The fuel consumption rate is a value that reflects the average need for gasoline, gas or diesel fuel for various types of vehicles for a specific mileage (usually based on liters of fuel per 100 kilometers).

This value is relevant for companies that have several company cars in stock. Official vehicles are all vehicles that are on the balance sheet of the company and are used by it for work.

In order to ensure the transport of the company, it must be provided with gasoline. The provision of company cars with fuel lies on the shoulders of the company and is reflected in accounting and.

Fuel consumption rates for a specific vehicle allow you to keep track of the cost of gasoline, control the discharge or overconsumption of fuel, and also write it off from the company's accounts in accordance with the laws of the Russian Federation.

What else are these indicators for:

• for reporting;
• in order to determine the cost of a specific carriage and the cost of all carriages performed by official transport within a certain period of time;
• based on these norms, taxation of enterprises is carried out;
• it is help in conducting settlements with employees who use vehicles for business purposes.

In the column "material costs" the accountant must enter only the amount of fuel that is included in the limit of the norm established by the law of the Russian Federation. If more fuel is consumed, the accountant must enter the excess amount in the accounting column under the name ".

The norms for calculating the need for fuels and lubricants (fuels and lubricants) depend on the type of transport, the age of the machine and the conditions in which it operates.

The last amendments to these standards were made back in 2015. For 2020, enterprises that have a fleet in their fleet can calculate the consumption of fuels and lubricants independently, or taking into account the instructions of the Ministry of Transport of the Russian Federation.

The thing is that for 2019 it was indicated that the norms established by the Ministry of Transport of the Russian Federation are not mandatory, but only recommended. Therefore, the company's accountant can decide for himself how best to calculate the fuel consumption.

This table is an abbreviated version. You can find a complete list of car brands in the fuel consumption rates for 2019, approved by the Ministry of Transport of the Russian Federation.

In order to find out the standard values \u200b\u200bof fuel consumption for a specific car, you need to know the type of transport (passenger, truck, tractor or special purpose). After that, you need to open the desired table and find the exact make of the car (the gas consumption rates for a particular car have already been calculated for you).

If an increase markup can be applied to a car due to its performance characteristics, it is added to the rate of consumption of petrol / gas / diesel fuel.

How fuel consumption is calculated in 2020

Fuel consumption for an enterprise can be calculated independently, but when checking the inspection bodies, it is best to say that the enterprise takes into account the recommendations of the Ministry of Transport of the Russian Federation, but wants to independently calculate this indicator due to the specifics of vehicles.

Thus, we find out how much gasoline a car needs to travel 100 km.

It should be recalled that this value may differ slightly in winter and summer, as well as in cases when the car drives in mountainous areas or on good roads.

Example: the driver drove from point A to point B 3350 km. During the journey, he burned 700 liters of gasoline.

In order to find out how much gasoline he needs per 100 kilometers, you need to do the following: 700/3350 * 100 \u003d 20.9 liters.

It should be noted that for a more accurate calculation of gasoline consumption, a different, more complex formula is used:

Explanation: in this formula, the fuel standard is indicated for the brand of the KAMAZ car, for other brands of cars this formula can also be used, taking as a basis the indicators for a specific brand of vehicle.

To be sure, you can compare the figure that you got with the figure given in the fuel consumption rates.

The procedure for writing off gasoline in 2020

Cases of application of increasing allowances

In some cases, to account for the use of fuel, not standard rates are used, but increased markups.

Specific cases in which higher allowances are used:

1. Winter season. In the winter season, the car uses more fuel, therefore, the norms for its calculation increase from 5 to 20%.
   Each region of the Russian Federation has its own percentage of the premium and a certain period of its validity (all this can be found in the prescribed norms).
2. Machine operation in mountainous areas: the surcharge is from 5 to 20% (depending on the position of the terrain in relation to sea level).
3. Features of urban roads: the surcharge is from 5 to 25% (depending on the number of residents living in a particular city of the Russian Federation).
4. For urban transport, the surcharge also ranges from 5 to 25%.

In addition, the more years the car has been in operation, the more the surcharge is applied to calculate the fuel consumption rate. So, if the mileage of the car is more than a thousand km, and the service life of the car is more than five years, the fuel consumption rate can be increased by 5%.

The fuel consumption rate is a value that is necessary for many enterprises, because almost every second enterprise has a service vehicle on its account.

Learn about the calculation of fuel consumption and the formula for the cost of fuel for a trip from the video.

