Issues, one way or another related to the reimbursement of expenses for the use of a car of an employee of an organization, can only be considered if they are clearly separated according to the signs of regulation by one or another legislative act. The fact is that compensation for renting or lending a car is regulated by the Civil Code of the Russian Federation, and the issues of reimbursement for the use of a car are regulated by the Labor Code of the Russian Federation and a large number of by-laws. Fuel compensation

Like any other personal item of an employee, a car provided by him for the needs of the enterprise is also subject to the rules for reimbursement of expenses.

It would be logical to assume that the employer will literally comply with the requirements of the law. And compensation will correspond to the real costs of the employee. However, the reality, as it always happens, is very far from ideal.

Often, the employer sets the condition for hiring an employee if the applicant has workplace personal car. In order to be convinced of this, it is enough to look at job advertisements.

At the same time, certain requirements are usually imposed on the car, for example, reduced fuel consumption, small displacement, the load capacity required by the employer, the type of fuel (gas, gasoline, diesel fuel), passenger capacity, etc. Compensation of fuel and lubricants to employees using personal transport

No one will prevent a citizen with a Rolls-Royce car from taking the vacancy of a forwarding driver, if he so desires. But the fact is that the company's budget can include spending on fuel and lubricants and wear and tear on a car with an engine capacity of 1.2 and a fuel consumption of 5 liters of AI-92 gasoline per 100 km, if necessary, to transport agricultural products. Therefore, the Rolls-Royce owner will be warned that fuel and lubricants will be paid only within the company's budget, and not the actual Rolls-Royce consumption of 15 liters of EURO-5 gasoline per 100 km.

Of course, this example is exaggerated, but it reflects the general trend. Therefore, the applicant for employment should carefully evaluate the extent to which the employer offers compensation, what kind of work he will have to perform, and even more so not to sign the contract thoughtlessly. You just need to remember that the employer primarily cares about his own benefit, and not about the benefit of the employee, and therefore will try by any means to reduce the amount of compensation for the use of the machine, its wear and tear and fuel.

Video - Compensation for fuel and lubricants for the use of personal cars

Loan and lease

The Civil Code of the Russian Federation provides for three possibilities for using an employee’s personal transport: a loan, rent and compensatory use, that is, combined with the employee’s performance of labor duties at the enterprise.

1. Loan, or free operation of the vehicle with its transfer to the balance of the employer. In this case, all costs for the maintenance of the car are borne by the enterprise itself.
2. Renting or receiving for temporary use with or without a crew. In the case of renting a vehicle without a crew, the contract will be purely property in nature and the cost of the monthly rental will be set within the framework of the contract. When renting a car with a driver, the contract will acquire a mixed character, since it will be based on both property relations and those related to payment for the services provided.

Example of an order for payment of compensation for the use of personal property of an employee

Contract type. Regulation	Agreement conditions	Obligations of the tenant
Chartering a vehicle with a driver (632 CC)	The agreement establishes: 1. The Subject of the Agreement. 2. Term of the contract. 3. Responsibility of the parties for the fulfillment of the terms of the lease. 4. The amount of payment for renting a car. 5. The amount of payment for driver services	1. Calculation and withholding at the source of payment of taxes on the income of an individual. 2. Calculation and transfer of insurance and social contributions
Chartering without a driver	In the contract, in addition to standard conditions set the monthly rent	Standard for tax agent

Important! The rent is taxable income received by the employee (PIT). However, since lease payments are of a civil law nature associated with the transfer of property objects for rent, no obligatory pension, medical and social insurance payments are deducted from the rent. Payments for services rendered when renting a vehicle with a crew are also subject to taxation. As well as the calculation of contributions for all compulsory types of insurance.

Compensation for car and fuel

Traditionally, when considering issues of employee compensation for fuel and lubricants, there is a strong association with the use of an employee's personal car for official purposes. In fact, there is no talk of a car in the Labor Code or in any other regulatory act.

The Labor Code speaks of any type of personal property of an employee used for production purposes. Article 188. Reimbursement of expenses when using personal property of an employee

That is, the employee is entitled to compensation in all cases of the use of personal property for the performance of his work duties. At the same time, property can be anything, including cars, motorcycles, motor and rowing boats, chainsaws, Sewing machines, shovels, etc.

Accordingly, the reimbursement of expenses for fuel and lubricants is due not only in relation to the car, but also when using any personal item that requires refueling, lubrication, etc.

In addition to compensation for expenses associated with the use of the employee's personal belongings, the Labor Code obliges the employer to also make depreciation payments, that is, compensation associated with the wear and tear of the employee's personal belongings. Compensation for payment to employees for the use of personal cars for official purposes without a waybill

Of course, there are strict rules for making compensation payments. Thus, payments are made in accordance with:

1. An agreement between the employer and the employee, which expresses the consent of the employee to use his personal item for official purposes and the obligation of the employer to compensate the employee for the costs incurred by him for the components necessary for the work of the item.
2. Taking into account the time of using the thing in connection with official needs.
3. Standards for depreciation and fuel costs, established on the basis of specifications things either experimentally or by agreement between the employee and the employer. You should be aware that the legislation does not establish the norms for calculating depreciation, leaving these questions to the discretion of the parties to the employment contract.

Compensation and taxation of enterprise profits

When using a car owned by an employee, the employer does not transfer the car to its balance sheet and, accordingly, cannot attribute it to the fixed assets of the enterprise. It is precisely because of this that the enterprise cannot write off the costs of compensation as the gross expense of the enterprise. Therefore, they are produced from the net profit of the enterprise.

At the same time, Decree of the Government of the Russian Federation No. 92 dated February 8, 2002 sets limits for the company's expenses for compensation, which will be deducted from taxable profit. Decree of the Government of the Russian Federation of 08.02.2002 N 92

So, the limit of the tax-free amount of profit that will be directed to compensation, in accordance with, will be:

Thus, the company's taxable income can only be reduced by the amounts shown in the table. Expenditures in excess of these limits do not reduce the company's taxable income. When compensation is paid in excess of the limit, compensation for fuel and lubricants also applies to production and distribution costs, which do not reduce the tax base. How to account for compensation payments

Registration of compensation amounts as expenses is possible only after the actual payment of compensation to the employee.

