Used cars are considered sought-after property, of reasonable value and good condition, so the purchase of a car from an individual is often formalized by a legal entity. The procedure differs from a standard agreement between individuals due to certain difficulties, since it is important to correctly formalize such an acquisition, as well as correctly calculate and pay taxes. The procedure is carried out in several sequential steps, which should not be violated by business managers.

Why are companies interested in used cars?

Used cars are in demand in the market, as buying them has many advantages. The main advantages include:

• reasonable cost compared to cars offered by car dealerships;
• good condition if you choose a fresh car;
• the presence of numerous additional devices, such as a car alarm, a second set of tires and other elements that increase the comfort of using the car and do not increase its cost.

Therefore, even different companies are interested in buying a car on the secondary market. To do this, it is important to understand how a legal entity purchases a car from an individual so that legal requirements are not violated in any way.

Purchase procedure

Purchasing a car from citizens is considered quite complex process. To implement it, you need to perform some sequential steps.

Purchasing a car from an individual by a legal entity requires paying taxes and placing the property on the balance sheet of the company.

Search for a car

The procedure begins with searching for a car, for which it is taken into account for what purposes the company needs it. If you plan to transport various goods on it, then a truck will be relevant. If the car will be used personally by the head of the company, then a representative car is selected, equipped with numerous amenities.

The search may be carried out by the responsible person of the company, or intermediaries may be involved for a certain fee. They study all the offers on the market, and then choose the truly worthwhile options to purchase.

Seller Research

Before concluding a transaction, you should make sure that it is legal. Therefore, you will have to refuse to conclude the contract under the following conditions:

• the seller is not the owner of the car, but the user acting on the basis of a power of attorney;
• the owner uses the services of resellers;
• the citizen does not have the original PTS;
• there are other suspicions that the seller is planning to carry out a fraudulent scheme.

Only by carefully studying the seller and all the documents he has can you be sure that the purchase of a car from an individual by a legal entity will be legally clear.

Vehicle inspection

Once an acceptable purchase option has been found, you should ensure that the machine is in optimal technical condition. To do this, it is advisable to use the services of specialized auto repair shops or service stations that offer a thorough examination of the vehicle for a small fee.

Often during such inspections it is revealed that the car was involved in an accident, there are painted parts or other problems with the technical condition of the car. Therefore, you will have to refuse such a purchase.

Direct conclusion of the transaction

If there are no legal or technical problems, the car is directly purchased from an individual by a legal entity. The procedure can be carried out with the preparation of various documents chosen by the direct buyer. Therefore, documentation can be generated:

• standard agreement for the sale of a car from an individual to a legal entity;
• procurement act;
• combination of the purchasing act with the purchase and sale agreement.

For document flow, it is the procurement act that is considered significant, so most often enterprises resort to using this document. The rules for drawing up documentation include:

• the documents are signed by the responsible person of the company;
• the former owner may request a copy of the power of attorney on the basis of which the representative of the organization acts;
• information about the seller is entered into the document, provided by his full name, date of birth, passport details and place of residence;
• if the seller has a legal spouse, then she must draw up a written consent to the sale in advance, which is certified by a notary;
• The signature of the representative is secured with the seal of the organization, and this must be done even in the PTS.

It is the purchase act that serves as the basis for putting the purchased car on the balance sheet and for performing various accounting operations. Therefore, the purchase of a car from an individual by a legal entity must be carried out with the correct preparation of documentation.

Settlements with the seller

As soon as a contract is concluded with the seller, settlements are made, for which the former owner of the car receives the previously agreed amount for the car. There is no need to use financial receipts, since the presence of a procurement act is sufficient.

When purchasing a car by a legal entity from an individual, different payment methods can be used:

• Involvement of an accountable person. To do this, the head of the company issues an appropriate order, on the basis of which an employee of the enterprise is appointed, who is endowed with financial responsibility. It is he who must carry out settlements for the transaction. Funds are issued based on the preparation of a cash receipt order, which is signed by the direct seller.
• Using the organization's cash register. The purchase of a car from an individual by a legal entity can be carried out using funds available in the company’s cash register. Funds are issued on the basis of an order generated according to the unified form KO-2. This document must be signed by the car seller.
• Via cashless transfer. To do this, the seller must have bank account details. The transfer involves the generation of a bank account statement, and the company also receives a payment order.

