Do I need a permit for the wholesale trade of fuels and lubricants. Sales of fuels and lubricants through gas stations at retail and wholesale. coupons for getting gasoline. Stages of starting a business for the wholesale of petroleum products
Accounting rules apply to organizations of any field of activity, of any form of ownership. However, each industry has its own peculiarities of reflecting the state of funds and their sources, calculating taxes and drawing up financial statements. What nuances should an accountant of an enterprise take into account wholesale trade? Is accounting different for businesses applying different tax systems? We will tell in the article about the accounting of wholesale trade at the enterprise.
Differences between wholesale and retail
Civil and tax legislation does not contain a specific definition of wholesale trade. This means the sale of goods in large quantities. The main document is a delivery agreement. Wholesale trade is carried out in a non-cash manner.
In contrast to wholesale, retail is the sale of goods in small batches for personal consumption. Customer retail network purchases goods not for commercial activities... At retail, goods are sold both for cash and by bank transfer. The basis for the implementation is the sales contract.
Wholesale accounting
Wholesale accounting should cover the following:
- reflection of the receipt of reserves;
- internal movement of goods and materials;
- sale of goods.
Inventory receipt at the warehouse
When stocks arrive at a wholesaler, the following entries are made:
Upon admission to the wholesale organization commodity stocks it is necessary to include in their cost the costs associated with delivery, insurance of goods and materials, customs duties, services of intermediary organizations, payment for information and consulting services provided by third-party companies.
For the amount of such costs:
Dt 41 Kt 60.
Internal movement of goods in the warehouse
After the goods arrive at the warehouse of the wholesale organization, it can be transferred to other divisions of the enterprise. The costs associated with such transfers are included in the ordinary course of business.If the services for the movement of goods from one warehouse to another were performed by third-party carriers, then the costs of paying for their services are reflected in the record:
Dt 44 Kt 60 - for the cost of the services of a third-party carrier;
Dt 19 Kt 60 - VAT on carrier services.
Sale of goods in bulk
When selling goods, the following entries are made in the accounting of a wholesaler:
Accounting for the sale of goods in the organization of wholesale trade is kept on account 90. See also the article: → “”. Subaccounts are opened for the account:
- 1 - to account for sales proceeds;
- 2 - to account for the cost of goods sold;
- 3 - to take into account VAT on sold goods and materials;
- 9 - to account for the financial result for the reporting period.
Differences in accounting from retail
Unlike wholesale trade in retail, an enterprise has the right to account for the goods both at the purchase price and at the selling value, subject to separate accounting for the margin. The selected accounting option must be recorded in the accounting policy of the legal entity.
A retailer must use account 42 to account for the margin, if the goods received are accounted for at the selling price:
Dt 41 Kt 42.
The receipt of goods at purchase prices is reflected in the accounting in the same way as at a wholesale enterprise.
If the goods are recorded in retail at the selling price, then when selling them, in contrast to wholesale, an additional posting is drawn up:
Dt 90 Kt 42 (reversal) - the trade margin has been written off.
Features of accounting for certain types of products in wholesale
Wholesale alcoholic beverages: postings
Alcoholic beverages in the wholesale trade are accounted for at their actual cost, which does not include VAT. Upon receipt of alcoholic beverages:
Dt 41 Kt 60.
Unlike VAT, excise taxes on purchased goods are included in its value. Excise taxes are paid only by alcohol producers. VAT on the purchased product:
Dt 19 Kt 60.
Example. LLC Polyus purchased 1,500 bottles of cognac from the manufacturer for a total of 468,696 rubles (including excise tax of 97,200 rubles, VAT 71,496 rubles). The entire consignment of cognac was sold every other day for 566400 rubles (incl. VAT 86,400 rubles).
| Correspondence of invoices | Amount | Contents of operation | |
| Debit | Credit | ||
| 41 | 60 | 397200 | For the cost of 1,500 bottles of purchased cognac |
| 19 | 60 | 71496 | VAT on purchased goods |
| 68 | 19 | 71496 | VAT deductible |
| 62 | 90/1 | 566400 | Proceeds from the sale of cognac |
| 90/3 | 68 | 86400 | VAT on sold cognac |
| 90/2 | 41 | 397200 | The cost of goods sold has been written off |
| 51 | 62 | 566400 | Received from the buyer for the cognac sold |
| 90/9 | 90 | 82800 | Profit from the sale of goods |
Fuels and lubricants and oil products - wholesale under license
For companies engaged in wholesale trade, provided that fuels and lubricants and petroleum products are stored in their own containers, it is necessary to obtain a license to carry out this type of activity. If the wholesale trade in fuels and lubricants and petroleum products is carried out on the condition that the storage of goods is carried out on a contractual basis by a third-party organization, then obtaining such a license is not the responsibility of the wholesaler.
Most of the fuels and lubricants and petroleum products are excisable goods. For wholesalers that have a license and a certificate for operations with petroleum products, it is allowed to deduct the excise tax on the purchased goods. If the organization does not store fuel and lubricants, does not have a certificate, then the excise tax is included in the price of the goods and is not taken into account for compensation.
Reflection on the accounts of operations for the wholesale trade of fuels and lubricants and petroleum products is carried out by standard correspondence of accounts.
