When it comes to car maintenance, the term fuels and lubricants found in almost every second document - from gas station receipts to diagnostic reports. Many drivers automatically associate this abbreviation with gasoline or oil, but not everyone knows what exactly the letter “G” stands for and why it comes first. Meanwhile, understanding this term helps not only to choose consumables wisely, but also to avoid mistakes when ordering services at a service station, filing tax deductions, or even when communicating with traffic police inspectors.

In this article we will look at fuels and lubricants spelled out - literally and figuratively. You will learn what types of materials are hidden behind this abbreviation, how it is used in regulatory documents (for example, Order of the Ministry of Transport No. 152), and why an incorrect interpretation of the term can lead to financial losses. We will also reveal little-known nuances: for example, whether coolant to fuels and lubricants or why diesel fuel is sometimes classified as a separate category. If you've ever doubted whether you can write off a purchase brake fluid like fuel and lubricants for business - here you will find the answer.

Decoding the abbreviation GSM: what each letter means

Abbreviation fuels and lubricants stands for fuels and lubricants. Let's break it down into components:

  • 🔥 G — flammable materials. This includes all types of fuel: gasoline (AI-92, AI-95, AI-98), diesel (DT, arctic fuel), gas (propane-butane, methane), as well as alternative types of fuel, for example, biofuel or hydrogen (in the future).
  • ⚙️ C — lubricants materials. These are oils (motor, transmission, hydraulic), greases (litol, grease), as well as special compositions for processing parts (for example, antifriction coatings).
  • ❓ M — materials. This item often raises questions, as it implies auxiliary fluids and compounds, without which the operation of the car is impossible: brake fluid, antifreeze, power steering fluid, and in some classifications even injector cleaners or fuel additives.

It is important to note that the interpretation of fuels and lubricants may vary in different industries. For example, in aviation or railway transport sometimes even referred to as fuels and lubricants special greases for bearings, which may be classified differently in car services. But in accounting, fuel and lubricants are often understood as only those materials that can be written off as expenses for Tax Code of the Russian Federation Art. 254 — we’ll talk about this in more detail later.

📊 How often do you buy fuel and lubricants for your car?
Once a month (fuel only)
Once every 3 months (fuel + oil)
Once every six months (full complex)
Only for repairs
I don't keep track of deadlines

Types of fuels and lubricants: a complete list with examples and purpose

To avoid confusion, consider full classification of fuels and lubricants with examples and an indication of which vehicle systems they are intended for. The data is given in accordance with GOST 28477-90 and current industry standards.

Category fuels and lubricants Examples Purpose Replacement/replenishment period
Fuel AI-95, diesel fuel Euro-5, propane-butane gas, biodiesel Energy carrier for the engine As consumed (refueling)
Motor oils 5W-30, 10W-40, synthetic, semi-synthetic Engine lubrication and cooling Every 10–15 thousand km or 1 year
Transmission oils GL-4, GL-5, ATF for automatic transmission Gearbox and axle lubrication Every 60–90 thousand km
Greases Litol-24, CV joint-4, graphite lubricant Processing of bearings and hinges During maintenance or repair
Technical fluids Brake fluid DOT-4, antifreeze G12, power steering fluid Ensuring the operation of systems Every 2–5 years

Interesting fact: in some European classifications (for example, EN 590 for diesel fuel) gas engine oils allocated to a separate subcategory of fuels and lubricants, since they are intended for engines running on gas. In Russia, they are more often classified as motor oils labeled “for gas engines.”

⚠️ Attention: Not all fluids in a car are fuels and lubricants. For example, windshield washer fluid or interior leather conditioner - this is auto chemical goods, not fuels and lubricants. They should not be confused, especially in accounting!

Fuel and lubricants in regulatory documents: what the law says

The term “fuel and lubricants” is actively used in Russian legislation, and not only in the field of motor transport. Let's consider the key documents where this concept is fixed:

  1. Tax Code of the Russian Federation (Article 254): Fuel and lubricants are included in the list of material expenses that can be written off when calculating income tax. The main condition is the availability of supporting documents (checks, write-off statements).
  2. Order of the Ministry of Transport No. 152: regulates fuel and lubricant consumption standards for vehicles. For example, for passenger cars, the standards depend on the engine displacement and fuel type.
  3. GOST R 54330-2011: defines the quality requirements for motor oils and classifies them by viscosity and performance properties (for example, API SN, ACEA A5/B5).
  4. Traffic rules (clause 2.3.1): the driver is obliged to check the availability of fuel and oils, that is, fuels and lubricants, before leaving.

Critical nuance: according to Letter of the Ministry of Finance of Russia dated April 20, 2021 No. 03-03-06/1/29347, writing off fuel and lubricants in accounting is possible only if you have waybills (for legal entities) or checks linked to a specific car (for individual entrepreneurs). Without these documents, the tax office may recognize the expenses as unfounded.

