An individual sells a car to a legal entity. How to transfer a car from a legal entity to an individual free of charge

To sell a car to an organization to an individual, it is necessary to have a contract of sale, as well as an acceptance certificate or an invoice. The first step is to draw up a contract of sale, which can be done both on a special form and in simple written form. If an organization sells a car to an individual, then the contract must contain all the details of the individual (address of residence, passport details) and details of the company itself. After the contract, you will have to prepare an invoice or an act of acceptance and transfer of the vehicle.

It should be emphasized that when an LLC sells a car to an individual, the buyer must pay through the cash desk of the organization, and in return for the money, the cashier is obliged to issue a receipt order stub, which must contain the organization's seal. Then you can proceed to the signing of the act of acceptance and transfer of the car, with the obligatory indication of it specifications as well as shortcomings.

In the event that an organization does not have a cashier, an accountant can perform his function, that is, he must accept money from the buyer and give him a spine. With all this, the accountant also needs to indicate the amount received for the vehicle as net profit in the reporting period.

When an organization sells a car to an individual, the buyer can also transfer money to the organization's current account through a bank using a PD-4 receipt. Please note that this receipt must clearly indicate from whom and to whom the money is transferred, the number of the contract for the sale of the car and the purpose of the payment. It is worth saying that this method of transferring money for a car is the only possible one in the case when the organization is not able to issue a cash receipt or when it does not have a cash register for some reason.

How can an organization sell a car to an individual if this is one of the leaders of this organization or its director? In this case, you will have to confirm the fact of the cost of the car with a special act issued by an independent appraiser. The problem is that both parties to the transaction in this case are considered mutually beneficial persons, that is, the organization can be fined during the check. In this situation, money can be cleared from the account of the head or director to the current account of the organization, that is legal entity.

Having signed all the above documents, the representative of the organization is obliged to deregister the car with the traffic police, after which the new owner registers the car for himself. The seller representing a legal entity must have all the documents for the vehicle, including a general power of attorney from the director of the LLC and an identity document.

In the organisation ( general system taxation) the car was accounted for as fixed assets and sold to an individual for cash.

What is the procedure for reflecting this operation in accounting (including postings) and tax accounting (registration of primary documents when selling a car, the occurrence of income when selling a car and the possibility of recognizing its residual value in expenses, the emergence of an object of VAT)? Is it necessary to use cash registers?

After considering the issue, we came to the following conclusion:

When making cash payments when selling a car, the organization is obliged to use cash registers and issue a cash receipt printed by cash registers to the buyer at the time of payment for the car.
The organization determines the form of the primary accounting document for processing the transaction for the transfer of a car (fixed asset) to an individual under a sale and purchase agreement (acceptance certificate) (unified form N OS-1 can be taken as a basis).

When selling a car in accounting and tax accounting, income and expenses arise in the form of the residual value of the car (the procedure for their reflection is described below).

The transfer of ownership of a car located in the territory of the Russian Federation is subject to VAT.

Rationale for the conclusion:

Under a sales contract, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it (clause 1, article 454 of the Civil Code of the Russian Federation) .

The use of cash registers

In accordance with paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using payment cards" (hereinafter - Law N 54-FZ) cash registers included in the state register of cash registers, is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out cash settlements and (or) settlements using payment cards in cases of selling goods, performing work or rendering services.

The norms of Law N 54-FZ do not define the concept of "goods" for the purposes of this law, but from paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, it follows that a good is an item transferred under a contract of sale by one party (seller) to the property of the other party (buyer) for a certain amount of money (price). In turn, the car by virtue of the provisions of Art. 130 of the Civil Code of the Russian Federation refers to movable things.
Thus, in the situation under consideration, a car is a commodity for the purposes of Law N 54-FZ.

From paragraph 3 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16, it follows that the scope of regulation of Law N 54-FZ is cash payments, regardless of who and for what purposes makes purchases (orders services).

