Shopping from “physicists”: we follow safety rules

Main

Some people think that purchasing from an individual by a legal entity is prohibited, but this is not so. Why? After all, it will not be possible to issue a check or invoice!

It can be done differently. For this type of transaction it is not necessary to draw up an agreement. The parties themselves decide on this issue, but we still recommend documenting the operation. First of all, such a measure will avoid many problems and provide a guarantee that the transaction will be completed.

As for payment, a purchase from an individual by a legal entity can be paid either in cash or by transfer to a personal account in a banking organization. It is important to understand that the settlement amount is not limited by anything, since the law allows payments to individuals in any amount.

What the law allows

Below we will provide documents for the purchase from an individual by a legal entity, but for now let’s talk about which transactions can be carried out with individuals and which cannot.

There is a law “On the contract system in the field of procurement”, according to which, in addition to enterprises, individual entrepreneurs and organizations, an individual can act as a bidder.

Procurement in such a situation can be carried out under Article 93 of Federal Law-44 or in a competitive way, that is, through an auction or competitions. A prime example is citizens who are hired as tour guides or teachers for a short period of time.

The only restriction is that individuals are not eligible to participate in bidding aimed at SONPOs and SMPs. How can I find out about such participants? This point must be specified by the customer in the procurement documents.

Another indicator is the difference between applications. We are speaking:

About the surname, patronymic and first name, as well as the place of residence of the supplier. Usually the name of the enterprise and its legal address are written in this place.
About documents that prove identity. As a rule, an extract from the Unified State Register of Legal Entities should be located here.
Only participating enterprises must indicate the IIN. Individuals are exempt from this.

It is important to understand that when a legal entity makes a purchase from an individual, the cost of the goods is reduced by personal income tax. It is not only possible, but also necessary to pay attention to all these points so that problems do not arise in the future.

Basic documents

A purchase from an individual by a legal entity is accompanied by a package of papers, without which the transaction simply will not be carried out. What are these documents? Let's see.

The act of acceptance and transfer of property.
Act SP-40. Used if animals are purchased.
Procurement act in form OP-5.
Acceptance certificate. Needed if you buy scrap metal.

It is important to remember that there should always be two acts.

By the way, you can draw up a deed yourself using an individual sample. In such a situation, you need to make sure that the form contains all the necessary details. Let's talk about them.

What documents are drawn up?

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

contract;
act of acceptance and transfer.

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

What papers are required to complete the purchase and sale?

Purchasing act

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

Why is this happening:

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

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

Agreement

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

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

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

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

Certificate of acceptance and transfer of property

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

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

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

Account cash warrant

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

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

Payment order and bank statement

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

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

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

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

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

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

Required details

The purchase of goods from an individual by a legal entity must be formalized using acts. These documents must include standard details. What are we talking about?

Title of the paper.
Date the document was signed.
Contents of the document.
Name of the business or organization.
Quantity and unit of measurement.
Signatures of both parties.

Based on this paper, the company will accept the cost of the goods as an expense, which is necessary if the taxation system involves paying the difference between expenses and income.

How LLCs and individual entrepreneurs buy goods from an individual using a procurement act

Question: Can a legal entity purchase an instrument for carrying out activities from an individual? The instrument is used, in good technical condition, but without documents (passports, checks, etc.), payment from a bank account to a “physics” bank card. The total cost is 60,000, but there are several positions. Is it possible to take this into account as expenses, will the tax authorities have any questions regarding the cost (will someone then have to prove that this is an adequate price at the moment), is it necessary to keep records and depreciate this equipment? Answer: Yes, an LLC can purchase from an individual. persons equipment, tools or other property. The purchase of a tool from an individual is accounted for in the same manner as when purchasing from an LLC or individual entrepreneur. An agreement must be drawn up. On the basis of such an agreement with individuals. face can take a sample. Transfer of tools from physical persons. persons, issue an acceptance certificate. Sample.

In accordance with paragraph 1 of Art. 2 and paragraph 1 of Art. 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), organizations are required to maintain accounting records according to the rules established by this law.

According to paragraph 1 of Art. 9 of Law No. 402-FZ, each fact of economic life is subject to registration with a primary accounting document.

