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To simplify the procedure for writing off fuel and lubricants, the Ministry of Transport of the Russian Federation has traditionally established fuel consumption standards for 2018. Also, the latest edition of the decree No. AM-23-r in force in the Russian Federation, regulating this issue, has received a number of additions and clarifications for cars and trucks, as evidenced by the summary table of the document .

Fuel consumption standards for 2018 - latest version of the law

The main Russian legal act regulating almost all fuel consumption standards for 2018 is Decree No. AM-23-r, it was issued by the Ministry of Transport in 2008. To ensure that the standards for cars, trucks or any tractor correspond to real values, the Ministry of Transport constantly clarifies consumption indicators , new car models are also introduced every year. For example, since 2017, the table has been supplemented with such models as Lada Granta 219020 1.6, Honda Accord IX 2.4, Toyota RAV4 2.0 2W.

Fuel consumption standards for 2018 - Ministry of Transport of the Russian Federation in the latest edition

Although the Russian Ministry of Transport regularly reviews the contents of the order on how fuel and lubricants are consumed in road transport, it indicates that all specified fuel consumption standards, which the latest edition (its summary) contains, are not mandatory for use, as evidenced by the official website ministries. That is, any organization has the right to establish its own standards; for this, only an internal order for the enterprise is needed. In any case, to account for fuel in expenses, you will need documents confirming the purchase, these could be:

• card issuer report;
• available cash register receipts;
• coupon stubs.

Any other profile reporting documentation valid in the Russian Federation will be suitable. You will also need a document confirming that the vehicle was used for the needs of the organization. It could be:

• waybills - their form can be any (standard, developed independently);
• reports from fuel consumption and mileage control systems, they must be printed and signed;

Fuel consumption can be confirmed by the corresponding accounting certificate.

How to calculate fuel consumption rates

All fuel standards contained are only basic and are based on engine power and the number of pistons. The Ministry of Transport also indicated that the basic indicator can be supplemented with a number of values ​​that adapt the consumption to specific conditions, that is, making it realistic. For example, according to the order, when calculating winter spending, you need to add 5-20% to the indicator that the table contains. The latest edition of the profile document indicates why this coefficient is different - in the south, in the south, due to milder climatic conditions, a car consumes only 5% more fuel than in the summer, and in the north (for example, in the Republic of Sakha) by 20%. This applies to cars and trucks.

The calculation of the fuel and lubricants used also depends on the size of the settlement. For example, when up to 100 thousand people live in a city, the organization can use another increasing factor - 5%; in larger settlements it is higher. So, since 2017, the table for cars and trucks indicates that in cities whose population exceeds 5 million people, a coefficient of 35% should be used.

The latest edition of the order indicates that the age of the car is an important aspect for the consumption of gasoline and diesel. Therefore, when a calculation is made for cars and trucks, then if the car is 5 years old or more, an increasing coefficient of 5% is used; if the car is over 8 years old, then the coefficient will be 10%.

Fuel consumption standards for 2018 for vehicles in the table

Since more than 800 brands of cars are used in the Russian Federation, it is quite extensive and allows calculations to be performed in many cases. But still, in cases where the brand used is not available, in this situation it is easy to get out of the situation - you can use the values ​​​​indicated by the manufacturer, and you are also allowed to approve your own standards.

Fuel consumption standards for passenger cars

• for the VAZ four - 8.5 l;
• 7.7 l is used by VAZ-21099.

The table also contains a number of names of foreign cars, so the popular Audi A6 should use 13 hp.

Fuel consumption standards in the table for trucks for 2018

In 2019, organizations will independently determine fuel consumption standards for themselves, based on the latest edition of the Russian Ministry of Transport. The article contains a table with standards that will help the company correctly write off the costs of fuel and lubricants.

How to use fuel consumption standards for 2019

It is necessary to determine the consumption of fuels and lubricants (fuels and lubricants) because they:

• are included in the cost of production costs (works, services) and are taken into account as other costs;
• influence the amount of income tax.