The system of taxation of wholesale enterprises
A wholesaler can apply different tax systems. If, upon registration, the organization did not submit an application to the tax authorities for any taxation regime, then the general system is applied by default. OSNO has certain advantages and disadvantages for a wholesaler.
The advantages of OSNO include:
- enterprises applying OSNO are VAT payers. Many buyers using the same system prefer to buy the product in such a way that VAT can be charged. This means that if a wholesale seller switches to the simplified tax system, then, with a high degree of probability, he will have to reduce the price of the goods by 18% compared to competitors who are VAT payers;
- if at the end of the year a negative financial result is determined, then the loss in the declaration can be taken into account and not pay income tax.
For the rest of the companies - wholesalers, “simplified” is preferable. The advantages of this tax system include a low tax burden. Therefore, the simplified system is suitable for highly profitable activities. The simplified tax system is not profitable for organizations whose activities result in a loss, as well as those with high distribution costs.
Choosing the simplified tax system, you need to correctly determine the tax base and rate. If the company is able to document most of its costs and the value of the goods, then it is more profitable to use the system "income minus costs" Otherwise, you can stay at the simplified tax system at a rate of 6% and a “income” basis.
Wholesale enterprises cannot use UHND. This mode is provided for retail trade, subject to certain conditions.
Answers to current questions
Question number 1. How to reflect on the accounts the exchange of goods between two trade organizations?
When exchanging goods, special attention should be paid to the correctness of their assessment. The price of goods under such an agreement should not differ from the market value of similar goods by more than 20%. When exchanging goods in the accounting of a wholesale company:
| Correspondence of invoices | Contents of operation | |
| Debit | Credit | |
| 41 | 60 | Goods received under an exchange agreement |
| 19 | 60 | VAT on purchased inventory |
| 90/2 | 41 | Write-off of the cost of goods sold under an exchange agreement |
| 90/2 | 44 | Write-off of other sales costs |
| 62 | 90/1 | An invoice was issued to the buyer (for the amount of proceeds) |
| 60 | 62 | Shown the exchange of goods (cost in accordance with the contract) |
| 90/3 | 68 | VAT on goods sold |
| 68 | 19 | VAT offset |
| 90/9 | 99 | Financial result from wholesale trade |
Question number 2. The main activity of the company is wholesale. In the future, it is planned to sell part of the goods at retail, and part in wholesale. The enterprise applies common system taxation. How to correctly reflect on the invoices the accounting of goods in wholesale and retail?
All stocks held for sale should be capitalized on account 41 on a subaccount opened to reflect stocks in the wholesale trade. VAT is shown separately.
On account 41 goods and materials can be accounted for both at the purchase price and at the sale price (using account 42). The way in which the value of inventories is reflected must be recorded in the accounting policy. Products in retail and wholesale must be accounted for separately. To do this, account 41 opens two sub-accounts:
- 1 - Wholesale goods;
- 2 - Retail goods.
If it is not known in advance which part of the inventory will be sold in bulk and which at retail, it is advisable to receive them on subaccount 1 of account 41.
- Dt 41/1 Kt 60;
- Dt 19 Kt 60;
- Dt 68 Kt 19.
When transferring inventory at retail:
Dt 41/2 Kt 41/1.
At the same time, the wiring is done:
Dt 41/2 Kt 42 - by the amount of the trade margin.
When selling on account 90, you need to open two sub-accounts to reflect income from wholesale and retail trade.
Question number 3. When accepting goods and materials at trading company shortage found. What documents do you need to arrange this and how to reflect it on the invoices?
The shortage, which is found during the acceptance of goods and materials, can be both within natural loss, and above it. In the first case, the amount of the shortfall is included in distribution costs. Alternatively, the cost of the missing goods must be reimbursed by the supplier or transport company... To do this, the consignee of the goods makes a claim to the carrier or supplier. This is formalized by a commercial act or an act establishing a discrepancy. To account for shortages, you must use account 94.
Question number 4. The company is engaged in wholesale trade, applies the general taxation system. How to reflect the markup on the goods sold? Do I need to use count 42?
In the wholesale trade, goods are accounted for at the purchase price. When they are sold, it is debited from account 41 to the debit of account 90. On the credit of account 90, they show income from the sale of goods and materials. The margin in this case is the difference between the turnover on debit and credit of account 90. Account 42 is advisable to apply in retail, when stocks are taken into account at sales prices.
Question number 5. What expenses should be included in the cost of the purchased item?
All direct purchase costs should be included in the price of the product. These are the costs of delivery of goods and materials, customs and non-refundable tax payments, consultation costs, intermediary services, insurance payments.
Organizations with a large number of vehicle and having their own tanks for storing fuels and lubricants, purchase oil products for their own needs in large quantities. Sometimes situations arise when such organizations sell surplus fuel and lubricants to other organizations or individuals.
It should be noted that the purchased fuels and lubricants can be accounted for on account 10 "Materials" only if they are intended for refueling their own vehicles. If the organization carries out activities for the sale of fuels and lubricants to third-party organizations, then the purchased fuels and lubricants should be recorded on account 41 "Goods".