Cases in which cash register equipment may not be used are listed in paragraphs. 2, 2.1, 3 st. 2 of Law N 54-FZ. The conditions of the situation under consideration do not allow the specified norms to be applied to it, therefore, the organization is obliged to use cash registers when making cash payments in the event of a car sale.

By virtue of paragraph 1 of Art. 5 of Law N 54-FZ at the time of payment for the car by the buyer, the organization is obliged to issue him a cash receipt printed by cash registers.

Registration of primary documents

By virtue of h. 1 Article. 9, paragraph 8 of Art. 3, part 4, art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), an operation to transfer a fixed asset (car) to the buyer's property must be formalized by a primary accounting document determined for this purpose by the head of the organization - the seller on the proposal of the official responsible for accounting. The form of this document must contain the details provided for in Part 2 of Art. 9 of Law N 402-FZ.

According to paragraph 81 Guidelines on accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated 13.10.2003 N 91n, the transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

In general, from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documents are not mandatory, and the economic entity independently determines the forms of primary accounting documents that can be developed on the basis of the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation, or which may consist of both mandatory details and mandatory and additional details (see information from the Ministry of Finance of Russia dated 04.12.2012 N PZ-10/2012, letters from the Ministry of Finance of Russia dated 04.02.2015 N 03- 03-10/4547, dated 05/27/2014 N 03-03-10/25243).

It should be noted that the unified form N OS-1 "Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures)", approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7, is used to formalize and record operations of acceptance, acceptance and transfer of objects fixed assets within an organization or between organizations. A unified form of the act of acceptance and transfer of fixed assets when sold to an individual has not been approved.

Thus, the organization determines the form of the primary accounting document for processing the transaction for the transfer of a car to an individual under a sale and purchase agreement (acceptance certificate) independently. We believe that the unified form N OS-1 "Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures)", approved by the Decree of the State Statistics Committee of Russia dated 01.21.2003 N 7, can be taken as the basis for the act of acceptance and transfer of a car.

According to paragraph 5 of Directive of the Bank of Russia dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (hereinafter referred to as Directive N 3210-U), acceptance of cash by a legal entity , individual entrepreneur carried out according to incoming cash orders 0310001.

At the same time, clause 5.2 of Directive N 3210-U admits that 0310001 can be issued at the end of cash transactions on the basis of a control tape removed from cash registers for the total amount of cash accepted, with the exception of cash amounts accepted in the course of activities payment agent, bank payment agent (subagent).

The unified form N KO-1 "Incoming cash order", approved by the Decree of the State Statistics Committee of Russia dated 18.08.1998 N 88, is mandatory for use (see information of the Ministry of Finance of Russia dated 04.12.2012 N PZ-10/2012, letters of the Ministry of Finance of Russia dated 04.02.2015 N 03-03-10/4547, dated 05/27/2014 N 03-03-10/25243).

Accounting

In accordance with paragraph 29 of PBU 6/01 "Accounting for Fixed Assets" (hereinafter referred to as PBU 6/01), the value of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting. The disposal of an item of property, plant and equipment takes place in the event of a sale.

If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the agreement (clause 30 PBU 6/01).

According to paragraph 31 of PBU 6/01, income and expenses from writing off fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses (clause 7 PBU 9/99 "Income of the organization", clause 11 PBU 10/99 "Expenses of the organization").

The Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application (hereinafter referred to as the Chart of Accounts and Instructions), approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, provides that in order to account for the disposal of fixed assets to account 01 "Fixed assets" a sub-account "Retirement of fixed assets" can be opened. The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit. Upon completion of the disposal procedure, the object is debited from account 01 "Fixed assets" to account 91 "Other income and expenses".

Based on the Chart of Accounts and Instructions, account 62 "Settlements with buyers and customers" should be used to summarize information on settlements with the buyer in this situation.