All calculations require the preparation of a report by a responsible person appointed by the manager by issuing the appropriate order. Payment by the legal entity of the car for the physical transfer of the object must be made before the keys are handed over. After the funds are transferred to the seller, the transaction is considered completed, so then only the company must carry out other necessary operations.

Balancing the car

If a legal entity buys a car from an individual, then it is necessary to correctly put the received item on the balance sheet of the enterprise. Machines are classified as fixed assets, since they are always used for more than one year, and their cost is usually at least 40 thousand rubles.

Based on Goskomstat Resolution No. 7, it is required to accept fixed assets onto the company’s balance sheet on the basis of an acceptance and transfer certificate drawn up in the OS-1 form. A PTS must be attached to the act. The act is drawn up by a special commission appointed by issuing an order by the head of the enterprise. The following steps are performed:

• based on the information available in the PTS and the act, an inventory card is generated by the responsible person, for which the unified form OS-6 is used;
• it is allowed to develop card forms and acts by the direct enterprise, for which the necessary information is entered into the internal regulatory documentation of the company;
• if for various reasons a commission cannot be created, for example, if the company employs no more than three people, then an acceptance certificate is not required, therefore only the required stamp is placed on the purchase act, which serves as the title document for the car.

It is not allowed for an enterprise accountant to confuse the acceptance certificate with the procurement act. Only with the correct formation of various documents will the purchase of a car from an individual by a legal entity be correctly completed.

Car registration

The purchased car must be properly registered with the traffic police. To do this, you need to obtain or use an existing diagnostic card issued after a technical inspection. It confirms that the machine is suitable for use based on its technical condition. Therefore, the new owner performs the following actions:

• if there is no diagnostic card, you will have to undergo a technical inspection;
• Next, a compulsory motor liability insurance policy is issued, which can be open or classic;
• Further confidant the company re-registers the car with the traffic police to the company;
• At the traffic police department, the car is inspected, after which the necessary marks are placed on the documents.

Purchasing a car from an individual by a legal entity requires performing all the above operations, otherwise the use of the car will be illegal.

Entering information into accounting documents

The company's accounting department must correctly accept the cost of the machine as a company expense. For this purpose, the basis is the acceptance certificate approved by the head of the enterprise.

The following expenses are included in the expenses:

• the direct cost of the car;
• interest on a loan issued to purchase a car;
• costs associated with finding a car;
• overhead costs arising when completing a transaction;
• expenses required to register a car;
• purchase of various additional devices and elements for the car;
• bringing the machine into technical order.

To account for costs, the following entries are used:

• expenses for purchasing a car – D08 K60;
• Acceptance of the car on the balance sheet – D01 K08.

Taxes are not required to be taken into account in such transactions.

Do I need to pay taxes?

Quite often, a legal entity purchases a car from an individual. In this case, personal income tax is not accrued by the company, since the organization does not act as tax agent for the car seller. The seller who received income from the sale of property must independently calculate and pay tax if he owned the car for less than five years after purchase.

Are not charged for such a purchase by the company insurance premiums, since the purchase of a car is not related to employment contracts. The company is not required to notify the Federal Tax Service about the amount of funds transferred to the citizen for the car. This is due to the fact that the organization is not a tax agent for this person, so a standard free transaction is carried out.

Since the seller is an individual, he does not pay VAT. This creates certain difficulties for the company itself, since it will not be able to count on VAT credit and refund. Therefore, the company loses 18% of the transaction price, since VAT will have to be charged on the sale price of the car. It is advisable to draw up a contract for the purchase and sale of a car from an individual to a legal entity only on the condition that there are no plans to sell the car in the future. It is also important to use this method of acquiring a fixed asset if the company applies simplified taxation regimes, and therefore does not calculate and pay VAT.

How to avoid VAT losses?

If, nevertheless, the company operates according to OSNO and plans to sell the car in the future, then you can use a certain scheme to avoid losing money on VAT. In this case, the following steps are performed:

• Initially, you need to find an intermediary company that charges a small commission;
• when you find a car seller, you should notify him that an intermediary will be involved in the transaction;
• if the seller agrees to use this scheme, then the intermediary buys the car based on a pre-agreed amount;
• then a purchase and sale agreement is drawn up between the intermediary and the direct buyer, according to which VAT is taken into account.