It is also worth considering that in customs legislation (for example, in Commodity Nomenclature of Foreign Economic Activity of the EAEU) Fuel and lubricants are assigned to different codes depending on the type:

  • 🛢️ Fuel - codes 2710 (gasoline), 2707 (fuel oil).
  • ⚙️ Oils - codes 2710, 3403.
  • ❄️ Antifreeze - code 3820.

This is important for entrepreneurs involved in the import or export of fuels and lubricants.

How to choose the right fuels and lubricants: advice from an auto expert

The choice of fuels and lubricants is not only a matter of economy, but also a guarantee of the durability of the car. Errors here can lead to engine breakdown, fuel system corrosion or even loss of warranty (if non-certified materials are used). Let's look at the key rules:

Check compliance with manufacturer specifications (see service book)

Make sure you have quality certificates (GOST, ISO)

Compare oil viscosity with climate conditions (for example, 5W-30 for winter)

Do not mix different types of fluids (for example, DOT-3 and DOT-4)

Buy from official dealers or trusted suppliers -->

1. Fuel: The optimal choice is gasoline or diesel with the octane number recommended by the manufacturer. For example, for most modern foreign cars (Toyota Corolla, Volkswagen Golf) suitable AI-95, and for turbocharged engines (BMW N20, Audi TFSI) — AI-98. Using fuel with a lower octane number results in detonation and accelerated engine wear.

2. Engine oil: Here are the key parameters − SAE viscosity (for example, 5W-40) and API/ACEA quality class (for example, API SN). For older vehicles (eg VAZ-2107) semi-synthetics are suitable, and for new ones (Kia Rio 4, Hyundai Solaris) - synthetics only. Please note: if the service book indicates API SP, then API SN no longer fits!

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Before buying oil, check its authenticity through the official services of the manufacturers (for example, Mobil Oil or Castrol). Counterfeit oils often have inappropriate viscosity and can lead to oil starvation engine.

3. Technical fluids: For example, brake fluid must correspond to the class DOT-4 or DOT-5.1 (for modern cars). Mix different classes (for example, DOT-3 and DOT-4) is strictly forbidden - this will lead to destruction of rubber seals in the system. Choose antifreeze according to the manufacturer’s recommendation: for Volkswagen this is G12++, for Toyota — Super Long Life Coolant.

Common mistakes when working with fuels and lubricants and how to avoid them

Even experienced car owners sometimes make mistakes that lead to additional costs or breakdowns. Here are the most common ones:

  • ⛽ Refueling with low-quality fuel. For example, buying gasoline at dubious gas stations can result in clogged injectors or damage to the catalyst. Always check the reputation of the gas station (for example, through services like AZS.ru).
  • ⚙️ Using oil out of season. Winter oil 15W-40 may not provide a cold start of the engine, and in summer 0W-20 - lead to oil burnout due to high temperatures.
  • 🔧 Ignoring replacement deadlines. For example, antifreeze loses its properties after 5 years, and brake fluid after 2 years, even if the car is little used.
  • 📄 Lack of documents for fuel and lubricants. For legal entities, this is fraught with problems during a tax audit, and for individuals - difficulties during warranty repairs (if you do not confirm the use of original materials).
⚠️ Attention: If you are using fuel additives or injector cleaners, make sure they are certified and compatible with your engine. For example, additives with high metal content (e.g. ferrocene) can cause damage oxygen sensors in modern cars with the system Euro-6.

Another common mistake is storing fuel and lubricants in improper conditions. For example, motor oil in an open canister oxidizes in air, and fuel in a plastic container loses its octane number. Optimal storage conditions:

  • 🌡️ Temperature: +5...+25°C (for oils), up to +30°C (for fuel in metal cans).
  • 🕒 Duration: gasoline - up to 6 months, oil - up to 3 years (in original packaging).
  • 🚫 Prohibited: Store near open fire or in direct sunlight.
What happens if you fill with diesel instead of gasoline?

If you mistakenly pour diesel fuel into a gasoline engine, the consequences depend on the amount:

- Up to 10% of the tank volume: the engine will “triple”, but serious damage will not occur (it is enough to dilute with gasoline).

- More than 10%: risk of damage to the fuel pump, injectors and catalyst. A complete flushing of the system will be required, the cost is from 15,000 rubles.

- Starting the engine with diesel in the tank: almost guaranteed water hammer (if diesel gets into the cylinders) and major repairs.

Fuel and lubricants and accounting: how to write off expenses legally

For entrepreneurs and legal entities using cars for commercial purposes, correct registration of expenses for fuel and lubricants is a matter of saving on taxes. Let's look at the key points:

1. Documents for write-off:

  • 📋 Checks from gas stations or auto parts stores (necessarily indicating the license plate number of the car).
  • 🚗 Waybills (for legal entities) indicating mileage and fuel consumption.
  • 📊 Certificates of write-off of fuel and lubricants (if materials are used to service several machines).