Based on the foregoing, it follows that the appointment of compensation payments is beneficial to the enterprise. Only if the amount of compensation does not exceed or slightly exceeds the established limits. If compensation is significantly higher than the limits, then in order to save on taxes, it is worth considering the possibility of renting a car.

Calculation of compensation for the use of a personal car. Step-by-step instruction

When calculating the amount of compensation payments, many factors are taken into account. It will be easier to consider them with an example.

Ivanov G. responded to the vacancy of a freight forwarder with a private car. Ivanov owns a Mitsubishi Lancer 1.6 car.

When drawing up the contract, with the mutual consent of the parties, the following payments were established:

1. Compensation in the amount of 5000 r / month.
2. Covering the cost of fuel, in accordance with the Decree of the Ministry of Transport of March 14, 2008, at the rate of 7.7 liters / 100 km.

The procedure for registration and payment of compensation for the use of personal property in work

During the first month of work, Ivanov G. traveled one and a half thousand kilometers on official business. About what they made a report of the established form and attached checks of gas stations.

The compensation calculation will look like this:

1. 5000 rubles compensation for the use of the car.
2. 1500 km × 7.7 / 100 × 40 rubles ( average price per liter) = 4620 rubles compensation for fuel.
3. 5000+4620=9620 rubles per month.

So, the algorithm for obtaining compensation for the use of a personal car consists of the following steps:

1. Conclusion of an agreement with the employer. The contract must stipulate the amount of compensation for the car, the fuel consumption of the car, the brand of the car, the brand of gasoline consumed, the frequency of payments for using the car.
2. Daily accounting of the mileage done and a monthly report on the cost of fuel and lubricants based on gas station receipts.

Registration of legal relations related to the operation of personal transport

Issues of payment of compensation for the operation and depreciation of vehicles are regulated by several by-laws, in particular, explanatory letters from the Ministry of Finance of the Russian Federation dated May 16, 1995 and the Ministry of the Russian Federation for Taxes and Duties dated June 2, 2004. Letter of the Ministry of the Russian Federation on Taxes and Dues dated 02.06.2004 Part of the letter of the Ministry of Finance of the Russian Federation dated 16.05.2005

Based on the meaning of these documents, issues of compensation payments are resolved bilaterally between the employer and the employee.

Wherein:

1. The enterprise is required either to issue an appropriate order, or to conclude an individual agreement with the employee indicating the amount of compensation payments.
2. Payment of compensation is carried out only on the basis of the full employment of the vehicle in production activities, and official duties employees imply constant use of the car. Therefore, one-off compensations are not allowed.
3. The amount of compensation is payable to the employee on a monthly basis.
4. During the downtime of the car due to vacation or illness of the employee, no compensation is paid.

Information about the reflection of compensation for the use of a personal car for business purposes

Thus, the conditions and amounts of compensation should be notified. Either in a collective labor contract or in an individual labor contract. Or in an additional agreement to the employment contract. Wherever the terms of the agreement of the parties are written, they should include the following nominations:

1. Details of the contracting parties.
2. Mandatory details of the contract - date, place, number, etc.
3. Vehicle details. They include state registration number, car brand, year of manufacture, Vehicle VIN, specifications.
4. Amount of monthly compensation payments.
5. Ways to compensate for the cost of maintenance and repair.
6. Methods for calculating mileage.

Usually, the contract provides that the employee on a monthly basis, no later than the established date, will submit to the employer reports on mileage and spent fuel and lubricants. Spending on fuel and lubricants is confirmed by checks of gas stations.

How to verify vehicle use

The use of the car for official purposes is confirmed by waybills of the established form and trip reports. Waybill example

Important! No matter how much the driver spends on fuel, payment will be made within the limits determined by the order. Or by prior arrangement between the employee and the employer.

Reports are needed for accounting and so that the employer does not pay more than it should.

Disputing the amount of accrued compensation payments

Compensation payments for the operation of a personal car are of a civil contractual nature and are regulated by the Civil Code of the Russian Federation. Therefore, challenging the accrued compensation is possible only in cases where the amount is contrary to the agreement between the employer and the employee. Usually all controversial issues can be easily clarified in the accounting department of the enterprise. If the employer violates the terms of the contract intentionally. Then, according to the rules of civil law, it is possible to challenge the amount of accrued compensation only in court.

The cost of fuel and lubricants and their recognition in tax accounting is a "sore" issue for accountants of most organizations. To what extent and on what basis can the income tax base for these expenses be reduced, says L.P. Fomichev (728-82-40, [email protected]), consultant on taxes and fees. In terms of automation, the material was prepared by specialists from the Authorized Training Center "Master Service Engineering".

General provisions for accounting for fuel and lubricants

• fuel (petrol, diesel fuel, liquefied petroleum gas, compressed natural gas);
• lubricants (motor, transmission and special oils, greases);
• special fluids (brake and cooling).

An organization that owns, rents or uses cars for free and uses them in its activities to generate income can attribute fuel expenses to the cost price. But not everything is as simple as it seems.

Are norms needed when accounting for fuel and lubricants

Currently, accounting regulations do not set limits for attributing to the cost of expenses associated with the use of fuels and lubricants in the operation of vehicles. The only condition for writing off fuel and lubricants for cost is the availability of documents confirming the fact of their use in the production process.

When calculating taxable income, you must be guided by Chapter 25 of the Tax Code of the Russian Federation. Expenses for the maintenance of official vehicles, which include the cost of purchasing fuel and lubricants, are included in other expenses related to production and sale (subclause 11, clause 1, article 264 and subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not limit the cost of maintaining official vehicles by any norms, therefore, for tax purposes, it is envisaged to write off the cost of fuel and lubricants at actual costs. However, they must be documented and economically justified (clause 1, article 252 of the Tax Code of the Russian Federation).

According to the Ministry of Finance of Russia, set out in letter No. 03-03-02-04/1/67 dated March 15, 2005, expenses for the purchase of fuels and lubricants within the limits specified in the technical documentation for the vehicle can be recognized for tax purposes, subject to the requirements established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation mentioned above. The Ministry of Taxes and Taxes of Russia for the city of Moscow, in a letter dated September 23, 2002 No. 26-12/44873, expressed a similar opinion.