The advantages of this scheme include the simplicity and professionalism of the transaction. Commissions usually range from 3 to 7%, which is considered much more profitable than paying the company 18% in VAT.

When using such a scheme, it is important to correctly select an intermediary, who must have an ideal reputation. It is not advisable to use the services of new companies, so it is recommended to focus on cooperation with long-established and well-known enterprises.

Conclusion

Each company can purchase a car from an individual. Such a purchase has many advantages, but to make it it is important to follow the correct sequential steps. Violations during the implementation of a transaction may become the basis for bringing the company to administrative liability. It is important to draw up all the documents correctly and put the car on the balance sheet of the enterprise.

If a company operates under the general taxation regime, then it is advisable to use the services of intermediaries so as not to lose significant funds when paying VAT during the sale of the purchased car.

To sell a car to an organization to an individual, you must have a purchase and sale agreement, as well as an acceptance certificate or invoice. The first step is to draw up a purchase and sale agreement, which can be done either on a special form or in simple written form. If an organization sells a car to an individual, then the contract must indicate all the details of the individual (residence address, passport details) and the details of the company itself. After the contract you will have to prepare an invoice or an acceptance certificate vehicle.

It must be emphasized that when an LLC sells a car to an individual, the buyer must pay through the organization's cash desk, and in exchange for money, the cashier is obliged to issue a receipt receipt stub, which must have the organization's seal on it. Then you can proceed to signing the vehicle acceptance certificate, with the obligatory indication of it technical characteristics, as well as shortcomings.

In the case where an organization does not have a cashier, an accountant can perform his function, that is, he must accept money from the buyer and give him a counterfoil. With all this, the accountant also needs to indicate the amount received for the vehicle as net profit in reporting period.

When an organization sells a car to an individual, the buyer can also transfer money to the organization’s current account through a bank using receipt PD-4. Please note that this receipt must clearly indicate from whom and to whom the money is transferred, the number of the car purchase and sale agreement and the purpose of payment. It is worth saying that this method of transferring money for a car is the only possible one in the case when an organization does not have the ability to issue a cash register receipt or when it does not have a cash register for some reason.

How can an organization sell a car to an individual if this is one of the leaders of this organization or its director? In this case, you will have to confirm the fact of the car’s value with a special certificate issued by an independent appraiser. The problem is that both parties to the transaction in this case are considered mutually beneficial persons, that is, the organization may be fined during an audit. In this situation, money can be transferred from the account of the manager or director to the current account of the organization, that is, a legal entity.

Having signed all the above documents, the representative of the organization is obliged to deregister the car with the traffic police, after which the new owner registers the car in his name. The seller representing a legal entity must have all documents for the vehicle, including a general power of attorney from the director of the LLC and an identification document.

How an organization sells a car to an individual

Today, many car enthusiasts are asking the question: “How can an organization sell a car to an individual?”, because this process is somewhat different from the usual purchase and sale transaction between two individuals.

Regarding the difficulties, we can confidently say that the sale of a car by an organization to an individual will mainly be difficult for a legal entity. But the whole point is that when an LLC sells a car to an individual, it is necessary to correctly formalize such a sale and at the same time fully comply with all the nuances and subtleties provided for by law.

So, in order to sell a car by an organization to an individual, you must have a sales contract, as well as a transfer and acceptance certificate or an invoice. The first step is to draw up a purchase and sale agreement, which can be done either on a special form or in simple written form. If an organization sells a car to an individual, then the contract must indicate all the details of the individual (residence address, passport details) and the details of the company itself. After the contract, you will have to prepare an invoice or an acceptance certificate for the vehicle.

It must be emphasized that when an LLC sells a car to an individual, the buyer must pay through the organization's cash desk, and in exchange for money, the cashier is obliged to issue a receipt receipt stub, which must have the organization's seal on it. Then you can proceed to signing the vehicle acceptance certificate, with the obligatory indication of its technical characteristics, as well as shortcomings.

In the case where an organization does not have a cashier, an accountant can perform his function, that is, he must accept money from the buyer and give him a counterfoil. With all this, the accountant also needs to indicate the amount received for the vehicle as net profit in the reporting period.

