Sale of a car by a legal entity to a legal entity documents. 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? What is the difference between standard PrEP

Today, almost every organization has vehicles on its balance sheet, especially for those companies whose activities are directly related to road transportation and travel. Sooner or later, the need arises to sell used cars and replace the old vehicle fleet with newer and more modern models.

As a rule, used cars begin to be put up for auction or sold by submitting advertisements to specialized boards and Internet sites.

Finding a potential buyer is not an easy task, even though the car is a highly liquid asset. In addition, the sale of a car to an individual by a legal entity has a number of nuances that simply need to be taken into account when concluding a contract.

The main difficulties lie precisely in the correct compliance with all points provided for by law.

1) At the very beginning, you need to conduct an independent assessment of the value of the vehicle and draw up an agreement, as well as a transfer act or invoice.
The contract can be drawn up as on special. form, so simply in writing. The document must also indicate the price of the vehicle, details of the company selling the car to an individual by a legal entity and the exact passport details of the buyer, including registration and residence address.
In the transfer and acceptance certificate, it is very important to indicate the correct technical features vehicle, as well as describe existing hidden and visible defects, breakdowns and malfunctions.

2) It is very important when selling a car to an individual by a legal entity to remember that all payments between the buyer and the seller are carried out strictly through the cashier, with the subsequent issuance of a receipt slip, which must bear the company’s seal.
In practice, it happens that the selling company does not have a cashier. In this case, all payment transactions are carried out through the company’s accounting department, which, after payment, must also be given a receipt receipt stub with the organization’s stamp.

Cash received for the car is recorded as net profit in reporting period.

You can simplify the sales procedures if you turn to a specialized company to sell your fleet of used cars. One of the most popular companies on the Moscow car market today is the Mocha company. Our car dealership specializes in used cars and cars with registration bans. Our competent specialists will advise you absolutely free on all issues and offer the most favorable terms of cooperation for you.

Purchase and sale of a car by a legal entity to an individual by bank transfer

A fairly common situation today is when the purchase or sale of a car by a legal entity to an individual is paid for using non-cash payments, by transferring funds from the buyer’s bank account to the bank account of the seller.

Also, this type of mutual settlements is provided in the case when legal entity The person selling the vehicle does not have a cash register for some reason or there is no possibility of issuing a cash receipt.

If the purchase or sale of a car by a legal entity to an individual is carried out through a bank using a PD-4 receipt, then it is extremely important to indicate in it the number of the contract for the sale of the vehicle, from whom and to whom the payments are transferred cash, as well as the purpose of payment.

The sale of a car by a legal entity to an individual, if the buyer is one of the founders of the company or its director, also has its own subtleties that must be taken into account.

When concluding such a transaction, both parties are considered mutually beneficial, therefore, in order to avoid fines during further inspections, it is necessary to confirm the real value of the car. For this purpose, assessment activities by an independent expert are carried out, which must be confirmed by a special act.

Transfer of funds, if payment is made by bank transfer, must be debited from a bank account individual and credited to the bank account of the seller organization.

To simplify as much as possible the procedure for selling an outdated fleet of passenger cars or trucks, you can seek professional help from Mocha. We have the most favorable terms of cooperation for the purchase of used vehicles, as well as for.

Is it possible for an organization to sell a car to an individual in Moscow?

Today, many organizations engaged in trading activities and specializing in the transportation of goods and people have vehicles on their balance sheet. There are many reasons why a company sooner or later begins selling its cars, the most common are:

• the need to update the vehicle fleet,
• payment of debts on loans and advances,
• lack of funds in working capital and others.

Despite the fact that vehicles are highly liquid assets, quickly selling used cars on the balance sheet is not easy in reality.

According to statistics, the main buyers of used cars are not companies, but ordinary car enthusiasts, so very often those who want to purchase a car from a company are faced with the question: “Is it possible for an organization to sell a car to an individual?”

How does an organization sell a car to an individual?

