Purchase of a car from an individual by a legal entity

No problems needed

Why do accountants have such questions? Everything is obvious. Organizations and individual entrepreneurs are by default tax agents for personal income tax. What does this mean in practice?

The income that a company or individual entrepreneur pays to “physicists” must be calculated, withheld and transferred to the state budget for personal income tax. Is buying a car from an individual a basis for such actions? Let's figure it out.

For your information

Liability is provided for failure to fulfill the duties of a tax agent for personal income tax. Thus, for non-payment of tax, the inspectorate may collect a fine from the agent in the amount of 20% of the tax amount, provided that (clause 1 of Article 123 of the Tax Code of the Russian Federation):

the tax agent did not timely withhold tax from funds paid to an individual;
the tax agent did not transfer or did not completely transfer the amount of tax withheld from the “physicist” within the established period.

Paying a fine will not relieve the company from the need to transfer the withheld tax amount to the budget. Also, the tax inspectorate will be able to collect tax in an indisputable manner (clause 1 of article 46, clause of article 47, clause 5 of article 108 of the Tax Code of the Russian Federation).

Useful tips

Structure of primary accounting documentation , according to Art. 9, Federal Law No. 402, which includes the purchase act and other forms necessary for the purchase and sale of a vehicle, can be developed on site directly by a legal entity (accounting department, etc.).
The use of unified forms of documentation from special albums of the State Statistics Committee of the Russian Federation is not the responsibility of the enterprise, but its own documentation should be developed on their basis in order to avoid striking differences in documents, which will complicate their circulation between legal entities.
For a power of attorney from a representative of a legal entity, it is recommended to use the company’s letterhead, rather than a standard notary letterhead.
If the individual entrepreneur did not transfer to the legal entity the required documentation for the car (as well as the equipment specified in the contract) within the established time frame, then the enterprise has the right to reverse the transaction, according to Art. 456 (clause 2) and 464 of the Civil Code of the Russian Federation.

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No reason

If we are talking about buying a car from an individual, personal income tax does not need to be withheld. This is explained as follows. In accordance with the provisions of the Tax Code, an organization (legal entity) or individual entrepreneur that purchased property, including a vehicle, from an individual is not recognized as tax agents for personal income tax. This means that there is no need to withhold and transfer tax to the budget (clause 2 of Article 226 of the Tax Code of the Russian Federation).

Individuals selling property must themselves calculate the amount of tax payable to the budget, declare it and pay it within the period established by current legislation (Article 228 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated March 28, 2008 No. 03-04-05-01/89).

However, not every sale of a car generates income subject to personal income tax for its former owner. So, if a citizen sold a car that he owned for more than 3 years, then the cost of its sale is not subject to personal income tax (clause 17.1 of Article 217 of the Tax Code of the Russian Federation). And if an individual does not have taxable income, then there is no need to file a 3-NDFL declaration (Letter of the Ministry of Finance dated May 30, 2018 N 03-04-05/36698).

Let us note that when selling vehicles that are more than 3 years old, no income arises for citizens who (clause 17.1 of Article 217 of the Tax Code of the Russian Federation):

are tax residents of the Russian Federation, i.e. they were actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (clause 2 of Article 207 of the Tax Code of the Russian Federation);
did not use the sold car in business activities.

If a car that a citizen has owned for less than 3 years is sold, the individual will receive income. This means that you will need to report it to the Federal Tax Service.

Scheme for an organization purchasing a car from an ordinary motorist

How to buy a car for an organization from an individual? To buy a car you need to find a buyer . The easiest way is to open a popular message board on the Internet. Next you need to inspect the car, you can bargain. But these are all points that almost do not relate to the legal side of the issue. What needs to be done from a legal point of view?

Make a deal

The parties agree on the terms of the transaction.
One of the above documents is being prepared. As noted, the procurement act may contain all the essential terms of the transaction, then there is no need to draw up a contractual agreement.

The seller, being an individual, puts his signature on the document . Legal representative person - your autograph and an imprint of the company seal.

If the agreement is drawn up by a notary, then under its text there will be the signature and seal of the specified official.

We discussed in more detail all stages of the transaction when a legal entity purchases a car from an individual in a separate material.

Cash settlement

As noted, funds can be transferred:

cash;
by transfer to the seller's bank account.

