Receipt of vehicles to the enterprise

Features of tax regimes: what does an entrepreneur need to know when buying a car?

After registration, an individual entrepreneur is not an ordinary individual, but an entity running his own business who:

opens current accounts;
pays taxes;
takes out insurance;
reports to tax authorities.

If an individual entrepreneur purchased a car for business activities, then it becomes an element of taxation. However, this process has its own characteristics, depending on the form and methods of purchase.

If during state registration a person chose a simplified taxation system (STS Income minus expenses), then the purchased car can reduce the amount of tax payments.
This opportunity is valid if the vehicle was purchased for business purposes, which can be documented. After purchase, tax payments and car maintenance costs will be added to the expenses.
If the entrepreneur is on the general taxation system (OSNO), then it is important to perform the following steps:
When using a car, issue waybills, which will prove that the entrepreneur owns the car for business purposes.

In fact, choosing OSNO is inconvenient for individual entrepreneurs, since after purchasing a car many questions and tasks arise regarding how to include the cost of a car in expenses.

Registration of a car allows an entrepreneur to use it for his business and document expenses spent on operation in the vehicle maintenance category. This reduces the number of tax objects in which all payments are recorded.

For an individual entrepreneur, vehicle registration occurs in accordance with the general rules provided for individuals. However, there are no serious conditions for the vehicle to be used only for delivery or transportation, so it is possible to drive to perform other main activities.

In this case, all funds that will be spent on gasoline, oil, repairs and other automotive operations can be recorded as service and transportation expenses.

For reporting, the individual entrepreneur must bring supporting documents to the accounting department: receipts for payment for gasoline, use of paid parking, service stations, etc.

If a merchant bought a vehicle as an individual

An individual entrepreneur is an individual who is registered in the manner prescribed by regulations and carries out entrepreneurial activities. According to Art. 212 of the Civil Code, an individual entrepreneur is not a subject of property rights. Thus, the purchase of a vehicle is always for an individual.

The main difference arises when the purpose of using the car is determined. When operating a car for personal purposes, the individual entrepreneur does not report to the tax office the expenses for the vehicle, and on the income received from the sale he pays only 13% of personal income tax. For more information about whether you need to pay personal income tax and in what cases and how to reduce the amount or avoid the contribution, read this material.

The vehicle certificate can contain information that the owner of the car is an individual entrepreneur. For this purpose, the document contains a column “Special notes”.

Car leasing under simplified tax system: postings

Buying a car on lease has become a popular practice among both businessmen and individuals. And if an ordinary citizen only needs to sign the appropriate agreement with the LD and make payments on time, then for legal entities there is a need to account for cars under leasing.

Taxpayers operating within the framework of the general taxation system have the right to reduce the tax base on profits due to leasing payments, and can also count on the deduction of VAT that was paid to the LD. For payers operating within the simplified taxation system, such preferences are not provided. Accounting for leased cars for legal entities using the simplified tax system has the following specifics:

Leasing expenses cannot be written off to reduce the tax base, as well as other expenses for conducting business activities.
In the case of applying a single tax on imputed income, the calculation of the tax paid does not provide for the deduction of expenses associated with payments under the leasing agreement.

As a service, buying a car on lease from an LLC in Russia is becoming increasingly popular, as it allows businesses to more effectively manage limited working capital. Today you can buy any equipment and vehicle on lease.

Transaction participants

Leasing of vehicles involves the participation of several parties in the transaction.

Recipient of the car. This category includes legal entities that purchase a vehicle for commercial use.

Car supplier. This is a dealer who interacts with leasing companies.

Lessor. This is a company that acts as a link between the supplier and the recipient of the car and accompanies the transaction from the moment of conclusion to the purchase or return of the car by the recipient.

Insurance Company. The insurer’s task is to issue a CASCO or MTPL policy for a car that is leased.

Purchasing a vehicle on lease includes the following steps:

The recipient collects a package of documents, selects a car and a lessor, and submits an application.
The lessor checks the accuracy of the information provided by the applicant, and also evaluates his solvency.
An agreement for the provision of leasing services is signed.
Transport is being transferred.

Required documents

The applicant must present the following documents:

leasing application signed by the head of the enterprise;
questionnaire;
copies of statutory documents and personnel orders;
copies of documents identifying the manager;
a copy of the certificate of choice of a simplified taxation system;
certificates from the bank about open accounts;
balance sheet and other financial documentation as required by the LD.

In addition, the leasing company may require additional documents confirming the reliability of the recipient as a borrower. Providing these documents increases the chances of a positive decision and speeds up the application review process. But it is important to take into account that a legal entity that: has a good credit history can count on successful leasing; has been a profitable enterprise for the last year; has an authorized capital commensurate with the size of the loan.