In contact with

The work of vehicles on public roads (I, II and III categories) in mountainous areas, including cities, villages and suburban areas, at an altitude above sea level:

from 300 to 800 m - up to 5% (lower mountains);

from 801 to 2000 m - up to 10% (middle altitude);

from 2001 to 3000 m - up to 15% (highlands);

over 3000 m - up to 20% (highlands).

The operation of vehicles on public roads of categories I, II and III with a complex plan (outside cities and suburban areas), where on average there are more than five roundings (turns) per 1 km of track with a radius of less than 40 m (or based on 100 km of track - about 500) - up to 10%, on public roads of IV and V categories - up to 30%.

When vehicles operate in populated areas with a population:

over 5 million people - up to 35%;

(see text in previous edition)

from 1 to 5 million people - up to 25%;

(see text in previous edition)

from 250 thousand to 1 million people - up to 15%;

(see text in previous edition)

from 100 to 250 thousand people - up to 10%;

(see text in previous edition)

up to 100 thousand people (in the presence of regulated intersections, traffic lights or other traffic signs) - up to 5%.

(see text in previous edition)

The work of vehicles requiring frequent technological stops associated with loading and unloading, embarking and disembarking passengers, including fixed-route taxis-buses, cargo-passenger and small-class trucks, pickup trucks, station wagons, etc., including transportation of products and small cargo, mailbox service, cash collection, service for pensioners, disabled people, sick people, etc. (if there is on average more than one stop per 1 km of run; in this case, stops at traffic lights, intersections and crossings are not taken into account) - up to 10%.

When driving vehicles with a reduced average speed (when transporting non-standard, oversized, heavy, dangerous goods, cargo in glass and other similar goods, when driving in convoys accompanied by vehicle cover vehicles) in the range of 20 - 40 km / h - up to 15% , the same with an average speed below 20 km / h - up to 35%.

(see text in previous edition)

When running in new cars and those that have been overhauled (mileage is determined by the vehicle manufacturer) - up to 10%.

With a centralized haul of cars on their own in a single state or in a column - up to 10%; when hauling-towing cars in a paired state - up to 15%; when hauling-towing in a built state - up to 20%.

For cars that have been in operation for more than five years or with a total mileage of more than 100 thousand km - up to 5%; more than eight years or with a total mileage of more than 150 thousand km - up to 10%.

(see text in previous edition)

When working trucks, vans, cargo taxis, etc. excluding transport work - up to 10%.

(see text in previous edition)

When cars operate as a technological transport, including work inside the enterprise - up to 20%.

(see text in previous edition)

When operating special vehicles (patrol, film, firefighters, ambulances, photo-video fixing vehicles, repair vehicles, aerial platforms, forklift trucks, etc.), performing the transport process when maneuvering, at reduced speeds, with frequent stops, reversing, etc. P. - up to 20%.

(see text in previous edition)

When working in quarries (except for special quarry vehicles), when moving across the field, when hauling timber, etc. on horizontal sections of roads of IV and V categories: for vehicles in running order without load - up to 20%, for vehicles with full or partial vehicle load - up to 40%.

(see text in previous edition)

When working in extreme climatic and difficult road conditions during the period of seasonal thaw, snow or sand drifts, with heavy snowfall and ice, floods, forest fires and other natural disasters for roads of I, II and III categories - up to 35%, for roads IV and V categories - up to 50%.

(see text in previous edition)

When driving on public roads - up to 20%; when driving for training on specially designated training grounds, when maneuvering at reduced speeds, with frequent stops and reversing - up to 40%.

When using the "climate control" setting (regardless of the season) when the car is moving - up to 7%.

(see text in previous edition)

When using an air conditioner while driving a car - up to 7% (the use of this coefficient in conjunction with a winter surcharge, depending on climatic regions, is not allowed).

(see text in previous edition)

Fuel consumption rates for the operation of additional equipment for refrigerators, buses, special and specialized vehicles are determined by scientific organizations that develop similar standards, manufacturers of additional equipment or vehicles (standardized in l / h).

(see text in previous edition)

When using the air conditioner in the parking lot, the standard fuel consumption is set based on one hour of inactivity with the engine running, the same in the parking lot when using the "climate control" setting (regardless of the season) for one hour of inactivity with the engine running - up to 10% of the baseline norms.

When vehicles are idle while loading or unloading at points where, for safety reasons or other applicable rules, it is forbidden to turn off the engine (oil depots, special warehouses, the presence of cargo that does not allow cooling of the body, banks and other objects), as well as in other cases of forced downtime with the engine on - up to 10% of the base rate for one hour of inactivity.