In view of the foregoing, the transaction in question can be reflected in accounting as follows:

Debit 62 Credit 91
- reflected the proceeds from the sale of the car;

Debit 91 Credit 68
- VAT charged;

Debit 01, sub-account "Retirement of fixed assets" Credit 01
- decommissioned initial cost car;

Debit 02 Credit 01, sub-account "Retirement of fixed assets"
- written off the amount of accumulated depreciation;

Debit 91 Credit 01, sub-account "Disposal of fixed assets"
- written off the residual value of the car;

Debit 50 Credit 62
- received payment for the car.

income tax

The object of taxation for income tax for Russian organizations that are not members of a consolidated group of taxpayers is profit, defined as the difference between the income they receive and the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation (Article 247 of the Tax Code of the Russian Federation).

The amount of money due to the seller organization for the car should be considered as proceeds from the sale of goods, which for the purposes of taxation of profits is recognized as income from sales (clause 3, article 38, clause 1, article 39, clause 1, article 248, paragraphs 1, 2, article 249 of the Tax Code of the Russian Federation). Note that when determining income, they exclude the amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (purchaser) of goods (clause 1, article 248 of the Tax Code of the Russian Federation).

When applying the accrual method for income from sales, the date of receipt of income is the date of sale of the goods, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in payment (clause 3 of article 271 of the Tax Code of the Russian Federation). Consequently, the income from the sale must be recognized in the tax accounting of the selling organization on the date of transfer of ownership of the car to an individual (clause 1, article 39 of the Tax Code of the Russian Federation).

For the purposes of taxation of profits on the basis of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation). Reasonable and documented expenses (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation - losses) incurred (incurred) by the taxpayer are recognized as expenses.
By virtue of par. 1 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling depreciable property, the taxpayer has the right to reduce income from such operations by the residual value of depreciable property, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation as the difference between the initial / replacement cost and the amount of accrued depreciation (the residual value is calculated based on tax accounting data).

Therefore, when selling a car, the proceeds from its sale can be reduced by its residual value.

VAT

An operation to transfer ownership of a car located in the territory of the Russian Federation to an individual for the purposes of VAT taxation should be considered as an operation for the sale of goods, which is an object of VAT taxation (clause 3, article 38, clause 1, article 39, paragraphs 1 item 1 article 146, article 147 of the Tax Code of the Russian Federation).

In general, the tax base for VAT when a taxpayer sells goods is determined as the cost of these goods, calculated on the basis of prices determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation, taking into account excises (for excisable goods) and without including VAT in them, clause 5.1 of Art. 154 of the Tax Code of the Russian Federation in this situation are not subject to application, tk. the car was included in property, plant and equipment, therefore, was not purchased for resale.

Encyclopedia of solutions. Transfer of the car under the contract of sale;

Encyclopedia of solutions. Essential terms of the contract of sale;

Encyclopedia of solutions. Accounting for the disposal of fixed assets during the sale.

Prepared answer:
Legal Consulting Service Expert GARANT
Arykov Stepan

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of MoAP Melnikova Elena

The material was prepared on the basis
individual written consultation provided as part of the service
Legal consulting.

Most car owners at least once decided to sell the car. In this situation, in addition to the need to find a suitable buyer, the question arises of the legal execution of the transaction, including what documents are needed to sell the car.

How to carry out the sale in accordance with the requirements of the law? What documentation is required for the sale of a car and how to draw up a contract correctly?

Algorithm for the sale of vehicles to an individual.

To transfer the property to another person, you need:

1. Collect and prepare documents for the sale of a car.
2. Enter new data in the data sheet. Entries are confirmed by the signatures of the parties indicating the date of signing.
3. The buyer should contact the traffic police to register the car in his name.

In accordance with the Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605, a car with numbers is currently being sold, unless the seller has special wishes to keep the numbers for himself. In practice, this means that when the owner changes, it is not necessary to change the numbers. This innovation relieves the buyer of the obligation to pay a fee for registration marks.