In the case when fuel and lubricants are sold, initially accounted for on account 41 "Goods", then the sale is reflected on account 90 "Sales", if the sold fuel and lubricants were accounted for on account 10 "Materials", then account 91 "Other income and expenses ".
We have already mentioned that the accounting of fuels and lubricants in the organization should be organized in such a way as to ensure its separate accounting by type, storage location, and materially responsible persons. To do this, you should open sub-accounts of the second, third, and, if necessary, higher orders.
In accordance with paragraph 11 of PBU 10/99, expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products are operating expenses.
In accordance with clause 7 of PBU 9/99, receipts from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods are the operating income of the organization.
The sale of surplus fuel and lubricants will be in accordance with paragraph 1 of Article 146 of the Tax Code Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) is an object of VAT taxation, therefore, when selling an organization, VAT should be charged on the amount of sold fuel and lubricants.
According to article 181 of the Tax Code of the Russian Federation, motor gasoline, diesel fuel and motor oils for diesel and (or) carburetor (injection) engines are excisable goods. According to paragraph 1 of Article 182 of the Tax Code of the Russian Federation, the object of taxation by excise taxes is the sale on the territory of the Russian Federation by persons of excisable goods produced by them. Therefore, upon the sale of previously acquired fuels and lubricants, the object of excise taxation does not arise.
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Correspondence of invoices |
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Debit |
Credit |
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Reflected the implementation of unnecessary fuels and lubricants |
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VAT charged on the sales amount |
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The book value of the sold fuel and lubricants has been written off |
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Reflected receipt of funds from the buyer |
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Reflected the amount of profit from the sale of fuels and lubricants |
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Often questions arise about whether an organization selling surplus fuels and lubricants is needed to carry out this type of activity.
Currently licensing is carried out in accordance with Federal law dated August 8, 2001 No. 128-FZ "On licensing certain types activities ". The list of types of activities for which licenses are required is contained in Article 17 of this Law, and it does not contain such type of activities as the sale of oil, gas and their products.
But this list contains such a type of activity as the storage of oil, gas and products of their processing. Thus, an organization that purchases fuels and lubricants for its own needs and stores them in its own containers must have a license to carry out this type of activity.
The regulation on licensing activities for the storage of oil, gas and products of their processing was approved by the Decree of the Government of the Russian Federation dated August 28, 2002 No. 637 "On licensing activities in the field of operation of electrical and heating networks, transportation, storage, processing and sale of oil, gas and their products. processing ".
Licensing of activities for the storage of oil, gas and products of their processing is carried out federal Service on environmental, technological and nuclear supervision, as established by the Decree of the Government of the Russian Federation dated July 30, 2004 No. 401 "On the Federal Service for Environmental, Technological and Nuclear Supervision."
For more details on the issues related to the accounting of fuels and lubricants, you can get acquainted in the book of JSC "BKR-Intercom-Audit" "Fuels and lubricants".
If you are exclusively engaged in the sale of fuels and lubricants on the territory of the Russian Federation, according to the law of May 4, 2011 No. 99, you do not need to issue a special license. A special permit is required only if you store explosive substances. The service exercising control over these types of activities (Rostekhnadzor) gave the following clarifications on this issue: if the facility carries out storage and transportation of gasoline and diesel fuel, it is subject to registration and must have a license to operate fuels and lubricants, while the sale of fuel itself does not require licensing.
As for the excise tax, entrepreneurs dealing with fuel should be aware that the list of excisable products includes gasoline, diesel fuel, and motor oils. In this case, legal entities, individual entrepreneurs and persons who become tax payers due to the movement of relevant products across the border are considered to be payers of excise duty. If the person is not a manufacturer of fuels and lubricants, does not import into the territory of the Russian Federation, does not hold a special certificate for processing gasoline, but only deals with retail purchased fuels and lubricants, it will not be a payer of excise duty.
So, if you are engaged in the transit sale, storage or production of fuel, you do not need to issue a license.
However, despite the fact that a license for the sale of fuels and lubricants is not needed, the owners of the companies should still take care of obtaining a special document - a certificate for the sale of fuels and lubricants. While it is optional, it can be a significant benefit. Thus, most suppliers consider the holders of this document to be more reliable partners for their firms.
"Chief accountant". Application "Accounting in trade", 2005, N 3
The trade in fuels and lubricants has a number of features. These are licensing, calculation and payment of excise taxes, as well as some of the nuances of accounting related to the specifics of the goods.
Do I need a license?
Does an organization selling fuels and lubricants need a license to carry out this type of activity?
The list of activities for which licenses are required is contained in Art. 17 of the Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities". There are no sales of fuels and lubricants in this list.
However, it mentions the storage of oil, gas and products of their processing.
This means that an organization that stores fuels and lubricants in its own containers will have to obtain a license for this type of activity. The regulation on such licensing was approved by Decree of the Government of the Russian Federation of August 28, 2002 N 637. Licenses are issued by the Federal Service for Economic, Technological and Nuclear Supervision (RF Government Decree of July 30, 2004 N 401).
Excise taxes
The list of excisable petroleum products includes motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, as well as straight-run gasoline (Article 181 of the Tax Code of the Russian Federation).
