What needs to be drawn up when a legal entity purchases a car from an individual and how to formalize the transaction?

It happens that a legal entity decides to purchase not a new car, but a used one. The reasons, within the framework of the question, are not so important.

This procedure of purchase and sale between individuals. and legal entities has many nuances associated with the acceptance of a vehicle on the balance sheet of a legal entity. We focus on the features of the procedure. We will tell you in this article how to avoid the risk of losing all the benefits from the transaction.

What documents are drawn up?

By virtue of clause 1, part 1, art. 161 of the Civil Code of the Russian Federation, a transaction for the purchase and sale of a vehicle, to which a legal entity is a party, is concluded, at a minimum, in simple written form. That is, it must be compiled:

• contract;
• act of acceptance and transfer.

At the request of the parties, the document can be certified by a notary . The notarial form of the transaction is not mandatory. But, if the document is signed by the specified official, then there will be more guarantees that unnecessary problems will not arise with the transaction.

What papers are required to complete the purchase and sale?

Purchasing act

This is a document that indicates that the organization (legal entity), on behalf of which its representative acts, acquired from an individual. a person purchasing a certain product, for example, made a purchase of a car. In this case, a car. Practice follows the following path: the parties enter into a procurement act containing all the essential conditions for the purchase and sale of a vehicle, and do not draw up the DCP itself.

Why is this happening:

1. The fact is that the monetary policy cannot be a primary accounting document, in accordance with the Federal Law “On Accounting”.
2. The procurement act meets all necessary requirements regarding reporting. If it contains information that should be in the DCT, then the act, in essence, becomes an agreement. At a minimum, simple written form is considered to be met.
3. If the purchase act contains information about the transfer of the vehicle to the buyer and money to the seller, then there is no need to draw up an additional acceptance document.

Thus, the procurement act becomes the main document that evidences the completion of the transaction.

Agreement

As noted, it is not at all necessary to prepare a purchase and sale agreement if there is a well-drafted procurement act. If the DCP is drawn up, then it must contain the information referred to in Art. 454 Civil Code of the Russian Federation :

• about the seller and the buyer;
• about the product;
• about the cost.

The agreement is consensual. That is, it is valid not from the moment of exchange of values, but from the time the parties reach agreement on the terms of the transaction.

Read more about the rules for drawing up a written contract when a legal entity purchases a car from an individual here.

Certificate of acceptance and transfer of property

Elements of this document may be contained in the procurement act . If the parties did not take care of this, then the transfer deed indicates:

• information about the parties;
• about the subject of the contract and the price of the goods;
• about the specified shortcomings, if any;
• about accessories and documents that are transferred along with the vehicle.

Practice shows that the deed of acceptance and transfer is often not concluded even by individuals. All information is written down in the DCP. There are no questions at MREO.

Account cash warrant

A document in form No. KO-2 is issued if money is paid to the seller in cash . The form was approved by State Statistics Committee Resolution No. 88, which came into force in 1998.

Simply put, the seller is given this order, which he has the right to exchange for money. The amount will correspond to the price of the car.

Payment order and bank statement

These papers are needed to confirm that the cost of the vehicle has been paid by bank transfer.

• An order is an order, issued on behalf of an organization, for the bank to transfer a certain amount of funds to the seller of the car.
• A bank statement will indicate that the money has been debited from the buyer's account.

These are not all the documents that will be needed for the transaction. The following documents will also be needed:

1. PTS – vehicle passport. This is a paper containing basic information about the car and its components and assemblies. From the PTS you can find out: what make and model the car is, what color, what VIN number and state registration plate. The PTS also contains information about what registration actions were carried out with the car previously.
2. STS – car registration certificate. The document confirms that the car is registered with the traffic police to a certain owner. It is quite possible to do without this paper when concluding a transaction.
3. Diagnostic card - a paper indicating that the car has passed technical inspection and is in good condition. The document is required to issue an MTPL policy.

When registering a car, you will need some more paperwork, but more on that later.

From our separate publications, you can learn how to correctly sell a vehicle from a legal entity to an individual, as well as read recommendations for individuals on how to correctly purchase a vehicle from an organization.

How are payments made to the seller?

Payments to the transport seller can be made in two ways:

• payment in cash to the owner of the vehicle;
• by money transfer to the seller's bank account.

In the case of an individual, there are certain restrictions on amounts. If an individual is an individual entrepreneur, then the payment must be made in the form of a money transfer for the amount of goods exceeding 100 thousand rubles in accordance with instructions No. 3073-U of the Central Bank of the Russian Federation. If the seller is an ordinary motorist, then there are no restrictions when calculating money; if desired, the owner can receive the entire amount in cash, up to a million rubles.