In addition, the Order made the following changes:

1. There was no need to remove the car from the register and issue transit numbers before selling.
2. Certification of the contract of sale by a notary has become optional.
3. It became possible to register the car regardless of the address of registration. At the same time, numbers of the region in which the applicant is permanently registered are issued.

Thus, a car seller in 2020 may not appear at all in the traffic police. The exception is when the former owner wants to keep the old numbers. In this situation, the traffic police will issue new registration plates for the car being sold, and leave the old ones with the applicant for up to 180 days.

Often, sellers have a question about what will happen if the new owner does not register the vehicle in his name within 10 days. In this case, according to the new regulation, the former owner has the right to terminate the registration by submitting an appropriate application to the traffic police.

Documents required for the transaction.

The answer to the question of what documents are issued when selling a car is the following list:

1. Documents proving the identity of the buyer and seller.
2. Documentation for transport (PTS, registration certificate, OSAGO, certificate of registration).
3. Purchase and sale agreement.

How to draw up a contract?

An agreement under which the transfer of ownership of the machine to another person can be executed in a simple written form or orally. In the second case, a joint appearance of the seller and the buyer in the traffic police is necessary. At the request of the parties, the agreement can be certified by a notary, however, this will entail additional costs.

When selling a car to an individual, documents are drawn up in accordance with the requirements of the law. The contract of sale requires that the data be filled in with ink of the same color - blue or black. The agreement is drawn up in 3 copies: 2 - to the buyer, 1 - to the seller.

The contract must reflect:

1. Place and date of signing the contract.
2. Information about the parties to the transaction, including details of passports.
3. Details of the number and registration certificate of the car.
4. vehicle characteristics.
5. Car cost.
6. List of documents transferred to the buyer.

The agreement is sealed by a resolution of the parties indicating the date of signing.

You can generate an agreement according to your data on the website http://gai.ru/registration/autosale/, or download a standard agreement from the link at the end of this article, print it out and fill it out manually.

Video: We fill out the contract for the sale of a car correctly

What should the buyer receive upon completion of the transaction?

Many car owners are concerned about what documents are transferred to the buyer. The new owner of the car has the right to receive from the seller:

1. PTS (technical equipment passport), on the pages of which information about the change of owner is reflected.
2. Technical inspection coupon or diagnostic card.
3. Vehicle registration certificate.
4. Insurance policy with changes regarding the owner. When the policy expires, insurance for a new period can be paid by the buyer.
5. Copies of receipts confirming the fulfillment of the obligation to pay fees, taxes and fines.
6. A certificate from a financial institution stating that the loan has been fully repaid if the car is credit.
7. A copy of the general power of attorney when the sale is carried out by a trustee.

Together with the documentation, the keys to the car are handed over. The buyer, in turn, transfers the amount indicated in the contract to the seller.

In most cases, when buying a car on the secondary market, we are talking about transactions between two individuals. There is nothing complicated here. The current legislation and regulations make it possible to make a purchase under the PrEP and with a basic set of necessary documents.

Using the official website of the traffic police, you can quickly find out if the seller has debts, unpaid fines, a ban on registration actions and other information that can help not make a mistake with a purchase and not contact a scammer.

Much less often, the question arises of how to sell a car if the transaction is carried out by selling the vehicle from a legal entity to an individual. The very fact of a transaction with a legal entity (LE) initially causes more confidence, which is due to the status of the seller. But in practice, this is a much riskier option than a regular transaction between individuals.

In order to conduct everything safely and transparently, reducing all possible risks to a minimum, you need to clearly understand how an agreement is drawn up, what needs to be checked and what nuances to pay attention to Special attention. Otherwise, you risk encountering additional difficulties and problems that will entail.

When are cars sold?

It should be immediately clarified that we are talking about transactions with companies and organizations that carry out a private sale, and do not do it for commercial reasons. The same car dealerships that sell used cars are also a legal entity. But in their case, everything is more transparent and understandable, since their activities are directly related to car sales for profit.