Is there a legal limit on how much cash can be given?

The Central Bank of the Russian Federation in its instructions No. 3073-U (clause 5) explains that if we are talking about a purchase transaction between legal entities. and physical persons, then payment can be made in cash at any value of the goods. That is, there are no legal restrictions. If, for example, a car costs 1 million rubles, then the seller will receive, if desired, this entire amount in cash.

If an individual entrepreneur is involved in the transaction, then payment must be made by non-cash means if the cost of the goods exceeds 100 thousand rubles.

Acceptance of a vehicle onto the balance sheet of an enterprise

An important action, since failure to balance the car is a serious violation of the law . Goskomstat has developed special documents to formalize such a procedure. This:

Form OS-1 – act of acceptance and transfer of fixed assets of production;
Form OS-6 – inventory card.

Cars are considered to be the main means of production . Based on the following features:

Long term use - more than 1 year.
High cost - more than 40 thousand Russian rubles.

The procedure is as follows:

A transfer deed is prepared, to which the PTS is attached.
The act is signed by the members of the commission, which is formed by the head of the company.
Next, the responsible person fills out the inventory card.

It is not always possible to form a commission. For example, the company is so small that it has less than three IT employees. In this case, the law allows you to limit yourself to imprinting a stamp on a document that establishes title - this, in most situations, is a procurement act.

Registration of a vehicle with the traffic police

On behalf of a legal entity, when registering it with the MREO, a representative holding a power of attorney acts. The document must give the attorney the following rights :

representation of interests in the bodies of the State Traffic Safety Inspectorate;
signing and submitting an application for vehicle registration;
obtaining a new PTS or an old passport with changes made to it, STS, state registration plates.

The algorithm of actions is as follows:

A representative of a legal entity is sent to the MREO with all the necessary papers:
- DCP or procurement act;
passport;
PTS;
OSAGO policy;
a receipt for payment of the state duty, if the payment in favor of the state has not yet been paid.

The company’s constituent documents are also submitted to the MREO:

charter;
TIN, OGRN certificates (if issued);
order on the appointment of a manager;
extract from the Unified State Register of Legal Entities.

The car is provided to the inspector for inspection.

A company representative submits an application for registration and other documents for registration.

Next, all the necessary documents are issued to the attorney, who is obliged to transfer them to the management of the organization.

Personal income tax on the sale of a car less than 3 years old

In order not to pay personal income tax on the entire sales price of the car, the seller can use the following deduction:

or in the amount of expenses spent on the purchase of this vehicle, if there are documents confirming these expenses;
or in the amount of 250 thousand rubles. (clauses 1, 2, clause 2, article 220 of the Tax Code of the Russian Federation).

For example, an individual sold a car for 750 thousand rubles. But he has documents confirming that you bought this very car 2 years ago for 1.2 million rubles. Then your personal income tax base will be negative (750 thousand rubles - 1.2 million rubles), and you will not have to pay personal income tax. But if the documents confirming your expenses from 2 years ago have not been preserved, then you will only be able to take advantage of a deduction in the amount of 250 thousand rubles. Accordingly, the personal income tax base will be 500 thousand rubles. (750 thousand rubles - 250 thousand rubles), and the tax amount is 65 thousand rubles. (500 thousand rubles x 13%). Since the income of tax residents of the Russian Federation is taxed at a rate of 13%. The tax must be paid no later than July 15 of the year following the year of sale of the car (Clause 4 of Article 228 of the Tax Code of the Russian Federation).

Taxation when purchasing a vehicle from an individual

When completing this transaction, an individual does not pay tax , according to Art. 143 Tax Code of the Russian Federation. But, if the company decides to resell the car, then the tax is calculated in accordance with Article 146 of the Tax Code of the Russian Federation.

The exceptions are:

if the vehicle was purchased for subsequent resale;
agricultural machinery, which is contained in the list of resolution No. 383 of May 16, 2001. The VAT rate is 20% from 2019.

We form the postings

The capitalization of a fixed asset purchased from an individual is recorded using the same transactions as the purchase from an organization:

Dt 08 Kt 60 (76) - the acquisition of fixed assets is reflected;
Dt 01 Kt 08 - fixed asset accepted for accounting;
Dt 60 (76) Kt 51 (50) - payment made.