Scheme for an organization purchasing a car from an ordinary motorist

How to buy a car for an organization from an individual? To buy a car you need to find a buyer . The easiest way is to open a popular message board on the Internet. Next you need to inspect the car, you can bargain. But these are all points that almost do not relate to the legal side of the issue. What needs to be done from a legal point of view?

Make a deal

The parties agree on the terms of the transaction.
One of the above documents is being prepared. As noted, the procurement act may contain all the essential terms of the transaction, then there is no need to draw up a contractual agreement.

The seller, being an individual, puts his signature on the document . Legal representative person - your autograph and an imprint of the company seal.

If the agreement is drawn up by a notary, then under its text there will be the signature and seal of the specified official.

We discussed in more detail all stages of the transaction when a legal entity purchases a car from an individual in a separate material.

Cash settlement

As noted, funds can be transferred:

• cash;
• by transfer to the seller's bank account.

Is there a legal limit on how much cash can be given?

The Central Bank of the Russian Federation in its instructions No. 3073-U (clause 5) explains that if we are talking about a purchase transaction between legal entities. and physical persons, then payment can be made in cash at any value of the goods. That is, there are no legal restrictions. If, for example, a car costs 1 million rubles, then the seller will receive, if desired, this entire amount in cash.

If an individual entrepreneur is involved in the transaction, then payment must be made by non-cash means if the cost of the goods exceeds 100 thousand rubles.

Acceptance of a vehicle onto the balance sheet of an enterprise

An important action, since failure to balance the car is a serious violation of the law . Goskomstat has developed special documents to formalize such a procedure. This:

• Form OS-1 – act of acceptance and transfer of fixed assets of production;
• Form OS-6 – inventory card.

Cars are considered to be the main means of production . Based on the following features:

1. Long term use - more than 1 year.
2. High cost - more than 40 thousand Russian rubles.

The procedure is as follows:

1. A transfer deed is prepared, to which the PTS is attached.
2. The act is signed by the members of the commission, which is formed by the head of the company.
3. Next, the responsible person fills out the inventory card.

It is not always possible to form a commission. For example, the company is so small that it has less than three IT employees. In this case, the law allows you to limit yourself to imprinting a stamp on a document that establishes title - this, in most situations, is a procurement act.

Registration of a vehicle with the traffic police

On behalf of a legal entity, when registering it with the MREO, a representative holding a power of attorney acts. The document must give the attorney the following rights :

• representation of interests in the bodies of the State Traffic Safety Inspectorate;
• signing and submitting an application for vehicle registration;
• obtaining a new PTS or an old passport with changes made to it, STS, state registration plates.

The algorithm of actions is as follows:

1. A representative of a legal entity is sent to the MREO with all the necessary papers:
   • DCP or procurement act;

   power of attorney;

2. passport;
3. PTS;
4. OSAGO policy;
5. a receipt for payment of the state duty, if the payment in favor of the state has not yet been paid.

The company’s constituent documents are also submitted to the MREO:

• charter;
• TIN, OGRN certificates (if issued);
• order on the appointment of a manager;
• extract from the Unified State Register of Legal Entities.

Next, all the necessary documents are issued to the attorney, who is obliged to transfer them to the management of the organization.

Algorithm for purchasing a car by a legal entity

Purchasing a car is a complex process. Conventionally, it is divided into several stages:

1. Inspection of the car by the buyer. This is done by a representative of a legal entity. Usually at this stage a vehicle inspection is required.
2. Setting the price.
3. Drawing up a purchase and sale agreement (SPA).
4. Transfer of money.
5. Receipt by the buyer of the car and documents.

A legal entity has the right to require the preparation of additional documents.

The standard package of papers that accompanies the purchase of a car by an organization includes:

• PTS.
• Sales and purchase agreement (SPA).
• Purchasing act.
• Certificate of acceptance and transfer of the vehicle.

The documents are signed by the responsible person of the company. The agreement contains the necessary information about the seller:

• FULL NAME.,
• Date of Birth,
• passport details.

Moreover, if the owner of the car has a wife, he must present her written consent to conclude the transaction, certified by a notary. To purchase a vehicle, the signature of a representative of a legal entity and the seal of the organization are required.

Balancing is carried out on the basis of a procurement act. This further allows you to perform the necessary accounting operations.

SPI

Useful life is an indicator that makes it possible to understand how long the main means of production will generate income. SPI is necessary for making accounting entries .

The problem is that, in order to determine the useful life, documents are needed that make it possible to understand how long the machine “was in use” previously. Without this, it is impossible to establish SPI.