When an organization sells a car to an individual, the buyer can also transfer money to the organization’s current account through a bank using receipt PD-4. Please note that this receipt must clearly indicate from whom and to whom the money is transferred, the number of the car purchase and sale agreement and the purpose of payment. It is worth saying that this method of transferring money for a car is the only possible one in the case when an organization does not have the ability to issue a cash register receipt or when it does not have a cash register for some reason.

How can an organization sell a car to an individual if this is one of the leaders of this organization or its director? In this case, you will have to confirm the fact of the car’s value with a special certificate issued by an independent appraiser. The problem is that both parties to the transaction in this case are considered mutually beneficial persons, that is, the organization may be fined during an audit. In this situation, money can be transferred from the account of the manager or director to the current account of the organization, that is, a legal entity.

Having signed all the above documents, the representative of the organization is obliged to deregister the car with the traffic police, after which the new owner registers the car in his name. The seller representing a legal entity must have all documents for the vehicle, including a general power of attorney from the director of the LLC and an identification document.

How to correctly register the sale of a car by an organization to an individual, whether to use cash registers and whether it is necessary to comply with the cash payment limit?

An organization sells a car to an individual. How to properly register this sale, whether you need to use an online cash register and comply with the cash payment limit - read the article.

Question: An organization using the simplified tax system is going to sell individuals for cash. face car. CCT does not apply. The cost of the car is 800 thousand rubles. Is it necessary to use an online cash register in in this case? Do I need to comply with the cash payment limit? And how to register it correctly. accounting and tax sales of a car?

Answer: In this case, it is necessary to use CCT. All those organizations and entrepreneurs who conduct cash payments and accept payments are required to use bank cards or non-cash payment from the population when selling goods, providing services and performing work. It does not matter with whom the settlements take place. These could be simply citizens, entrepreneurs or representatives of organizations.

There is no need to comply with the cash payment limit, since the restrictions do not affect settlements with citizens.

Organizations that pay a single tax on the difference between income and expenses do not have the right to reduce the tax base by the amount of the residual value of the object being sold. Such expenses are not included in the closed list given in the Tax Code of the Russian Federation. Regardless of the chosen object of taxation, proceeds from the sale of fixed assets when calculating the single tax, clause 1, art. 346.15 Tax Code of the Russian Federation).

account 01. To do this, you can open a separate sub-account “Disposal of fixed assets”. On the debit of this account, reflect the initial (replacement) cost of the fixed asset, on the credit - the amount of depreciation accrued during the period of its operation:

– the initial (replacement) cost of the retiring fixed asset is reflected;

– reflects depreciation accrued during the period of operation of the facility.

When recording income and expenses from the sale of a fixed asset, make the following entries:

Debit 62 (76) Credit 91-1– revenue from the sale of fixed assets is reflected;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets” (account 45 subaccount “Transferred real estate”)– reflected in other expenses is the residual value of the sold fixed asset (the residual value of the fixed asset, the ownership of which is subject to state registration);

Debit 91-2 Credit 10 (60, 69, 70, 76...)– included in other expenses are costs associated with the sale of a fixed asset (for example, costs for the services of an appraiser, transportation costs, etc.).

Rationale

How to comply with the cash payment limit

All organizations and entrepreneurs are required to comply with the procedure for cash payments. This requirement is expressly stated in paragraph 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013. And if it is violated, the organization faces a fine.

In order not to break the law, you need to clearly understand what the limit for cash payments is, when it cannot be exceeded and for which payments it does not apply. Read more about all this in this recommendation.

The size of the limit and when it is valid

What is the maximum cash payment limit and how to apply it

The maximum amount for cash payments is RUB 100,000. This limitation applies to payments under one agreement.* This means that if you conclude several agreements with the same counterparty, the amount of all cash payments with him may exceed the limit. The main thing is to comply with the restriction for each individual agreement. This is confirmed by arbitration practice (see, for example, the resolution of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520/15).

The limit is valid without time restrictions. That is, no matter how much time has passed since the contract was concluded, take into account the limit on it when making cash payments.

The limit is set for payments between:

1 organizations;

2 organization and individual entrepreneur;

3 individual entrepreneurs.