The required details of the primary accounting document are (Clause 2, Article 9 of Law No. 402-FZ):

- Title of the document;

— date of preparation of the document;

— name of the economic entity that compiled the document;

- content of the fact of economic life;

- the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

— the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;

— signatures of the above-mentioned persons indicating their surnames and initials or other details necessary to identify these persons.

The primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion (Clause 3 of Article 9 of Law No. 402-FZ).

According to paragraph 4 of Art. 9 of Law No. 402-FZ, the forms of primary accounting documents are determined by the head of the organization on the recommendation of the chief accountant. The forms of primary accounting documents are approved in the accounting policy of the organization (clause 4 of PBU 1/2008).

Thus, when purchasing equipment from an individual, an organization must issue a primary accounting document confirming such acquisition. This document must indicate the name of the equipment and its value in monetary terms. Such a document can be an invoice, a purchase act, an acceptance certificate. The document must contain information about the individual seller that allows him to be identified, as well as his handwritten signature.

In accordance with paragraph.

Documents for payment

The purchase of goods from an individual by a legal entity is also carried out for money. And there are two payment methods: cash and bank transfer. The latter option must be confirmed using a payment order.

But cash payments are worth considering in more detail. For an enterprise or organization, there are two ways of settlement with an individual:

Issuing money from the cash register. In this case, a cash receipt order is issued, but not always. For example, individual entrepreneurs do not have to do this.
Issuing cash to an employee of an enterprise on account. Once the employee pays the seller, he will be required to prepare an advance report. But the latter is not served without everything; a document is attached to it, which contains a note about payment for the goods.

When is a procurement act issued?

If it is planned to purchase equipment from an individual by a legal entity or we are talking about some kind of value, then it is necessary to draw up a procurement act. The latter can act as a primary contract, or it can become an independent document. This is due to the form of the contract, which can be different.

The document will come into force only after signature of both parties.

There is an already developed template in the OP-5 form that you can use. Alternatively, a company can develop a template on its own.

Purchase of fixed assets from an individual (nuances)

3 tbsp. 9 of Law No. 402-FZ).

In accordance with paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations from which or as a result of relations with which an individual taxpayer received income are required to calculate, withhold from the taxpayer and pay the amount of tax calculated on the income paid to the taxpayer. Russian organizations in this case are recognized as tax agents.

According to paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, the calculation of amounts and payment of tax are carried out in relation to all income of the taxpayer, the source of which is the tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out, in particular, in accordance with Art. 228 Tax Code of the Russian Federation.

According to Art. 228 of the Tax Code of the Russian Federation, individuals who received income from the sale of property owned by these persons independently calculate the amount of tax payable to the appropriate budget. In this case, these persons are required to submit a corresponding tax return to the tax authority at their place of registration.

Apartment purchase

How does a legal entity purchase real estate from an individual? The procedure is not so different from the standard one for purchasing real estate.

First of all, you need to remember that a legal entity can buy an apartment or premises either from the same legal entity or from a private person. The law allows both options.

The legal entity will be a commercial organization with the status of JSC, LLC, CJSC. The purchase of an apartment from an individual by a legal entity can be carried out for the following purposes:

Investment. People buy an apartment to invest money and resell it in the future. In this case, the apartment is not the main asset.
Commercial. The apartment is the main asset and accounting is maintained for it.

The difference from a standard transaction is that it is necessary to obtain consent from the owner of the enterprise for a major acquisition. By the way, a major transaction is one that exceeds a quarter of the value of the organization’s assets.

How the transaction is carried out

The purchase of premises by a legal entity from an individual follows the standard procedure.

The participants discuss important aspects of the transaction.
A preliminary purchase and sale agreement is signed and an advance or deposit is made.
The participants sign the main agreement.
The buyer and seller go through the procedure of state registration of the transfer of ownership rights.
The final payment is due under the sales contract.
Participants sign an act of acceptance and transfer of real estate.

The seller is required to have a certain package of documents, which must already be ready at the time of sale.

This:

Passport.
A certificate of title or other document that establishes ownership.
An extract from the register confirming the absence of encumbrances.
Documents that explain how the owner came to own title. This includes a privatization agreement, a purchase and sale agreement or a will.
Explication of the premises and technical plan from the BTI. These papers confirm the absence of undocumented redevelopments.
An extract from the house register, which shows that there are no registered persons in the apartment.
Extract from the Unified Housing Document or financial and personal account. With its help, the seller confirms that there are no debts on utility bills.
If necessary, consent from the guardianship authorities to the transaction. This will be necessary if the owners include persons under guardianship or minors.