It would seem that nothing could be simpler: you need to open the PTS and look at the dates of registration of the vehicle with the traffic police . But the Ministry of Finance thinks differently. There are a number of letters on this matter. For example:

• 03-03-06/1/10056;
• 03-03-06/1/658.

The reason is simple: the fact of putting any dates on the title does not indicate that it was in these numbers that production depreciation of the car began.

Practice followed the following path: SPI for cars purchased in the name of organizations from individuals. persons are not determined . That is, the cars pass through the papers like new. This is not entirely correct, but no other way out was found.

Are taxes paid by a legal entity when purchasing a vehicle from an individual?

We have discussed the procedure for purchasing and registering a vehicle by a legal entity. Now we need to touch on taxation for this case.

Questions usually arise on three points:

1. income tax – income tax for individuals;
2. Property tax is a regional tax for legal entities;
3. VAT – value added tax for legal entities.

Now, in order.

Is personal income tax charged when selling a car from a sole proprietor to a legal entity?

No, personal income tax is not assessed by the enterprise in the case of a legal entity purchasing a vehicle from an individual - in this case it is not a tax agent.

Personal income tax, if the transaction is recognized as taxable, is paid directly by the individual who received income for the sold car, in accordance with Art. 228 (clause 1.2, clauses 2-3 of the Tax Code of the Russian Federation).

Do legal entities pay insurance premiums?

No, they are not accrued, because in this case the individual entrepreneur is not connected with the legal entity by an employment contract and the legal entity is not required to transfer insurance contributions to extra-budgetary funds (including the Social Insurance Fund).

After all, according to parts 1 and 3 (Article 7) of Federal Law No. 212, income from transactions to change ownership (for property such as a vehicle, among other things) is not included in the insurance base for calculating contributions.

Should a legal entity notify the tax office of the amount paid to an individual?

No, it shouldn't. A legal entity has no relation to the performance of duties as a tax agent for an outside individual with whom a free transaction is concluded.

It is not required for legal entities to transmit information to the tax office about the transaction amount due to Art. 226, (clause 2) and art. 230 (clause 2) of the Tax Code of the Russian Federation, as well as the position of the Ministry of Finance on this issue (explanatory letters No. 03-04-06-01/55, 03-04-05-01/89, 03-04-06-01/365, 03-04-06-01/149).

Should a legal entity pay property tax for a vehicle?

Not yet. This answer is caused by the ambiguity of the current provisions in the legislation on this issue.

The fact is that:

• In Art. 374 (clause 4.8) of the Tax Code of the Russian Federation previously established the provision that motor vehicles acquired by a legal entity after January 1, 2013 and accepted on the balance sheet as fixed assets are not subject to tax.
• However, in 2016, this article, or rather the fateful subparagraph 8, was amended once again, leaving one hundred percent immunity from property tax only for the first and second depreciation groups.

What does this mean?

And the fact that transport is exempt from tax if its useful life (intended use) is up to 3 years. Well, this is not enough even for most passenger vehicles, not to mention trucks.

That's why:

• According to the depreciation classification, 99% of passenger vehicles belong to the third group (depreciation period from 3 to 5 years, code 310.29.10.2). Trucks, buses, etc. present in groups 3 and above.
• Most vehicles are not subject to tax immunity in principle.

However, there is one more provision of the Tax Code of the Russian Federation - Art. 381, where paragraph 25 (paragraph 1) establishes a 100% tax benefit for all vehicles used as fixed assets of the enterprise.

This is the current situation with property tax for cars - on the one hand, it must be paid, but on the other hand, there is currently a moratorium on this in the form of an OS benefit.

Nuances of VAT calculation

In our case, regarding VAT, we need to understand two important points that can significantly affect the attractiveness of purchasing a vehicle from an individual.

Here they are:

1. An individual does not pay VAT. If an individual is not registered as an LLC or individual entrepreneur, then, according to Art. 143 (clause 1) of the Tax Code of the Russian Federation, it is not obliged to pay value added tax (VAT).
2. The legal entity will not receive VAT entry from the individual. If a legal entity is an agent of OSNO (General System of Taxation), then when purchasing a car from an individual, the legal entity does not have the opportunity to receive an invoice from him, since there is no input VAT from the individual.

What does this mean?

As a result of such “damage” of the transaction, a financial negative may subsequently arise - when selling a vehicle, the company will not have the opportunity to offset VAT and reimburse it, as is the case in transactions between legal entities or individual entrepreneurs.

As a result, the legal entity will lose 18% of the transaction value, since the company is required to charge VAT on the sale amount, according to Art. 146 (clause 1.1) of the Tax Code of the Russian Federation.

Therefore, when buying a car from a simple private owner, be sure to take this nuance into account - except in cases where the vehicle is definitely not planned to be sold later.