IMPORTANT! The cash payment limit of 100,000 rubles, established by the Directive of the Central Bank of the Russian Federation “On cash payments” dated October 7, 2013 No. 3073-U, does not apply to transactions between organizations and individuals, so the transaction amount can be any.

Procedure for selling a vehicle to a legal entity

The attractive price of used cars makes them in demand not only among individuals, but also among various enterprises. The purchase of a car by a legal entity from an individual has certain features associated with placing the car on the balance sheet of the enterprise, but in general the procedure consists of the same stages as in the case of private individuals. So, the step-by-step purchase scheme looks like this:

Finding a suitable car among offers on the secondary market.
Inspection and evaluation of the chosen car by the buyer . Often the buyer (representative of the organization) insists on undergoing a technical inspection to identify existing shortcomings. The seller may agree to such a requirement or may refuse. The parties can agree among themselves on who will bear the costs of paying for the services of the technical service performing the inspection. As a rule, the payer is the initiator of the technical inspection.
Discussion of the terms of the transaction and setting the price for the vehicle (VV).
Preparation and signing of documents for a purchase and sale transaction . As a rule, a legal entity independently prepares documents for purchasing a car.
Transfer of funds from the buyer to the seller . The amount can be transferred in cash to the seller or transferred by bank transfer to his account.
Receipt of the car and documents for it by the buyer.
Acceptance of a car on the balance sheet of an enterprise.
Registering a car with the traffic police.

The buyer, regardless of whether he is an individual or a legal entity, should make sure that the selected vehicle is legal.

Conclusion of the transaction and its documentation

According to Art. 161 of the Civil Code of the Russian Federation, the purchase and sale of a vehicle between a legal entity and an individual must be completed in writing. The parties can conclude it in the following three ways:

under a purchase and sale agreement;
according to the procurement act;
under the contract and the procurement act simultaneously.

If the buyer is a representative of the organization, then to sign the documents he will need a power of attorney certified by a notary. The seller has the right to demand this document from the buyer. If the organization’s general director is responsible for the transaction, then a power of attorney is not required, since he has the right to sign all documents in accordance with his position.

Most often, such transactions are concluded by signing a purchase act, since this document, unlike a purchase and sale agreement, allows the organization to subsequently accept a new acquisition on its balance sheet. The act itself (basic form No. OP-5) confirms the fact of transfer of the vehicle by the seller to the buyer, but it is supplemented with all the information necessary for accounting documentation (clause 2 of Article 9 No. 402-FZ) and it becomes a universal document for concluding a purchase and sale transaction.

If an organization independently develops an act form, then the following points should be included in it:

Title of the document;
date and place of its composition;
information about the parties to the transaction;
content of a business transaction;
amount of remuneration and calculation procedure;
details and signatures of the parties (seal of the legal entity).

If the seller insists on concluding a standard purchase and sale agreement, then the following points must be included in this document:

name of the agreement , date and place of its signing;
information about the parties to the transaction (the buyer indicates on the basis of which document he is acting on behalf of the enterprise);
subject of the contract (data about the car is indicated in accordance with the vehicle passport and registration certificate);
obligations and rights of the parties;
procedure for transferring funds;
liability of each party in case of violation of the terms and conditions specified in the contract;
dispute resolution options;
additional items agreed upon by the seller and buyer;
details of the parties to the transaction and signatures;
seal of a legal entity.

A sample of a standard vehicle purchase and sale agreement between a legal entity and an individual can be viewed here.

In addition to such an agreement, the parties draw up a procurement act, the data in which must coincide with the agreement.

Cash settlement between buyer and seller

After concluding all the necessary documents, the buyer must transfer the agreed amount of money to the seller. He can do this in three ways:

Through an accountable person . An employee of an organization, on the basis of an order from a manager, is given financial responsibility for making payments to the car seller. Money is issued according to a cash receipt order, in which the seller puts his signature.
Through the organization's cash desk . The funds available at the enterprise's cash desk are issued on the basis of an order in the KO-2 form against the signature of the seller.
By bank transfer . The organization transfers the agreed amount to the seller’s account using the details specified by him.

After payment for the purchase, the purchase and sale transaction between the parties is considered completed.