Here, the question concerns companies that conduct a different type of activity, but which have vehicles on their balance sheet. For one reason or another, it becomes necessary to sell them. Anyone can act as buyers, including ordinary individuals.

In practice, the sale of a car by a legal entity directly to an individual can be due to several reasons:

• the vehicle is being prepared for write-off from the company's balance sheet, since its depreciation period ends;
• the machine has reached a certain level of wear;
• existing vehicles are no longer required by the enterprise;
• the fleet has been updated, and old cars need to be disposed of;
• there is a procedure for reorganization of the enterprise;
• the liquidation procedure of a legal entity has begun;
• cars are sold to pay off debts or cover expenses.

As you can see, there are really many options. Some are completely transparent and do not cause suspicion. Others are extremely dubious. It is important to correctly approach the issue of choice, and be sure to complete the full verification procedure. And for this it is not at all necessary to pay big money.

What is the difference between standard DCT

If you decide to come to grips with the question of how to properly sell a car from a legal entity, that is, an enterprise or organization, to an individual, you need to understand all the features of this procedure. Comparing it with the standard monetary policy, which is drawn up when selling cars on the secondary market between individuals, there is no fundamental difference with the situation under consideration. LE and FL enter into agreements with each other according to the same standard scheme.

But there are several features, if ignored, problems can await not only the buyer, but also the seller himself in the future.

Here, special attention should be paid to checking the legal purity of the fact that a legal entity sold a car, as well as to clarify some points related to paperwork.

If we take as a basis the very structure of the transaction, then it will be identical to the one provided for two individuals. The agreement is based on the rules and laws prescribed by the traffic police and the Civil Code.

How is legal due diligence carried out?

When planning to conclude a transaction with a legal entity, it should be understood that the level of legal risk for the buyer is extremely high, unlike that which exists in a normal transaction between individuals.

The peculiarity of the situation is as follows. Legal entities are active, and not always successfully. The presence of problems in companies and organizations is quite common. Some of them may negatively affect people who want to buy a car from such a company.

Legal entities may have a long list of financial obligations that they have not fulfilled. Moreover, responsibility for them extends to all assets. And among them, vehicles that are on the balance sheet are among the first due to their high cost.

If you buy a car, while making certain inaccuracies, other organizations, to which the legal entity acts as a debtor, may require the return of assets by seizing the vehicles. As a result, a person loses, it would seem, a car bought in accordance with all the rules and laws, additionally losing money.

You can avoid such situations by carefully checking the legal entity before concluding a deal with it. The presence of any suspicions and problems suggests that it is impossible to contact him. It is better to look for other options with a more transparent history and with minimal risks.

If a legal entity is currently selling a car that is on its balance sheet to an individual, then you need to check its history and current status. It will not be superfluous to find out whether the organization makes tax deductions, that is, whether it pays taxes in full. In addition to taxation, there are a number of other points that the buyer should be interested in. Alas, the company's cars are currently not uncommon. Thus, they get rid of assets, receive money, and then the responsibility is shifted to the buyer.

Extract from the Unified State Register of Legal Entities

You should start with an extract from the unified state register of legal entities. This is the simplest, but mandatory check. By excluding it, the chances of encountering scammers will increase several times.

The extract allows you to get information about the legal entity, analyze its activities, find out about possible problems and discrepancies with the information that the legal entity provides to the legal entity when selling a car. It will contain information and identification codes, with the help of which it is already possible to collect a complete package of necessary and useful information from other databases.

To obtain an extract, almost any information about a legal entity that is in the public domain is suitable. Namely:

• official name;
• the name of the CEO or founders;
• legal address;
• OGRN;

The same OGRN, that is, the main state registration number, must be indicated in the PTS for the car being sold. That is, getting all this information is not difficult.