The justification requirement obliges the organization to develop and approve its own fuel consumption standards, lubricants And special liquids for their transport, which is used for production activities, taking into account its technological features. The organization develops such standards to control the consumption of fuel and lubricants for operation, Maintenance and repair of automotive equipment.

When developing them, the organization can proceed from the technical characteristics of a particular car, the time of year, the prevailing statistics, acts of control measurements of fuel and lubricants consumption per kilometers, drawn up by representatives of organizations or car service specialists on its behalf, etc. When developing them, downtime in traffic jams, seasonal fluctuations in fuel consumption and other correction factors. Rules are usually developed technical services the organization itself.

The procedure for calculating fuel consumption rates is an element of the organization's accounting policy.

They are approved by the order of the head of the organization. All drivers of vehicles should be familiar with the order. The absence of approved standards in the organization can lead to abuse by drivers, and, consequently, to unjustified additional costs.

Actually, these norms are used as economically justified for the purposes of accounting for writing off fuel and lubricants and for tax purposes when calculating income tax.

In developing these standards, an organization may use the Fuel and Lubricant Consumption Standards for road transport, approved by the Ministry of Transport of Russia dated April 29, 2003 (guiding document No. R3112194-0366-03 agreed with the head of the Department of Logistics and Social Security of the Ministry of Taxes of Russia and has been applied since July 1, 2003). The document contains the values ​​of basic fuel consumption rates for automobile rolling stock, fuel consumption rates for the operation of special equipment installed on vehicles, and the methodology for their application, as well as standards for the consumption of lubricating oils.

Fuel consumption rates are set for each brand and modification of operated vehicles and correspond to certain operating conditions of road transport.

Fuel consumption for garage and other household needs ( technical inspections, adjustment work, running-in of engine and car parts after repair, etc.) is not included in the norms and is installed separately.

Features of the operation of vehicles associated with road transport, climatic and other factors are taken into account by applying correction factors to the basic standards. These coefficients are set as percentages of the increase or decrease in the original value of the norm. If it is necessary to use several allowances at the same time, the fuel consumption rate is set taking into account the sum or difference of these allowances.

The guiding document also establishes the norms for the consumption of lubricants per 100 liters of total fuel consumption, calculated according to the norms for this vehicle. Oil consumption rates are set in liters per 100 liters of fuel consumption, lubricant consumption rates - respectively, in kilograms per 100 liters of fuel consumption. Here, too, there are correction factors depending on the operating conditions of the machine. The consumption of brake and coolant fluids is determined in the number of refuelings per one motor vehicle.

Is it necessary to apply the standards established by the Ministry of Transport of Russia as the only possible ones? No. The Ministry of Transport of Russia, in accordance with Article 4 of the Tax Code of the Russian Federation, is not entitled to develop any standards for tax purposes. The norms approved by the Ministry of Transport of Russia are not an order and have not been registered with the Ministry of Justice of Russia as a regulatory legal act that is mandatory for use by organizations throughout the Russian Federation. Considering all these circumstances, it can be said that, despite the name "Guiding Document", as well as the fact that it is agreed with the Ministry of Taxation of Russia, the basic norms for the consumption of fuel and lubricants in road transport are only advisory in nature.

But the likelihood that the tax authorities will still be guided by these standards, agreed with their department, is quite high. After all, if an organization's expenses for the purchase of fuels and lubricants significantly exceed the norms established by the Ministry of Transport of Russia, their economic feasibility may cause doubts among the tax authorities. And this is logical: the norms of the Ministry of Transport of Russia are well thought out and quite reasonable. And although they were not developed for tax purposes, they can be used in court and appear to be a persuasive argument for judges.

Therefore, the organization needs to be ready to justify the reasons for the deviations of the norms it applies to write off fuel and lubricants as expenses from those approved by the Ministry of Transport of Russia.

Waybills

The purchase of fuel and lubricants does not yet indicate their actual consumption for a car used for official purposes. A confirmation that the fuel was spent for production purposes is a waybill, which is the basis for writing off fuel and lubricants at cost. This is confirmed by the tax authorities (letter of the UMNS for Moscow dated April 30, 2004 No. 26-12 / 31459) and Rosstat (letter of the Federal State Statistics Service dated February 3, 2005 No. IU-09-22 / 257 "On travel sheets"). The waybill contains the speedometer readings and fuel consumption indicators, the exact route is indicated, confirming the production nature of transportation costs.

Primary documents can be accepted for accounting if they are drawn up in a unified form (clause 2, article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting").

Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 approved the following forms of primary documentation for accounting for the operation of vehicles:

Since most organizations operate back office Cars or trucks, they use forms waybills for these machines.

The waybill of a truck (forms No. 4-s or No. 4-p) is the main primary document for paying for the transportation of goods, writing off fuel and lubricants for expenses for ordinary activities, calculating wages for the driver, and also confirms the production nature of the expenses incurred. When transporting goods, waybills of forms No. 4-c and No. 4-p are issued to the driver along with the bill of lading.

Form No. 4-c (piecework) is applied subject to payment for the work of the car at piecework rates.

Form No. 4-p (time-based) is applied subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Tear-off coupons of the waybill of forms No. 4-c and No. 4-p are filled in by the customer and serve as the basis for the organization-owner of the vehicle to present an invoice to the customer. The corresponding tear-off coupon is attached to the account.

In the waybill, which remains in the organization - the owner of the vehicle, identical records are repeated about the time the car worked at the customer's. If the goods are transported by a vehicle operating on a time basis, then the numbers of waybills are entered into the waybill and one copy of these waybills is attached. Waybills are stored in the accounting department together with shipping documents for their simultaneous verification.

Service waybill passenger car(form No. 3) serves as the main primary document for writing off fuel and lubricants for expenses related to the management of the organization.

The waybill movement journal (form No. 8) is used by the organization to register the waybills issued to the driver and those handed over to the accounting department after processing the waybill.

The waybill is issued to the driver by the dispatcher or another employee authorized to release him on the flight. But in small organizations, this may be the driver himself or another employee who is appointed by order of the head of the organization.

The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car.

The waybill is valid for one day or shift only. For a longer period, it is issued only in case of a business trip, when the driver performs the task for more than one day (shift).