Determination of the object of taxation by excise tax depends on whether the organization has a certificate of registration of a person performing operations with oil products (see table).
| Taxpayers | Object of taxation (operation) |
| With no evidence | Registration by an organization produced from our own raw materials and materials, obtaining petroleum products in ownership of payment for services for the production of petroleum products from raw materials supplied by the customer |
| Have a certificate | Obtaining petroleum products: - acquisition of ownership; - registration of petroleum products, received as payment for services for their production from tolling raw materials and supplies; - taking into account excisable petroleum products independently made from our own raw materials and materials; - receipt by the owner of raw materials and materials of petroleum products, made from these raw materials and materials based on a contract processing |
| All | Transfer of petroleum products, produced from raw materials supplied by the customer and materials to the owner of these raw materials and materials that do not have evidence |
The Tax Code equates to the production of excisable goods their bottling, as well as any types of mixing of goods in the places of their storage and sale, as a result of which the excisable goods are obtained (clause 3 of article 182 of the Tax Code of the Russian Federation).
for instanceThe filling station receives AI-80 gasoline from the plant and purchases additives to increase the octane number. By mixing, AI-92 gasoline is obtained. Then it is considered that the gas station produced this gasoline and must pay excise tax on its sale.
Should I get a certificate?
Certificates are issued for the following operations with oil products (separately for each type of activity):
- production;
- wholesale sales;
- wholesale and retail sales;
- retail sales.
Note. Registration certificate
This is a document that serves as the basis for the deduction of excise amounts (except for a certificate for retail trade) in accordance with Art. Art. 200, 201 of the Tax Code of the Russian Federation. A taxpayer who does not have a certificate will not be able to deduct excise taxes calculated upon receipt of petroleum products.
A retail sale certificate is issued to persons who dispense petroleum products through fuel dispensers. The rest of the ways of selling fuel are referred to as wholesale.
Obtaining a certificate is voluntary. But enterprises should remember that a person with a certificate is recognized as a payer of excise taxes, and this makes it possible to purchase oil products at prices that do not include excise taxes. If there is no evidence, then oil products will have to be bought at prices that include the amount of excise tax. This is due to the fact that fuel suppliers can deduct previously accrued excise taxes only if the buyer has a certificate. This means that they prefer to release gasoline to those gas stations that received this document.
For wholesalers, the main advantage of a certificate is that, if available, they can deduct previously accrued excise taxes.
A gas station can obtain a certificate only if it has the capacity for storing and selling petroleum products (clause 4 of article 179.1 of the Tax Code of the Russian Federation). for instance, fuel dispensers, fuel and oil level meters (level gauges), underground tanks, etc. In this case, neither the capacity nor the location of these objects matters. The only important thing is the ownership of them. Therefore, gas stations that lease capacities for sale cannot obtain a certificate.
To obtain a certificate, an application is submitted in two copies to the tax office. It indicates for how long a certificate is required. This period cannot be more than one year.
In addition, the tax inspectorate will have to submit certified copies of documents confirming the company's ownership of the capacity (capacity) for storing and selling fuel and lubricants.
All this is accompanied by information about how much gasoline, diesel fuel and engine oil the organization sells at retail and wholesale.
Exemptions and deductions
Sales of petroleum products in the Russian Federation are not subject to excise tax. This means that the object of taxation is not the sale of oil products, but their receipt. Organizations and individual entrepreneurs who purchase excisable petroleum products become payers of excise taxes. An exception is the situation when such products made from raw materials supplied by the customer are transferred to the owner of raw materials who does not have a certificate. In this case, the transferor becomes the payer of the excise tax.
Note. If there are branches
Please note that if the organization has separate subdivisions, then in order to obtain a certificate for each of them, they draw up a certificate of its capacity and indicate its location. But in the inspection in the regions where these units are located, no documents need to be submitted.
Since the excise tax upon receipt of petroleum products is charged only by persons with a certificate, only they can receive exemption from the payment of excise duty.
The amount of excise tax is calculated as the product of the tax base and the tax rate:
The tax base is determined in accordance with Art. Art. 187 - 191 of the Tax Code of the Russian Federation:
Having charged the excise tax on transactions recognized as an object of taxation, the wholesaler has the right to reduce it by the amount of tax deductions.
But if an organization has a certificate only for retail sales, then when selling fuels and lubricants, it will not be able to deduct the excise taxes that were paid upon their purchase (clause 8 of article 200 of the Tax Code of the Russian Federation). When retailing gasoline, diesel or engine oils, there are two options:
- the gas station has a certificate. Then she is the payer of excise taxes. Upon receipt of oil products, she must charge and pay excise tax. But when selling these petroleum products at retail, it is impossible to deduct the excise tax;
- the gas station has no certificate. Then she is not a payer of excise taxes. Accordingly, she does not need to charge excise tax upon receipt of fuel.
Organizations that have a certificate for retail sales only pay excise duty no later than the 10th day of the month following the expired tax period.
Tax post
To control the production and sale (transfer) of excisable petroleum products, by decision of the head of the tax authority, a permanent tax post may be created from a taxpayer who received a certificate from the same tax authority. This is a set of measures and measures of tax control. They are carried out by tax authorities in order to verify the correctness of the calculation and payment of taxes and fees.