Well, it goes without saying that enterprises operating under simplified taxation (STS) have nothing to worry about - they do not pay VAT at all (or even direct income tax).

By the way: for enterprises specialized in the resale of vehicles, there are also VAT concessions - according to Art. 154 (clause 5.1) and art. 164 of the Tax Code of the Russian Federation, the estimated VAT rate of 18/118, balancing losses, is applied.

Is it possible for a legal entity to avoid losses of 18% on VAT?

Of course, the loss of as much as 18% of the cost of a car upon its possible sale for many legal entities significantly reduces the attractiveness of purchase and sale transactions with individuals.

But there is a way to get around this obstacle - this is concluding a transaction through an intermediary legal entity. The diagram looks like this:

1. Enterprises are looking for an intermediary company with reasonable commissions in advance;
2. When contacting the seller, the situation with VAT is outlined in an understandable language as an argument for using an intermediary;
3. If the seller agrees to such a scheme, then the intermediary buys the car from the individual for the amount agreed upon in previous contacts.
4. Then the intermediary sells the car to the company’s representative, adding his commission, but as a legal entity - with an invoice and incoming VAT, which the company (the final owner) can take as offset for compensation later.

That's all.

The advantage of such a scheme is:

• High professional level of conducting and processing a transaction;
• There is a noticeably smaller loss on commissions (usually 3-7%) compared to 18% VAT.

How does an intermediary solve its problem with VAT offset? He also won’t receive an invoice from a private owner.

Such companies are usually specialized in the resale of cars, having the VAT benefits described above. And mediation in purchase and sale is offered as an additional service. That's the whole secret.

Important! When looking for an intermediary, pay attention to his reputation and date of registration - there are known cases of fraud in such transactions with shell companies. Reputable establishments do not require the client to transfer the entire amount (only a small insurance deposit) and buy the car from a private owner mainly with their own funds.

VAT

Phys. persons do not pay VAT. This rule is contained in Art. 143 Tax Code of the Russian Federation. There will be no “input” VAT. But the tax will need to be charged if the company wants to resell the car (Article 146 of the Tax Code of the Russian Federation).

Exceptions (Article 154 of the Tax Code of the Russian Federation):

1. Vehicles purchased for resale.
2. Agricultural machinery contained in the list approved by the government (Decree No. 383 of May 16, 2001).

The VAT rate will be 10 or 18% (from 2022 - 20%).

Personal income tax and insurance premiums

In this area, the organization is completely relieved of any responsibilities . More details:

1. Insurance premiums are not made because this is a sales transaction and not an employment relationship.
2. The organization is not a tax agent for the transaction. Phys. the person is obliged to independently report on the fact of the sale of the vehicle and the amount of profit received; pay tax, which is 13%. Please remember that certain deductions apply.

Moreover, the company has no obligation to report that the transaction has, in principle, been completed. This should be done by the seller.

Rules and procedure of the transaction

The main stages of a car purchase and sale transaction involving legal entities are similar to such transactions between individuals:

1. draw up a purchase and sale agreement;
2. collect documents;
3. sell/buy a car.

However, there are some nuances.

Transactions for the purchase and sale of trucks take place in the same manner as with passenger vehicles.

Read more about the conditions, types and methods of completing car purchase and sale transactions here.

If an individual sells a car to a company

The transaction will be difficult not for the seller, but for the buyer. Since a legal entity will need to reflect all actions and the outcome of the purchase in the company’s financial documentation. The most important thing is to check the documents from the seller and correctly draw up the purchase and sale agreement and the purchase act.

During the transaction, the seller needs to check the standard documents:

1. passport;
2. PTS;
3. STS;
4. diagnostic card and insurance policy;
5. if the car has several owners, their consent will be required.

A legal entity sells a vehicle to an individual

Before concluding a transaction to sell a vehicle, the company must hold a meeting of all founders and agree on a decision to sell the vehicle. If organizations are managed by one person, his written decision will be sufficient.

In addition, the legal entity must evaluate the vehicle and determine the market value of the car. Before signing an agreement for the purchase and sale of a vehicle, an individual must check whether the seller has the legal right to the transaction: find out about the decision of the shareholders and whether the authorized person is acting legally.

One organization sells cars to another

Let's say an organization purchases cars for employees from an automobile plant.

The procedure is as follows:

1. collect documents;
2. conclude a purchase and sale agreement between legal entities and a procurement act;
3. hand over money and keys;
4. register the vehicle with the traffic police.

The agreement between the organization and the plant is concluded in the usual manner. The main thing is to enter the data correctly:

1. organizations (addresses, tax identification number);
2. authorized person (position and full name);
3. transaction value;
4. Bank details.