The route of transportation or official assignment is recorded for all points of the vehicle in the waybill itself.

Responsibility for correct design the waybill is carried by the heads of the organization and persons responsible for the operation of vehicles and participating in filling out the document. This is once again emphasized in the already mentioned letter of the Federal State Statistics Service (Rosstat) dated February 3, 2005 No. ИУ-09-22/257 "On travel sheets". It also says that all details must be filled in unified forms. The employees who filled out and signed the documents are responsible for the accuracy of the data contained in them.

If the waybill is filled out with violations, this gives the inspecting authorities a reason to exclude fuel costs from the expenses.

An accountant who takes into account fuel and lubricants should be especially interested in the right front part of the waybill. Consider it using the example of a waybill for a car (form No. 3).

The speedometer readings at the beginning of the day of work (the column next to the signature allowing the exit) must match the speedometer readings at the end of the previous day of the car's work (the column - when returning to the garage). And the difference between the speedometer readings for the current day of work should correspond to the total number of kilometers traveled per day, indicated on the back.

The section "Movement of fuel" is filled in full for all details, based on actual costs and instrument indicators.

The remaining fuel in the tank is recorded in the sheet at the beginning and end of the shift. The calculation of consumption is indicated according to the standards approved by the organization for this machine. In comparison with this norm, the actual consumption, savings or overspending in relation to the norm is indicated.

To determine the standard fuel consumption per shift, you need to multiply the car's mileage per working day in kilometers by the rate of gasoline consumption in liters per 100 kilometers, and divide the result by 100.

To determine the actual fuel consumption per shift, add the amount of fuel filled into the car tank during the shift to its balance in the car tank at the beginning of the shift, and subtract the remaining gasoline in the car tank at the end of the shift from this amount.

The reverse side of the sheet indicates the destination, the time of departure and return of the car, as well as the number of kilometers traveled. These indicators are the most important, they serve as the basis for including the cost of fuel used in expenses and confirm what operations the use of the machine was associated with (receiving valuables from suppliers, delivering them to buyers, etc.).

The lower part of the reverse side of the waybill is important for the payroll of drivers.

At the end of the section, a few words about whether waybills should be filled out only for drivers.

Sometimes such a conclusion is drawn from the text of the Decree of the Goskomstat of Russia dated November 28, 1997 No. 78 (hereinafter referred to as Decree No. 78) and the sheet forms themselves. And they make the following conclusion - if the position of the driver is not directly provided for by the staffing table, then there is no obligation for the organization to draw up the corresponding document. In the opinion of the author, this is incorrect, the driver is a function, and not just a position.

It is important that the organization's company car is operated, and who manages it is the organization's business. For example, company car the director, manager can drive, and the costs for it will also be taken into account only on the basis of the waybill. In addition, if this document is not available on the way, an employee who actually performs the functions of a driver may have a problem with traffic police officers.

Formally, waybills are issued by organizations. This is stated in Decree No. 78. For formal reasons, entrepreneurs should not fill out a waybill, since, according to Article 11 of the Tax Code of the Russian Federation, they are individuals.

But they use transport for production purposes. The Russian Tax Inspectorate in a letter dated October 27, 2004 No. 04-3-01 / [email protected] drew attention to the fact that waybills should be used by them.

Accounting for fuel and lubricants

The expenses for the purchase of fuels and lubricants are related to the maintenance of the transportation process and are related to the expenses for ordinary activities under the element "Material costs" (clauses 7, 8 of PBU 10/99 "Expenses of the organization"). The expenses include the sum of all actual expenses of the organization (clause 6 PBU 10/99).

The accounting department of the organization keeps a quantitative-sum accounting of fuels and lubricants and special liquids. Vehicles are refueled at gas stations for cash or non-cash using coupons or special cards.

Without touching on the specifics of the formation of the initial cost of fuels and lubricants and VAT accounting, let's say that an accountant, on the basis of primary documents (advance reports, invoices, etc.), receives fuels and lubricants by brand, quantity and cost. Fuel and lubricants are accounted for on account 10 "Materials" subaccount 3 "Fuel". This is provided for by the Chart of Accounts (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

• "Fuels and lubricants in warehouses (gasoline, diesel fuel, gas, oil, etc.)";
• "Paid coupons for gasoline (diesel fuel, oil)";
• "Gasoline, diesel fuel in the tanks of cars and coupons for drivers", etc.

Since there are many varieties of fuels and lubricants, sub-accounts of the second, third and fourth orders are opened to account for them, for example:

• account 10 sub-account "Fuel", sub-account "Fuel in warehouses", sub-account "Gasoline", sub-account "Gasoline AI-98";
• account 10 sub-account "Fuel", sub-account "Fuels and lubricants in warehouses", sub-account "Gasoline", sub-account "Gasoline AI-95".

In addition, analytical accounting of issued fuels and lubricants is carried out for financially responsible persons - drivers of vehicles.

The accountant records the receipt of fuel and lubricants in the material accounting card in the form No. M-17. An organization can develop its own form of a card for recording the receipt and write-off of fuel and lubricants, which is approved by order of the head or is an annex to the accounting policy of the organization.

Car maintenance costs Vehicle organizations write off the cost of products (works, services). In accounting, the costs associated with the transportation process are reflected on the balance sheet account 20 "Main production" or 44 "Sales costs" (only for trade organizations).

Expenses for the maintenance of official vehicles are reflected in the balance sheet account 26 "General business expenses". Enterprises with a fleet of vehicles reflect the costs associated with their maintenance and operation on the balance sheet account 23 "Auxiliary production". The use of a specific cost accounting depends on the direction of use of cars. For example, if a truck was transporting goods on orders from a third-party organization, then the cost of fuel and lubricants is reflected in account 20, and if a car was used for business trips associated with the management of the organization, then the costs are reflected in account 26.

In accounting, the write-off of fuel and lubricants is reflected in the accounting entry:

Debit 20 (23, 26, 44) Credit 10-3 "Fuel" (analytical accounting: "fuel and lubricants in the tanks of vehicles" and other relevant sub-accounts) - in the amount actually spent on the basis of primary documents.

