9.02.2017 | 12:00 Updated: 11/10/2018 4978

Buying a car by a legal entity from an individual: step-by-step instructions + answers on taxes and profitability of the transaction

In the secondary market of wheeled transport, transactions such as the purchase of a car from an individual by a legal entity often appear. For various reasons, it is sometimes more profitable for enterprises, firms and organizations to purchase a used car than a new one.

But such a sale and purchase has important nuances associated with the acceptance of a vehicle (V) on the balance sheet of a legal entity. If you do not know these features, then you can lose all the benefits of the transaction and even incur unplanned losses that can be critical, especially when the company is small and young.

Do you want to avoid such a risk? Then read this article.

The following material, as usual, I will try to present intelligibly. But the topic of the article is such that it must contain accounting and production and economic calculations that are difficult for an unprepared person to perceive.

At the beginning, I will give a general scheme for the acquisition by a legal entity (LE) of a vehicle from an individual (FZ). And then I will dwell on the points that require attention, since not all of them are included in the purchase algorithm, but they must be explained (for example, about personal income tax and VAT).

Before we get started, I’ll say that buying a YL car from FL, at the key stages of the transaction, is practically no different from that between two private traders. And important features relate to the activities that the legal entity must carry out after the sale and purchase procedure.

Therefore, I will only briefly dwell on the steps already described in my articles more than once.

So let's go.

Step one: find a car

Usually, the management of the enterprise, after making a decision to purchase a vehicle, appoints a suitable responsible person (or a group of persons - for example, a purchasing manager and a foreman), who is looking for the best option.

I gave effective advice in this regard in an article about cars - read this publication before choosing a place and a search method.

Step Two: Contacting the Vehicle Seller

Preliminary selection of interesting offers and remote contacts with vehicle sellers can be carried out by the responsible group on their own initiative and in a free mode.

When selecting, immediately weed out dubious options that are unsuitable for purchase by a legal entity:

• Registration of the vehicle under the general power of attorney;
• Registration through resellers;
• Doubtful cases with PTS (duplicate + lack of a copy of the original);
• suspicious choices.

Why is such rigor needed? Because a trusted person (usually a full-time employee of the enterprise) is responsible for such a purchase, not only in disciplinary, but also financial terms.

That is, you need a car without any legal problems, because it is more difficult for an enterprise to solve them later than for an ordinary private trader.

Be sure to read about how to remotely check selected cars for legal cleanliness. My articles on determining the configuration through the VIN code and on the optimal time to purchase a vehicle will also come in handy. It will not be superfluous to read the article about fraud when buying a vehicle.

Step Three: Contacting the Seller and Inspecting the Vehicle

When the desired option is found and its choice was approved by the management, then from that moment the company determines a specific person authorized by a power of attorney to conduct a sale and purchase transaction.

To help this attorney, you can appoint other people who are not bound by liability by proxy. This group usually consists of:

1. Financial department worker as an attorney - for example, an accountant, etc.;
2. technical consultant- for example, an engineer, foreman, etc.;
3. driver- a technical consultant can also drive away a purchased car, but a third person in such transactions will not interfere as a witness.

The best option would be to inspect the vehicle on the basis of the enterprise, if the seller agrees to this.

When meeting, check the personal documents of the owner, TCP and STS. Be sure to check the marking data received remotely (body number or VIN code, unit number) with the real ones and those indicated in the documents. Pay special attention to the condition of the markings - it should not arouse suspicion.

Then proceed to the inspection of the technical condition of the car. On this topic, I wrote a number of articles, after reading which, you will no longer have most of the questions.

Step Four: Closing the Deal

If legally the car is in perfect order, and the parties have come to an agreement on the technical part and the cost of the transaction, you can make a sale.

Here you should know that a legal entity can conclude an agreement in three ways:

1. According to the classic DKP (purchase and sale agreement);
2. Purchasing act;
3. Purchasing act + DKP.

Moreover, the main thing here is not the DCT, but the procurement act (basic form OP-5), since a simple DCT does not mean much for the enterprise's workflow. I will elaborate on this below.

All documents are signed on behalf of the company by a trustee. The seller has the right to demand a copy of the power of attorney (it must be notarized), so take care of this in advance. Also, the representative must have a civil passport, and in the case of a non-cash form of payment, an enterprise registration card, a copy of which is transferred to the seller.

If on behalf of the legal entity its general manager acts, then a power of attorney is not required for him - he is an authorized person in his position.

