An organization sells a car to an individual, documents. What you need to know about buying a car by an individual from a legal entity. Automobile. free car transfer

Do you want to buy a long-awaited car? Have you been saving for this purchase for a long time and don’t know how to do it right? First you need to decide what kind of car you will take. Will it be a used car or a brand new car from a showroom. Everything is easier with a new car. Representatives of the car dealership will prepare all the necessary documentation and explain 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;
broadcast Money, documentation and machines;
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 required 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 your passport technical means, it must belong exclusively to the seller and there must be free space 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 title can you transfer money for the car.

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

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

After filling out the purchase and sale agreement and PTS, as well as mutual settlements, the time comes for registration actions with the state traffic inspectorate. There are also some tricks here. 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? Once the car is insured, you can safely contact the nearest territorial traffic police department 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.

There are a huge number of cars on the motor transport market that people want to sell. However, they often refuse to sell the car because the buyer is a legal entity. After all, it is not entirely clear how the purchase and sale procedure should take place, what documents are needed and what consequences may follow from such a transaction. Let's look at these issues in this article.

Procedure for selling vehicles to a legal entity

This purchase and sale procedure has its own characteristics, primarily related to the need to accept the vehicle on the balance sheet legal entity. If you do not know the intricacies of this operation, then you can not only lose monetary benefits from the transaction, but also incur unplanned losses. Otherwise, the procedure for selling a car to an organization is not very different from a similar procedure between two individuals. So, the main points of the deal:

Inspection of the car by the buyer. Often, a representative of a legal entity (buyer) can make a requirement to undergo a technical inspection of a vehicle at any station Maintenance. The seller may refuse, but then most likely there will be no deal. This procedure is paid for by agreement, but this is usually borne by the buyer.
Setting the price. It is worth remembering that if a car costs more than 125,000 rubles and has been owned for less than three years, then you will have to pay income tax. In the case of a transaction with a legal entity, it will not be possible to “enter” an underestimated amount into the contract.
Drawing up a purchase and sale agreement. Most likely, this responsibility will be assumed by the buyer. This is much more convenient for the seller, since he does not have to look for the contract form himself and waste time filling it out.
Transfer of money. This can happen either non-cash or in cash.
Receipt by the buyer of the car and documents.

Article 161 of the Civil Code of the Russian Federation obliges the parties to such a transaction to formalize everything in in writing. In this case, it is not necessary to use a standard purchase and sale agreement, and for a legal entity this document is not optimal at all, since its structure is not designed for carrying out various operations (including accounting) within the organization. A profitable alternative would be to conclude a transaction under a procurement act, and even if an individual insists on drawing up a contract, the procurement act can be drawn up as an additional document confirming the transaction.

Features of the purchase and sale agreement

A legal entity can conclude a deal in three ways: by a contract, by a procurement act (standard form - OP-5) or by two of these title documents at once. If the transaction is completed by a representative of a legal entity, then he must have a notarized power of attorney with him, since the seller has the right to require it. In other cases, a power of attorney is not needed (for example, if the transaction is concluded by the general director). When selling a car to a legal entity, you must make sure that the purchase and sale agreement is drawn up correctly. It should indicate in order of priority:

Name of the agreement, date and place of drawing up.
Parties to the contract. The seller indicates his data, and in the “buyer” column there must be the name of the legal entity, full name of his representative and details of the document on the basis of which he participates in the transaction (charter of the organization, power of attorney, etc.).
Subject of the agreement. The characteristics of the car, VIN number, year of manufacture, etc. are described.
Responsibilities and rights of the parties.
Payment procedure (cash, non-cash payment).
The liability of the parties that they may incur if the terms of the transaction are violated.
Methods for resolving disputes.
Additional items as agreed by the parties.
Details of the parties. Unlike a purchase and sale agreement between individuals, all details of the legal entity (buyer) must be indicated here, including OGRN, INN, settlement and correspondent accounts. The seller provides only passport information.
The seller puts his signature, and the seller’s representative and accountant sign, and the organization’s seal is also required.

That is, the difference from a similar agreement concluded between individuals lies only in indicating the details of the organization and the details of its representative. If, in addition to the contract, a procurement act is drawn up, then it must contain the same information as in the contract. When accepting a car onto the balance sheet of an organization, it is on such a document that it will be necessary to put a stamp of a legal entity (but only if an acceptance certificate of form OS-1 is not drawn up).

Scheme for VAT compensation

After the transaction for the purchase and sale of a car from an individual to a legal entity is completed, all responsibility, including the obligation to pay tax, falls on the buyer. In general, buying a vehicle from an individual is not the most profitable investment. After all, a private person does not keep financial records and bookkeeping, and accordingly, the car will be sold without taking into account value added tax, that is, the company’s losses will amount to 18% of the purchase price. How to deal with this situation and minimize the organization’s costs? To do this, you need to contact third parties - consignment stores or agencies. The participation of an intermediary is also beneficial for the seller - you can be sure of the “purity” of the transaction and timely payment. The organization that is the purchaser receives the car saves a significant amount, since the amount of payment for the services of a consignment store is significantly lower than VAT. This procedure occurs as follows:

The seller enters into an agreement with a consignment store;
The buyer transfers money to the intermediary's account;
The intermediary prepares payment documents for a legal entity, including entering VAT, and transfers them to the buyer;
The intermediary issues money to the seller (in cash or transferred to a bank account).