When fuel and lubricants are released into production and otherwise disposed of, their assessment in accounting is carried out in one of the following ways (clause 16 PBU 5/01):

• at the cost of a unit of inventory,
• at the cost of first-time purchases (FIFO),
• at the cost of the latest purchases (LIFO),
• at an average cost.

The last method is the most common.

The method chosen by the organization must be recorded in the order on accounting policies.

We draw the attention of accountants to the fact that, as a rule, there is always an amount of gasoline (or other fuel) in the tanks of cars, which is a carry-over balance for the next month (quarter). This balance must continue to be taken into account on the account of a separate sub-account "Gasoline in car tanks" (in analytical accounting for financially responsible persons (drivers).

Every month, the accountant reconciles the results of the issuance, consumption and balance of petroleum products in the tanks of vehicles.

If the cost of fuel costs accepted for consumption in accounting and tax accounting is different (for example, due to the driver exceeding the standards adopted in the organization for his car), then taxpayers applying PBU 18/02 will have to reflect permanent tax liabilities.

This is the requirement of paragraph 7 of this provision, which was approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

Consider the accounting of fuel and lubricants using the example of accounting for gasoline for a particular driver.

Example

Car driver company car A.A. Sidorov receives funds for the purchase of fuel and lubricants from the cash desk of OOO Zima and submits advance reports reflecting the costs of their purchase with primary documents attached.
Gasoline is written off according to the norms on the basis of waybills handed over by the driver to the accounting department.
Quantitative-sum accounting of fuels and lubricants is carried out using face cards, the form of which was developed by the organization independently and approved by order of the head. The card is opened for each driver.
The balance of unwritten gasoline at the beginning of April with the driver amounted to 18 liters at 10 rubles.
On April 3, 20 liters of gasoline were purchased at 11 rubles. VAT is not considered for simplicity.
On April 1, 2 and 3, the driver consumed 7.10 and 11 liters of gasoline, respectively.
When writing off materials, the organization applies the moving average cost method, which is calculated at the date of the transaction.
From April 1 to April 3, the accountant made the following entries in the driver's card:

date of	Coming			Consumption			Remainder
	quantity	price	standing.	quantity	price	standing.	quantity	price	standing.
Balance on 01.04							18	10,00	180,00
01.04				7	10,00	70,00	11	10,00	110,00
02.04				10	10,00	100,00	1	10,00	10,00
03.04	20	11,00	220,00	11	10,95*	120,48	10	10,95	109,52

Note:
* 10.95 \u003d (1l x 10 rubles + 20 liters x 11 rubles) / 21 liters

The following entries were made in the accounting records of the organization:

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." - 70 rubles. - written off according to the norms of 7 liters of gasoline according to the waybill of a passenger car form No. 3 for April 1;

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." - 100 rubles - written off according to the norms of 10 liters of gasoline according to the waybill of a passenger car form No. 3 for April 2;

Debit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." Credit 71 sub-account "Sidorov" - 220 rubles. - 11 liters of gasoline were credited on the basis of a cash register check attached to the driver's advance report; Debit 26 Credit 10-3 subaccount "Gasoline A-95 in the tank of A.A. Sidorov's car." -120.48 RUB - written off according to the norms of 11 liters of gasoline according to the waybill of a passenger car form No. 3 for April 3.

Rented transport

You can get a vehicle for temporary possession and use by concluding a vehicle lease agreement with a legal or natural person.

Under a lease agreement, the lessor (landlord) undertakes to provide the tenant (tenant) with property for a fee for temporary possession and use. Unless otherwise provided by the vehicle rental agreement, the lessee shall bear the costs arising in connection with commercial exploitation vehicle, including the cost of paying for fuel and other materials consumed during operation (Article 646 of the Civil Code of the Russian Federation). The parties may provide for mixed conditions for paying rent in the form of a fixed share (direct rent) and payment of compensation for the current maintenance of the leased property, which may vary depending on external factors.

In the case when the costs of fuel and lubricants are borne by the employer of transport, accounting for fuel and lubricants is identical to the situation with the operation of one's own vehicle. Such a car is simply taken into account not as part of fixed assets, but on an off-balance account 001 "Rented fixed assets" in the assessment adopted in the contract. For its use, rent is charged, and depreciation is not charged.

The rent is included in the composition of other expenses associated with production and (or) sale, regardless of who the car is rented from - from a legal entity or an individual (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation).

At the same time, the status of the landlord affects the tax consequences for other taxes. So, if a car is rented from an individual, he has taxable income.

As for the UST, it is necessary to distinguish between the rental of a vehicle with and without a crew (clause 1, article 236 and 3, article 238 of the Tax Code of the Russian Federation).

A waybill is issued for a rented car for the time of work, since the organization disposes of the car. And subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation allows including in expenses that reduce taxable income all funds spent on the maintenance and operation of fixed assets and other property that is used in production activities. This also applies to fuels and lubricants that are used on a rented car.

Free car use

The organization can conclude an agreement for the free use of a car.

Under a gratuitous use (loan) agreement, the borrower is obliged to keep the thing received for gratuitous use in good condition, including the implementation of the current and overhaul, as well as bearing all the costs of its maintenance, unless otherwise provided by the contract.

The expenses of the organization for the maintenance and operation of a car received under a contract for gratuitous use reduce taxable profit in accordance with the generally established procedure, if the contract provides that these costs are borne by the borrower.

For gratuitous use agreements (loans), separate rules are applied, provided for a lease agreement. The cost of fuel and lubricants is accounted for in the same way as a rented car, since the organization manages it.

The transfer of property for temporary use under a loan agreement - for tax purposes is nothing more than a free service. The cost of such a service is included by the borrower in non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation). This value must be determined independently, based on the data on the market value* of the rental of a similar car.

Workers' Compensation

Employees are paid compensation for the wear and tear of personal vehicles and reimbursed for expenses if personal vehicles are used with the consent of the employer for official purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing.

Often, by order, an employee is paid compensation at the rate established by the Government of the Russian Federation and, in addition, the cost of gasoline.

Since such a provision is not directly provided for by the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57, the position of the tax authorities on this issue also seems legitimate. The amount of compensation to the employee takes into account the reimbursement of expenses for the operation of a personal car used for business trips: the amount of wear and tear, the cost of fuel and lubricants, maintenance and Maintenance(Letter of the Ministry of Taxation of Russia dated 02.06.2004 No. 04-2-06/419).