If you find out that a legal entity is selling a car that interests you, the first thing to do is call the company at the specified phone number. When the conversation ends successfully, you will not have the desire to refuse the transaction, you need to do the following:

• At the interlocutor or from the announcement itself, rewrite the full exact name of the enterprise.
• you can get basic information about the company. Usually this is a TIN, PSRN, etc. For an additional fee, you will be presented with a complete package of information, but it is not necessary to pay here. There are other ways to do the same for free.
• Then go to the website of the tax service. There is a section with information about state registration. In the appropriate field to fill in, enter the TIN or PSRN. You can also indicate the official name of the legal entity there, but usually the information by code is more accurate and correct.
• Click the search button and get a link to the extract in response. The document is downloaded in PDF format.

When the extract is received, you can take the information from the ad or from the information that was provided to you over the phone and compare it with those issued by the tax service website.

When analyzing, keep the following points in mind:

• The main activity of the organization must necessarily coincide with the one indicated by the seller in the ad.
• Look at the registration date. If it is a young firm, it will automatically be considered suspicious.
• Learn who the CEO is. It is he who has the right to sign the DCT during the sale, since he acts as an official trustee.
• Check if the company has co-founders. When a company is small, but an expensive car is being sold, written consent from the co-founders may be required. Without their signature, the deal can easily be invalidated.

In addition to the extract, additional measures can be taken to verify the legal entity.

Additional verification methods

Starting with an extract from the Unified State Register of Legal Entities and analyzing it, this does not seem to be enough for everyone. And this is the right decision, since there are other services and ways to find out the true current state of the organization, verify the legality of their activities, check for facts of fraud, etc.

• One day companies. Previously, through the website of the Federal Tax Service, it was possible to check for suspicions that the organization was a so-called one-day organization. But the service has stopped working.
• Tax debt. Such a check is carried out in order to eliminate suspicions of the incapacity of the organization. The database of the Federal Tax Service necessarily contains information about those who do not pay taxes and do not provide reports. Relevant for those who have a debt for more than 1 year. To do this, on the website of the department, you must select the section on the presence of debts of legal entities and enter in the TIN field.
• Registration changes. Here, on the website of the Federal Tax Service, a check is carried out on the fact of submission of documents related to changes in current registration data. Changes are registered faster than the register with extracts from the Unified State Register of Legal Entities is updated. Moreover, the delay can be 2-3 weeks from the moment the changes are made. If you see during the check that there are registered new documents, be sure to wait until they are entered into the register. It is necessary to go to the document information section, enter the PSRN and the full name of the legal entity in the search box.
• Bankruptcy. To verify this information, use the federal bankruptcy registry service. If the company went bankrupt or the procedure for obtaining this status began, it is potentially more risky to purchase cars from them. If, according to the entered data, the service reports that nothing was found, that's good.
• Arbitration claims. Their presence is checked through the Electronic Justice website. It happens that there are pending lawsuits for the legal entity. Before entering into a deal with him, clarify what exactly the claims are related to.
• Judicial enforcement proceedings. This will require the website of the bailiffs of the Russian Federation. If the company has a writ of execution, there is a chance that the car will be arrested as soon as you buy it and try to register it.

In most cases, to obtain information, it is enough to have a TIN and know the full name of the company.

Features of the deal

If all verification activities were successful, the procedure for selling a car or other car by a legally pure person to an individual can be started. There is a certain procedure for concluding a transaction, which must be followed.

Yes, in comparison with the standard PrEP between individuals, the situation under consideration is not much different. But there are some points that concern:

• representative of a legal entity;
• payment.

All these questions need to be considered in more detail.

Representative

When a legal entity sells vehicles on its balance sheet, the implementation provides for the presence of an official authorized representative who has the right to carry out such transactions.

In fact, anyone can play the role of representative. But it is highly recommended to conclude transactions only if the representative is an employee of a mid- or top-level company. It is better if it turns out to be a person whose activities in the company are directly related to cars. Namely, the head of the fleet, the chief engineer, the accountant, etc. The general director is considered the best option, since he has permanent powers to conclude such transactions, without the need for a power of attorney.