The functions of tax posts are defined in Art. 197.1 of the Tax Code of the Russian Federation. Note that when performing their tasks, tax officials have no right to interfere with the operational and economic activities of the organization.
Retail only
In this situation, the gas station should charge the excise tax at the moment when the fuel is received. At the same time, a gas station that has a certificate only for the retail sale of petroleum products cannot reimburse this excise tax from the budget. Therefore, the tax amount is included in the initial cost of oil products (clause 6 of PBU 5/01). In tax accounting, the excise tax is also included in their value (clause 4 of article 198 of the Tax Code of the Russian Federation).
Example 1... In June 2005 the filling station of LLC "Zapravschik" received 6 tons of AI-92 gasoline. The gas station has a certificate for retail trade in petroleum products. The purchase price of gasoline is 15,000 rubles. per ton. Total amount of gasoline received:
6 tons x 15,000 rubles / t \u003d 90,000 rubles,
including VAT:
RUB 90,000 : 118% x 18% \u003d RUB 13,728.81
The excise tax rate for gasoline with an octane rating of more than 80 is 3629 rubles. per ton. Therefore, the excise tax to be charged was:
6 t x 3629 rubles / t \u003d 21,774 rubles.
The selling price of gasoline is set at 16.5 rubles. for 1 liter.
The amount of gasoline purchased in tons must be converted into liters for sale. In shipping documents, as a rule, the density of the purchased fuel is indicated in accordance with GOST or the manufacturer's specifications.
At a density of 0.826 g / cc. cm in 6 tons (6000 kg) contains:
6000 kg: 0.826 g / cc cm \u003d 7263.92 l.
The total sales value of the fuel was:
7263.92 l x 16.5 rubles / l \u003d 119 854.68 rubles.
The gas station accountant made the following entries in the accounting:
Debit 41 Credit 60
- RUB 76,271.19 (90,000 - 13,728.81) - gasoline was capitalized;
Debit 19 Credit 60
Debit 41 Credit 68 subaccount "Calculations of excise duties"
Debit 60 Credit 51
Debit 50 Credit 90 subaccount "Revenue"
- RUB 119,854.68 - received proceeds from retail sales of gasoline;
- RUB 18,282.92 (RUB 119,854.68: 118% х 18%) - VAT charged on sales;
- RUB 98,045.19 (76 271.19 + 21 774) - the cost of the sold fuel was written off, taking into account the excise tax;
Debit 90 subaccount "Profit / loss from sales" Credit 99
- RUB 3526.57 (119 854.68 - 18 282.92 - 98 045.19) - the financial result from the sale was revealed.
If there is a wholesale
If the gas station has a certificate for wholesale or wholesale and retail trade Fuels and lubricants, then transactions with excise taxes are drawn up differently, because the accrued tax can be deducted.
Example 2... We will use the conditions of example 1, but change them a little. Let the filling station LLC "Zapravschik" have a certificate for wholesale and retail sales of petroleum products. The filling station resold the received gasoline by bank transfer to ZAO Avtotoplivo, which also has a certificate, for 110,000 rubles. (including VAT - 16,779.66 rubles).
In accounting, the accountant reflected this as follows:
Debit 41 Credit 60
- RUB 76,271.19 - gasoline was capitalized;
Debit 19 Credit 60
- RUB 13,728.81 - VAT on capitalized gasoline is taken into account;
Debit 60 Credit 51
- RUB 90,000 - paid for gasoline to the supplier;
Debit 68 subaccount "Calculations for VAT" Credit 19
- RUB 13,728.81 - set off the amount of VAT on capitalized fuel;
Debit 19 subaccount "Excise" Credit 68 subaccount "Calculations of excise taxes"
- RUB 21,774 - excise tax on capitalized gasoline has been charged;
Debit 62 Credit 90 subaccount "Revenue"
- RUB 110,000 - received proceeds from the sale of gasoline in bulk;
Debit 90 subaccount "VAT" Credit 68 subaccount "Calculations for VAT"
- RUB 16,779.66 - VAT charged on sales;
Debit 90 subaccount "Cost of sales" Credit 41
- RUB 76,271.19 - the cost of the fuel sold was written off;
Debit 51 Credit 62
- RUB 110,000 - payment has been received from the buyer.
LLC "Zapravschik" submitted to the tax authorities a purchase and sale agreement with CJSC "Avtotoplivo" and a register of invoices with the mark of the buyer's tax inspection. After that, the LLC received the right to offset the excise tax from the budget:
Debit 68 subaccount "Calculations of excise taxes" Credit 19 subaccount "Excise taxes"
- RUB 21,774 - excise tax accepted for deduction.
Special regimes of taxation
In case of imputation, retail trade does not apply (Article 346.27 of the Tax Code of the Russian Federation) the sale of excisable goods, in particular:
- motor gasoline;
- diesel fuel;
- motor oils for diesel and (or) carburetor (injection) engines;
- straight-run gasoline.
Consequently, retail trade in fuels and lubricants is not subject to UTII.
But enterprises selling fuel and lubricants can switch to the "simplified" system. The fact is that a closed list of organizations and individual entrepreneurs who do not have the right to apply the simplified tax system is given in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation. It mentions only manufacturers of excisable goods, not sellers.