In winter or cold (with an average daily temperature below +5 ° C), 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 waiting for passengers (including for medical vehicles and during transportation children), the standard fuel consumption is established based on one hour of parking (downtime) with the engine running - up to 10% of the base rate.

It is allowed on the basis of a decision of a legal entity or an individual entrepreneur operating the automatic telephone exchange:

(see text in previous edition)

For intra-garage sidings and technical needs of motor transport enterprises (technical inspections, adjustments, running-in of engine parts and other vehicle units after repairs, etc.), increase the standard fuel consumption to 1% of the total amount consumed by this enterprise (with justification and taking into account the actual the number of ATS units used in these works);

If an organization has a car, but it is not a motor vehicle, then there are no restrictive standards for the purposes of taxation and accounting of consumed fuel and lubricants. Therefore, income tax payers can write off the costs of fuels and lubricants based on the actual consumption a sub. 11 p. 1 of Art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 27.01.2014 No. 03-03-06 / 1/2875, dated 03.06.2013 No. 03-03-06 / 1/20097, dated 30.01.2013 No. 03-03-06 / 2/12.

However, many come to the conclusion that such standards are needed primarily for themselves - in order to understand how much gasoline is actually spent on business trips, and what “burns out” for the sake of some other goals of drivers. And the economic feasibility of fuel costs when communicating with inspectors is easier to confirm with the help of standards.

We will look at how to set standards for gasoline costs for passenger cars, taking into account the changes made by the Ministry of Transport to the Methodological Recommendations last summer.

The simplifiers on the "income and expenditure" simplified tax system write off the costs of the purchased fuel on the day of payment to the supplier, regardless of the date of its actual consumption (writing it off to production facilities) sub. 5 p. 1 of Art. 346.16, sub. 1 p. 2 art. 346.17 Tax Code.

However, their costs must also be economically justified. clause 1 of Art. 252, p. 2, Art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 23.12.2009 No. 03-11-09 / 413... Therefore, simplified people need to follow the target direction of the consumption of automobile fuel.

We develop fuel standards

It is best to first determine the base fuel consumption rate for your particular vehicle. And then, depending on the operating conditions of the car, apply certain correction / correction factors.

STEP 1. Determine the base rate

Basic fuel consumption rate - its consumption in conditions close to ideal (without traffic jams and other factors that impede traffic).

There are several ways to do this:

• <или> according to the ministry of transport standards Methodical recommendations, approved by By the Order of the Ministry of Transport dated March 14, 2008 No. AM-23-r (hereinafter referred to as Methodological Recommendations); Letter of the Ministry of Finance dated January 30, 2013 No. 03-03-06 / 2/12;
• <или> based on the data on fuel consumption specified by the manufacturer in the technical documentation for the vehicle;
• <или> based on independent control measurements. It is important to pay attention to the conditions in which they are held. In order for the results of such measurements to show exactly the basic rate of fuel consumption, they must be carried out in good positive weather, without using an air conditioner or climate control system, in the absence of traffic jams, etc. The results of such measurements should be recorded in an act or other internal document. It is clear that such measurements and developments are not the business of accounting. The management should entrust this to someone.

In order not to strain, management often instructs the accounting department to take the base rate from the Ministry of Transport Recommendations. It is easier than taking measurements and surveys on your own.

STEP 2. Setting the coefficients / markups

In this case, it is also easier to focus on the recommendations of the Ministry of Transport. If, for some reason, the values \u200b\u200bof the increasing coefficients indicated in them do not suit your organization, you can make independent measurements of fuel consumption when the car is moving in various conditions.

TELLING THE MANAGER

Use data about average fuel consumption of internal car computer is unprofitable, because the consumption calculated by the machine does not always correspond to the real one. It is often greatly underestimated.

Please note that if you established fuel consumption rates and applicable coefficients according to the Ministry of Transport Recommendations in 2015 or earlier, then they can be revised, since in the summer of 2015 the Ministry of Transport made changes to its Recommendations. In particular, some multiplying coefficients have increased, and significantly.