The sale of a car by a company to a person who is not registered as an entrepreneur is possible, however, when concluding such a transaction, it is the legal entity that experiences the main difficulties, since the law provides for nuances that simply need to be taken into account when concluding an agreement.

At the very beginning, you need to draw up a purchase and sale agreement; for this you can use either a special form or a regular sheet of A4 paper.

It is very important to register the details of not only the company, but also the buyer’s passport data, which, if he is an individual, will be: series and number of the passport, who and when issued the identity document, permanent residence address.

The next document that is drawn up when an organization sells a car to an individual is the acceptance certificate of the car. At this stage, it is necessary to include in the document not only the technical characteristics of the car, but also all the defects and malfunctions that the car has.

In a situation where the buyer is not just an individual, but a director or founder of a company, then in this case an independent assessment of the condition and value by an outside expert is necessary. Since both parties, both the company selling the property and the person interested in the acquisition, are considered mutually beneficial, without compliance with this clause, the transaction may be considered illegal and the selling company will be fined.

Payment must be made through the company's cash desk, and if it is not available, this function is taken over by a representative of the accounting department, who accepts funds from the buyer and issues a counterfoil in return. It is also possible to pay by non-cash transfer of funds to the company's current account, which is carried out through a bank by filling out receipt PD-4. In it you need to correctly indicate the contract number, the purpose of the transfer, as well as from whom and to whom the money is transferred.

Only after all the above requirements have been met, an authorized representative of the company, on the basis of a general power of attorney and in the presence of all documents for the vehicle, deregisters the vehicle with the state road safety inspectorate.

Mocha, one of the activities of which is in Moscow, will help to speed up the process of selling a used car, both for individuals and legal entities. More details about the terms of cooperation can be found on the 24-hour official website of the salon.

Sale of a car by an individual to a legal entity and its pitfalls

Another common situation is the case when it is necessary to sell a car by an individual to a legal entity.

This type transactions are possible and do not contradict existing legislation. The only nuance here is that the company pays the seller by transferring funds to a bank account or in cash, which is why there is no possibility of accounting for input tax on added value and 18 percent of the vehicle's value is actually lost.

The main scheme that is used for mutually beneficial cooperation in in this case, is participation in the sale of a car by an individual to a legal entity of a third party or intermediary.

The Mocha car dealership offers its services to assist in the sale of a car by an individual to a legal entity. We guarantee not only the legal purity of such a transaction, but also free support and assessment.

You can find out more or get acquainted with our clients on the website or in one of our offices located in Moscow.

In the organization ( general system taxation), the car was included in fixed assets and sold to an individual for cash.

What is the procedure for reflecting this operation in accounting (including postings) and tax accounting (registration primary documents when selling a car, the emergence of income from the sale of a car and the possibility of recognizing its residual value as expenses, the emergence of an object of VAT taxation)? Is it necessary to use cash register equipment?

Having considered the issue, we came to the following conclusion:

When making cash payments when selling a car, the organization is obliged to use cash register equipment and issue a cash register receipt printed by cash register equipment to the buyer at the time of payment for the car.
The form of the primary accounting document for registration of the transaction of transfer of a car (fixed asset) to an individual under a purchase and sale agreement (transfer and acceptance certificate) is determined by the organization independently (can be taken as a basis unified form N OS-1).

When selling a car, income and expenses arise in accounting and tax accounting in the form of the residual value of the car (the procedure for their reflection is outlined below).

The operation of transferring ownership of a car located on the territory of the Russian Federation is subject to VAT taxation.

Rationale for the conclusion:

Under a purchase and sale agreement, one party (seller) undertakes to transfer the thing (goods) into the ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it (clause 1 of Article 454 of the Civil Code of the Russian Federation) .

Application of cash register equipment

In accordance with paragraph 1 of Art. 2 Federal Law dated May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using payment cards" (hereinafter referred to as Law N 54-FZ) cash register equipment included in state register cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of selling goods, performing work or providing services.