Step-by-step instructions for registering a purchased vehicle

Individual entrepreneurs who purchased a vehicle to run their own business must perform a number of actions in accordance with the regulations of the Ministry of Internal Affairs of Russia No. 399.

List of documents

First of all, to register your car you need to collect a package of documents:

passport of a citizen of the Russian Federation;
technical passport of the vehicle;
car purchase and sale agreement;
OSAGO policy;
statement;
receipt of payment of state duty;
statement.

The entrepreneur must make copies of all papers, as they must be submitted to the accounting department. On an individual basis, additional documents may be required, as well as license plate numbers for the car when they are changed.

Where to submit?

Vehicle registration takes place at the regional MREO traffic police department. Before visiting, it is advisable to make an appointment in advance by phone, on the State Services website and the official inspection portal.

The traffic police will need to perform the following manipulations:

provide the employee with all documents;
undergo a vehicle inspection;
receive an inspection mark and fill out an application.

After some time, you need to come to the same organization and pick up registration documents.

Cost of the procedure

The cost of documentation is regulated by the Tax Code of the Russian Federation. In 2021, the state duty is:

for issuing new license plates for vehicles - 2000 rubles;
for issuing PTS - 800 rubles;
for making changes to the PTS - 350 rubles;
for issuing STS - 500 rubles.

When buying a used car, it is not necessary to change the previous license plates, then the financial costs will be reduced (how to keep the previous license plates when selling and buying a car?). Registration will also cost less if you use the State Services service for registration - the discount on the fee will be 30%.

Features of payment: by bank transfer and in cash

Paying for the purchase of a car by bank transfer is the most acceptable option. A vehicle is an expensive product, so it is risky to carry large amounts of cash. But it is worth remembering some features:

When paying for a purchase using your card, a fee may apply. Even a small percentage is not beneficial to the car seller, so he will insist on paying in cash.
When transferring money through a current account, the bank charges a commission from the buyer.

You can buy transport by transferring money from the current account of an individual entrepreneur, but it is worth considering the purpose of the purchase: for personal use or for work, since any expenses and income are monitored by the tax organization.

With the first option, it is better to make payment through a personal account. Often, when paying in cash, a car dealership offers customers a good discount, and even with this payment method, the purchase occurs quickly and without delays.

An individual entrepreneur is allowed to use cash in the following situations:

payment of salaries;
under report;
insurance premiums;
personal needs;
payment for contractor services;
refund;
payment of money to the paying agent.

The purchase of a vehicle can be included in the category of personal needs. To do this, you will need to issue a sales and cash receipt.

Purchasing a sole proprietorship based on a passenger car to use it for business purposes - Legal assistance from a lawyer

AM-23-r, containing fuel consumption standards, as well as coefficients for various territories, seasons, etc. These standards were originally developed for motor transport enterprises, but tax authorities consider their application necessary for all taxpayers.

If you do not find standards for your car in the Recommendations, you can use the manufacturer’s data or develop fuel consumption standards yourself. But, please note, the Tax Code of the Russian Federation does not contain any provisions on rationing costs for fuels and lubricants, so you can refuse it. Only in this case, be prepared for legal proceedings with tax authorities.

The Ministry of Finance confirms the opinion that it is not necessary to standardize gasoline costs, nor to use the standards established by the Ministry of Transport (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-03-06/1/2875).

BG-3-04/430, fixed assets (which are part of depreciable property) include part of the property used as means of labor for the manufacture and sale of goods (performance of work, provision of services). That is, the property of an individual entrepreneur directly used by him in the process of carrying out entrepreneurial activities is conventionally classified as fixed assets.

Initial cost The initial cost of a depreciable fixed asset acquired for carrying out business activities in transactions subject to VAT is determined as the amount of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, excluding the amount of VAT and amounts of taxes taken into account as expenses in accordance with the Tax Code of the Russian Federation.

We will help you collect a complete package of documents for registering your car. No queues or coupons. We also provide assistance in re-registration of cars when a legal entity changes address, restoration of PTS (in case of damage, theft), we facilitate the transaction of purchase and sale of motor vehicles by a legal entity (drawing up a purchase and sale agreement, transfer and acceptance certificate, etc.).

When paying in cash, the salon can offer a good discount. The purchase will happen quickly, without delays.

It is not difficult to fit a car purchase into one of these categories. For example, for personal needs, purchase transport for personal use. You only need to issue a sales and cash receipt.

Registering a car to a business entity: pros and cons

The advantage of purchasing a car as an object for business activity is that an individual entrepreneur located on OSNO has the right to issue a VAT refund. Also, a car is a tool for conducting business, so expenses on it can be counted as business expenses.