Compensation for the use of personal vehicles for official purposes is paid to employees in cases where their work by the nature of production (service) activity is associated with constant official travel in accordance with their official duties.

The original document that established this compensation is the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions for paying compensation to employees for using their personal cars for business trips." The document is valid, although the payment rates themselves have changed in the future. Here we recommend that the accountant read it especially carefully. Paragraph 3 states that the specific amount of compensation is determined depending on the intensity of the use of a personal car for business trips. The amount of compensation to the employee takes into account the reimbursement of expenses for the operation of a personal car used for business trips (the amount of wear and tear, the cost of fuel, maintenance and current repairs).

Compensation is calculated according to the formula:

K \u003d A + fuel and lubricants + TO + TR,

where
K - the amount of compensation,
A - car depreciation;
fuel and lubricants - the cost of fuel and lubricants;
TO - maintenance;
TR - current repair.

Compensation is calculated based on the order of the head of the organization.

Compensation is calculated monthly in a fixed amount, regardless of the number of calendar days in a month. During the time the employee is on vacation, business trip, absence from work due to temporary disability, as well as for other reasons, when the personal car is not in use, no compensation is paid.

The most difficult thing in this situation is the confirmation of the fact and intensity of the use of the machine by the employee. Therefore, the basis for calculating compensation, in addition to the order of the head, may be a travel list or other similar document, the form of which is approved in the order on the accounting policy of the organization. Waybills in this case are not compiled.

Compensations paid to an employee for the use of a personal car for official purposes are expenses for the organization for ordinary activities on the basis of paragraph 7 of PBU 10/99.

Compensation paid to an employee in accordance with the law, within the approved norms, is not subject to income tax individuals(Article 217 of the Tax Code of the Russian Federation) and a unified social tax (Article 238 of the Tax Code of the Russian Federation). In this case, the legislative document is the Labor Code of the Russian Federation. Due to the fact that the Government of the Russian Federation has developed compensation standards in relation only to paragraph 11 of Article 264 of the Tax Code of the Russian Federation (income tax), they are not subject to application in order to determine the tax base for personal income tax.

The tax authorities insist that the norms applied in the organization cannot be applied to personal income tax, since they are not the norms established in accordance with the current legislation of the Russian Federation (letter of the Ministry of Taxes of Russia dated 02.06.2004 No. 04-2-06 / [email protected]"On reimbursement of expenses for the use of personal transport by employees").

However, in its Decree No. Ф09-5007/03-AK dated January 26, 2004, the Federal Antimonopoly Service of the Urals District concluded that it was unlawful to apply the compensation payment rates established by Chapter 25 of the Tax Code of the Russian Federation for calculating personal income tax. Compensation for personal transport is exempt from income tax in the amount established by a written agreement between the organization and the employee. This is indirectly confirmed by the decision of the Supreme Arbitration Court of the Russian Federation dated January 26, 2005 No. 16141/04 (read more).

Thus, in our opinion, in the situation under consideration, there is no taxable base for personal income tax.

Compensation for the use of personal cars for official purposes for the purpose of calculating income tax is a normalized amount. The current norms are established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92.

Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits for taxation purposes are included in other expenses (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). In tax accounting, these expenses are recognized on the date of actual payment of the accrued compensation.

The amount of compensation accrued to an employee in excess of the marginal norms cannot reduce the tax base for calculating corporate income tax. These expenses are treated as excess for tax purposes.

Of course, one can try to challenge this point of view, relying on the more recent position of Article 188 of the Labor Code of the Russian Federation. But after all, in the letter of the Ministry of Finance, it was said that when calculating compensation, it is necessary to take into account all the features of the use of a personal car by an employee for production purposes. And for taxation there is a norm, and it is unambiguous. Therefore, the expenses for the purchase of fuel and lubricants in parallel with the payment of compensation are not taken into account for income tax purposes, since this car is not official (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Expenses for compensation to an employee in excess of the established norms, as well as the cost of spent fuel and lubricants, excluded from the calculation of the tax base for income tax for both the reporting and subsequent reporting periods, are recognized as a constant difference (clause 4 PBU 18/02).

For the amount of a permanent tax liability calculated on its basis, the organization adjusts the amount of contingent expense (conditional income) for income tax (clauses 20, 21 PBU 18/02).

Accounting for fuel and lubricants in "1C: Accounting 7.7"

Accounting for fuel and lubricants in the configuration "1C: Accounting 7.7" (rev. 4.5) is kept on account 10.3 "Fuel". In the directory "Materials" for elements related to fuels and lubricants, the type "(10.3) Fuel" should be indicated (see Fig. 1).

The purchase of fuel and lubricants is reflected in the documents "Receipt of materials" or "Advance report", in the latter document the corresponding account should be indicated 10.3.

To reflect the consumption of fuels and lubricants, it is convenient to use the document "Movement of materials" by selecting the type of movement: "Transfer to production" (see Fig. 2). The document must indicate the cost account corresponding to the direction of use of the car (20, 23, 25, 44) and the cost item.

It is recommended to set two items in the directory of cost items to reflect the costs of fuel and lubricants, for one of which set the "Type of costs" for the purposes of tax accounting "Other costs accepted for tax purposes", and for the second (expenses in excess) - "Not accepted for taxation purposes" (Fig. 3).

INTRODUCTION

1 The concept of fuel and lubricants

2. Documentation of operations with fuel and lubricants

3. State registration of persons carrying out activities with fuel and lubricants

CONCLUSION

REFERENCES

INTRODUCTION

A few years ago, the trade in fuels and lubricants (POL) was widespread in the sphere of a rather narrow circle of enterprises and organizations. However, at present, due to its almost 100% liquidity and high profitability this species entrepreneurial activity has developed into one of the most popular. Many enterprises and organizations that have never been involved in the trade of fuels and lubricants have become involved in this process. Therefore, many organizations have questions related to the peculiarities of legal regulation and taxation of activities for the production and sale of fuels and lubricants.

