want to sue them, then it is better to follow their explanations. However, you can always refer to the March letter from the Ministry of Finance and write off fuel in the amount established by order of the head of the organization. In this case, even if the tax authorities persist, you will not face fines and penalties. After all, written explanations of tax legislation given by officials free the organization from liability. This is insisted on by paragraph 3 of Article 111 of the Tax Code of the Russian Federation.

Those who do not want to quarrel with tax authorities will have to be guided by fuel consumption standards approved by the Ministry of Transport. It is enough to know the make of the car. In this case, you can write off as expenses that reduce taxable income only the amount of gasoline that is provided for in the permit document P3112194-0366-03 for this car.

However, the specified document of the Ministry of Transport does not contain standards for all brands of cars. If this is the case, then you should refer to the standards that were developed by the Ministry of Transport together with the State Research Institute of Automobile Transport for foreign-made vehicles. The Federal Tax Service of Russia published these norms in a letter dated March 29, 2006 No. GI-6-17/337@.

In relation to cars for which fuel and lubricant consumption standards are not approved in any of the documents listed above, when determining fuel consumption standards, the taxpayer should be guided by the relevant technical documentation and (or) information provided by the car manufacturer (letter from the Ministry of Finance of Russia dated May 4, 2005 No. 03-03-01-04/1/223). That is, based on these documents, the company must develop its own fuel consumption standards, indicating them in the director’s order. In addition, you can contact the State Research Institute of Automobile Transport, which will develop standards specifically for the organization’s official vehicles.

Now let's talk about what documents should be used to confirm expenses for fuels and lubricants. This is a receipt from the gas station cash register where gasoline and a waybill were purchased. Please note: one cash register receipt is not enough to write off expenses for the purpose of calculating income tax. The gas station receipt only confirms the fact of payment and serves as the basis for the receipt of gasoline (but provided that the receipt indicates the amount of fuel purchased). But the fact of using gasoline must be confirmed with a waybill. The unified form of this document was approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. Note that it is mandatory only for motor transport organizations (letter from the Ministry of Finance of Russia dated

As for other organizations, they can develop their own form of waybill. At the same time, it must contain all the details that are mandatory for primary documents. They are given in paragraph 2 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. The Russian Ministry of Finance stated this in a letter dated March 16, 2006 No. 03-03-04/2/77.

Your own form of waybill should be approved as an appendix to the order on the organization’s accounting policy.

Let us add that in letters of the Ministry of Finance dated February 3, 2006 No. 03-03-04/2/23 and dated March 16, 2006 No. 03-03-04/2/77, officials indicated that primary documents should be drawn up in this way and with such regularity that on their basis one can judge the validity of the costs incurred, for example, the consumption of fuel and lubricants. And if the waybill meets these requirements, it can be prepared once a month or quarter.

Now a few words about how to fill out the waybill. The sheet must indicate information about the route and all points of movement of the official vehicle (letter of the Ministry of Finance of Russia dated February 20, 2006 No. 03-0304/1/129). Otherwise, how can you confirm that the car was used specifically for business purposes? Such information is mandatory because it reflects the content of the business transaction. That is, wording in the travel document such as “trip around the city” or “on instructions from the organization” is unacceptable. Documents that contain such records will not confirm the organization's expenses. We add that it is still necessary to indicate the speedometer readings and fuel consumption. Without this data, it is unlikely that it will be possible to take into account the costs of fuel and lubricants for tax purposes.

Technical inspection costs

Each fixed asset must undergo technical inspection by the traffic police. Vehicle inspection is not carried out without paying the state fee. And without technical inspection, operating the machine is prohibited. This is insisted on by paragraph 11 of the Road Traffic Rules of the Russian Federation (approved by Decree of the Government of the Russian Federation of October 23, 1993 No. 1090). In other words, in order to be able to operate a car, you cannot do without such expenses.

The costs of technical inspection should be taken into account as part of the cost of maintaining company vehicles. Subclause 11 of clause 1 of Article 264 of the Tax Code of the Russian Federation allows them to be reflected when calculating income tax. Documentary evidence of expenses can be cash register receipts, payment orders, invoices and other documents reflecting the fact of payment for technical inspection.

Costs of purchasing winter tires

If each of the tires, even complete with a rim, costs no more than 10,000 rubles, then the costs of their purchase can be recognized on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. What if the cost of the tire exceeds the specified limit? In this case, is it necessary to include such expensive tires in fixed assets, since tires are used for several seasons? No, you don't need to do this. After all, the tire itself is only a part of the car and cannot be used as a separate means of production. This means that it does not fall under the definition of fixed assets, which is given in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. Therefore, regardless of cost and service life, winter tires are not included in fixed assets in tax accounting.

Thus, the cost of winter tires is included in other expenses that reduce taxable income.