We'll take a look at the most popular odds:

• "urban" - depends on the population in the locality. For example, with a population of more than 5 million people, it is possible to apply a coefficient of up to 35% inclusive p. 5 Methodical recommendations, from 1 to 5 million people - up to 25%;
• "Age" - for example, for cars over 5 years old or with a mileage of more than 100 thousand km, a coefficient of up to 5% can be applied;

• "winter" - can be from 5 to 20% depending on the climatic region a appendix No. 2 to the Methodological Recommendations... So, in Moscow and the Moscow region, the validity period of winter allowances is from November 1 to March 31 (5 months). Limit winter coefficient - 10%;
• coefficient for air conditioner - up to 7%, the same coefficient is provided for when using the "climate control" system;
• extreme weather coefficients - for example, in case of heavy snowfall and icy conditions, a coefficient of up to 35% can be used;
• odds for difficulty - for example, you can apply a multiplying factor for trips with a reduced average speed (when transporting non-standard, dangerous goods, cargo in glass, etc.) in the range: 20-40 km / h - up to 15%, with an average speed below 20 km / h - up to 35%.

STEP 3. Calculate the final (working) rate

To do this, you need to take the base rate and take into account the applied coefficients. If there are several of them, then they must be summed up:

Please note that if the base rate is established in the organization through self-control measurements, the use of some increasing factors may not be justified. For example, the use of the age coefficient, if the control measurement was made on a specific car in the same year, or the winter coefficient, if the fuel consumption was measured in the winter period.

We document the approved norms and coefficients

Let's look at an example of how an organization can establish a fuel consumption rate if it decides to independently carry out basic control measurements, but use the correction factors recommended by the Ministry of Transport (in cases where their use is justified). The conditions are as follows:

• car - Lexus RX 300, equipped with air conditioning;
• mileage - more than 110 thousand km;
• used on the territory of Moscow (population over 5 million people);
• the measurement was made in summer in good weather, with the air conditioner turned off.

Limited Liability Company "Organization"

The act of establishing the fuel consumption standard

moscow

Commission consisting of:
- Chairman of the Commission Ivanov A.S. - Director of Organization LLC;
- members of the commission:
- Petrov V.S. - head of the transport department;
- Sidorov O.I. - driver

1. Carried out a control measurement of fuel consumption for a Lexus RX 300 car, state. number Н878КК177, on a flat free city road with asphalt surface, without traffic jams.

2. Based on the measurements carried out, I approved the basic fuel consumption rate for the Lexus RX 300 car - 16 l / 100 km.

3. Approved the application of the following multiplying factors from the Methodological Recommendations of the Ministry of Transport:

To update the fuel consumption rates for 2020, follow the order of the Ministry of Transport in the latest edition. This will allow to write off the costs of fuel and lubricants correctly and avoid claims of inspectors. The article contains a convenient table with limits that you can download. You will also learn how to calculate the norms yourself and justify them.

Attention! These samples of documents and reference books will help you to take into account the cost of fuel and lubricants in accordance with all the requirements of the legislation. They will save you from offensive fines and protect you from mistakes. The relevance is confirmed by experts of the BuchSoft program. Download for free:

Have fuel consumption rates changed for 2020?

In 2020, the order of the Ministry of Transport of March 14, 2008 No. AM-23-r continues to operate. The department approved the latest version of the document by order of 06.04.2018 No. NA-51-r.

The amendments expanded the list of cars, buses, trucks, vans and other vehicles. Also, the fuel consumption limits, the table with the limit values \u200b\u200bof winter allowances to the norms, the procedure for applying the multiplying coefficient, etc. have been adjusted.

Issue waybills in the BukhSoft program. It is simple and easy to use. We quickly downloaded an 8 megabyte file, installed it easily, and you can start working right away. Documents are generated automatically - and experts of the BuchSoft program will help to double-check the most common mistakes.

New brands of vehicles in the list

The list includes such domestic car brands as Lada Granta, Lada Priora, Lada Vesta, UAZ-Patriot and others listed in Table 1.

Table 1.New car brands in the order of the Ministry of Transport No. AM-23-r

New multiplier for cities with a population of over one million

The changes introduced to the transport used:

• in cities with a population of 1 to 5 million people - the rate was increased by 25%;
• in cities with a population of over 5 million people, the rate was increased by 35%.

New procedure for applying a multiplying coefficient to fuel consumption rates in 2020

The procedure for applying the multiplying coefficient to the norms, depending on the age and mileage of the car, has undergone changes. Now the coefficient can be used:

• in the value of up to 5%, when the mileage of the car is more than 100,000 kilometers or the age has exceeded 5 years;
• in the value of up to 10%, when the car's mileage was more than 150,000 kilometers or the age exceeded 8 years.

Recall that fuel costs are normalized:

• at the base rate (the number of liters per 100 km of track, taking into account the average load of the car);
• according to the transport norm (the number of liters per 100 km of track, taking into account transport work);
• by bus rate (vehicle weight and standard passenger load);
• by dumping rate (weight and standard load of the vehicle);
• by transport rate in liters and tonne-kilometers (for trucks).