1 The concept of fuel and lubricants

As follows from the regulations in force in the field of oil products supply, including:

Order of the Ministry of Fuel and Energy of Russia dated September 25, 1995 N 194 "On the Enactment of the Guiding Document" Rules for the Delivery of Oil Products to Oil Depots, Gas Stations and Fuel and Lubricant Depots for Branches of Main Oil Product Conduits ";

Instructions on the procedure for the receipt, storage, release and accounting of oil and oil products at oil depots, filling points and gas stations of the USSR Goskomnefteprodukt system, approved by the USSR Goskomnefteprodukt on August 15, 1985 N 06 / 21-8-446, to fuels and lubricants, as a rule , include various products of oil refining.

So, fuels and lubricants include gasoline of various brands (depending on the octane number), motor oil, antifreeze, diesel fuel.

However, it should be noted that not all types of fuel currently used in road transport can be classified as fuels and lubricants. For example, natural gas, also sold by a number of gas filling stations (AGFS) in Moscow as a fuel for cars, according to the name and definition given in Art. 2 of the Federal Law of March 31, 1999 N 69-FZ "On gas supply in Russian Federation" does not apply to fuel.

Accounting for sales and (or) acquisition transactions natural gas as a fuel differs slightly from accounting for petroleum products. The exception is certain issues related to the taxation of petroleum products, including the accrual and payment of excises, which will be discussed in more detail below.

The scope of oil and oil products is currently extremely wide. Oil and oil products are used as fuel (in all sectors of the economy) or lubricants at enterprises providing services for the repair and maintenance of vehicles.

If we dwell separately on accounting and taxation fuels and lubricants as fuel for vehicles, it should be noted that, as a rule, fuel and lubricants are purchased for cash by car owners.

At the same time, in some cases, large motor transport enterprises may conclude long-term contracts for the wholesale sale of fuel with organizations selling petroleum products. Such contracts are actually executed by refueling the vehicles of this motor transport enterprise at the gas stations (gas stations) of the seller of petroleum products on special coupons, upon presentation of cards or other documents that are the equivalent of a prepaid certain amount of fuel. Settlements between buyers and sellers of fuel, as a rule, are made by bank transfer.

Current regulatory legal acts allow cash settlements between legal entities in cash. But according to paragraph 1 of the Directive of the Central Bank of the Russian Federation of November 14, 2001 N 1050-U and the joint Letter of the Ministry of Taxes of Russia and the Central Bank of the Russian Federation of July 1, 2002 N 24-2-02 / 252, of July 2, 2002 N 85- T their limit is limited to 60 thousand under one contract.

At the same time, as in cash settlements with the population, the use of cash registers is required. This requirement is established by paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

For the sale of fuel through gas stations located on the territory of any enterprises and not providing for the sale of fuel and lubricants to the side, some features are characteristic. They will be connected, first of all, with the use (non-use) of cash registers.

In such situations, fuel is often paid for by bank transfer or in another similar way, which allows the selling organization to keep analytical records of fuel supply to various departments (or other production units) of the buyer.

2. Documentation of operations with fuel and lubricants

As follows from the Regulations on the Ministry of Industry and Energy of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 16, 2004 N 284, this Ministry carries out legal regulation of all issues related to the fuel and energy complex.

Fuels and lubricants are often supplied through pipelines, so the main features of their accounting are primarily related to their transportation and being in tanks and (or) directly in the pipeline system (residues).

Requirements for the organization and procedure for the acceptance and delivery of petroleum products to tank farms, gas stations and fuel and lubricant warehouses are established by the Rules approved by the Order of the Ministry of Fuel and Energy of Russia of September 25, 1995 N 194 (hereinafter referred to as the Rules), as well as the Guiding Document RD 153-39.2-080-01 " rules technical operation gas stations", approved by the Order of the Ministry of Energy of Russia dated August 1, 2001 N 229 (as amended on June 17, 2003).

At the same time, the issues of accounting for oil and oil products are regulated by the provisions of the Instruction on the procedure for the receipt, storage, release and accounting of oil and oil products at oil depots, loading points and gas stations of the USSR Goskomnefteprodukt system, approved by the USSR Goskomnefteprodukt on August 15, 1985 N 06 / 21-8-446 ( hereinafter referred to as the Instruction), to the extent that it does not contradict the above documents. It is in the Instruction that the issues of quantitative accounting of petroleum products carried out in the current mode are disclosed in detail.

Quantitative accounting of petroleum products at filling stations, in accordance with clause 1.1 of the Instructions, is carried out in liters, which quantitatively change depending on the density of a particular petroleum product simultaneously with changes in ambient temperature.

When organizing the accounting of petroleum products at gas stations, the following is determined:

The procedure (system) for organizing the accounting of petroleum products, the elements of which are given below, including the document flow and the frequency of the inventory;

Financially responsible persons from among the staff of the gas station;

Persons exercising control over the organization, the procedure and correctness of accounting at the enterprise and acting as representatives from the organization when checking accounting with a transport (supplying) organization (the procedure for controlling quantitative accounting at gas stations and fuel depots will be discussed in more detail below);

Composition of the inventory commission;

Units of operational accounting of petroleum products by volume (in liters) and by mass (in kilograms).

Accounting for petroleum products at filling stations is carried out in aggregate:

Presence in tanks (the amount of oil products for each tank and in total for oil products of each brand is taken into account);

Presence in technological pipelines;

The results of vacation through fuel-, oil-dispensing columns.

The mass of the oil product is determined as follows:

With the volume-mass method of measurement - by its volume and density under the same conditions or conditions reduced to the same (temperature and pressure);

With the mass method - measured in containers and vehicles by weighing on a scale;

With the volumetric method, only the volume of the oil product is measured. This method is part of the volume-mass method and is used at gas stations to account for petroleum products;

With the hydrostatic method - as the product of the pressure difference of the product column (at the beginning and end of the commodity operation) and the average cross-sectional area of ​​the part of the tank from which the product is released, divided by the acceleration of gravity.

Receipt of petroleum products at filling stations and fuel depots can be carried out in the following ways:

By draining oil products into gas station tanks:

from railway tanks;

when delivered in tank trucks;

through pipelines.

In the bill of lading, issued in case of delivery in tanks, manufacturers-suppliers put down the shipment indicators:

The exact name of the oil product by brand;

Temperature, density and volume of the oil product at the time of shipment;

The mass of the oil product.