Car wash costs

The costs of maintaining official vehicles also include the costs of washing them (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). The Ministry of Finance of Russia does not object to this in letter dated June 20, 2006 No. 0303-04/1/530.

Now a few words about what documents to confirm such expenses. The procedure for confirming expenses in tax accounting is determined by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. It says that when taxing, you can take into account even those expenses that are only indirectly confirmed by documents.

If the payment was made by bank transfer, then at the end of the reporting period, the company and the organization providing vehicle washing sign a service provision certificate. However, as a rule, drivers usually pay in cash at car washes. In this case, the expenses will be confirmed by a cash receipt or sales receipt. At the same time, it must indicate what the money was accepted for - for car washing services. In addition, it would be better if the sales receipt indicated the make of the car and its license plate number. This is what, say, the capital’s tax authorities insist on in a letter from the Federal Tax Service of Russia for Moscow dated April 12, 2006 No. 20-12/29007.

Please note: not every car wash cost can be taken into account for income tax purposes. This is not just about the fact that transport should be official. The organization should not yet fulfill someone else’s responsibilities for maintaining the car. Let's explain what we mean. If the car is the property of the organization, then it is obliged to maintain its property. This is stated in Article 210 of the Civil Code. When a car is used under a rental agreement, everything depends on the subject of the agreement. For example, when concluding a lease agreement for a vehicle with a crew (that is, with the provision of management and technical operation services), all costs of maintaining the vehicle fall on the lessor (Article 634 of the Civil Code of the Russian Federation). But in the case of renting a car without a crew - for the lessee (Article 644 of the Civil Code of the Russian Federation).

Therefore, if a company rents a car and at the same time uses the lessor’s services for management and technical operation, then it cannot reduce taxable profit for car washing costs. These costs must be borne by the landlord. For the company they will be unreasonable (clause 1 of article 252 of the Tax Code of the Russian Federation).

Fee for storing a car in a paid parking lot

The costs of paying for services to store a company's car in a parking lot can be taken into account when calculating income tax. To do this, you need to fulfill the conditions provided for in Article 252 of the Tax Code of the Russian Federation. That is, expenses must be economically justified, documented and related to activities aimed at generating income. Therefore, if a car is used in the company's activities, and the company does not have a place to park it, then the expense can be taken into account. You can also write off parking costs if your employee goes on a business trip in a company car. Expenses will be confirmed by a cash register receipt or a receipt for car parking (letter of the Ministry of Finance of Russia dated April 27, 2006 No. 03-03-04/1/404).

Compensation for the use of personal cars

Expenses for payment of compensation for the use of personal transport of employees for business trips are accepted for tax purposes within the limits of the norms. They are established by Government Decree dated

The said resolution established that when applying a simplified taxation system, the specified norms are used to determine the costs of paying compensation for the use of personal cars and motorcycles for business trips. The following rules currently apply:

(rubles per month)

passenger cars with engine capacity: - up to 2000 cc. cm inclusive 1200 - over 2000 cubic meters. cm 1500 motorcycles 600 Please note: from the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57, it follows that amounts for wear, fuel and lubricants, maintenance, repair and insurance of the car are already included in the compensation. That is, they cannot be taken into account in expenses. The same is stated in the Letter of the Federal Tax Service of Russia for Moscow dated September 20, 2005 No. 20-12/66690.

Moreover, letter No. 57 of the Russian Ministry of Finance states that compensation is calculated once a month and does not depend on the number of calendar days in a month. That is, for the time when an employee is absent from work (vacation, business trip, illness, etc.) and the car is idle, no payments are due. Thus, compensation must still be adjusted taking into account the days worked. The letter of the Ministry of Taxes and Taxes of Russia dated June 2, 2004 No. 04-2-06/419@ stipulates that compensation for the use of personal transport is considered an economically justified expense only if the employee’s work involves constant travel and this is noted in his job description .

The law does not prohibit an enterprise that pays employees compensation for the use of personal vehicles for business purposes from installing winter tires on these vehicles. However, money spent on tires cannot be excluded from taxable income. At least that's what officials insist on. In their opinion, all operating costs are included in the amount of compensation (see, for example, letter of the Ministry of Finance of Russia dated May 16, 2005 No. 03-03-01-02/140). Many companies find the following way out of this situation. An agreement is concluded with the employee to rent a car without a crew. This agreement states that all costs for maintaining the car are borne by the renter. However, the lessee is obliged to bear the operating costs of a car rented without a crew, even if the contract does not say anything about this (Article 646 of the Civil Code of the Russian Federation).

In addition, in order for expenses for compensation for the use of personal vehicles for business purposes to be accepted when calculating income tax, it is necessary that they be properly documented. That is, the enterprise must have organizational and administrative documents, in particular orders for the payment of compensation amounts, documents confirming the availability of a vehicle, documents confirming the use of personal transport for business purposes.