2. Write-off rates: The Ministry of Transport sets basic fuel consumption standards (for example, for passenger car with engine capacity 1.6 l - 8.2 l/100 km in the urban cycle). However, these standards can be adjusted taking into account:

  • 🏙️ City traffic jams (increasing coefficient up to 1.2).
  • ❄️ Winter operation (coefficient up to 1.15).
  • 🚛 Cargo transportation (coefficient up to 1.3).

Example: if the base rate for Ford Transit — 12 l/100 km, then in winter in the city you can write off up to 12 × 1.2 × 1.15 = 16.56 l/100 km.

3. Features for different taxation systems:

  • 📌 BASIC: Fuel and lubricants are written off as material expenses (Article 254 of the Tax Code of the Russian Federation).
  • 📌 USN: Are taken into account in expenses subject to payment and documentary confirmation.
  • 📌 UTII: Fuel and lubricants do not reduce tax, but can be taken into account when calculating profits.
⚠️ Attention: If you use a car for both personal and business trips, you can write off fuel and lubricants only in proportion to business trips. For example, if 60% of the mileage is for work, then only 60% of the fuel is written off. Needed for confirmation waybill with trip division.

With the development of environmental standards (Euro-6, Euro-7) requirements for fuels and lubricants are becoming more stringent. Let's look at the key trends:

  • 🌱 Biofuel: In Europe they are already actively using biodiesel (FAME) and bioethanol. In Russia, pilot projects have been launched in several regions (for example, in Tatarstan), but there is no mass distribution yet.
  • ⚡ Synthetic fuel: Companies like Porsche and Bosch are developing e-fuel — fuel produced from water and CO₂ using renewable energy. It is expected that by 2030 it will become an alternative to traditional gasoline.
  • ♻️ Oil processing: Russia has a system for recycling used oils (for example, through companies "EcoOil" or "RusOil"). For improper disposal (for example, pouring into a sewer) a fine of up to 250,000 rubles for legal entities.
  • 🔋 Electric cars: Despite the growing popularity of electric cars, fuels and lubricants will not disappear completely - they will be needed for hybrids (Toyota Prius, Hyundai Tucson Hybrid) and classic cars that will be in use for a long time.

Important fact: since 2023, Russia has introduced environmental fee for the disposal of used oils (government decree No. 1600). For car services, this means an obligation to hand over fuel waste to licensed recyclers or pay a fee (up to 5,000 rubles per ton).

It is also worth noting that from 2026 new requirements for low sulfur fuel (sulfur content no more than 10 ppm instead of the current ones 50 ppm for Euro 5). This will require refinery modernization and could lead to higher prices for diesel and gasoline.

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Environmental standards are becoming stricter, but fuels and lubricants will remain in demand for at least another 20–30 years. The main changes will affect the composition of the fuel (less sulfur, more biocomponents) and waste disposal systems.

FAQ: Frequently asked questions about fuels and lubricants

🔹 Is it possible to write off the purchase of studded tires as fuel and lubricants?

No, tires are not classified as fuels and lubricants. This spare parts, and their write-off is regulated by other articles of the Tax Code of the Russian Federation (for example, as depreciation charges or material costs for repairs).

🔹 Is power steering fluid included in the fuel and lubricants category?

Yes, power steering fluid (PSF) refers to technical fluids and is part of fuels and lubricants. It can be written off as an expense in the same way as brake fluid or antifreeze.

🔹 What is the penalty for using uncertified oil?

There is no direct punishment for individuals, but if a breakdown occurs on a warranty vehicle due to poor-quality oil, the dealer may refuse to repair it. For legal entities (for example, car fleets), the use of uncertified fuels and lubricants is fraught with a fine of up to 300,000 rubles by Code of Administrative Offenses of the Russian Federation Art. 14.4 (violation of the requirements of technical regulations).

🔹 Why is diesel fuel sometimes not classified as fuels and lubricants?

In some classifications (for example, in customs affairs) diesel is allocated separately due to different excise tax rates. However, from the point of view of motor transport and accounting, diesel is a full-fledged fuel and lubricant. The main thing is that it is indicated in the documents as "diesel fuel", not just "fuel".

🔹 Is it possible to use motor oil after the expiration date?

Not recommended. Over time, the oil oxidizes and loses its viscosity and protective properties. For example, expired oil 5W-30 could turn into 10W-40, which will lead to oil starvation at cold start. If the canister has not been opened, the maximum shelf life is 5 years, but it is better to adhere to the period specified by the manufacturer (usually 3 years).