The provisions of Law No. 54-FZ do not define the concept of “goods” for the purposes of this law, but from paragraph 1 of Art. 454 of the Civil Code of the Russian Federation it follows that a product is a thing transferred under a purchase and sale agreement by one party (the seller) into the ownership of the other party (the buyer) for a certain amount of money (price). In turn, the car, by virtue of the provisions of Art. 130 of the Civil Code of the Russian Federation refers to movable things.
Thus, in the situation under consideration, a car is a product for the purposes of Law No. 54-FZ.

From paragraph 3 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 N 16, it follows that the scope of regulation of Law N 54-FZ is cash payments, regardless of who makes purchases (orders services) and for what purposes.

Cases in which cash register equipment may not be used are listed in paragraphs. 2, 2.1, 3 tbsp. 2 of Law No. 54-FZ. The conditions of the situation under consideration do not allow the specified standards to be applied to it, therefore the organization is obliged to use cash register equipment when making cash payments in the event of selling a car.

By virtue of paragraph 1 of Art. 5 of Law N 54-FZ, at the time the buyer pays for the car, the organization is obliged to give him a cash receipt printed by cash register equipment.

Preparation of primary documents

By virtue of Part 1 of Art. 9, paragraph 8 of Art. 3, part 4 art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), the operation of transferring a fixed asset (car) into the ownership of the buyer must be formalized by the primary accounting document determined for this purpose by the head of the organization - seller upon presentation official, which is entrusted with the management accounting. Form of this document must contain the details provided for in Part 2 of Art. 9 of Law No. 402-FZ.

According to paragraph 81 Guidelines according to the accounting of fixed assets approved by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n, the transfer by an organization of an object of fixed assets into the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

Based on the specified act, a corresponding entry is made in the inventory card of the transferred fixed asset object, which is attached to the acceptance and transfer certificate of fixed assets. A note is made about the seizure of the inventory card for a retired fixed asset item in a document opened at the location of the item.

In general, from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use, and the economic entity independently determines the forms of primary accounting documents, which can be developed on the basis of the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation, or which may consist of both mandatory details and mandatory and additional details (see information from the Ministry of Finance of Russia dated December 4, 2012 N PZ-10/2012, letters of the Ministry of Finance of Russia dated February 4, 2015 N 03- 03-10/4547, dated 05/27/2014 N 03-03-10/25243).

It should be noted that the unified form N OS-1 “Act on the acceptance and transfer of fixed assets (except for buildings, structures)”, approved by Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7, is used for registration and accounting of operations of acceptance, acceptance and transfer of objects fixed assets within an organization or between organizations. A unified form of the act of acceptance and transfer of fixed assets when sold to an individual has not been approved.

Thus, the organization independently determines the form of the primary accounting document for processing the transaction of transferring a car to an individual under a purchase and sale agreement (transfer and acceptance certificate). We believe that the unified form N OS-1 “Act on the acceptance and transfer of fixed assets (except for buildings, structures)”, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7, can be taken as the basis for the acceptance and transfer of a car.

According to clause 5 of the Bank of Russia Directive dated March 11, 2014 N 3210-U “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as Directive N 3210-U) acceptance of cash by a legal entity, individual entrepreneur carried out using cash receipt orders 0310001.

At the same time, clause 5.2 of Directive N 3210-U allows that 0310001 can be issued upon completion of cash transactions on the basis of a control tape removed from cash register equipment for the total amount of cash accepted, with the exception of amounts of cash accepted during the implementation of activities payment agent, bank payment agent (subagent).

The unified form N KO-1 "Cash receipt order", approved by Resolution of the State Statistics Committee of Russia dated 08/18/1998 N 88, is mandatory for use (see information from the Ministry of Finance of Russia dated 12/04/2012 N PZ-10/2012, letters of the Ministry of Finance of Russia dated 02/04/2015 N 03-03-10/4547, dated 05/27/2014 N 03-03-10/25243).

