Lack of fuel - accounting

Lack of fuel - accounting

 

Question:
Hello!

With the available amount of fuel for cars that are no longer there. Can it be accounted for as an expense for previous years and which account is used?

Thanks!

 

Answer:

Hello,

In order to be recognized for tax purposes, the fuel must be written on the basis of waybills or travel books. If after the accounting of spent fuel there is a residue, then this residue is actually missing. In order to be recognized for tax purposes, this lack must be the result of force majeure. If you think that you can prove in a possible inspection that this fuel is actually missing due to force majeure, you can recognize it as an expense for the year to which it relates, but you will have to make an adjustment to the tax return filed for the relevant period. If you cannot prove the absence due to compelling circumstances or do not want to make an adjustment to a tax return for previous years, then you have the option to list the available fuel as unrecognized expenses - in box 609 you can make a batch "unrecognized expenses ".

We hope we have been helpful.

Greetings!