Commissions range from 3 to 7% for intermediary services, which is significantly less than 18% for VAT. Next, the legal entity only has 10 days to register the car with the state traffic inspectorate. And since previously the owner of the vehicle was an individual, this will not affect the procedure for registering the purchased vehicle with the traffic police. You can contact any of the departments, regardless of the location of the company, and provide the following documents:

An application that can be downloaded on the Internet or taken from the traffic police department;
Power of attorney of an authorized person to perform registration actions;
Identification document of the representative;
Vehicle passport;
Certificate of registration of the vehicle of the previous owner;
Title document for the car (purchase and sale agreement);
OSAGO policy;
Extract from the unified state register of legal entities;
Copies of receipts confirming payment of state duty;
An extract from the order by which the registered car was placed on the balance sheet of the organization.

Before registration, a legal entity is required to pay a state fee for a vehicle registration certificate - 850 rubles. If the car was purchased with license plates, then no further costs are required, but if the vehicle was sold without license plates, then you will have to pay another 2,000 rubles for their issuance. The legal entity makes payments by bank transfer.

Both ordinary citizens and organizations can act as the seller of a vehicle, while the sale of a car to an individual by a legal entity in 2020 will be little different. However, there are some nuances that must be taken into account when making a transaction.

Purchasing a car from an organization is not 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 purchasing from ordinary citizens, precautions must be taken.

Practice shows that unforeseen difficulties when preparing documents more often arise if a legal entity acts as a selling participant. As a rule, the bulk of problems arise not at the time of the transaction, but much later.

Differences between transactions of individuals and legal entities

Algorithm of actions in case of sale of a car to legal and an individual practically no different:

The basis for the sale is a purchase and sale agreement, filled out with all the details of the parties, taking into account the requirements for legally significant documents of organizations (signature of the manager or his authorized person, stamp).
The purchase and sale is carried out with the obligatory signing of the acceptance certificate and the transfer of all documents and keys to the car.
The car is deregistered at the traffic police department and registered as a civilian.
Transfer of funds occurs both by bank transfer and in cash, with the issuance of a 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

An audit of an organization should begin by identifying possible problems related to the cancellation of the policy subsequently.

To prepare for the transaction, you need to find out:

What is the financial position of the selling company, are there any outstanding obligations or debts? The organization is responsible, within the framework of its activities, for assets, including fixed assets on the balance sheet. The car will be one of the funds that are taken into account primarily when paying the organization’s creditors.

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

There are situations when an organization sells a car to an individual, offering to conclude a written contract indicating a lower amount for the transaction. Despite the fact that the entire procedure is carried out in accordance with the established rules, the citizen becomes involved in a fraudulent scheme: the enterprise (or a trusted representative) 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 compliance with laws. To avoid court proceedings, financial penalties and even prosecution, you should check the future participant in the transaction in advance.

Security measures

Often, car dealerships act as selling companies, making a profit from the resale of cars. In order to be confident in the legality of the transaction and its safety, the buyer can take the following steps:

As a basic check, request an extract from the Unified State Register of Legal Entities.
Search a legal entity through public information resources in order to find out its business reputation.
Check information about the presence of tax claims from the fiscal authority (on the portal of the Federal Tax Service of the Russian Federation) and whether the legal entity is a shell company.
Using online resources, find out whether the Lately any registration changes that may adversely affect a future transaction.
Check for the fact of bankruptcy of the enterprise and the presence of enforcement proceedings and arbitration claims.

Documents for the transaction

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

registration certificate for the car, PTS;
documents identifying 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 will also be required to perform these actions;
contract of sale;
acceptance and transfer act;
order of the organization giving the right to sell the vehicle;
appraisal report on the cost of the car;
power of attorney for an authorized person.

The following requirements apply to the execution of an agreement between legal entities and ordinary citizens:

In the fields where the seller is indicated, all details of the current owner must be reflected, including the full name of the organization, its details (TIN), legal address and other contact information.
Unlike legal persons, individuals do not put any seals under their signature on the document, while a seal is required for an organization.
If the document is not signed by the manager, information about the document giving the right to another employee to enter into a similar transaction must be indicated, as well as information from the civil passport of the legal representative. faces.
The contract will be valid if the date of its signing is indicated.

The power of attorney should be especially checked for compliance with legal requirements if all actions are not performed by the general director of the company:

It must be notarized on letterhead.
A handwritten version of the power of attorney is not accepted.
A simple handwritten power of attorney is unacceptable in transactions involving the alienation of enterprise property. At any time, the director can change his decision and cancel the sale.

For security reasons, you should not resort to abbreviations or simplified wording in the document. Understating the amount in the contract is categorically unacceptable - in addition to prosecution under the law, the buyer risks losing the car, and the returned amount will be less than what was actually paid earlier.

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

Having an opinion from an independent expert regarding the real value of the purchased car will allow you to eliminate possible claims and doubts about setting the correct transaction price.

Despite the popular opinion about the safety of a transaction with a legal entity. face, there are plenty of cases of fraud among legal entities, as well as situations with their bankruptcy. In order to safely conduct a transaction with maximum benefit for themselves, the buyer should thoroughly study the documents about the seller, his reputation, as well as the papers for the car being purchased.

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

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

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

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

general information

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

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

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

Transport

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

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

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

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

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

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

Sum

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

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

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

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

Example.

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

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

Tax amount will be 13% of 550 thousand rubles. In total, you need to pay income tax of 71.5 thousand rubles.

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

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

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

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

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

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

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

Tax difference when selling to individuals or legal entities

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

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

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

Payment procedure

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

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

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

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

Special cases

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

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

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

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

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

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

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

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

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