A.S. Bazarova
Tax Consultant
CJSC "BKR-Intercom-Audit"
INTRODUCTION
A few years ago, trade in fuels and lubricants (POL) was widespread in a rather narrow circle of enterprises and organizations. However, at present, due to its almost 100% liquidity and high profitability given view business activities has become one of the most popular. Many enterprises and organizations that had never before been involved in the trade of fuels and lubricants were involved in this process. Therefore, many organizations have questions related to the characteristics legal regulation and taxation of activities for the production and sale of fuels and lubricants.
SALE of fuels and lubricants THROUGH FILLING STATIONS IN RETAIL AND WHOLESALE. GASOLINE VOUCHERS
A traditional gas station is a gas station with underground storage tanks, technological system which is characterized by the separation of tanks and dispensers.
Gas stations, being essentially retail trade enterprises, that is, enterprises selling goods to the end consumer for cash, often sell them and legal entities by bank transfer.
In accordance with paragraph 1 of Art. 492 of the Civil Code of the Russian Federation, under a retail sale and purchase agreement, the buyer receives goods intended for personal, family, home or other use not related to entrepreneurial activity.
The retail sales contract is considered to be concluded in proper form from the moment the seller issues the cash register or sales receipt or another document confirming payment for the goods (Article 493 of the Civil Code of the Russian Federation).
The sale of petroleum products is carried out either in cash, or using credit cards, or by bank transfer with the preliminary sale of coupons.
Wholesale distribution of fuels and lubricants, as a rule, is carried out by industrial, commercial, institutional or professional users for use directly or indirectly related to business activities.
Legal entities, purchasing fuels and lubricants, take them to accounting as inventories at actual cost.
In accordance with clause 6 PBU 5/01<**> the actual cost of the purchase of fuels and lubricants should be understood as the amount of the actual costs of the enterprise for their purchase, excluding value added tax and other reimbursable taxes (except for cases stipulated by the legislation of the Russian Federation), namely:
Contract cost of fuels and lubricants;
Amounts paid for consulting and information services related to the purchase of fuels and lubricants;
Customs duties and other similar payments, non-refundable taxes;
Fees paid to intermediaries through which fuel and lubricants were purchased;
Costs for procurement and delivery of fuels and lubricants to the place of their use, including insurance costs;
Other costs directly related to the purchase of fuels and lubricants.
Special attention should be paid to enterprises engaged in the re-sale of fuels and lubricants on the procedure for accounting for the costs of procurement and delivery of fuels and lubricants associated with their purchase.
In accordance with clause 13 of PBU 5/01, trade enterprises have the right to include the costs of procurement and delivery of goods purchased for further resale, both in the acquisition cost (purchase price) and in distribution costs (selling costs). Therefore, an organization that is engaged in the resale of fuels and lubricants, when forming its accounting policy, must fix in it the accepted method of attributing the costs of procurement and delivery of purchased fuels and lubricants.
In accordance with the Chart of Accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, accounting of oil products and related goods purchased for resale is carried out on account 41 "Goods".
Petrol stations engaged in retail trade, in accordance with clause 13 of PBU 5/01, may account for goods purchased for subsequent resale either at purchase or at sales prices.
If the purchased fuel and lubricants are accounted for at the cost of acquisition, their posting and write-off are reflected in the accounting of the gas station by the following entries:
Received fuels and lubricants and related products were capitalized;
The "input" VAT allocated in the supplier invoice is taken into account;
The invoice of the supplier of petroleum products was paid;
Debit 68 "Calculations of taxes and fees" Credit 19 "Value added tax on acquired values"
- "input" VAT on sold fuels and lubricants is presented for deduction;
The cost of fuel and lubricants was written off (at the purchase price).
If fuels and lubricants are accounted for at sales prices, their acceptance for accounting is reflected in the same way, but the difference between the cost of purchasing fuels and lubricants and their cost at sales prices is charged to account 42 "Trade margin" by posting:
For the amount of the trade margin.
When selling goods accounted for at sales prices, their value (taking into account the trade margin) is debited from the credit of account 41 to the debit of account 90-2, and the trade margin is reversed:
- (reversal) by the amount of the trade margin related to the sold fuel and lubricants.
According to paragraph 8 of Art. 200 of the Tax Code of the Russian Federation, the amounts of excise tax accrued upon receipt of petroleum products sent for retail sale are not deductible. Therefore, the sum of the accrued excise taxes when posting fuel and lubricants sold at retail is included in the actual cost of these goods.
Example. The filling station received motor gasoline with an octane rating of 80 in the amount of 20 tons from the supplier for a total of 236,000 rubles. (including VAT 18% - 36,000 rubles). The filling station has a certificate of registration of a person performing operations with petroleum products, which provides for wholesale and retail sales of petroleum products.
In accordance with the accounting policy adopted at the filling station, goods are accounted for at sales prices. The sales value is determined at 354,000 rubles.