When using the volume-mass method at the time of acceptance of petroleum products, the volume and density of the product are measured under the same or reduced to the same conditions (temperature and pressure).

The volume of the oil product is determined from the calibration tables according to the measured level in tanks, railway tanks, ship tanks or according to the full capacity of the indicated containers. Volume can also be measured with a liquid meter.

The density of petroleum products in tanks and vehicles is determined in accordance with GOST 3900-85 "Oil and petroleum products. Density determination methods" based on samples taken in accordance with GOST 2517-85.

The amount of oil products in units of mass upon receipt is determined by the formula:

Mpost. = Ppost. x Vconst.,

where is Mpost. - mass of oil products;

Vconst. - volume of oil products at the level measurement temperature (cubic meters);

Ppost. - oil product density at the level measurement temperature at the time of receiving oil products (kg/m3).

What is fuel and lubricants - decoding and description

Fuels and lubricants are "fuels and lubricants", various products made from oil. These goods belong to the industrial variety, therefore their sale is carried out exclusively by specialized companies.

The manufacture of everything related to fuel and lubricants takes place in strict accordance with accepted standards and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests confirming its quality.

Buying fuel and lubricants today is quite simple. In general, the concept of fuels and lubricants includes an extensive list of refined petroleum products used as:

• fuel– gasoline, diesel, kerosene, associated petroleum gas.
• Lubricants– oils for motors and transmissions, as well as plastic substances.
• Technical liquids- antifreeze, antifreeze, brake fluid etc.

Fuels and lubricants - products obtained as a result of oil distillation

Fuels related to fuels and lubricants

Since most of everything related to fuels and lubricants is fuel, let's dwell on its types in more detail:

• Petrol. Keeps engines running internal combustion. It is characterized by rapid flammability, which is forced in the mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
• Kerosene. Initially served as a lighting function. But presence special characteristics made it the main component of rocket fuel. This is a high volatility and calorific value of kerosene TS 1, good tolerance low temperatures, reducing friction between parts. Given the latter property, it is often used as a lubricant as well.
• Diesel fuel. Its main varieties are low-viscosity and high-viscosity fuels. The first applies to freight transport and other fast vehicles. The second is for low-speed engines, such as industrial equipment, tractors, etc. Affordable price fuel, low explosiveness and high efficiency make it one of the most popular.

Natural gas in liquid form, also used to fuel cars, is not a product of petroleum refining. Therefore, according to accepted standards, it does not apply to fuel and lubricants.

Three main types of fuel related to fuels and lubricants

Lubricating oils as a type of fuel and lubricants

What does fuel and lubricants mean when it comes to oils? This oil product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:

• Semi-liquid.
• Plastic.
• Solid.

Their quality depends on the presence of additives in the composition - additional substances that improve performance characteristics. Supplements can improve both one and several indicators at once. There are, for example, anti-wear or detergents that protect spare parts from the build-up of deposits.

Features of the composition of additives to engine oil

According to the method of production, oils are divided into:

• Synthetic.
• Mineral.
• Semi-synthetic.

The latter are a symbiosis of substances obtained artificially with the natural results of oil refining.

To make it immediately clear when looking at any package of fuels and lubricants, what it is, each product has its own marking. It determines for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain season.

Varieties of fuels and lubricants from tubes of grease to barrels of fuel

In this article, we highlighted what fuel and lubricants are, deciphered the abbreviation and told what certain products are used for.

What is antifreeze

The information provided will be sufficient as a guide.

To learn more about what fuels and lubricants are and which of them are best suited for your goals, please contact Ammox specialists.

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Operations with technical liquids

Document: Fuels and lubricants = petroleum products? Or what else cannot be traded to a single trader-individual

Commentary on the letter of the State Committee
regulatory policy and entrepreneurship
dated June 21, 2004 No. 4123

fuels and lubricants = petroleum products?
Or what else cannot be traded to a single trader-individual

It is forbidden for an individual contractor to sell fuels and lubricants (hereinafter referred to as fuels and lubricants). Everything is short and very clear. The point is small: to decide what is included in this concept. However, as the State Committee for Entrepreneurship of Ukraine pointed out in the commented letter, today the concept of "fuel and lubricants" is not standardized. Simply put, the regulations do not clearly indicate which products are fuels and lubricants and which are not.

As for "Litol-24", here the logic is ironclad: according to GOST 21150-87, this is an anti-friction multi-purpose waterproof lubricant. Yes, and according to manufacturing technology, a typical grease. Plus, she's hot. Why not fuel and lubricant!

But with "Tosol" everything is not so clear. "Tosol" - coolant, which is dedicated to GOST 28084-89. The main component of such liquids is ethylene glycol (dibasic alcohol).

Service Temporarily Unavailable

But if a concentrated coolant, which is ethylene glycol with a water content of not more than 5%, belongs to the group of combustible substances (that is, with a stretch we can talk about fuel and lubricants), then its derivatives used in everyday life (in particular, Tosol-40 , Antifreeze-65), - fire and explosion-proof. Yes, and they do not lubricate anything. True, they do have the code 38.20 according to the Harmonized Commodity Description and Coding System. Only now the arguments remained unclear why products with this code should be considered fuel and lubricants.

Moreover, following the letter, individuals cannot be sold to sole proprietors and:

- anti-knock agents, antioxidants, tar inhibitors, thickeners, anti-corrosion agents and other prepared additives for petroleum products (including gasoline) or other liquids used for the same purposes as petroleum products (code 3811);

- mixed alkylbenzenes and mixed alkylnaphthalenes, other than substances of heading 2707 or 2902 (code 3817);

- hydraulic brake fluids and other prepared fluids for hydraulic transmissions, not containing or containing less than 70 wt.% of oil or oil products obtained from bituminous minerals (code 3819).

Let's sum up: on the one hand, individuals who trade in various oil products and auto chemicals, in order to avoid conflict situations, will have to carefully review their assortment. On the other hand, as long as it is not established in the regulatory legal acts what should be understood as fuel and lubricants, the positions of those who do not intend to do this are also strong. After all, if the product is not combustible and does not lubricate anything, then why should it be considered fuel and lubricants?