If the representative is not the CEO, then a power of attorney is required for him. Check the power of attorney. Do not agree to sign a document if the power of attorney is presented in the usual written form by hand, and even without seals or signatures. This must be a strictly printed power of attorney certified by a notary. Even better on letterhead. Ordinary powers of attorney are easy to forge and challenge.

The documents

If everything is fine with the power of attorney, you can proceed to the contract for the sale of a car from a legal entity to an individual.

In this case, a standard package of documents is needed. It includes documentation for the machine itself, as well as paperwork for the transaction.

When you buy a car from a legal entity, it is better to use a sales contract to sell this car to an individual. But since an organization is involved in the transaction, it is imperative to enter all the necessary information about the legal entity in the field about the seller. Namely, the data of the enterprise, fixed with a corporate seal, information about the official representative and the signature of the latter.

It is important to understand that the purchase of a car from an official legal entity by an ordinary individual is a rather risky procedure. We must not allow the slightest chance for the legal entity to cancel the transaction in the future, return the car to itself and not return the money to the buyer. In such a situation, the purchase is accompanied not only by preliminary organization, but also by the need to competently draw up and fill out all the documents.

There is a mandatory minimum of information that must be included in the DCT:

• full and official name of the legal entity;
• legal address;
• data from the civil passport of the authorized representative.

Be sure to include in the contract a column-link, which leads to a notarized power of attorney on the transfer to the representative of the legal entity of the relevant powers to conclude the transaction.

The DCT itself, in principle, can be drawn up in a written free form. But it would be better if the parties use a special form for this, which is relevant specifically for transactions between legal entities and individuals.

A separate form is an act of acceptance and transfer. Again, free compilation is allowed, but it is better to take the proprietary or universal form OS1.

At the transaction, the buyer must check the list of documents prepared by the seller, the decision of the management to sell the car, as well as an expert opinion on the market value of the car.

Selling decision

Be sure to include in the package of documents provided. Usually this is a management order or a protocol with a decision of the organization's board of directors.

This decision is certified by signatures and seals. It should check the availability of information about the car, its buyer and the terms of the transaction. One copy is given to the buyer. This is due to the possible verification of the transaction by the fiscal services. They may be suspected of violating Article 40 of the Tax Code. It is related to transactions between related parties.

Short explanation. This article controls cases when an employee of the same organization buys a car from a legal entity. A common practice in which the cost of a car is significantly reduced, and therefore tax deductions are much less.

Expert opinion

There are companies that, in order to circumvent tax obligations, use shell buyers to their advantage. In order to prevent this from happening, another mandatory document was provided for the transaction between the sole proprietorship and the legal entity. This is an expert opinion.

Moreover, the expert must be independent, and he assesses the reality of the cost of the vehicle. The seller's representative cannot act as an expert.

It is important here that at least approximately is indicated in the conclusion. Otherwise, the transaction may be checked by tax services and other authorities, recognizing it as a fact of corruption or a financial crime. It is unlikely that anyone will want to become a participant in such proceedings.

Payment

The final stage of the transaction will be the payment of the cost of the purchased car.

Experts advise doing this through the legal entity's cash register, which must be equipped with a certified cash register. Upon completion of the payment, the cashier issues a cash order certified by printing to the buyer.

When the payment is made, signatures are put in the act of acceptance and transfer, the buyer is given a full package of documents and all keys to the car.

If there is no cash register in the company, then the transaction is carried out through the accounting department. Both cash and non-cash payments are possible. When making a cashless payment, a bank transaction is carried out using a special receipt PD4. It must contain the number of the contract of sale, information about the buyer and information about the seller.

Individuals can buy a car sold by a legal entity. The transaction is more complex and risky than a regular private-to-individual PrEP, but sometimes has its own advantages. Namely, a good offer from a financial point of view.

If this is a company that has been on the market for a long time, openly conducts its activities, there is no need to talk about risks. But everything always needs to be checked in advance, and not already upon the fact of the signed DCT and the act of acceptance and transfer.