Sale of a car by an enterprise to an individual. Documents and algorithm for selling a car

Each owner personal transport, sooner or later thinks about changing or selling the "workhorse".

In order to make a deal profitable, and most importantly - legally, it is necessary to take into account a lot of nuances and details. Very often, the subject of many commercial transactions is a car.

Many sell it for the purpose of obtaining additional income or to reduce maintenance costs. To regulate the vehicle resale process, the guide Russian Federation introduced a special duty on their sale, which not to be confused with the transport fee for the sale.

According to the current Tax Code of the Russian Federation, profit from the sale of movable and subject to mandatory taxation.

general information

According to Russian law income tax amount individuals is regulated by Article 23 of the Tax Code of the Russian Federation.

On the this moment subject to income tax all profits of the taxpayer, which he receives both in cash and in kind.

Selling a car is no exception. The fact of sale is considered as income, and accordingly subject to income tax. Tax rate may vary depending on income and how it is earned. The base tax rate for renting or selling a personal car is 13% of the proceeds.

Transport

In order to finance the repair and reconstruction of roads in Russia, it was introduced. A financial fee of this kind is mandatory for owners of all vehicles, the list of which is indicated in article 356 of the Tax Code of the Russian Federation.

It is regional - the Tax Code regulates only general order taxation, terms and size of the base rate. Other aspects are changed by regional authorities. All vehicles are subject to taxation., which are included in the database of Gostekhnadzor and traffic police. The tax must be paid once within 365 days.

Don't agree to sell your personal car by proxy. Very often unscrupulous buyer does not put it on re-registration, and then you will remain the actual owner of the transport. feature transport tax is that it is paid not by the one who uses the vehicle, but by the one who is the car registered to.

If within 10 working days, the buyer did not reformulate, it is possible to stop registration with the traffic police.

In this case, the vehicle is served wanted, and the owner is exempt from paying the transport duty.

About payment rules transport tax You can find out by watching this video:

Sum

The amount of tax duty when selling a car, it can vary depending on many indicators. Sometimes the amount of tax reaches an impressive amount, and in some cases no need to pay at all. When calculating the amount of the fee, it is important to remember that the base income rate is 13% of the sales amount. Several factors can influence the amount of tax payments:

• t when selling a car;
• duration of vehicle ownership;
• lack of profit when making a sale.

Depending on how long the car has been owned, the seller is eligible to receive. Pretend to income tax reduction is possible in the following cases.

You have owned a car for less than 3 years. In this case, the duty on the income of individuals is imposed on the amount of the sale, taking into account the property deduction in the amount of 250 thousand rubles.

Example.

You bought a car 2 years ago, and want to sell it for 800 thousand rubles.

In this scenario, the difference in price and tax deduction is taxed: 800 - 250 \u003d 550 thousand rubles.

Tax amount will be 13% of 550 thousand rubles. In total, you need to pay income tax of 71.5 thousand rubles.

If the sale price of the car is lower than the amount of the tax deduction, income tax not charged.

If the car was owned by the seller for more than 3 years. The amount is equal to the amount of the sale of the car. So the seller exempt from paying duties.

In the event that the vehicle was owned less than 3 years, You have the opportunity to reduce the amount of income contribution by an amount equal to the cost of purchasing a car.

Example. When buying a car, expenses in the amount of 500 thousand rubles were made. It is documented that the car belonged to you for 1 year. The selling price of the car is 800 thousand rubles. When selling a vehicle tax amount will be: 800 - 500 \u003d 300 thousand rubles. 13% of RUB 300 thousand equals RUB 39 thousand in income tax.

If personal transport was borrowed, and you still have an agreement with a banking institution and a debt payment schedule, you can try add overpaid interest at a credit rate in the amount of expenses when purchasing a car.

In the case when the amount of expenses during the purchase exceeds the final cost of the car, the seller exempt from duty. Payment checks and orders can confirm expenses when buying.

About whether you need file a tax return and pay taxes when selling a car, you can learn from the video:

Difference in taxes when selling to individuals or legal entities

In case of registration purchase and sale agreements with individuals, according to the legislation of the Russian Federation tax on the sale of a car the seller pays through a bank branch.

If the buyer is entity or an individual entrepreneur, the Tax Inspectorate assesses him as a tax agent of the seller.

In this case, the buyer obliged to pay tax in the amount of 5% of the selling price of the car. The procedure and amount of payment is regulated by Article 173 of the Tax Code of the Russian Federation.

Payment procedure

Each seller who has signed and certified the contract of sale, must file a declaration to the tax authorities. The declaration is filled out using special computer programs that can be downloaded from the official website.

The declaration must be accompanied by photocopies of papers, confirming the amount of expenses for the purchase and payment of the car - a contract of sale and a reference account. Declaration is submitted next year after making a profit.

Example. If the sale was made in 2014, the declaration must be completed and submitted between January 1 and April 30, 2015.

On the basis of such a document, the Tax Inspectorate issues a check for payment of income tax. It must be paid within 1.5 months from the date of receipt of the declaration.

Special cases

A situation may arise when you are forced to put up for sale a car that recently purchased.

In this case, the cost of buying a personal vehicle, taking into account inflation, covers its selling price.

Since there is no income from the transaction - no need to pay tax.