The downsides:

maintaining waybills;
collection of checks, receipts and contracts related to vehicles;
inability to obtain a VAT refund from individual entrepreneurs working under the simplified tax system and single taxation system.

An individual sells a car used in business activities

For government agencies, there is no fundamental difference in who sells the car, so the entire stage of selling a car is the same for both individual entrepreneurs and individuals.

The first step is to place an advertisement for the sale of a car with an accurate description and price.
When a candidate for the purchase of a vehicle is found, it is required to arrange an inspection of the car.
Next, a deal is concluded, a purchase and sale agreement is drawn up and the documents are transferred to the new owner.

If the car was used for personal purposes, the individual entrepreneur must pay personal income tax in the amount of 13% of the sale amount. An individual entrepreneur who used a vehicle for a commercial purpose must report to the accounting department and pay personal income tax (13%) and VAT (20%).

Such taxes are relevant for an entrepreneur working under OSNO. If he makes payments to the state treasury according to the simplified taxation system, then the person must include income in the tax base to calculate the fee in the amount of 6% or 15% of the “Income minus expenses” scheme. When using UTII, an individual entrepreneur pays tax in the form of a fixed amount on profit, calculated individually.

After selling the vehicle, you need to draw up a declaration in Form 3-NDFL and report to the tax office no later than April 30 of the following year. The form can be filled out electronically or by hand. If the individual entrepreneur is late, he or she faces a fine of 5% of the unreported amount. According to the letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1/3242, the fine cannot be less than 1000 rubles and more than 30% of the specified amount.

Registration of a car as an individual entrepreneur - for a truck driver

The car has long become a part of the everyday life of modern people. This is no longer a luxury item, but a means of transportation that is difficult to live without. Today, almost every big city resident has a car. The vehicle allows you to significantly save time. It gives mobility and makes it possible to be in time wherever a person planned to go.

A car is needed not only in free time. The activities of most firms involve moving between different sites and visiting clients. For this reason, having decided to create his own business, an entrepreneur should think in advance about the need to purchase a car.

Like other vehicles, a car that belongs to a company must be officially registered. Without completing the action, you will not be able to use the vehicle.

Registration of a car as an individual entrepreneur differs from the usual procedure, which must be performed by a person who has the status of an individual. In order to comply with all the features, it is necessary to study in advance a number of rules that need to be taken into account during the operation.

The first step you need to take before buying a car is to decide on the purpose of its use. This action must be completed before purchasing a vehicle. Not all companies need a car. Choosing the right goal will allow you to save significantly on taxes.

It is difficult to prove that a truck or minibus will be used for personal purposes, and in this case the individual entrepreneur will have to pay tax in accordance with the system by which he makes contributions to the state

Legitimate side

Buying a car is an expensive operation, but it is vital for some companies. According to the articles of the Tax Code, a car falls under the definition of depreciable property. Its service life always exceeds 12 months, and the cost is more than 20,000 rubles.

Entrepreneurs who have chosen a simplified tax system and make contributions to the state based on the “income minus expenses” rule have the right to reduce the single tax base by the amount of money spent on the purchase of a vehicle.

To apply the rule to an accounting object, it is necessary to find out its initial cost in advance. If a company makes contributions to the state from the moment of official registration, the required value will be determined according to accounting rules. To find out the initial cost of a car, you need to look at PBU 6/01.

However, in practice everything is as simple as in theory. Having tried to reduce tax expenses by writing off the cost of purchasing a vehicle, a business owner may encounter disputes with tax officials over the legality of the action.

Government officials will not approve of an attempt to include in expenses the cost of purchasing a car that was purchased before the business owner registered as an individual entrepreneur.

To the question whether it is possible to open an individual entrepreneur without registration, the legislation gives a positive answer, however, a number of conditions must be met, for example, any registration must be absent in principle, about which a corresponding note must be made in the passport.

Under what conditions you can receive a subsidy for registering an individual entrepreneur, you can find out here.

Tax officials will also pay attention to the type of car. If a business owner tries to write off the cost of purchasing trucks, he will face fewer problems. But reducing the tax base when purchasing a car is more difficult.

Because of this, the business owner must document the purchase of the machine for the functioning of the company.

Such grounds may include:

using a machine to provide services;
use of a vehicle to perform work;
use of a car for administrative needs.

The entrepreneur’s task is to let the employees of the government body make sure that the machine can generate income.

The corresponding amounts can be written off as expenses, which means the final amount of income tax can be reduced.

When registering a car to an LLC, you will have to pay property tax, which can be taken into account in the financial result. But fines for violating traffic rules will be higher for organizations than for individuals. But, as a rule, when stopped by traffic cops, they are issued to the driver, and when a violation is recorded by cameras, they are issued to the LLC.