Restrictions do not affect settlements with citizens

In what cases should CCT be used?

Who should use a cash register when paying in cash?

If an organization sells a fixed asset before the expiration of the regulatory deadlines established in paragraph 14 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, the single tax will have to be recalculated for the entire period of operation of the object.*

The chief accountant advises: there are arguments that make it possible to reduce the tax base “income minus expenses” by the residual value of the property being sold, acquired before the transition to the simplified tax system.

When switching from the general regime to the simplified regime with the object “income minus expenses”, tax accounting reflects the residual value of acquired and paid for fixed assets (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation). These expenses are written off during the special regime according to the rules established in Article 346.16 of the Tax Code of the Russian Federation (from one to ten years, depending on the useful life).

If fixed assets are sold ahead of schedule, it is necessary to recalculate the tax base for the single tax in accordance with the rules of Chapter 25 of the Tax Code of the Russian Federation (subclause 3 of clause 3 of Article 346.16 of the Tax Code of the Russian Federation). This means that the organization has the right to apply all the norms of this chapter, including subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, which allows reducing income from the sale of depreciable property by its residual value.

Some courts have also come to such conclusions, for example, in the decisions of the Federal Antimonopoly Service of the Ural District dated November 14, 2012 No. F09-10644/12, dated August 22, 2012 No. F09-7690/12, and the Central District dated June 9, 2010 No. A14-19989/2009/668/24.

Considering the official position of the regulatory agencies, the right to write off the residual value of sold fixed assets as expenses will most likely have to be defended in court.

Regardless of the chosen object of taxation, proceeds from the sale of fixed assets must be included in income when calculating the single tax (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).*

Other expenses associated with the sale of a fixed asset (for example, costs of storage, packaging, maintenance, transportation, etc.) should be taken into account when calculating the single tax only if they are provided for in the Tax Code of the Russian Federation.

How to register and reflect in accounting the sale of fixed assets

Accounting

How to reflect the disposal of fixed assets in accounting

In accounting, reflect the disposal of property from fixed assets on account 01. To do this, you can open a separate sub-account “Disposal of fixed assets”. On the debit of this account, reflect the initial (replacement) cost of the fixed asset, on the credit - the amount of depreciation accrued during the period of its operation:*

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial (replacement) cost of the retiring fixed asset is reflected;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects depreciation accrued during the period of operation of the facility.

As a result, the balance on account 01 “Retirement of fixed assets” will reflect the residual value of the fixed asset.

The formula will help you check the data:

This procedure is provided for in the Instructions for the chart of accounts (account 01).

Revenue and expenses from the sale of fixed assets

How to reflect revenue and expenses when selling a fixed asset in accounting

To account for income and expenses from the sale of a fixed asset, use:*
– account 91-1 “Other income”, on which reflect the proceeds from the sale of the object;
– account 91-2 “Other expenses”, on which reflect the residual value of the retired fixed asset and other expenses associated with its sale.

Reflect the proceeds from the sale as part of other income when the ownership of the sold fixed asset passes to the buyer. For real estate, this is the moment when ownership is registered. Recognize as revenue the amount stipulated in the purchase and sale agreement (supply, exchange).

At the same time, include in other expenses the residual value of the sold fixed asset and other costs associated with the sale. For example, costs for storage, packaging, maintenance, transportation, etc.

This procedure is provided for in paragraphs and PBU 6/01, paragraphs and PBU 9/99, paragraph 11 of PBU 10/99 and the Instructions for the chart of accounts (accounts and).

If the costs associated with the sale of a fixed asset exceed the income received from the sale, the difference between them is recognized as a loss. In accounting, the amount of loss is attributed to the expenses of the current period and is included in other expenses at a time in the month when the sale occurred (clause 11 of PBU 10/99).

How to take into account the sale of a car to a citizen in accounting and tax accounting

Income and expenses from the sale of fixed assets to individuals should be reflected in the general manner in both accounting and tax accounting.