If earlier, when checking the documents, it turned out that the seller is legally married, then the written consent of the spouse (s) to the transaction is required from him.

Attention! A legal entity is obliged to affix the signature of its representative with a corporate seal. Don't forget to do this, especially in PTS. Moreover, it is the signature + seal that is required, and not just one thing, as often happens in practice.

Purchasing act

This section will be useful not only for a legal entity, but also for an individual seller of a vehicle, as it will help to understand why in such a transaction the procurement act (PCA) is in the first place, and not the DCT.

First you need to understand this:

• The sale and purchase between the legal entity and the individual entrepreneur must be in writing (“oral DCT” is prohibited), in accordance with Art. 161 (clause 1.1) of the Civil Code of the Russian Federation;
• But the same law does not oblige pieceworkers to display the sale and purchase exclusively in the form of monetary policy. That is, any document containing information established by law and drawn up in any form can be used as a contract.

This is on the one hand.

On the other hand, a legal entity in any case needs a document that is the basis for the subsequent taking of the acquired vehicle on the balance sheet, for accounting transactions, etc. And the standard DCT is not designed for this by its structure.

The optimal solution for a legal entity is the conclusion of a transaction under a procurement act, since its form reflects everything that is required in Art. 9 (p. 2) of the Federal Law No. 402 (Law "On Accounting").

In fact, the main purpose of the ZKA is to record the fact of the transfer of the vehicle from the federal law to the legal entity. But for such transactions, legal entities expand the form of the act, entering all the conditions of sale and the details of the participants. In this case, the procurement act becomes a universal contractual document suitable for use in the accounting department of the enterprise.

Attention! If an individual insists on a standard PrEP, then this is not critical - just in addition to it, you need to draw up a ZKA in the classical form. In some cases, it can be replaced by a simple act of acceptance and transfer of the vehicle.

Step five: Settlement with the seller

After the conclusion of the contract, the seller receives the amount specified in it. In this case, writing a financial receipt is not required - if a procurement act is used.

The owner of the car can receive money from the legal entity in three ways:

1. Through an accountable person. It is assigned in accordance with the production order with a liability agreement and may coincide with the responsible person for the transaction. Money is issued according to an account cash warrant (RKO) against the signature of the seller.
2. Through the cash desk of the enterprise. Money is also issued on the basis of a unified form of cash settlements (KO-2) against the signature of the seller.
3. Through bank transfer. To do this, the seller must have the details of a deposit or current bank account. The transfer of money is accompanied by a bank statement on the account and a payment order.

The persons responsible for the operation report on the payment made and all possible balances. After the cash settlement, the transaction is considered completed, and all further steps are taken by the buyer.

Attention! According to the Instruction of the Central Bank of the Russian Federation No. 3073-U (clause 5), there are no limits set for cash settlement of legal entities with FL (for individual entrepreneurs, the limit is 100 thousand, for example) and any amount can be issued to sellers.

Step six: accepting the car on the company's balance sheet

Automobile transport is classified as fixed assets (OS) of production, since their period of use always exceeds 12 months. and the cost is not lower than 40 thousand rubles.

Fixed assets, in accordance with the Decree of the State Statistics Committee of the Russian Federation (No. 7), are accepted on the balance sheet of the legal entity under the act of acceptance and transfer of fixed assets, form OS-1. In the case of posting the car, the TCP is attached to the act. This act is drawn up by a commission established by order of the general director.

Based on the information from the act and the TCP, the responsible official draws up an inventory card in the OS-6 form. This inventory map and the act itself can be developed by enterprises independently on the basis of the indicated markings of unified forms of documentation (OS-1 and OS-6).

In some cases, if the acceptance committee cannot be created (for example, the staff of the ITR legal entity is less than 3 employees), the act of acceptance and transfer of the OS is not required - it is replaced by a stamp on the title document - the procurement act (replacing the DCT as a contract) .

Attention! The act of acceptance and transfer of fixed assets and the Procurement act are different documents - do not confuse them.

Step seven: registering the purchased car

After accepting the purchased car on the balance sheet of the enterprise, it must be registered for it. To do this, the machine must have (DK). If its validity period has expired by the time of purchase or registration of the vehicle, then it is required to pass a technical inspection.

If the DC is in order, then first you need to issue an OSAGO policy for the car of the desired option: classic or. After that, the authorized representative of the enterprise re-registers the vehicle with the traffic police for the legal entity-owner.

In MREO, you should provide a car for inspection, write an application and wait for a mark in it with the result of the check.

What documents may be required by a legal entity to register a vehicle? Below I have given a list of the required, divided into groups.

Enterprise Trustee Documentation:

• Application for registration of the vehicle;
• Passport;
• Notarized power of attorney;
• Payment order for the payment of state duty from the legal entity.

Automotive documentation:

• Document of the owner of the vehicle (purchase act, DCT or both);
• Vehicle passport;
• OSAGO policy;
• Order to accept the car on the balance sheet of the enterprise (certified copy);
• Order of the enterprise on assigning a responsible person to the car (certified copy).

Documents of the vehicle owner organization:

• Certificate of state registration of the enterprise - a notarized copy;
• Extract from their State Register (EGRLL) - original or notarized copy;
• Extract from the State Statistics Committee (codes assigned to legal entities) - a copy certified by the enterprise or notarized;
• Registration card of the legal entity - a copy certified by the enterprise or notarized;
• Certificate of a legal entity-taxpayer - a copy certified by the enterprise or notarized;
• Charter of the enterprise - a copy certified by the enterprise;
• The list of persons holding managerial positions of a legal entity is a copy certified by the enterprise.

Note that:

• Insurance policy(if it is classic) must be issued in the name of the responsible person;
• Extract from the Unified State Register of Legal Entities submitted from one legal address only once, and it should not be older than 6 months;
• Payment of duty is made only by bank transfer from the account of the legal entity-owner of the vehicle.

By the way: until 10/15/2013, a certificate of registration of the vehicle with the military enlistment office was added to the listed documentation, but now this requirement has been canceled, although if desired, any legal entity can mark their cars in the military registration and enlistment office on a voluntary basis.

An application for registration of a vehicle for a legal entity differs from a similar one for an individual entrepreneur. I advise you to entrust its filling to the traffic police specialists in the windows of paid services.

Here are the application forms.

Blank blank:

Completed sample:

After passing the inspection of the vehicle, filling out the application correctly and submitting the indicated documents to the authorized person, it will not be difficult for you to quickly re-register the car to the legal entity. Please note that in different traffic police, the requirements for the composition of documents and the certification status of their copies may vary.

Step Eight: Useful Life

Before applying accounting entries to the acquired vehicle, it is necessary to determine the useful life (SPI) corresponding to this fixed asset.

STI is the time frame (in months) in which the operation of the car (as a fixed asset) gives profitability. SPI is required for accounting postings for the purchase of a vehicle and the calculation of its depreciation (payback, roughly speaking).

When buying a new car, the STI is determined by a special OS Classification, in accordance with Art. 258 of the Tax Code of the Russian Federation (clause 1). If a used car is purchased from a legal entity, then the SPI is determined according to the documentation submitted by the seller, with the right to reduce this indicator by as much as the vehicle was operated by the seller, in accordance with Art. 258 (p. 7) of the Tax Code.

However, in the case of purchasing a car from an individual, the situation is different - there is no documentation confirming the period of operation. And, according to ch. 25 of the Tax Code, without confirmation of the SPI cannot be calculated and applied in accounting.

Some legal entities take titles with sales dates as documentary evidence of the period of use. But according to the explanatory letters of the Ministry of Finance (No. 03-03-06 / 1/10056 and 03-03-06 / 1/658), it is impossible to determine the SPI for the TCP, since the dates entered there are not related to the start of the production depreciation of the vehicle.

Thus, today, for used cars sold by individuals, most legal entities do not establish a STI (they pass through the documents as new), although there is no complete ban on this action.

Step nine: accounting for a vehicle purchased from an individual

How to accept in accounting expenses a car purchased and registered for a legal entity, which is included in the fixed assets of production?

In this case, the vehicle is accepted for accounting as a fixed asset of the enterprise on the basis of a previously drawn up act of acceptance and transfer (in the form of OS-1). This act must be approved by the general management.

Here, the accounting department should be guided by the rules in accordance with the following Orders of the Ministry of Finance of the Russian Federation:

• Order No. 26-N(clause 5) of 2001 - "Provisions for OS accounting" (PBU 6/01);
• Order No.91-N(p. 38) of 2003 - "Guidelines for accounting of fixed assets";

According to the specified standards (clause 7 of Order No. 26-N), the base cost of the vehicle entered on the balance sheet consists of the total amount of costs incurred by the enterprise.

What can be included here? Almost everything that has an actual value and is associated with this car.

Among other things, it can be:

• Interest on the loan associated with this car;
• The cost of finding the right option;
• Overhead costs associated with the sale and purchase transaction;
• Payment for the vehicle to the seller under the contract;
• Overhead costs associated with the registration of the vehicle in the traffic police.

This also includes technical costs:

• Providing the vehicle with the necessary equipment (spare wheel, road tool, etc.);
• Installation of equipment and systems (navigation, signaling, etc.);
• Bringing the vehicle into technical order (correction of breakdowns, defects, anti-corrosion coatings on the body, dry cleaning of the interior, etc.).

What accounting entries should be used?

I will briefly dwell on the necessary accounting entries for Debit (D) and Credit (K) for a vehicle purchased from an individual.

The wiring will be as follows:

1. Vehicle purchase costs- D-08.4 - K-60;
2. The vehicle is accepted on the balance sheet of the legal entity- D-01 - K-08.

That is, the costs of purchasing a vehicle are reflected in debit account 08 (“Investments in non-current assets”):

• The first entry indicates the debt to the seller of the car, which is specified by debit sub-account 4 (“Acquisition of fixed assets”);
• The second entry indicates that the vehicle is accepted for balance and put into operation - the costs are transferred to debit account 01 (“Fixed asset”).

By the way: OSAGO expenses are counted as related to continuing periods, and they are subject not to a one-time, but to a distributed (for 12 months) write-off on account 97 (“Expenses for future periods”) - posting D-10 - K-97.

In general, accounting for a vehicle purchased from an individual differs little from accounting for the sale and purchase between legal entities. The only difference is that taxes are not taken into account in the transactions.

What if the car was bought for the purpose of resale?

Separately, it should be noted cases of purchases of legal entities from FL vehicles for their subsequent resale. A typical example here can be various organizations (and even outbids that have the status of an LLC) involved in the purchase of vehicles from the population.

When a legal entity buys a vehicle for the purpose of its further sale and receipt of income, the status of the vehicle changes from an asset to a product.

Wiring:

• D-41 - K-71 - the goods purchased by the accountable person are credited;
• The total credit score for such transactions is 90 (Sales and resales).

Well, what if the legal entity does not have a profile related to the trade in motor vehicles, but the car had to be sold for some reason?

Then this transaction will be reflected as a one-time sale on debit account 91 (“Other income”).

Wiring:

• D-91 - K-41 - inventory surplus, unforeseen circumstances, etc. accounts and sub-accounts.

By the way: as a rule, cars resold “on the white” are not registered with the traffic police, which is allowed for legal entities and individual entrepreneurs (individual entrepreneurs) who are specialized in such a business. Reason - Order No. 1001, paragraph 3.

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

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

Questions usually arise on three points:

1. personal income tax– personal income tax;
2. Property tax– 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 proprietorship to a legal entity?

No, personal income tax in the event of the acquisition of a legal entity of a vehicle from an individual by an enterprise is not charged - 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 (p. 1.2, p. 2-3 of the Tax Code of the Russian Federation).

Does the legal entity charge insurance premiums?

No, they are not charged, because in this case, the FL is not connected with the legal entity by an employment contract and the legal entity is not obliged to transfer insurance premiums 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 (including property such as a vehicle) is not included in the insurance base for calculating contributions.

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

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

It is not required to transfer information to the tax office on the amount of the transaction for a legal entity by virtue of Art. 226, (p. 2) and Art. 230 (p. 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 due to the ambiguity of this provision in the legislation on this issue.

The fact is that:

• In Art. 374 (clause 4.8) of the Tax Code of the Russian Federation, a provision was previously fixed that vehicles acquired by a legal entity after January 1, 2013 and accepted on the balance sheet as fixed assets are not taxed.
• However, in 2016 this article, or rather the fateful subparagraph 8, was again corrected, 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, the useful life (target operation) of which is up to 3 years. Well, this is not enough even for most passenger vehicles, not to mention trucks.

• 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. are present in the 3rd and higher groups.
• The majority of transport does not fall under tax immunity in principle.

However, there is one more provision of the Tax Code of the Russian Federation - Art. 381, where clause 25 (paragraph 1) establishes a 100% tax benefit for all vehicles used as fixed assets of an 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 still a moratorium on this in the form of benefits for the OS.

The nuances of calculating VAT

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

1. An individual does not pay VAT. If an individual is not registered as an LLC or individual entrepreneur, then, in accordance with Art. 143 (p. 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 FL. If a legal entity is an agent of the OSNO (General Taxation System), then when buying 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 entrepreneur.

What is the risk?

As a result of such a “flawedness” of the transaction, a financial negative may subsequently arise - when selling the vehicle, the enterprise will not be able to offset VAT and refund it, as is the case with transactions between legal entities or individual entrepreneurs.

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

Therefore, when buying a car from a simple private trader, be sure to consider this nuance - except when 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 (and even direct income tax).

By the way: for enterprises that are specialized in the resale of vehicles, there are also concessions for VAT, according to Art. 154 (p. 5.1) and Art. 164 of the Tax Code of the Russian Federation, the estimated VAT rate 18/118, which balances the 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 during 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 such an obstacle - this is the conclusion of a transaction through a legal entity-intermediary. The schema looks like this:

1. Enterprises are looking for an intermediary company with acceptable commissions in advance;
2. When contacting the seller, the situation with VAT is described to him in an accessible language as an argument for using an intermediary;
3. If the seller agrees to such a scheme, then the intermediary buys a car from an individual for the amount agreed on previous contacts.
4. Then the intermediary sells the car to the representative of the company, adding his commission, but already as a legal entity - with an invoice and input VAT, which the company (ultimate owner) will be able to offset for compensation later.

That's all.

The advantage of such a scheme is:

• High professional level conducting and processing the transaction;
• Significantly lower commission loss(usually 3-7%) compared to 18% VAT.

And how does the intermediary solve its problem with VAT offset? After all, he also does not get an invoice from a private trader.

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

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

• The structure of primary accounting documentation, according to Art. 9, Federal Law No. 402, which include the procurement act and other forms required in the sale and purchase of the vehicle, can be developed on the spot directly by the legal entity (accounting department, etc.).
• Use of unified forms of documentation from special albums of the State Statistics Committee of the Russian Federation is not the responsibility of the enterprise, but its own documentation should be developed on their basis in order to avoid striking differences between documents, which will complicate their circulation between legal entities.
• For the power of attorney of the representative of the legal entity it is recommended to use the letterhead of the company, and not the standard notary.
• If the FL did not transfer the required documentation to the LE for the car (as well as the equipment specified in the contract) within the established time limits, the company has the right to reverse the transaction, in accordance with Art. 456 (p. 2) and 464 of the Civil Code of the Russian Federation.

Watch the bonus video: the most violent cases fouls in sports

Conclusion

So, now you know that the sale and purchase of a vehicle from a sole proprietorship to a legal entity differs only in the form of a contractual document and subsequent execution. I hope that I have presented the complex material of a production and financial nature in an easy-to-understand format.

Have you ever had transactions for buying a car as a legal entity from an individual? Have you encountered difficulties in paying, registering the vehicle, accepting it on the balance sheet and accounting entries? Share your experience in the comments with me and other readers.

More on the topic:

Comments on the article: 13

Oleg

As I read this article, it got worse how many copies you need, incl. notarial, but in fact, even the originals of these documents were not needed. Having read well, I did not run to the notary))

Julia

14.10.2017 | 23:11

And how can you get away from the transport tax in an LLC?

Today in the article we will consider the issue of the procedure for calculating value added tax (hereinafter referred to as VAT) for the retail sale of goods to an individual, in the case when the payer applies the general taxation system.

Tax accounting documents for VAT

Tax accounting documents for VAT calculation are invoice, purchase book and sales book. When performing transactions recognized as an object of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, with the exception of transactions exempt from taxation on the basis of Article 149 of the Tax Code of the Russian Federation, VAT payers are required to draw up invoices and maintain a purchase book and a sales book in accordance with Clause 3, Article 169 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Thus, in the retail sale (sale) of goods, works, services to individuals, an object of taxation arises, and, consequently, there is an obligation to issue invoices and maintain a purchase book and a sales book.

Payment for goods in cash and non-cash

Consider two methods of payment for a product that is to be sold:

Cash payment ("cash");

Cashless payment.

When paying "cash" clause 7 of Article 168 of the Tax Code of the Russian Federation provides for exemptions from the obligation to issue an invoice for the goods sold to an individual, provided that the buyer has been issued a cash receipt with the allocated VAT amount and the seller has entered this operation in the sales book (clause 1 "Rules for maintaining the sales book used in the calculation of value added tax”, approved by Decree of the Government of the Russian Federation on December 26, 2011 No. 1137 (as amended on February 1, 2018)), i.e. thereby fulfilling the requirements of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation for issuing invoices.

When cashless payment for goods sold at retail to an individual, the VAT payer is obliged to issue an invoice according to the general rule, with registration in the sales book, in accordance with the rules for maintaining the book indicated above in the text.

In the explanatory letters of the norms of the tax legislation, the financial authorities noted that in the case of the retail sale of goods to an individual, the invoice can be issued in a single copy, i.e. only for the seller for the purposes of tax accounting, since individuals are not VAT payers (clause 1 clause 3 article 169 of the Tax Code of the Russian Federation) and this tax is not accepted for deduction.

It should be noted that in the sales book, you can register an accounting statement-calculation, which contains the total amount of transactions for the sale of goods to individuals for a month or a quarter.

Determination of the tax base and the procedure for calculating VAT

As a general rule, in accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base in our case will be the day of payment for the goods sold. The tax base should be determined on the basis of paragraph 2 of Art. 154 of the Tax Code of the Russian Federation, based on market prices.

VAT rates are different, depending on the type of products sold.

Table with VAT rates

When selling goods to individuals, a tax rate of both 18% and 10% can be applied, it all depends on the products sold.

The calculation of the tax amount is simple, and is calculated using the following formula:

Tax amount = tax base * appropriate tax rate.

Correct filling of the invoice and sales book

!!! For the correct filling of the invoice, it is necessary to indicate two values, i.e. is the total value of the item and the corresponding tax rate.

LLC "Romashka" carries out retail sales of spare parts for tractors, the company has a cash register. On February 11, 2018, cash proceeds amounted to 50,800 rubles, including VAT at a rate of 18% of 7,750 rubles, on February 12, a buyer and seller made a cashless settlement in the amount of 30,500 rubles, including VAT at a rate of 18% is 4653 rub. When compiling a report for the 1st quarter, the following entries will be made in the sales book:

- for February 11, invoices were not issued to buyers, respectively, the company made an entry in the sales book for February 11, based on the CCP control tape (Z-report), in columns 7 and 8 we put dashes;

– based on the results of the 1st quarter, we will collect the total cost of the goods paid by customers in a non-cash form, and generate one invoice , which is necessary only for LLC for tax accounting purposes, since individuals are not VAT payers and will be reflected in the sales book in the appropriate columns.

Errors when filling out the sales book

• Often codes enter the sales book that are not intended for it at all, for example, instead of code 26, which means that the seller has drawn up an invoice, with summary data when selling goods, works and services to persons who are not VAT payers, they put the code 02 "The seller received an advance from the buyer"
• Transaction codes intended to fill in the purchase book are used to fill in the sales book.

!!! Code 26- applies only in cases of sale of goods to individuals, if there is any doubt, then in this case it is necessary to supply code 01.

Often, payers, when making transactions for the sale of goods to individuals, ask the following questions:

1. In what cases it is possible not to draw up invoices when selling products to an individual?

Answer: Invoices are not drawn up by taxpayers when performing transactions for the sale of goods to individuals, since these persons are not VAT taxpayers, provided that the seller has issued the buyer a cash receipt or other document of the established form (clause 7 of article 168 and clause 3 of article 169 of the Tax Code of the Russian Federation ).

1. At retail,What details are required on a cash receipt?

The cash receipt issued by the retailer (VAT payer) to the buyer must indicate the amount of VAT and indicate the tax rate, as indicated by the Russian Ministry of Finance in letter No. 03-01-15/25767 dated April 27, 2017.

Hello. Recently, I have often been asked about how it is right for organizations or individual entrepreneurs to purchase goods from a simple individual. face and document it. Also, many people asked me questions about how to document the purchase of goods from China through an intermediary. So these 2 questions will be answered in this article.

Who is it for

Sometimes it is profitable or you have to buy goods from individuals. persons. For example, to buy products from farmers for a restaurant, to buy Hand Made goods and sell them in a store, or to officially reflect the arrival of goods that cannot be reflected otherwise (for example, goods from China imported through intermediaries). Therefore, the topic is relevant.

Solution

If you follow the section, you should have seen that a document such as the "Purchasing Act" appeared there. Read in detail about it at the link, but here I will tell briefly.

As a general rule, all transactions of organizations with individuals must be made in writing (subclause 1, clause 1, article 161 of the Civil Code of the Russian Federation). However, it has not been established anywhere that when buying property from a citizen who is not an entrepreneur, it is necessary to draw up precisely.

In practice, the contract is usually not drawn up, but is limited to signing only the procurement act. In principle, the procurement act confirms only the fact of the transfer of property acquired from an individual. However, if you include in it the terms of sale and payment, as well as the details and signatures of the parties, then the written form of the transaction will be observed.

