You will need
  • norms of fuel consumption, waybill, receipt for purchase of gasoline
The tax code provides two ways of charging fuel and lubricants (POL) for vehicles of the company. Fuel can be taken into account as material costs (clause 1 of article 254 of the tax code) if the transport is directly involved in the production process. If we are talking about management and other supporting needs, gasoline and other petroleum products are included in the other expenses connected with production and realisation (item 1 of article 264 NK). Thus, if a truck fleet of the company cars used for both these purposes, excluding fuel also need to conduct separately.
The cost of fuel should be rationed. This requirement is not explicitly spelled out in the Tax code, however, is dictated to them the necessity of substantiation of expenses to be written off for accounting purposes. For limiting fuel consumption it is recommended to use the norms approved by the order of Ministry of transport of Russia from March 14, 2008 №AM-23-R. They are Advisory in nature, however, all the financial agencies and regulatory authorities agree that if you use these rules, no problems. In the case, specifically if the brand of your car the purpose of this legislation is not mentioned, and the limits for it are not given, deduct the actual costs of gasolineand still can not, and need to calculate the limit yourself, using the recommendations of the manufacturer and technical characteristics of the vehicle. The calculated limit must be approved by the head of the company and registered in the accounting policy. And be prepared to prove its validity.
To confirm the direct cost of fuel required two documents. The first of these directions, confirming the use of fuel for production needs. There is a standardized form of waybill is mandatory to use motor transport enterprises. Other organizations can also use this form, and can develop, containing all necessary details, under paragraph 2 of article 9 of the Federal law of 21.11.1996 №129-FZ "On accounting".
The second document required to write off fuel costs - check cash register for petrol station, where he purchased gasoline. It should be specified the amount of fuel corresponding to the waybill.
Data on the consumption of gasolineand add up all the waybills for the month, and gasoline is debited for the total amount.