Recognize the proceeds from the sale of fixed assets in the amount specified in the contract. The price of the object of sale must be market price. This can be confirmed by a report from an independent appraiser or a price certificate can be drawn up from available sources for the same fixed assets. For example, from the media. About this is paragraph 30 of PBU 6/01, subparagraph “b” of paragraph 9.2 of the Concept, approved by the Methodological Council for accounting at the Ministry of Finance of Russia on December 29, 1997.*

Example - how to account for the sale of a car to an individual on OSNO

Alpha LLC sold A.V. in August. Lvov car for 1,770,000 rubles. (including VAT – 270,000 rubles). Ownership passes to Lvov the moment he receives the car, that is, in August. From September 1, Alpha's accountant stopped calculating depreciation on the car in tax and accounting.

According to accounting and tax accounting"Alphas":

1 initial cost of the car – 1,200,000 rubles;

2 accrued depreciation – 240,000 rubles.

In August, the accountant made the following entries:

Debit 62 Credit 91-1
– 1,770,000 rub. – revenue from the sale of the car is reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations”
– 270,000 rub. – VAT is charged on the sale of fixed assets;

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– 1,200,000 rub. – the initial cost of the retiring vehicle is reflected;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– 240,000 rub. – depreciation accrued over the period of operation of the vehicle is reflected;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”
– 960,000 rub. (RUB 1,200,000 – RUB 240,000) – the residual value of the car sold is reflected in other expenses;

Debit 50 Credit 62
– 1,770,000 rub. – payment for the car has been received.

In tax accounting in August, the accountant included 1,500,000 rubles in income from sales. (RUB 1,770,000 – RUB 270,000), and expenses – RUB 960,000.

8.2. Selling a car to a company employee

After the standard depreciation period for vehicles has expired, companies often offer to buy a car for their employees. This is most relevant in the case of inexpensive passenger cars.

8.2.1. Documenting

Document the sale of cars to employees using the same documents as the sale of goods to the public. It is not necessary to conclude a written retail purchase and sale agreement (Article 493 of the Civil Code of the Russian Federation).

An employee can pay for purchased goods in two ways:

– deposit money into the organization’s cash desk;
- write a statement to deduct the cost of goods from his salary.

In the first case, for the cost of goods sold for cash (or paid with a payment card), knock out a cash receipt or draw up another document if the organization has the right not to use cash registers (clause 2.1 and article 2 of the Federal Law of May 22, 2003 No. 54-FZ, hereinafter referred to as Law No. 54-FZ).*

Give this document to the buyer. This obligation is established for all organizations by paragraph 1 of Article 2 of Law No. 54-FZ.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Every owner personal transport, sooner or later he thinks about changing or selling his “workhorse”.

In order to make a transaction profitably, and most importantly - legally, it is necessary to take into account a lot of nuances and details. Very often, the subject of many trade transactions is a car.

Many people sell it for the purpose of obtaining additional income or to reduce maintenance costs. To regulate the process of reselling a vehicle, guidance Russian Federation introduced a special duty on their sale, which should not be confused with the transport fee for sale.

According to the current Tax Code of the Russian Federation, profits from the sale of movable property are subject to mandatory taxation.

general information

According to Russian legislation amount of duty on income individuals is regulated by Article 23 of the Tax Code of the Russian Federation.

On this moment are subject to income tax all income of the taxpayer, which he receives both in cash and in kind.

Selling a car is no exception. The fact of sale is considered as receipt of income, and is accordingly subject to income tax. Tax rate may vary depending on income and how it is earned. The basic tax rate for the rental or sale of a personal car is 13% of the proceeds.

Transport

In order to finance the repair and reconstruction of roads in Russia, it was introduced. This type of financial fee is mandatory for owners of all vehicles, the list of which is indicated in Article 356 of the Tax Code of the Russian Federation.

It is regional - the Tax Code regulates only the general taxation procedure, terms and size of the base rate. Other aspects are changed by regional authorities. Absolutely all cars are required to be taxed, which are included in the database of Gostekhnadzor and traffic police authorities. The tax must be paid one-time for 365 days.

Do not agree to sell your personal car by proxy. Very often an unscrupulous buyer does not put it on re-registration, and then you will remain the actual owner of the transport. Feature transport tax is that it is paid not by the one who uses the vehicle, but by the Who is the car registered to?.

If within 10 working days, the buyer did not re-register, it is possible to stop registration with the traffic police.

In this case, the vehicle is driven wanted, and the owner is exempt from paying transport duty.