Accounting

In accordance with clause 29 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01), the cost of an item of fixed assets that is being retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting. Disposal of an item of fixed assets occurs in the event of sale.

If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed upon by the parties in the agreement (clause 30 of PBU 6/01).

According to clause 31 of PBU 6/01, income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to credit to the profit and loss account as other income and expenses (clause 7 of PBU 9/99 “Income of the organization”, clause 11 of PBU 10/99 “Expenses of the organization”).

The Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application (hereinafter referred to as the Chart of Accounts and Instructions), approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, stipulates that to account for the disposal of fixed assets to account 01 “Fixed Assets” a subaccount “Retirement of fixed assets” can be opened. The cost of the disposed object is transferred to the debit of this subaccount, and the amount of accumulated depreciation is transferred to the credit. Upon completion of the disposal procedure, the object is debited from account 01 “Fixed assets” to account 91 “Other income and expenses”.

Based on the Chart of Accounts and the Instructions, to summarize information on settlements with the buyer in the situation under consideration, account 62 “Settlements with buyers and customers” should be used.

Taking into account the above, the transaction in question can be reflected in accounting as follows:

Debit 62 Credit 91
- revenue from the sale of the car is reflected;

Debit 91 Credit 68
- VAT charged;

Debit 01, subaccount "Disposal of fixed assets" Credit 01
- the original cost of the car has been written off;

Debit 02 Credit 01, subaccount "Retirement of fixed assets"
- the amount of accumulated depreciation is written off;

Debit 91 Credit 01, subaccount "Retirement of fixed assets"
- the residual value of the car is written off;

Debit 50 Credit 62
- payment for the car has been received.

Income tax

The object of taxation for income tax for Russian organizations who are not members of a consolidated group of taxpayers, profit is recognized, defined as the difference between the income they receive and the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation (Article 247 of the Tax Code of the Russian Federation).

The amount of money due to the selling organization for the car should be considered as proceeds from the sale of goods, which for profit tax purposes is recognized as income from sales (clause 3 of Article 38, clause 1 of Article 39, clause 1 of Article 248, clauses 1, 2 of Article 249 of the Tax Code of the Russian Federation). Let us note that when determining income, the amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (acquirer) of goods are excluded from them (clause 1 of Article 248 of the Tax Code of the Russian Federation).

When applying the accrual method for income from sales, the date of receipt of income is the date of sale of the goods, determined in accordance with clause 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment (clause 3 of Article 271 of the Tax Code of the Russian Federation). Consequently, income from sales must be recognized in the tax accounting of the selling organization on the date of transfer of ownership of the car to an individual (Clause 1, Article 39 of the Tax Code of the Russian Federation).

For profit tax purposes on the basis of clause 1 of Art. 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation). Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.
By virtue of paragraphs. 1 clause 1 art. 268 of the Tax Code of the Russian Federation, when selling depreciable property, the taxpayer has the right to reduce income from such transactions by the residual value of the depreciable property, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation as the difference between the original/replacement cost and the amount of accrued depreciation (residual value is calculated based on tax accounting data).

Consequently, when selling a car, income from its sale can be reduced by its residual value.

VAT

The operation of transferring ownership of a car located on the territory of the Russian Federation to an individual for VAT tax purposes should be considered as an operation for the sale of goods, which is subject to VAT taxation (clause 3 of article 38, clause 1 of article 39, subparagraph 1 clause 1 of article 146, article 147 of the Tax Code of the Russian Federation).

In general, the tax base for VAT when a taxpayer sells goods is determined as the cost of these goods, calculated on the basis of prices determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation, taking into account excise taxes (for excisable goods) and without including VAT in clause 5.1 of Art. 154 of the Tax Code of the Russian Federation in the situation under consideration are not subject to application, because The car was accounted for as part of fixed assets, therefore, it was not purchased for resale.