Changing the limit values \u200b\u200bof winter allowances

It consists in entering into the table of the limit values \u200b\u200bof winter allowances to the norms of the names of the subjects of the Russian Federation, adjusted in accordance with the Constitution.

Thus, the federal city of Sevastopol was allocated from the Crimea. From the Sakhalin region - Kuril, Nogliki, Okhinsky and other areas.

Order No. IA-159-r dated 20.09.2018 provides for the choice of the procedure for calculating the base rate of fuel consumption per mileage of a passenger car:

1. According to the formulas established earlier by Order No. AM-23-r
2. Based on information on fuel consumption received from the car manufacturer. Moreover, the data must be compiled in accordance with the Worldwide harmonized Light vehicles Test Procedures (WLTP) in accordance with the United Nations Global Regulations No. 15 "Worldwide harmonized light vehicles Test Procedure".

Fuel consumption rates for 2020 in a convenient table

The main fuel consumption rates for 2020 are given in Table 2.

table 2... Fuel consumption rates for 2020 from the Ministry of Transport

Is it obligatory to apply the norms?

Earlier, the Ministry of Finance and the tax authorities argued: it is within the limits of the Ministry of Transport that fuel costs should be written off.

But for some models of the vehicle there are no norms from the Ministry of Transport. How to be in such a situation? For a long time, officials believed that at first they could be guided by the relevant technical documentation or information from the car manufacturer. And in the future, you should contact a specialized organization that will develop indicators for a specific car.

But in 2013, the position of the department changed. In a letter dated January 30, 2013 No. 03-03-06 / 2/12, the Ministry of Finance indicated that the rationing of such expenses is not provided for by the Tax Code. Therefore, the company itself decides whether it is necessary to take into account the recommendations of the Ministry of Transport or not.

Thus, it is possible, without disputes with inspectors, to use the limits that the company has developed independently. Practice shows that in the event of disputes, the judges are on the side of the companies. In their decisions, they emphasize that Chapter 25 of the Tax Code does not require rationing fuel costs.

How to justify fuel consumption rates

Any expenses must be documented and economically justified. To control the consumption of fuels and lubricants and confirm the economic feasibility of costs, it is necessary to determine the internal limits for the consumption of fuels and lubricants for road transport, which is on the balance sheet of the company.

You can develop your own limit both on the basis of the recommendations of the Ministry of Transport and on the basis of the recommended cost rate, which is determined by the vehicle manufacturer.

An order for approving limits may look like this:

The approved limits must correspond to the brands of cars, take into account their technical condition and features of operation. In order to correctly establish intra-organizational limits for certain types of official transport, control races of cars should be carried out under specified conditions. Their result is drawn up by an act of a test run in any form. It also makes sense, by a separate order, to appoint a commission that will constantly carry out control measurements of fuel consumption on vehicles.

When developing your own limits, you can use the base rate of consumption of fuels and lubricants recommended by the Ministry of Transport for 2020.

Fuel consumption rates 2020: correction factors

It is advisable to approve separately summer and winter fuel consumption rates. In addition, the limit may also depend on the population in the region where the machine will be operated. The necessary correction factors can also be approved by order of the organization.

An order for approving correction factors may look like this:

If the company exceeds the established limits and cannot document the validity of this excess, then the cost of fuel and lubricants in excess of the norms established by it cannot be taken into account when calculating income tax.

In this case, over-limit expenses for fuel and lubricants will not be economically justified.

How to calculate the rate of consumption of fuels and lubricants in 2020

Let's consider the features of the calculation using the example of passenger cars. Clause 7 of Section II of Order No. AM-23-r contains the formula for calculating the value for passenger cars:

Qн \u003d 0.01 × Hs × S × (1 + 0.01 × D) ,

where Qн - standard, l;

Hs - base rate of fuel consumption per vehicle mileage, l / 100 km;

S - vehicle mileage, km;

D - coefficient to the norm, in%.

Example

The company has a Chevrolet Lacetti company car in a city of no more than 200,000 people.

Car mileage in winter - 200 km.

The company determines the limit in accordance with the order of the Ministry of Transport of the Russian Federation:

• basic fuel consumption rate (Hs) - 7.6 l / 100 km;
• allowance (D) according to the city size criterion - 10%;
• allowance for work in winter - 15%.

Fuel consumption limit in 2020 by car:

Qн \u003d 0.01 × 7.6 × 200 × (1 + 0.01 × (10 + 15)) \u003d 19.0 liters.