Sometimes the seller attaches a power of attorney for the provision of interests to the existing package. This happens in situations where the transaction is carried out by an authorized representative.

What documents need to be required?

From the buyer

During the transaction, the buyer will be required to:

A copy of the agreement.
Documents confirming the identity or registration of the organization (if the company is buying).
Payment documents, if payment was made by non-cash method.

From the seller

The seller will need:

Identity documents – or a copy of the power of attorney if the transaction is made through a representative.
If there is a limitation in legal capacity, the consent of the regulatory authorities.
Cadastral passport and technical passport for the premises.
Extract from the Unified State Register of Real Estate.
Certificate of the cost of the object.

IMPORTANT: The parties decide for themselves who pays the registration fee - and therefore it is not possible to indicate it in advance.

Some nuances

When purchasing property by an individual from a legal entity and vice versa, it is necessary to devote a lot of time to the purchase and sale agreement. When drawing up, the requirements of the Civil Code of our country must be taken into account. The contract must clearly define the property, describe the parties to the sale and purchase, and contain the cost of the transaction. The last requirement is very important, because if there is no information about the price, the contract will be declared invalid.

In addition, the document must reflect all persons registered in the apartment, the obligations and rights of the parties, the presence of housing and communal services debts and encumbrances, and the conditions for terminating the contract.

In addition, during the preparation of documents, the seller will have to write an application for alienation, and the buyer for taking ownership. You should not ignore the state duty, as this is a necessary contribution. For legal entities it is equal to 22 thousand rubles. The amount is relevant for each region and is enshrined in the Tax Code.

Good to remember

Individual entrepreneurs can use personal property in business and vice versa. There is no need to submit any documents for this.
Take into account the costs of purchasing property in the simplified tax system “Income minus expenses” only if you can prove that it is useful for your business.
Not all property maintenance costs can be taken into account. Communal services in an office apartment are not allowed, gasoline is only for business-related trips, mobile communications are only for business calls.
You don't have to pay tax on property you use in business. To do this, submit a tax application.
It is more profitable to sell property as an individual, rather than as an entrepreneur. But the tax office makes sure that they pay the correct taxes and do not try to save where they cannot. If you used the property in business, and the tax office has evidence, you will have to pay tax as an entrepreneur. Even if it's not profitable.
It is more profitable to sell property that was used in business before the closure of the individual entrepreneur.

Buying a car

Transactions between an individual and a legal entity can be not only for real estate or goods. Often, a car is purchased from a legal entity by an individual and vice versa. Let's talk about whether there are any differences from the standard procedure.

There are no fundamental differences observed during the transaction, but there are some nuances. If you don't know about them, the seller or buyer can get themselves into trouble.

Checking the seller for legal purity.
Minor differences in the execution of the transaction.

It is important to check the seller directly, and not the car, for legal purity before making a transaction. Why do this? A legal entity may have unfulfilled obligations for which the company is liable with all its property. A car is directly related to the property of an enterprise or organization.

If a person buys such a car and does not check the seller, over time the rights to the car may be claimed by other legal entities that were creditors.

To check an enterprise or organization, it is enough to obtain an extract from the Unified State Register of Legal Entities. It can be analyzed for inconsistencies or suspicious information.

It is also necessary to check whether the legal entity has tax debts and whether it is legally capable. To do this, you can use the tax service website.

It is necessary to find out whether the company is considered bankrupt. You definitely need to do this, because you are taking a risk and parting with a considerable amount.

As for the specifics of the transaction, there are several of them.

Representation of a legal entity.
Making payment.
Preparation of documents.

First of all, before concluding a transaction, you need to make sure that the representative has a power of attorney to sell the car. The document must be on company letterhead and certified by a notary. Only in this way does a document drawn up allow one to hope for the purity of the transaction.

The set of documents for sale is standard, but there are some nuances. For example, all fields for individual owners must contain information about the company. Moreover, it is also important to check the presence of a seal and the signature of a representative of the legal entity.

Please note that the DCT must contain a link to a power of attorney certified by a notary. It must correspond to the one that the representative of the legal entity has in his hands.

To avoid problems in the future, try to deposit money into the company’s cash register. The latter must be equipped with a cash register. After the operation is completed, the cashier is obliged to issue the buyer a cash receipt order certified by the seal of the legal entity.