In 2019, enterprises and individual entrepreneurs can set their own standards, but you cannot write off any amount convenient for the company for fuel consumption. The tax office may ask you to justify the expenses. And this is where Minirance comes to the rescue.

They can serve for enterprises and private owners as a kind of approximate basis for calculating fuel consumption rates. In addition, if there is no particular need to set your own standards, it is quite possible to use the data of the Ministry of Transport.

It's quite convenient. Since, in addition to the standards, there are also recommendations for an additional factor that increases the cost of fuel and lubricants. The value of the coefficient depends on the region, time of year, and age of the vehicle.

Important! Firms that carry out their business within the framework of a management and control system, regardless of their form of ownership, and that use vehicles and rolling stock on automobile chassis within the Russian Federation, are required to use fuel consumption standards (in the latest edition) established by the Ministry of Transport in 2019.

This position was confirmed by the tax office in its letter dated September 21, 2015 No. AS-4-10/16581.

The Ministry of Transport approved its significance by order dated March 14, 2008 No. AM-23-r. Since then, the transport department has regularly made only amendments to this document. Basically, the amendments consist of expanding the list of cars used by companies and individual entrepreneurs within the borders of the Russian Federation.

Attention! If there is excessive consumption of fuel, oil or other materials, then save the waybills and include as much information as possible in them. This way you can justify your increased gasoline costs to the Federal Tax Service. You can also justify yourself with a certified report on fuel costs. The article “The correct waybill will justify the cost of fuel and lubricants and the driver’s salary” will help you prepare a waybill without errors.

How to calculate fuel consumption rates in 2019

Fuel standards in 2019 can be taken:

• From the standards approved by the Transport Department of the Russian Federation (you can download them above);
• From the technical passport of the operational vehicle;
• Based on actual fuel and lubricant costs.

It is most convenient to use the ready-made standards of the Ministry of Transport in the latest edition of 2019. It indicates the basic fuel consumption for a specific car, including a foreign one, or other vehicle (buses, minibuses, road cars, etc.).

Table: Norms for writing off fuel and lubricants (Ministry of Transport of the Russian Federation)

Please note, for special machines, where consumption is calculated based on the characteristics of their operation.

For example, drilling rigs. The fuel consumption rate for them is given in liters per 100 km. mileage, and in liters per hour of work.

The rate in liters per 100 km must be multiplied by an additional factor. All coefficients are stated at the very beginning of the Ministry of Transport standards in the latest edition.

The table shows only the most common and frequently used coefficients; in fact, there are more of them. There is, for example, a coefficient for the use of climate control equipment in a car, etc.

Important! It is not prohibited to apply several increasing factors at once if you operate the vehicle under appropriate conditions.

How to approve fuel consumption standards for 2019

To avoid showdowns and litigation with the tax authorities, assert your values ​​in accordance with all the rules and reasonably. Although validity is a very delicate matter, since the law does not prohibit companies and individual entrepreneurs from using fuel at their discretion.

Increasing factors can also be used to justify fuel costs, so don’t forget about them.

For example, your car is 12 years old. Your company uses it in the southern highlands (2500 meters) in a city with a population of 300,000 people. Thus, in winter, you can increase the rate per 100 km by 5% - for the winter season in the south; by 10% - regional coefficient; 15% - for landscape.

The fuel consumption rate in 2019 must be recorded in the manager’s order. The company decides for how long to draw up the order, based on the frequency of operating conditions of the machine.

It is not necessary to make an order annually; it is more advisable to develop seasonal ones, especially for regions with a pronounced winter-summer climate change. The order is drawn up in free form, but with the inclusion of mandatory parameters:

1. Full name of the organization;
2. Order number, date;
3. The period for which the norm is established;
4. Make of the vehicle and its registration number;
5. Gasoline (diesel) consumption rate;
6. Rationale;
7. Signature of the manager with transcript.

