How a legal entity can sell a car. How to transfer a car for use from a legal entity to an individual? Organization sells a car

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The modern market for used cars involves the transfer of ownership rights to vehicle(TS) from one owner to another. It is important who participates in the transaction - an individual or an organization/enterprise. Sale of a car by a legal entity to an individual in 2020 is a responsible procedure, so its features should be taken into account.

Who can sell cars and how?

Both an individual and a legal entity have the right to act as a seller of a vehicle. In the first case, the transaction is carried out through the implementation of a standard purchase and sale scheme or under a general power of attorney. Most often, a car owner sells his car for cash.

Legal entities practice selling vehicles to other enterprises of various forms of ownership, as well as to individuals. In the latter case, a contract is supposed to be concluded between the enterprise and a citizen who wants to buy a car that is on the company’s balance sheet. The seller needs to worry about the following:

  • the manager must issue an appropriate order for the enterprise;
  • To assess the cost of a vehicle, an independent examination is carried out in a special institution.

A transaction between legal entities provides that the purchasing company also issues a corresponding order.

When legal entities sell cars

Typically, cars of institutions, enterprises and companies are put up for sale for the following reasons:

  • Write-off of a vehicle due to:
    • reaching a certain level of wear;
    • the end of the depreciation period.
  • There is an oversupply of cars in the fleet after a planned update.
  • Selling the machines will help cover costs and pay off debts.
  • The sale of a car by an organization to a private person can be carried out when the car is no longer in use, that is, the company no longer needs it.
  • The legal entity is at the stage of reorganization or liquidation, and in connection with this there is a need to sell part of the vehicles on its balance sheet or the entire fleet.

As we can see, this document must also indicate the amount to be paid. Currently, you can deposit it not only in cash, but also using Internet banking.

Registration of vehicles with the traffic police

The fact that the car is purchased from an enterprise and not from a private individual does not fundamentally change the scheme for registering it with the State Traffic Inspectorate.

The new owner has 10 days to register the vehicle.

The traffic police must provide:

The vehicle registration service is paid. The state duty is 2000 rubles. The payment receipt must be submitted at the same time as the application.

Conclusion

In the car market there are offers for the sale of cars from both individuals and legal entities. Many car enthusiasts have the opinion that cooperation in this regard with enterprises guarantees the absence of risks of financial losses. However, even in this case, it is necessary to remain vigilant - it is important to check the counterparty company to ensure its cleanliness before the law. Due to the fact that the seller is a legal entity, the fundamental scheme for registering a car with the traffic police does not change. The main thing is to complete this procedure within 10 days.

Procedure for selling a car: Video

Valentina, good afternoon!

Let's start with the fact that a legal entity has the right to dispose of its property, in accordance with paragraph 2 of Art. 209 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation):

The owner has the right, at his own discretion, to take any actions in relation to his property that do not contradict the law and other legal acts and not violating the rights and interests protected by law of other persons, including alienating one’s property into the ownership of other persons, transferring to them, while remaining the owner, the rights of ownership, use and disposal of property, pledging property and encumbering it in other ways, disposing of it in other ways .

At the same time, as you can see, there may be several options for transferring a vehicle. However, I advise you to pay attention to all the pros and cons in various ways. Colleagues have already indicated certain options, however, for my part, I advise you to pay attention to the transfer of the vehicle under a lease agreement with a minimum price, based on the provisions of Art. 606 Civil Code of the Russian Federation:

Under a lease (property lease) agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use.

In this case, a legal entity, as an owner, in in case of an accident will not be liable as the owner of a source of increased danger (Article 1079 of the Civil Code of the Russian Federation):

Legal entities and citizens whose activities are associated with increased danger to others (use of vehicles, mechanisms, electrical energy high voltage, atomic energy, explosives, potent poisons, etc.; carrying out construction and other related activities, etc.), are obliged to compensate for damage caused by a source of increased danger, unless they prove that the damage arose due to force majeure or the intent of the victim. The owner of a source of increased danger may be released by the court from liability in whole or in part also on the grounds provided for in paragraphs 2 and 3 of Article 1083 of this Code.

If the transfer of a vehicle is included in the terms of the civil process agreement, this still will not relieve the legal entity of liability, as stated in paragraph 19 of the Plenum Resolution Supreme Court RF dated January 26, 2010 N 1:

According to Articles 1068 and 1079 of the Civil Code of the Russian Federation, a person who manages it due to the performance of his labor (official, official) duties on the basis of employment contract(service contract) or civil contract with the owner or other holder of a source of increased danger.

However, as stated in the same paragraph:

The owner of a source of increased danger should be understood as a legal entity or citizen who uses it by virtue of their ownership right, right of economic management, operational management or on other legal grounds (for example, under a lease agreement, rental agreement, power of attorney for the right to drive a vehicle, by virtue of an order from the relevant authority to transfer a source of increased danger to it).

As you can see, if physical. the person will use the vehicle under a lease agreement, this will eliminate additional liability of the legal entity and undesirable consequences.

This design will, in my opinion, most effectively protect the rights of a legal entity.

In any case, the car tax will be paid by the owner - a legal entity.

Best regards, Konstantin.

How to correctly register the sale of a car by an organization to an individual, should I use cash registers and should I comply with the cash payment limit?

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

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

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

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

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

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

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

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

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

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

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

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

Rationale

How to comply with the cash payment limit

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

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

The size of the limit and when it is valid

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

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

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

The limit is set for payments between:

1 organizations;

2 organization and individual entrepreneur;

3 individual entrepreneurs.

Restrictions do not affect settlements with citizens

In what cases should CCT be used?

Who should use a cash register when paying in cash?

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

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

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

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

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

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

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

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

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

Accounting

How to reflect the disposal of fixed assets in accounting

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

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

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

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

The formula will help you check the data:

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

Revenue and expenses from the sale of fixed assets

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

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

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

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

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

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

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

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

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

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

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

According to accounting and tax accounting"Alphas":

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

2 accrued depreciation – 240,000 rubles.

In August, the accountant made the following entries:

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

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

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

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

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

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

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

8.2. Selling a car to a company employee

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

8.2.1. Documentation

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

An employee can pay for purchased goods in two ways:

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

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

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

Alexander Sorokin answers,

Deputy Head of the Department operational control Federal Tax Service of Russia

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

Do you want to buy a long-awaited car? Saved up for this purchase for a long time and don't know how to do everything 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 to you in detail the nuances of the purchase. motor 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 can you 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 there must be free spaces in it for entering 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 PTS can you transfer cash per car.

The buyer receives a purchase and sale agreement, PTS, a certificate of registration of the car with state registration, and 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. A valid technical inspection card allows you to purchase compulsory motor liability insurance from an insurance company.

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.

How an organization sells a car to an individual

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

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

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

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

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



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