With the help of this document, you can purchase goods from physical. persons and thereby document their expenses and show where the goods came from. An additional plus is that you can pay more than 100,000 rubles in cash, because there are restrictions on paying physical. no face.

How to arrange everything

The purchasing act has an OP-5 form, but it is made more for those who purchase farm products. But if you remove the extra items there, then on its basis you can make a purchasing act for yourself and even add additional conditions. Here's roughly what it will look like:

As a result, this is the scheme:

How to apply for purchasing goods from China

Very simple. When the goods came home to you through an intermediary, it was not formalized in any way. You simply draw up a purchase act with your friend (like you buy this property from him). You write down the amount of the transaction (you can write down a not quite real amount) and in this way you can show any inspection body where your goods come from.

In turn, the seller (your friend) must pay personal income tax, because he received income. To do this, read the article and fill out the declaration. Pay yourself 13% of personal income tax from the transaction amount for your friend, especially if you registered the transaction amount less than you actually spent by buying the goods through an intermediary.

I do not advise this scheme to apply to those whose expenses may affect the amount of taxes. For example, if you have a simplified tax system income minus expenses, then in this way they may become interested in your transactions on procurement acts and “sniff out” something. Because you can report more expenses and pay less tax. But they may not suspect anything, anything can happen. And if you have UTII, USN 6%, then use it calmly.

Conclusion

In conclusion, I would like to make an extract from the magazine "Russian Tax Courier" No. 12, June 2014:

Thus, the purchase by an organization or individual entrepreneur of property from individuals. persons can be confirmed with the purchase act. This document will be the basis for posting the purchased goods in both accounting and tax accounting. The main thing is that it reflects and fills in all the required details of the primary accounting document (clause 2, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).

If you nevertheless drew up a contract of sale, the fact of the transfer of the acquired property must be formalized in a separate act. This can be either an act of acceptance and transfer of property, or the same procurement act. For these purposes, the procurement act can be drawn up in a simplified form, for example, without indicating in it information about the payment for assets purchased from an individual.

Of course, the phrase that the property that is the subject of the transaction has been transferred to the buyer can be included directly in the contract of sale. Then the deed is not required.

Note. If the terms of the transaction are reflected in the procurement act, the contract can not be drawn up.

In addition to indicating the fact of payment in the contract or the procurement act, when paying the seller money from the cash desk is drawn up (approved by the resolution of the State Statistics Committee of Russia dated 18.08.98 No. 88). If the settlement is carried out in a non-cash manner, the fact of payment is confirmed by a payment order and a bank statement on the buyer's current account.

Note that the limitation on the amount of cash settlements (100,000 rubles under one agreement) does not apply to payments between organizations and individuals who do not have the status of an individual entrepreneur (clause 5 of the Bank of Russia Directive No. 3073-U dated 07.10.13). The reason for the payment does not matter. This means that a company that has bought property from a citizen has the right to pay him, under this agreement, in cash an amount exceeding 100,000 rubles. And it can do it in one go.

If you have questions, objections or additions, write in the comments!

How an organization sells a car to an individual

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

Regarding the difficulties, it can be confidently stated that the sale of a car by an organization to an individual will mainly be difficult for a legal entity. And the thing is that when an LLC sells a car to an individual, it is necessary to properly execute 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, it is necessary to have a sales contract, as well as an acceptance certificate or an invoice. The first step is to draw up a contract of sale, which can be done both on a special form and in simple written form. If an organization sells a car to an individual, then the contract must contain all the details of the individual (address of residence, passport details) and details of the company itself. After the contract, you will have to prepare an invoice or an act of acceptance and transfer of the vehicle.

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

In the event that 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 spine. 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 a PD-4 receipt. Please note that this receipt must clearly indicate from whom and to whom the money is transferred, the number of the contract for the sale of the car and the purpose of the payment. It is worth saying that this method of transferring money for a car is the only possible one in the case when the organization is not able to issue a cash 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 cost of the car with a special act 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 can be fined during the check. In this situation, money can be cleared from the account of the head or director to the current account of the organization, that is, the 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 for himself. The seller representing a legal entity must have all the documents for the vehicle, including a general power of attorney from the director of the LLC and an identity document.

Both ordinary citizens and organizations can act as a seller of a vehicle, while the sale of a car to an individual by a legal entity in 2019 will not differ much. However, there are some nuances that must be taken into account when making a deal.

Purchasing a car from an organization is far from always safe for the buyer, since one has to take into account the peculiarities of the alienation of property that was on the balance sheet of a legal entity. As with buying from ordinary citizens, precautions must be taken.

