Waybills and Fuel Write-off in Uzbekistan: Consumption Norms and Documents

Why a filling station receipt is not enough

Accounting is based on primary documents that record the fact of a transaction (Article 14 of the Law on Accounting). Mandatory details include the entity's name, the document's name, number, date and place, the content and quantity of the transaction, and the positions and signatures of those who carried it out. Primary documents may be electronic.

For profit tax, justified and documented expenses are deductible (Article 305 of the Tax Code): costs must be linked to activities aimed at generating income. A fuel receipt shows the purchase; the route, mileage and consumption of a specific vehicle are shown by the waybill. Together they form the evidence.

What a waybill records

Cabinet of Ministers Resolution No. 44 of 22 January 2024 introduced electronic waybills through the "Electronic Waybill" system of the Ministry of Transport's Uztrans information system — initially as a pilot from 1 April to 1 October 2024, without restricting paper waybills. The Temporary Regulation shows what data a waybill must contain:

• type, number and validity of the waybill, make and owner of the vehicle;
• type of carriage and cargo, the driver's daily medical check, roadworthiness and technical inspection of the vehicle;
• the amount of fuel issued to the driver and the fuel remaining in the tank;
• the driver's working hours, fuel saved and consumed, and the driver's pay;
• for legal entities using vehicles for their own needs — separate series: E for passenger vehicles, F for goods vehicles;
• an electronic waybill is opened for a calendar month, data are confirmed by e-signature and stored in the system for 5 years.

Fuel consumption norms

The Tax Code does not set fuel consumption norms for vehicles, so for tax purposes the question comes down to justification. lex.uz publishes a methodology for determining base fuel consumption norms for motor vehicles — standard Oʻz DSt 1010:2001 of the Uzstandart agency. Companies approve internal norms based on it and on manufacturer data.

A practical approach is an order of the director setting a norm for each vehicle (litres per 100 km), allowances for winter, city driving, air conditioning and carrying cargo, and a review procedure. Exceeding the norm is not prohibited but needs an explanation: a driver's memo, a breakdown, traffic on the route. Systematic overconsumption without explanation is the tax inspector's first question.

How to account for and write off fuel

Fuel and lubricants are recorded on account 1030 "Fuel" — including when coupons are used (para 93 of NAS No. 21). Write-off is based on waybills: actual consumption = opening balance + issued − closing balance.

Where the expense goes depends on the vehicle's purpose under the Regulation on Cost Composition (CM Resolution No. 54):

• fuel for technological purposes and transport work servicing production — production material costs within production cost (para 1.1.6);
• running company cars and minibuses — administrative expenses (para 2.2.3);
• delivering goods to customers — selling expenses (para 2.1.1); in retail and catering, gas, fuel and electricity are also selling expenses (para 2.1.2.6).

What will not be deductible

• consumption without waybills, or with waybills lacking route, mileage and odometer readings — the cost is not documented (Article 305);
• trips unrelated to the company's business — expenses not linked to generating income are not deductible (Article 317(18));
• compensation for using an employee's personal car above the established norms (Article 317(4));
• fuel shortages where the culprits are not identified (Article 317(10));
• creditable VAT on fuel purchases is not an expense (Article 305).

Month-end checklist for fuel

• waybills are closed for each vehicle, and mileage matches the odometer at the start and end of the period;
• fuel issued is reconciled with station receipts, fuel cards or coupon issue sheets;
• actual consumption is compared with the norm in the order, and any overconsumption is documented;
• fuel left in tanks remains on account 1030 rather than being written off;
• consumption is charged to the right items — production cost, administrative or selling expenses.