About payment rules transport tax, you can find out by watching this video:

Sum

Tax duty amount When selling a car, it may vary depending on many indicators. Sometimes the tax amount reaches an impressive amount, and in some cases no need to pay at all. When calculating the amount of the fee, it is important to remember that the basic income rate is 13% of the sales amount. The amount of tax payments can be influenced by several indicators:

• t when selling a car;
• duration of vehicle ownership;
• lack of profit when making a sale.

Depending on the duration of ownership of the car, the seller is entitled to receive. Pretend to reduction in income tax, perhaps in the following cases.

You own a car for less than 3 years. In this case, the duty on the profits of individuals is assigned to the amount of the sale, taking into account property deduction in the amount of 250 thousand rubles.

Example.

You bought a car 2 years ago, and want to sell it for 800 thousand rubles.

In this situation, the difference in price and tax deduction: 800 - 250 = 550 thousand rubles.

Tax amount will be 13% of 550 thousand rubles. Total to be paid income tax 71.5 thousand rubles.

If the sales price of the car is lower than the tax deduction amount, income tax not charged.

If the car was owned by the seller for more than 3 years. The amount is equal to the sales amount of the car. So the seller exempt from payment duties.

If the vehicle was owned for less than 3 years, You have the opportunity to reduce the amount of your income contribution by an amount equal to the expenses when purchasing a car.

Example. When buying a car, expenses were made in the amount of 500 thousand rubles. It is documented that the car belonged to you for 1 year. The selling price of the car is 800 thousand rubles. When selling a vehicle tax amount will be: 800 - 500 = 300 thousand rubles. 13% of 300 thousand rubles equals 39 thousand rubles of income tax.

If personal transport was taken on credit, and you still have an agreement with a banking institution and a debt payment schedule, you can try add overpaid interest at a credit rate in the amount of expenses when purchasing a car.

In the case when the amount of purchase costs exceeds the final cost of the car - the seller exempt from duty. Payment receipts and orders can confirm purchase expenses.

About whether it is necessary file a return and pay taxes when selling a car, you can learn from the video:

Tax difference when selling to individuals or legal entities

In case of registration purchase and sale agreement with an individual, according to the legislation of the Russian Federation, tax on the sale of a car paid by the seller through a bank branch.

If the buyer is entity or an individual entrepreneur, the Tax Inspectorate evaluates him as a tax agent of the seller.

In this case, the buyer obliged to pay tax in the amount of 5% of the sales price of the car. The procedure and amount of payment is regulated by Article 173 of the Tax Code of the Russian Federation.

Payment procedure

Each seller who has signed and certified the sales contract, obliged to file a declaration to the Tax Inspectorate. The declaration is filled out using special computer programs that can be downloaded on the official website.

The declaration must be accompanied by photocopies of papers, confirming the amount of expenses for the purchase and payment of the car - a sales contract and a certificate-invoice. A declaration is submitted next year after making a profit.

Example. If the sale was completed in 2014, the declaration must be completed and submitted between January 1 and April 30, 2015.

Based on such a document, the Tax Inspectorate issues a check for payment of income tax. It must be paid within 1.5 months from the moment of receipt of the declaration.

Special cases

A situation may arise when you are forced to put up for sale a car that was recently purchased.

In this case, the cost of purchasing personal transport, taking into account inflation, exceeds its sale price.

Since there is no income from the transaction - no need to pay tax.

Example: You purchased a car on September 29, 2014 for 900 thousand rubles and sold it on October 29 for 800 thousand rubles. The duty will be: 800 (car cost) – 900 (purchase costs) = 0 rub.

Owners trucks pay income tax according to the same scheme as owners of passenger cars. Exception is the fact that sales tax truck is paid only if this is the second sale of a car in the current year.

Before you start selling your personal vehicle, you should think through all possible options in detail. Pay income tax for an expensive car- a dubious pleasure. Sometimes it's enough wait a while to make the sale more profitable.

In any case, in order to sleep peacefully, make it a habit save all documents and papers, which confirm the fact of sale of the car. It must be remembered that when evasion from paying income tax, you will a fine will be imposed.

The size of which sometimes reaches 30% of the tax amount. Fill out the declaration on time and without unnecessary problems report on your income. Don't remain in debt to the state.

Details on how pay tax on car sales, in this video: