All enterprises whose activities are related to the provision of logistics services, and which have vehicles on their balance sheet, need a fuel and lubricants (fuels and lubricants) accounting sheet. This document fully displays when, to whom and in what volume the use of fuel or other fuels and lubricants was paid. For an accountant at a logistics company, this paper is one of the most frequently filled out.
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A statement is needed only when the acquisition of resources is carried out through an accountable person.
If a company issues (purchases) fuel cards to employees, then all expenses are recorded on them and then, at the end of the month, written off. But the purchase of these cards will also have to be carried out and documented.
On what basis is fuel provided?
The issuance of fuel and lubricants is carried out strictly if the driver has waybills. No receipts, certificates or statements can be the basis for the formation of a document. In order to verify the fact of presentation, the accountant (or any other person appointed financially responsible for fuel and lubricants) signs on the waybill, and the driver – on the statement.
Inspection authorities are usually interested in whether the taxpayer’s expenses are justified. In addition, it is necessary to prove that the consumption of fuels and lubricants is directly or indirectly related to the generation of income by a specific organization.
According to paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, expenses associated with the purchase of gasoline, gas and other types of fuel and lubricants can be taken into account both in accounting and tax accounting.
Question #1: What are gas coupons?
In fact, a gasoline coupon, or as it is also called a fuel coupon, is a strict reporting form that is printed on special paper with various degrees of protection against counterfeiting. Each coupon has its own denomination, indicated in liters or rubles. The most common today are the so-called liter coupons, i.e. coupons that indicate the number of liters that the driver will receive in exchange for this coupon. Today, ruble coupons can be considered an almost extinct species in the Moscow region, because practice has shown that most organizations find it more convenient to use the liter equivalent.
Question No. 2: What is the difference between the different types of coupons?
Here I would like to immediately note the fact that the name of the coupon itself is often misleading to the buyer. For example, coupons with the names “regional” or “regional” allow you to refuel in Moscow, but the regions are most likely represented very poorly on the list. For coupons, we usually distinguish three main criteria by which they differ:
A) List of gas stations where this coupon is accepted. (The so-called “geography of the coupon”)
B) Validity period of the coupon (coupons can be valid for just one month or the entire current year)
C) Price per liter of this or that fuel
Question No. 3: Where can I fill up with my coupon?
On the website of the organization that sold you the coupon there is always a section or place where current current lists of gas stations are officially posted. On our website, for example, a separate page is dedicated to this. Please note that the lists of gas stations may change over time, both upward and downward. To always be aware of changes, you can subscribe to the gas station lists by email or track them yourself on the corresponding page of the site.
Question No. 4: What is the difference between gasoline coupons and fuel cards?
What is more important here, in our opinion, is not a comparison of the differences, but rather what you want to get when switching from cash to non-cash payments for fuel in your organization.
If you want more control, visual reports in electronic form, limit the drain for drivers per month and control them directly from the office. Here, of course, it is more convenient to use fuel cards.
If your work system involves dispensing a certain number of liters “on hand” for a week, or for any amount of work, or you want to fix the price of fuel for several months in advance. Then fuel coupons are more suitable here.
The choice is yours, but the main thing is to remember that first of all you should be satisfied with the list of gas stations and if there are several such lists, then choose from them what suits you best
Question No. 5: Which is better, fuel cards or gasoline coupons?
Today, in our opinion, a fuel card is better than fuel coupons for two main reasons:
A) Geography of service - if we are talking about the Moscow region, then such oil companies as Lukoil, Gazpromneft currently do not accept any types of coupons at their gas stations. This is a fairly significant number of service points, and in some districts it can be difficult to find a gas station nearby that would accept them. Also, coupons are still a product of the region where they are sold. No one will carry out collections from remote corners of Russia, while fuel cards, on the contrary, simply provide a gigantic network throughout Russia, since information about gas stations and all mutual settlements with gas stations are carried out using the Internet.
B) Fuel price - the price of the coupon is determined based on expensive Moscow gas stations, plus the risk of future price increases is included in the price. At the end of the day, we often get a price that is inflated compared to even the average prices at gas stations in Moscow, let alone in this case the Moscow region, where the price is always lower than Moscow.
With fuel cards you receive fuel based on current prices at gas stations, i.e. they really reflect the fuel situation that actually exists.
Question No. 6: How does the process of refueling at a gas station using gasoline coupons work?
You arrive at the gas station, give the coupon to the gas station operator at the window, the operator tears off the tear-off part of the coupon, puts a gas station stamp on it and gives it to you. Next, petroleum products are released according to the volume indicated on the coupon
We would like to draw special attention to the fact that if some part of the fuel does not fit into the car’s gas tank, then there is no way to return it, so before refueling, make sure that you have enough empty space in the gas tank to fill the number of liters indicated on the coupon .
Do not throw away the tear-off parts of the coupon; your accounting department will need them to draw up a report.
Question No. 7: What is the validity period of coupons?
Each coupon may have its own validity period. Typically this period is 3 months, 6 months or the current year, i.e. the coupon is valid in the year in which it was issued (the year is usually printed on the coupon itself)
What does the document look like and fill out?
The paper has three parts:
- Introduction, top. It indicates the serial number of the statement, the name of the organization itself, the brand, the name of the petroleum product issued, the date, and the full name of the person responsible for the issue.
- Middle part of the statement. It is presented as a table with columns to fill out. It must indicate: the model and number of the car, the number of waybills, the driver’s full name, his personnel number, how much fuel and lubricants was issued in liters in numbers and words.
Important point! The driver’s signature must appear directly in the table, in the last column, opposite the number of each waybill (if there are several of them).
Also mentioned in the tabular section are receipt coupons. If an organization issues gasoline through transport cards, then the presence of this column is not necessary.
- The final part of the paper. It is on the back and consists of the phrase “In total, according to statement number______ issued______.” Also at the end, the person who issues the document and the person who checks the information specified in the power of attorney signs. At the very end the seal of the organization is affixed.
Offset of advance payment to supplier
At the end of the month, after receiving documents for fuels and lubricants (TORG-12 and SF), it is necessary to offset the advance payment transferred to the supplier at the beginning of the month against the amount of fuels and lubricants shipped in this period.
Set off the advance payment to the supplier using the document Debt adjustment, transaction type Other adjustments from the Purchases – Debt adjustment section.
On the Accounts Receivable , click the Fill to fill the tabular part with data on the balances on account 60.02 “Settlements for advances issued” for the supplier organization. If the cost of the purchased fuel is less than the balance on account 60.02, indicate the cost of the purchased fuel to which the offset will be made.
Also fill out Accounts Payable tab Fill .
The document will be filled with the balance data on account 60.01 “Settlements with suppliers and contractors” for this supplier. In our example, this amount coincides with the cost of coupons issued in the current month. If the amount of fuel purchased is less than the account balance 60.01, indicate the amount for which the offset will be made.
The offset amounts on the Accounts Receivable and Accounts Payable must match.
Postings according to the document
The document generates the posting:
- Dt 60.01 Kt 60.02 – settlement with the supplier for the amount of fuel supplied.
Control
To check settlements with a supplier under a fuel and lubricants supply agreement using coupons, generate a report Account Analysis 60 “Settlements with Suppliers and Contractors” grouped by corresponding accounts, section Reports – Account Analysis.
The report shows that the balance on unused cash documents and the amount of the uncredited advance to the supplier coincide.
See also:
- Monetary documents: legislation
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Analogs of waybill
In addition to waybills, the following can be considered a suitable basis for filling out:
- for special equipment - specialized route sheets;
- for special equipment - work reports;
- mileage control system documents, etc.
On November 28, 1997, the State Statistics Committee of Russia adopted Resolution No. 78. It lists all forms of primary accounting documentation that may require the preparation of a fuel and lubricants accounting sheet. If the institution is not a motor transport enterprise, then it is not obliged to strictly comply with all the requirements of the unified forms in this regard. But during inspections by regulatory authorities, it will be more convenient to use these forms.
Important! These papers must be stored for at least 5 years. If the employee performed his duties in harmful, dangerous or difficult conditions, then, according to Order of the Ministry of Culture No. 558 of August 25, 2010, waybills are retained for 75 years.
If fuels and lubricants are needed for other purposes
There are situations when liquids are needed that allow not only travel, but also repairs, maintenance, etc. In order to do without waybills in this case, they use invoices for on-farm purposes (signed by the MOL) or limit collection cards (forms M- 8 and M-10).
If the statement is printed, then it does not have a title part. The document has two sides. On the first - the name, on the second - the signatures of the responsible persons and the seal.
When is refilling acceptable?
If the driver has not provided a report on the use of the previous “portion” of fuel and lubricants, then the financially responsible person does not have the right to release him the next one.
Sometimes, for additional control over fuel consumption, large enterprises introduce special coupons with the enterprise’s seal. Information about their availability and numbers can also be entered into a general paper. Unused coupons are safely returned, on the basis of which a coupon return sheet can be compiled.
Registration of SF supplier
Registration of the supplier's invoice is carried out automatically on the basis of the first Advance report , which will indicate the details of the received invoice.
To automatically reflect the VAT deduction amount in the Purchase Ledger , select the Reflect VAT deduction in the Purchase Ledger checkbox by the date of receipt in the Invoice received .
Postings according to the document
The document generates the posting:
- Dt 68.02 Kt 19.03 – acceptance of VAT for deduction.
VAT declaration
The VAT return reflects the amount of VAT deducted:
In Section 3 page 120 “Amount of VAT to be deducted”: PDF
- the amount of VAT accepted for deduction.
In Section 8 “Information from the purchase book”:
- invoice received, transaction type code "".
Tax accounting
If gasoline, diesel fuel or another type of fuel and lubricants is used by a transport organization (its main activity is related to the transportation of goods and people), then the consumption goes as material costs. If the company is not a logistics company in its core activity, then they should be taken into account as other expenses.
Moreover, in tax accounting, you can take both the amount of this resource actually used and the amount of this resource calculated using the formula, depending on the convenience of calculations and recording.
If special equipment or a vehicle does not have an odometer, then a report on the write-off of fuel and lubricants is drawn up and further accounting is carried out on its basis.
Cancellation procedure
The procedure for canceling such documents is not provided for by law. If there is a need to change the order for fuel cards for employees, a sample of which we have provided, or to cancel its effect, this can be done by issuing an appropriate order to amend or cancel the previous one. The normative act must include information about the circumstances that led to the need to change the previous one, and in the administrative part it indicates what specifically needs to be corrected or cancelled.