We are buying a plot

Above, we have already talked about how a legal entity purchases materials from an individual. The time has come to talk about purchasing a plot of land.

What do you need to know about the procedure for purchasing land from an individual by a legal entity? Now we'll tell you.

The entire procedure revolves around the purchase and sale agreement. It contains both the seller's and buyer's details. Everything seems to be clean, but it’s not.

Before a legal entity agrees to a transaction, it must be aware that there are certain risks. We are talking about:

Difficulty in verifying the legal purity of the acquired land.
The risk of land seizure during the registration process by government authorities.
The presence of encumbrances that do not allow certain actions to be performed with the site.
Inflated cost of land.

How to check documents? Unlike the purchase of an operating system from an individual by a legal entity, there are a lot of subtleties here.

In order not to fall for the tricks of scammers, it is enough to independently collect documents that will help discover hidden information.

First you need to make copies of these land documents. Please note that the authentic registration certificate is protected by a hologram and watermarks. To check the document you need to contact the federal registration service. If the seller has nothing to hide, then he will give the document without any problems.

It is also necessary to check the land by cadastral number. This is done on the Rosreestr website using the public card of the federal registration service.

It is worth ordering an extract for the site from the federal registration service. It will show whether there are encumbrances on the land, arrest and who is the owner of the site.

If you are afraid that you cannot handle it yourself, entrust the inspection to a real estate agency.

Features of such transactions

Before concluding a real estate sale transaction, you need to do the following:

If a legal entity - LLC or JSC - before selling the property, they hold a meeting of shareholders and agree on a decision on the sale of common real estate.
If the company is run by one person, his written decision will be sufficient.
They take into account the provisions of the company’s charter documents: it happens that there is a provision stating that real estate cannot be alienated, including selling to third parties. If this is indicated, you need to change the charter, then carry out the transaction.

How does the deal work?

The process is not much different from the standard one, but it is still worth describing. First, the seller shows the plot. If the buyer is satisfied with everything, then the parties move on to developing a preliminary agreement. The next step will be to collect the necessary documentation, after which the main contract will be drawn up. When all the bureaucratic aspects are completed, the buyer transfers the money to the seller and they sign the contract.

The final stage is considered to be the moment when the buyer receives ownership of the land.

The agreement must be in triplicate. Why so many? One remains with the present owner, the other is kept by the past owner, the third must be given to the Register to register ownership rights.

What should the document contain?

Seller information. This includes passport details, first name, patronymic and last name.
Description of the land plot along with the cadastral number, category of land, absence or presence of encumbrances, cadastral value.
Features of payment and amount of the transaction. This point must be described in great detail so that the parties do not have any complaints later.
List of papers that are attached to the agreement.

Tax and accounting

The date of recognition of income is the day of transfer of real estate under a transfer deed or other document , that is, on the same day when VAT is calculated.

The date of registration of the buyer's ownership is not important for tax accounting.

From the first day of the month following the month in which the acceptance certificate was signed, it is necessary not to accrue depreciation if it was accrued using the straight-line method (clause 5 of Article 259.1 of the Tax Code of the Russian Federation). With the non-linear method, when an object is sold, the total balance of the corresponding depreciation group is reduced by its residual value (clause 10 of Article 259.2 of the Tax Code of the Russian Federation).

Accounting

According to paragraph 1 of Article 551 of the Civil Code of the Russian Federation, the process of transferring ownership of real estate under a purchase and sale agreement must be registered. Clause 2 of Article 223 of the Civil Code of the Russian Federation states that the buyer receives ownership rights from the moment of registration.

Typically, the legal entity-seller transfers the property to the individual-buyer under a transfer and acceptance certificate, then the buyer registers ownership. For the accounting department of an organization, it is important not to miss the moment and write off the real estate from the accounting records.

As stated in the letter of the Ministry of Finance dated March 22, 2011 No. 07-02-10/20, an organization transferring a property, the ownership of which is subject to state registration, must write it off the books at the time of actual disposal. That is, regardless of the fact of state registration of property rights.

The proceeds need to be reflected in the books only after the buyer receives title to the property.

Then you need to reflect the expense in the amount of the residual value of the object. Until this moment, the disposed object will “hang” on account 45 “Goods shipped” (a separate subaccount “Transferred real estate objects”).