In the accounting of gas stations, the posting and sale of fuels and lubricants are reflected by the entries:
Debit 41 "Goods" Credit 60 "Settlements with suppliers and contractors"
RUB 200,000 (236,000 - 36,000) - oil products were posted;
Debit 19 "Value added tax on acquired values" Credit 60 "Settlements with suppliers and contractors"
RUB 36,000 - "input" value added tax is taken into account;
Debit 41 "Goods" Credit 68 "Calculations for taxes and duties" subaccount "Calculations for excise duties"
RUB 49,200 (2460 rubles x 20 tons) - excise tax was charged (the amount depends on the quality of petroleum products (octane number of gasoline));
Debit 68 "Calculations of taxes and duties" subaccount "Calculations of excise duties" Credit 51 "Current accounts"
RUB 49,200 - the amount of excise tax was transferred to the budget;
Debit 41 "Goods" Credit 42 "Trade margin"
RUB 154,000 - the trade margin for the purchased fuels and lubricants is shown;
Debit 60 "Settlements with suppliers and contractors" Credit 51 "Current accounts"
RUB 236,000 - listed cash supplier;
Debit 68 "Calculations for taxes and fees" subaccount "Calculations for VAT" Credit 19 "Value added tax on acquired values"
RUB 36,000 - accepted for deduction "input" VAT;
354,000 rubles. - received proceeds from the sale of fuels and lubricants;
RUB 54,000 - VAT charged;
Debit 90 "Sales" subaccount 2 "Cost of sales" Credit 41 "Goods"
RUB 403,200 (200,000 + 49,200 + 154,000) - the cost of fuel and lubricants was written off at sales prices;
Debit 90 "Sales" subaccount 2 "Cost of sales" Credit 42 "Trade margin"
Debit 90 "Sales" subaccount 9 "Profit / loss from sales" Credit 99 "Profit and loss"
RUB 50 800 (354,000 - 54,000 - 403,200 + 154,000) - the financial result from the sale of gasoline has been determined.
Consider the accounting entries issued by the gas station at the wholesale and retail fuels and lubricants accounted for at purchase prices.
The general scheme of accounting entries for accounting for retail sales of petroleum products for cash is as follows:
Debit 50 "Cashier" Credit 90 "Sales" subaccount 1 "Revenue"
Debit 90 "Sales" subaccount 3 "Value added tax" Credit 68 "Calculations for taxes and duties" subaccount "Calculations for VAT"
Debit 90 "Sales" subaccount 2 "Cost of sales" Credit 41 "Goods"
The purchase price of fuel and lubricants has been written off to the prime cost;
Debit 90 "Sales" subaccount 9 "Profit / loss from sales"
Credit 99 "Profit and Loss"
The financial result from the sale of fuels and lubricants has been determined.
Often, when selling fuel and lubricants at a gas station, plastic bank cards are used for payments.
In accordance with Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards" non-cash payments by credit cards are carried out through cash registers.
Since, when selling petroleum products by credit cards, the funds are not transferred to the cashier of the gas station, but to its current account, the date of actual crediting of funds to the current account does not always coincide with the date of settlements between the buyer and the gas station. Therefore, before the funds are credited to the settlement account of the filling station, the amount of proceeds from the sale of petroleum products should be reflected on account 57 "Transfers in transit".
Correspondence of invoices for accounting for the sale of goods by credit cards is as follows:
Debit 57 "Transfers in transit" Credit 90 "Sales" subaccount 1 "Revenue"
Reflected cost goods soldpaid by credit cards;
Debit 90 "Sales" subaccount 3 "Value added tax" Credit 68 "Calculations for taxes and duties" subaccount "Calculations for VAT"
Value added tax charged;
Debit 51 "Current accounts" Credit 57 "Transfers in transit"
The amount of funds for the goods sold was received on the current account.
Let us dwell separately on the issue related to the registration of the sale of petroleum products for cash individual entrepreneurs and legal entities. In accordance with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the document serving as the basis for accepting the amounts of tax presented by the seller for deduction or refund from the buyer is an invoice.
At the same time, when retail sales of fuels and lubricants at a gas station, as a rule, only a cashier's receipt is punched. However, the presence of only a cashier's check is allowed in clause 7 of Art. 168 of the Tax Code of the Russian Federation only when selling goods for cash directly to the population: the requirements of the Tax Code of the Russian Federation for the execution of settlement documents and the issuance of invoices are considered fulfilled if the seller issued the buyer a cash receipt or other document of the prescribed form.
Thus, the cashier's receipt received at the gas station by the buyer in itself cannot be a sufficient condition for the deduction of the "input" VAT paid on the purchase of fuel and lubricants. If a legal entity (representative of a legal entity) or an individual entrepreneur who is a VAT payer purchases gasoline at a gas station for cash, the seller of the gas station must issue not only a cashier's receipt, but also an invoice.
Indications control tapes of cash register equipment (KKT), selling enterprises must register daily in the sales ledger. But at the same time, clause 16 of the Rules for maintaining accounting journals of received and issued invoices, purchase books and sales books for VAT calculations, approved by the Government of the Russian Federation of December 2, 2000 N 914 (as amended by the Resolution of the Government of the Russian Federation of February 16, 2004 84), the following procedure is established.
Invoices issued by sellers for the sale of goods (performance of work, provision of services) to organizations and individual entrepreneurs in cash must also be registered in the sales book. The readings of the control tapes of the cash register are registered in the sales ledger without taking into account the amounts indicated in the corresponding invoices.
When selling petroleum products using coupons, a gas station concludes a purchase and sale agreement with a buyer - a legal entity, according to which the buyer deposits money into the gas station's bank account in exchange for coupons, which are used to refuel cars in the future.
Consider the accounting entries drawn up by the gas station when selling fuel and lubricants to legal entities under a delivery contract on a prepayment basis (according to coupons):
Debit 51 "Settlement accounts" Credit 62 "Settlements with buyers and customers" subaccount "Settlements on advances received"
Funds were received for the subsequent supply of fuels and lubricants;
Debit 62 "Settlements with buyers and customers" subaccount "Settlements on advances received" Credit 68 "Settlements for taxes and fees" subaccount "Calculations for VAT"
The value added tax was charged on the amount of the received advance;
Debit 62 "Settlements with buyers and customers" Credit 90 "Sales" subaccount 1 "Revenue"
Reflected revenue from the sale of fuels and lubricants;
Debit 90 "Sales" subaccount 3 "Value added tax" Credit 68 "Calculations for taxes and duties" subaccount "Calculations for VAT"
Value added tax charged;
Debit 68 "Calculations of taxes and duties" subaccount "Calculations of VAT" Credit of account 62 "Settlements with buyers and customers" subaccount "Calculations of advances received"
Accepted for deduction the amount of VAT accrued from the received advance payment (within the amount of VAT charged upon shipment of fuel and lubricants);
Debit 62 "Settlements with buyers and customers" subaccount "Settlements on advances received" Credit 62 "Settlements with buyers and customers"
The amount of the previously received advance was credited.
The seller (gas station) records coupons for gasoline on off-balance sheet account 006 "Forms of strict reporting":
Debit 006 "Forms of strict reporting"
Recorded coupons for gasoline;
Credit 006 "Forms of strict reporting"
Coupons are debited as they are issued to customers.
The gas station independently develops the forms of coupons for the release of fuels and lubricants.
Forms of coupons developed by the enterprise must be approved by the order on accounting policy. The form of the coupon must contain the following details:
Name of the form, for example "Coupon for the release of fuels and lubricants";
The name and seal of the company that owns the gas station;
Signature of the head of the company that owns the gas station;
Business transaction meters.
Currently, there are many types of coupons, which can be roughly divided into three main groups.
1. Quantity-sum coupon, which indicates the brand, quantity and cost of fuel. Such a coupon is the obligation of the company to release a certain amount of fuel and lubricants of the specified brand at a specific price.
2. Quantity coupon, which indicates the brand and quantity of fuel, that is, the obligation to release a certain amount of fuel and lubricants of a particular brand.
3. A value coupon, which indicates the grade of fuel and the total cost of the coupon.
Upon presentation of this coupon, the company undertakes to release fuel of a specific brand for a certain amount at a price that will be valid at the time the coupon is purchased.
Upon receipt of coupons for the release of fuels and lubricants, the buyer gets the right to purchase fuel. The contract, according to Art. 458 of the Civil Code of the Russian Federation, can be considered fulfilled only when the ownership of the goods (fuel) passes to the buyer. Thus, the moment of fulfillment of the obligation under the contract coincides with the moment of delivery of fuel and lubricants to the buyer.
The coupon in this case acts as a document of title.
The petrol station operator submits a daily report on the coupons received as payment for the gasoline sold. The advance payment is written off to the cost of the supplied fuel.
The parties in the contract must determine the period of time (day, week, decade, month), after which the data on the released and received fuels and lubricants are verified. Based on the reconciliation, the parties draw up acts of acceptance and transfer of goods, which confirm the quantity, brand and cost of the sold fuel and lubricants. At the same time, the seller issues an invoice to the buyer.
At the same time, in accordance with the Civil Code of the Russian Federation, the parties can independently determine in the contract the moment of transfer of ownership of the goods.
A common situation is when the ownership of fuels and lubricants passes from the seller to the buyer at the time of receipt of coupons.
In this case, the seller provides the buyer with services for storing fuel and lubricants. At the conclusion of such an agreement, the coupon for the release of fuels and lubricants is a safe receipt (Article 887 of the Civil Code of the Russian Federation) and must necessarily have a quantitative-sum expression.
The total cost of the contract in this case consists of two parts: the cost of fuels and lubricants and the cost of services for storing fuels and lubricants. The cost of storage services for fuel and lubricants can be determined in the contract as a percentage of the amount of paid fuel or as a fixed amount.
The act of transfer and acceptance of fuels and lubricants is drawn up at the moment the buyer receives the coupons. The act on the performed storage services is drawn up after the buyer receives the entire amount of fuel and lubricants.
Simultaneously with the signing of the acts, the seller transfers to the buyer an invoice for the sold fuel and lubricants and an invoice for the storage services provided.
Some gas stations provide an opportunity to purchase gasoline with coupons and individuals... An individual makes a payment to the cashier's office and receives coupons for dispensing a certain amount of gasoline at an agreed price. Cash register receipt breaks through only when receiving money from the buyer. When selling coupons for gasoline to individuals through cash machine the coupon can only be quantitative-sum.