Difference between new and used car
Depending on whether a car is purchased new or used, the act is drawn up by the accountant of the purchasing company or the seller of the car:
| New car | Used car |
| As usual, a dealer or showroom issues an invoice when selling a car, but does not deal with acceptance and transfer acts, so the responsibility falls on the buyer. | It makes sense to ask the seller to draw up the act. He will have to indicate in it information from the accounting system and data for calculating depreciation in the accounting system. This information includes:
You can accept UPD from the seller with the caveat that the data mentioned above will be indicated separately in the document. |
If you do not receive information about the useful life of a used car, all that remains is to accept it as equal to the useful life of a new vehicle, the values of which, of course, are not equal. This will significantly increase the company's costs and lead to incorrect calculations of depreciation and other indicators, and, as a result, to claims from tax inspectors.
The initial cost of the car consists of:
- the amount spent on the purchase of a car;
- expenses incurred during the purchase.
Costs related to purchasing a car
- State duty for traffic police services for car registration To avoid problems with the tax service, it is better to add the amount of the duty to the original cost of the car. The tax claims are related to the fact that money is written off over a long period of time, through depreciation expenses. In the case of a one-time attribution of expenses to other expenses, the company underestimates the income tax.
- Vehicle modernization. The tax inspectorate calls any addition to a car a modernization, since this will not change the characteristics and purpose of the car (and it doesn’t matter whether the car is new or used). There is an option for additional accounting. equipment costing more than 40 thousand rubles as an independent fixed asset. Or you can recognize an expense in the current period if the replenishment cost less than 40 thousand. However, designing a heater in this way can cause controversy because connecting it changes the characteristics of the car.
- Input VAT. VAT specified by the seller is also paid separately from the original cost. It is legal to take it into account as an expense under general conditions.
- Loan interest. In cases where the car was purchased with borrowed money, the overpayment on the loan is not included in the original cost. It is included in the lists of expenses as a percentage of any other debts, and the interest is necessarily normalized (the write-off occurs within the limits of the refinancing rate, multiplied by a coefficient of 1.8).
Registering a car with the traffic police
As already mentioned, the organization must register it with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia within five days after purchasing the car. For state registration of vehicles and other registration actions with vehicles, payment of a state fee is provided in the following amount: - for issuing state registration plates for vehicles - 400 rubles; – for issuing state registration plates for motor vehicles and trailers – 200 rubles; – for issuing a vehicle passport – 100 rubles; – for issuing a vehicle registration certificate – 100 rubles. After registration, the organization receives a vehicle registration certificate, state license plates, a technical passport of the vehicle with a state registration mark.