Encyclopedia of solutions. Transfer of a car under a purchase and sale agreement;

Encyclopedia of solutions. Essential terms of the purchase and sale agreement;

Encyclopedia of solutions. Accounting for disposal of fixed assets upon sale.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Arykov Stepan

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the MoAP Melnikova Elena

The material is prepared on the basis
individual written consultation provided as part of the service
Legal consulting.

In order to sell a car to an individual by an organization, it is necessary to have a purchase and sale agreement, 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 required to issue a receipt receipt stub, which must bear the organization's seal. 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 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, 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.

Do you want to buy a long-awaited car? Have you been saving for this purchase for a long time and don’t know how to do it right? First you need to decide what kind of car you will take. Will it be a used car or a brand new car from a showroom. Everything is easier with a new car. Representatives of the car dealership will prepare all the necessary documentation and explain in detail to you the nuances of purchasing a vehicle. Today we will tell you how to competently formalize a car purchase and sale transaction between individuals.

If you purchase a car second-hand (from an individual), you need to be more careful. After all, the buyer often does not pay attention to such an aspect as the legal purity of the transaction. Fraudsters love to take advantage of the trust of naive citizens. And it is very difficult to prove that you are right if you have been deceived. Why participate in long legal proceedings when you can prevent a negative situation associated with buying a car?

Stages of buying and selling a car

The seller and buyer must discuss all the details of future cooperation before starting the transaction, including agreeing on the cost of the car.

Buying and selling a car consists of the following stages:

• drawing up a purchase and sale agreement, signing the document by the parties;
• filling out the PTS;
• transfer of funds, documentation and cars;
• carrying out registration actions on the part of the owner in the traffic police;

Before concluding a contract, carefully inspect the car for damage, check whether it is registered, whether it has been stolen, and whether the car is in collateral or under arrest.

Don't forget that a number of changes have been in effect since 2013 related to the sale or purchase of a car. They are as follows:

• the car does not need to be deregistered upon subsequent sale or purchase;
• Previously, car registration was carried out at the owner’s place of residence. Now these actions can be performed anywhere Russian Federation;
• You need to get transit numbers only when you are planning to leave the state;
• the time for registration actions by the traffic police has been reduced;

Previously, it was necessary to deregister the car, but after such useful innovations there is no need for this, and accordingly, less time is spent on paperwork. Also pay attention to the passport of the technical device; it must belong exclusively to the seller and it must contain free seats to enter new data.

Filling out the PTS

After signing the purchase and sale agreement, the PTS is filled out. The details of the new owner of the vehicle, address and date of transfer of the car are entered there. Information about the contract is recorded in the “Document of ownership” column, followed by the signatures of the buyer and the former owner of the car. Only after filling out the title can you transfer money for the car.

The buyer receives a purchase and sale agreement, PTS, a certificate of state registration of the car, a technical card. inspection, transit numbers.

Before filling out the passport of a technical device, make sure it is authentic, at least with the help of a basic watermark check. If you are in doubt, you can invite a qualified lawyer to the purchase and sale transaction, who will check the condition of all documents presented by the seller. But you will be able, for example, to independently check the number of units and body, inquire about changes in the car, find out whether it was damaged or perhaps was involved in an accident.

​After filling out the purchase and sale agreement and PTS, as well as mutual settlements, the time comes for registration actions with the state traffic inspectorate. There are also some tricks here. Valid card technical inspection allows you to purchase compulsory motor liability insurance from an insurance organization.

So, you have an MTPL policy in your hands. What to do next? After the car is insured, you can safely contact the nearest territorial traffic police authorities at your place of residence. If you are just about to receive an insurance policy, you will have to wait ten days and only after this time submit an application to register the car with the traffic police. Registration is the final stage of purchasing a car. After this, it is considered the property of the car owner and can be safely used.

Do not hesitate to ask the owner for details about the condition of the car, check all the documentation provided to you, and pay attention to the external and internal condition of the car. Involve lawyers if you are not sure of the legality of the transaction. Then the car will be a truly successful and long-awaited purchase for you.