Sample order

An order can include several vehicles at the same time. The order changes if the company purchased a new car, wrote off an old one, or operating conditions changed, leading to changes in fuel consumption.

If additional coefficients were used, then it is better to issue a separate order on them, focusing on the fuel consumption standards of the Ministry of Transport in the latest edition. That is, you seem to justify the increase in costs with regulatory documents. But in principle this is a safety measure, and you can do without it.

Based on the waybill (other documents), calculate the amount of fuel that is written off as expenses. To do this, use the formula:

The cost of fuel, which is written off as expenses, depends on the method of estimating fuel oil (FIFO, at average cost) (clause 16 of PBU 5/01)

The Ministry of Transport of the Russian Federation has changed fuel consumption standards in the Russian Federation. You can't use old ones. We have provided the latest edition of the order of the Ministry of Transport, from which you will learn the standards for all cars for 2019.

Changes in fuel consumption

Officials included in the order of the Ministry of Transport brands of cars that were not there before - Lada Granta, Priora, Vesta and UAZ-Patriot, etc. If such cars were already on the company’s balance sheet, the company used its limits.

To update fuel limits, issue an order from the director in any form (see sample at the end of the article). In the order, refer to the order of the Ministry of Transport dated 04/06/2018 No. NA-51-r. Write down the car brands and calculate the limits. If there are several machines, the easiest way is to arrange the limits in a table. One order can approve both summer and winter limits. To do this, write down the exact dates from which you will write off more or less gasoline.

New rules for calculating fuel and lubricants

For 2019, the Ministry of Transport also established new rules for calculating fuel and lubricants (order dated September 20, 2018 No. IA-159-r.

Accountants can calculate either, as before, based on the formulas established by Order of the Ministry of Transport dated March 14, 2008 No. AM-23-r. Or - according to fuel consumption data provided by the passenger car manufacturer and obtained according to the worldwide harmonized test procedure for light-duty vehicles WLTP.

Costs of fuel and lubricants for 2019

The Ministry of Transport reflected the standard indicators for fuel write-off in its order No. AM-23-r dated March 14, 2008, as amended by order No. NA-51-r dated April 6, 2018. The document is regularly updated, and changes concern not only the emergence of new vehicle models, but also the application of increasing coefficients to limits. For example, the latest change affected the coefficient for cities with a population of over a million. Now, for vehicles that are operated in a city with a population of more than 5 million people, the fuel limit increases by 35%, and if the city of operation has a population of 1 to 5 million people, then the restrictions increase by 25%.

The approach to fuel rationing has changed slightly for different periods of vehicle operation. Now the criterion for mileage and age can be applied (use an increasing coefficient) after achieving one of the criteria (previously, the conditions for both mileage and age were required to be simultaneously met):

mileage over 100 thousand km or age over 5 years – up to 5%;
mileage over 150 thousand km or age over 8 years – up to 10%.

Read more about how to take into account the cost of fuel and lubricants in tax accounting under the simplified tax system in the article

There are the following types of rationing of fuels and lubricants:

basic (calculated in liters for every 100 km, taking into account the average vehicle load);
transport (like the basic one, calculated in liters per 100 km of track when carrying out transport work);
bus (where the weight of the vehicle and the standard passenger load are taken into account);
dump truck (where weight and standard loading are taken into account);
transport in liters and ton-kilometers (for trucks).

The latest edition of the order of the Ministry of Transport on fuel and lubricants standards

Download the latest version of the order

The basic standard sets the amount of fuel that a vehicle consumes per hundred kilometers. The base calculation is based on data about the design of the transport unit, its purpose, curb weight, type of fuel and other data.

The basic one must be adjusted taking into account the following factors:

seasonality (consumption increases in winter);
altitude above sea level where the vehicle is used (for high mountain roads, for example, 20% higher);
quality of roads (many factors are taken into account, including the number of turns);
age of the vehicle (the older, the higher the consumption);
other.

Fuel costs by car brand

In the legislative act, the norms are grouped by type of vehicle:

Cars;
buses;
trucks;
tractors;
dump trucks;
vans;
medical transport;
tow trucks;
special transport.

Each of these groups is divided into vehicles of our own and foreign production.

How to create an order for fuel consumption requirements at an enterprise for 2019

Regardless of whether or not the fuel consumption at which the cost of fuel and lubricants is written off differs from that normalized by the Ministry of Transport, an enterprise or individual entrepreneur must reflect the basic principles of fuel write-off in an order or in an accounting policy.

At the same time, deviations from the Ministry of Transport limits should be justified so that tax authorities cannot make claims that the expenditure is economically unjustified.

Fuel consumption at the disposal of the Ministry of Transport is indicated only for vehicles “in motion”. Costs for business needs not related to the main technical process (for example, technical or garage needs) are set separately. The recommended indicators are partially given in Appendix 4 to the order of the Ministry of Transport. This point should also be reflected in the accounting policy or order approving write-offs.

Increases standards and the use of additional equipment. Specific data on fuel consumption in this case are determined with the help of specialized scientific organizations or manufacturer data. In this case, the limit is set in l/hour.

In fact, the cost of fuel and lubricants must be written off as expenses on the basis of waybills, work orders or other documents confirming the operation of the vehicle.

You will find a table with standard indicators of fuel and lubricant costs at the disposal of the Ministry of Transport, which you can download from our website.

Download the order on changing fuel and lubricants limits

The procedure for calculating fuel consumption in 2019

Let us note that if the organization is not a motor transport organization, then it is not obliged to normalize the costs of fuel and lubricants, and has the opportunity to write off fuel costs in the actual amount.

The order of the Ministry of Transport contains the calculation procedure and all the necessary formulas for all types of cars.

Let us give the procedure for calculating costs using the example of passenger cars. According to clause 7 of section II of the Order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r, for passenger cars the standard value of fuel consumption is calculated by the formula:

where Qн is standard fuel consumption, l;

Hs - basic fuel consumption rate for vehicle mileage, l/100 km;

S - vehicle mileage, km;

D - correction factor (total relative increase or decrease) to the norm, in %.

An example of calculating costs for fuel and lubricants

The organization operates a Chevrolet Lacetti passenger car in a settlement with a population of 200 thousand people. A passenger car covered a distance of 200 km in the winter season. The organization determines expenses based on the Methodological Recommendations of the Ministry of Transport of the Russian Federation. According to them, the basic fuel consumption limit (Hs) for the specified passenger car is 7.6 liters. per 100 km; Supplement (D) for working in a city with a specified number of people – 10%; and for work in winter - 15%.

Qn = 0.01 × 7.6 × 200 × (1+0.01 × (10+15)) = 19.0 l.

Taking into account the information set out in clause 2, clause 5 and clause 6 of the Accounting Regulations “Accounting for Inventories” (PBU 5/01), fuel and lubricants purchased by an employee are inventories and are taken into account at the actual cost, which in this case is the amount paid to the seller of these fuels and lubricants.

Clause 5 of PBU 10/99 states that the cost of fuels and lubricants that were used during the operation of a company car can be written off as expenses for ordinary activities. In this case, the conditions of clause 16 of PBU 10/99 must be met as part of the recognition of relevant expenses. In this case, it is necessary to ensure the availability of documents confirming the cost of fuel and lubricants, such as: a waybill, an advance report, as well as documents confirming the use of the car for business purposes and the consumption of fuel and lubricants. In general, according to Letter of the Ministry of Finance of the Russian Federation dated June 16, 2011 N 03-03-06/1/354, the list of relevant documents depends on the presence of an electronic control system on the vehicle.

The accounting entries when reflecting transactions for the acquisition and write-off of fuel and lubricants are presented below in the table.

Please note that according to clause 16 of PBU 5/01, the cost of fuel, which should be written off as expenses, depends on the method of assessing fuel oil.

where, Тс – amount of fuel to be written off (l);
Tov – Remaining fuel when leaving the vehicle (l);
Тз – Amount of fuel filled (l);
Current d. – Remaining fuel at the end of the day (l).

Vadim Baybuz, senior partner of the bar association "Baybuz and Partners"

Seminar plan:

Since July 14, 2015, new fuel consumption standards have been in effect (Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r as amended by Order of the Ministry of Transport of Russia dated July 14, 2015 No. NA-80-r). There are a lot of changes this time. Premiums for large cities have increased. We increased the coefficients for technological transport. This means more expenses can now be written off.

In addition, the Ministry of Transport has supplemented and clarified the standards for some car brands. Be sure to check your company's regulations to ensure they are up to date.

What standards and coefficients have the Ministry of Transport established?

The list of cars for which the Russian Ministry of Transport has established standard fuel consumption has significantly expanded. In particular, basic values ​​have appeared for the following models: Chevrolet Cruze, Nissan Juke, Opel Corsa, Renault Duster, Toyota Prius, Lada Priora (VAZ-21116), etc.

Until July 14, companies could use individual increasing coefficients if two conditions were met at once. First: the car has traveled a certain number of kilometers. The second condition is the service life. Thus, it was possible to increase the basic standards by 5 percent for cars that have traveled more than 100 thousand km and have been in operation for more than five years. And 10 percent - for vehicles that have been used for more than eight years, and the total mileage is over 150 thousand km.

From July 14, the Russian Ministry of Transport allowed the use of these relaxations if at least one of two conditions is met. That is, a 5 percent surcharge can be applied when the car’s mileage is more than 100,000 km or its use period is more than 5 years. And if the mileage is already more than 150,000 km, then the maximum premium increases to 10 percent, regardless of the service life. The same goes for cars with less than 150,000 km mileage that have been used for more than eight years.

The maximum allowance for technological transport has also increased to 20 percent. Previously the limit was 10 percent. This allowance is intended for vehicles that are used primarily in production facilities, industrial sites, etc. For example, loaders, excavators, industrial and construction cranes, loading machines, miners, mine loaders, self-propelled drill carriages, concrete pavers and etc. In a word, those cars that rarely appear on public roads.

Fuel consumption in the spring-summer and autumn-winter periods is different. Therefore, in the cold season, most often from mid-October or November, companies have the right to apply a winter allowance. Its size and period of application depend on the specific region in which the transport is used (Appendix No. 2 to Order No. AM-23-r).

All these coefficients can be added and used simultaneously. That is, multiply the base rate by the sum of the coefficients.

Participant Question

– Cars with operating air conditioning consume more fuel. Is it possible to increase expenses in tax accounting?
– Yes, there is a separate surcharge for cars with air conditioning. The maximum amount is 7 percent. But it is important to remember that this coefficient is not applied simultaneously with the winter allowance (clause 5 of order No. AM-23-r). That is, in the warm season, you have the right to apply a premium for air conditioning. And in the cold season - winter coefficient. It’s another matter if the car has a climate control system. In this case, a 7 percent surcharge applies when the vehicle is driven, regardless of the time of year.

How to switch to new rules

To begin to apply the new norms, issue an order in any form (see sample below. – Editor’s note). Set the date after July 14, 2015. At the beginning of the order, write down that you are issuing it, guided by the updated order of the Ministry of Transport of Russia. This will make it clear to inspectors why the organization suddenly decided to revise fuel consumption standards.

You can switch to the new increased allowances at any time starting July 14. There is nothing terrible in the fact that the company will begin to apply new coefficients, say, in November or even next year. After all, in this case the company will definitely not increase the costs.

Write down in detail the information about the car for which you are changing the standard. Indicate the brand, modification, state registration plate. Appoint someone responsible for compliance with the new standards - the head of the administrative maintenance department, the head of the transport department or another employee. Familiarize this employee, as well as the accountant who handles fuel and lubricants, with the order for signature.

Can I use my own measurements?

Using the standards of the Ministry of Transport is the right, not the obligation of the organization. The Russian Ministry of Finance also agrees with this. Confirmation of this is letter dated January 27, 2014 No. 03-03-06/1/2875.

About the lecturer

Vadim Nikolaevich Baybuz is a member of the Moscow Region Bar Association. Since 2012, he has been a senior partner in the law firm “Baybuz and Partners”. Since 2008 – managing partner of the Dzheinovi law office.

Indeed, the Tax Code does not require rationing costs for fuels and lubricants. Nevertheless, everyone knows the rule: when calculating income tax, only justified expenses can be taken into account (clause 1 of Article 252 of the Tax Code of the Russian Federation). That is why it is safer to take into account costs according to the standards of the Ministry of Transport.

There will definitely be no questions from the inspectors. And if the Ministry of Transport of Russia No. AM-23-r does not have standards for a certain brand, then set your own values.

After all, the company may well use the combined method of recognizing expenses for fuel and lubricants. That is, apply the Ministry of Transport standards for some cars, and your own values ​​for others. In this case, be guided by the manufacturer’s data from the technical documentation of the car. Conduct test runs and draw up a report. In it, write down the make of the car and fuel consumption per 100 km. It should not differ greatly from the value declared by the manufacturer.

Operation of vehicles on public roads (I, II and III categories) in mountainous areas, including cities, towns and suburban areas, at altitudes above sea level:

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

from 801 to 2000 m - up to 10% (mid-mountain);

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

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

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

When operating vehicles in populated areas:

over 5 million people - up to 35%;

(see text in the previous edition)

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

(see text in the previous edition)

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

(see text in the previous edition)

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

(see text in the previous edition)

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

(see text in the previous edition)

Operation of vehicles requiring frequent technological stops associated with loading and unloading, boarding and disembarking passengers, including route taxis, buses, cargo-passenger and small-class trucks, pickup trucks, station wagons, etc., including transportation of products and small cargo, servicing mailboxes, cash collection, servicing pensioners, disabled people, sick people, etc. (if there is an average of more than one stop per 1 km of travel; stops at traffic lights, intersections and crossings are not taken into account) - up to 10%.

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

(see text in the previous edition)

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

In the case of centralized transportation of cars under their own power in a single state or in a convoy - up to 10%; when hauling and towing vehicles in a paired state - up to 15%; when hauling and towing in a assembled state - up to 20%.

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

(see text in the previous edition)

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

(see text in the previous edition)

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

(see text in the previous edition)

During the operation of special vehicles (patrol vehicles, film cameras, firefighters, ambulances, photo and video recording vehicles, repair vehicles, aerial platforms, forklifts, etc.) performing the transport process when maneuvering, at low speeds, with frequent stops, reversing, etc. P. - up to 20%.

(see text in the previous edition)

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

(see text in the previous edition)

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

(see text in the previous edition)

During training driving on public roads - up to 20%; during training driving on specially designated training areas, when maneuvering at low speeds, with frequent stops and reversing - up to 40%.

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

(see text in the previous edition)

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

(see text in the previous edition)

Fuel consumption standards for the operation of additional equipment of refrigerators, buses, special and specialized vehicles are determined by scientific organizations involved in the development of such standards, by manufacturers of additional equipment or vehicles (standardized in l/hour).

(see text in the previous edition)

When using an air conditioner in a parking lot, the standard fuel consumption is set based on one hour of inactivity with the engine running, the same in the parking lot when using the climate control installation (regardless of the time of year) for one hour of inactivity with the engine running - up to 10% of the base norms.

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

During the winter or cold (with an average daily temperature below +5 °C) time of year, in parking lots when it is necessary to start and warm up cars and buses (if there are no independent heaters), as well as in parking lots while waiting for passengers (including for medical vehicles and during transportation children) standard fuel consumption is established based on one hour of parking (idle) with the engine running - up to 10% of the basic norm.

Allowed on the basis of a decision of a legal entity or individual entrepreneur operating the vehicle:

(see text in the previous edition)

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