Practice shows that unforeseen difficulties in the preparation of documents often arise if a legal entity acts as a selling participant. As a rule, the main part of the problems does not arise at the time of the transaction, but much later.

Differences between transactions of individuals and legal entities

The algorithm of actions in the case of the sale of a car by a legal entity and an individual is practically the same:

1. The basis for the sale is a sale and purchase agreement filled out with all the details of the parties, taking into account the requirements for legally significant documents of organizations (signature of the head or his authorized person, stamping).
2. The sale and purchase is made with the obligatory signing of the acceptance certificate and the transfer of all documents and keys to the car.
3. The car is deregistered at the traffic police department and registered as a civilian.
4. The transfer of funds occurs both non-cash and in cash, with the issuance of a receipt for receipt.

And yet there are some points that must be taken into account even before the purchase document is signed and the funds are transferred to the seller. We are talking about the need to check the legal purity of the transaction itself, as well as checking the reliability of the enterprise.

Dangers when working with legal entities

The audit of the organization should begin by identifying possible problems associated with the cancellation of the PrEP subsequently.

Read also Actions if you continue to receive fines for a car that you sold under a sales contract

In preparation for the deal, you need to find out:

1. What is the financial position of the selling company, are there outstanding obligations, debts. The organization is liable within the framework of its activities with an asset, including fixed assets on the balance sheet. The car will refer to the funds that are taken into account in the first place when settling with the organization's creditors.

Important! If the car was sold by an organization to which serious financial claims were made by creditors, the transaction may be challenged if there are some discrepancies in the execution of documents from the rules established by law.

1. There are situations when an organization sells a car to an individual, offering to conclude a contract with an indication of a lower amount for the transaction. Despite the fact that the whole procedure is carried out in accordance with the established rules, the citizen is involved in a fraudulent scheme: the enterprise (or trustee) earns a large amount from the sale, reporting to the supervisory authorities for less income, and accordingly paying less taxes on income.

The transaction itself will be high-risk if the company that sold the vehicle is questionable from the point of view of law enforcement. To avoid court proceedings, financial penalties and even legal prosecution, you should check the future participant in the transaction in advance.

Security measures

Often, car dealerships act as sellers, profiting from the resale of cars. In order to be sure of the legitimacy of the transaction and its security, the buyer can take the following steps:

1. As a basic check, request an extract from the Unified State Register of Legal Entities.
2. To break through a legal entity through public information resources in order to find out its business reputation.
3. Check information about the existence of tax claims by the fiscal authority (on the portal of the Federal Tax Service of the Russian Federation) and the legal entity's belonging to one-day firms.
4. Use online resources to find out if any recent registration changes have been made that may adversely affect a future transaction.
5. Check for the fact of bankruptcy of the enterprise and the presence of enforcement proceedings and arbitration claims.

Read also Self-selling a car: procedure, rules, what is important to know

Documents for the deal

As in the case of making a purchase with an individual, the main package of documentation is being prepared:

• registration certificate for a car, PTS;
• documents proving the identity of the parties to the transaction;
• when registering a sale not by the head of the company, but by his authorized person, a power of attorney to perform these actions will also be required;
• contract of sale;
• acceptance certificate;
• order of the organization giving the right to sell the vehicle;
• valuation report on the value of the car;
• power of attorney for an authorized person.

The following requirements are imposed on the execution of an agreement between legal entities and ordinary citizens:

1. The fields where the seller is indicated must contain all the details of the current owner, including the full name of the organization, its details (TIN), legal address and other contact information.
2. Unlike legal. persons, individuals do not put any seals under their signature on a document, while a seal is necessary for an organization.
3. If the document is not signed by the head, information about the document giving the right to another employee to conclude such a transaction, as well as information from the civil passport of the representative of the legal entity, must be indicated. faces.
4. The DCT will be valid if the date of its signing is indicated.

It is especially necessary to check the power of attorney for compliance with legal requirements if all actions are not performed by the general director of the company:

1. It must be notarized, on the form.
2. Handwritten power of attorney is not accepted.
3. A simple handwritten power of attorney is unacceptable in transactions involving the alienation of the property of an enterprise. At any time, the director can change his mind and cancel the sale.

For security reasons, do not use document abbreviations or simplified language. Understating the amount in the contract is categorically unacceptable - in addition to legal prosecution, the buyer risks losing the car, and the amount returned will be less than the amount actually paid earlier.

If the document is signed by power of attorney, the contract must contain a link where information about the notarized form of the power of attorney is entered.