Example: You bought a car on September 29, 2014 for 900 thousand rubles and sold it on October 29 for 800 thousand rubles. The duty will be: 800 (car cost) - 900 (purchase costs) = 0 rubles.

Owners trucks pay income tax in the same way as the owners of passenger cars. Exception is the fact that tax on the sale of a truck is only paid when it is the second sale of the vehicle in the current year.

Before selling personal vehicles, it is worth considering in detail all possible options. Pay income tax on an expensive car- pleasure is doubtful. Sometimes it's enough wait a while to make the sale more profitable.

In any case, in order to sleep peacefully, make it a habit save all documents and papers, which confirm the fact of sale of the car. It must be remembered that when evasion from paying income tax, you will impose a fine.

The size of which sometimes reaches 30% of the tax amount. Fill out the declaration on time, and without unnecessary problems report on income. Do not remain indebted to the state.

Details on how pay car sales tax, in this video:

Do you want to buy a long-awaited car? Have you been saving for this purchase for a long time and don't know how to do it right? First you need to decide what kind of car you will take. Will it be a used car or a brand new car from the salon. Everything is easier with a new car. Representatives of the car dealership will prepare all the necessary documentation and explain in detail to you the nuances of buying a vehicle. Today we will tell you how to correctly execute a car purchase and sale transaction between individuals.

In the case of acquiring a car from the hands (from an individual), you need to be more careful. After all, the buyer often does not pay attention to such an aspect as the legal purity of the transaction. Fraudsters love to enjoy the trust of naive citizens. And it is very difficult to prove your case if you have been deceived. Why engage in lengthy litigation when you can prevent the negative situation associated with buying a car?

Stages of buying and selling a car

The seller and the buyer must discuss all the details of future cooperation before the start of the transaction, including agreeing on the cost of the car.

The purchase and sale of a car consists of the following steps:

• drawing up a contract of sale, signing the document by the parties;
• filling out PTS;
• broadcast Money, documentation and machines;
• carrying out registration actions by the owner in the traffic police;

Before concluding a contract, carefully inspect the car for damage, check whether it is registered, whether it has been stolen, whether the car is pledged or impounded.

Don't forget that Since 2013 there have been a number of changes relating to the sale or purchase of a car. They are as follows:

• the car does not need to be deregistered upon subsequent sale or purchase;
• Previously, the registration of the car was carried out at the place of residence of the owner. Now these actions can be performed anywhere in the Russian Federation;
• you need to get transit numbers only when you are going to leave the state;
• the time of registration actions by the traffic police was reduced;

Previously, it was necessary to remove the car from the register, but after such useful innovations, this is not necessary, and therefore less time is spent on paperwork. Also pay attention to the technical equipment passport, it must belong exclusively to the seller and there must be free spaces in it for entering new data.

Filling out the PTS

After signing the contract of sale, the TCP is filled out. The data of the new owner of the vehicle, the address and date of transfer of the car are entered there. Information about the contract is recorded in the column “Document of Ownership”, after which the buyer and the former owner of the car are signed. Only after filling out the TCP can you transfer money for the car.

The buyer receives a contract of sale, title, certificate of registration of the car on state records, a technical card. inspection, transit numbers.

Before filling out the technical equipment passport, make sure it is authentic, at least with the help of elementary watermark checking. If in doubt, you can invite a qualified lawyer to the sale and purchase transaction, who will check the status of all documents submitted by the seller. But you can, for example, independently check the number of units and the body, ask about changes in the car, find out if it was beaten or could be involved in an accident.

​After filling out the sale and purchase agreement and the TCP, as well as mutual settlements, the moment comes for registration actions at the state traffic inspectorate. There are also some tricks here. A valid technical inspection card allows you to purchase OSAGO from an insurance company.

So, you have an OSAGO policy in your hands. What to do next? After the car is insured, you can safely contact the next territorial bodies traffic police at your place of residence. If you just have to get an insurance policy, you will have to wait ten days and only after this time apply for registering a car with the traffic police. Registration is the final step in buying a car. After that, it is considered the property of the car owner and can be safely used.

Feel free to ask the owner for details about the condition of the car, check all the documentation provided to you, pay attention to the external and internal condition of the car. Involve lawyers if you are unsure of the legality of the transaction. Then the car will be a really successful and long-awaited purchase for you.

There are a huge number of cars on the auto market that people want to sell. At the same time, they often refuse to sell the car, because the buyer is a legal entity. After all, it is not entirely clear how the sale and purchase procedure should take place, what documents are needed and what consequences such a transaction may follow. Let's explore these issues in this article.

The procedure for selling vehicles to a legal entity

Such a purchase and sale procedure has its own characteristics, primarily related to the need to accept a vehicle on the balance sheet of a legal entity. If you do not know the intricacies of this operation, then you can not only lose the monetary benefit from the transaction, but also suffer unplanned losses. Otherwise, the procedure for selling a car to an organization does not differ much from a similar procedure between two individuals. So here are the highlights of the deal:

1. Inspection of the car by the buyer. Often a representative of a legal entity (buyer) can set a requirement to pass a technical inspection of a vehicle at any station Maintenance. The seller can refuse, but then the transaction, most likely, will not be. Such a procedure is paid by agreement, but usually it is the responsibility of the buyer.
2. Price setting. At the same time, it is worth remembering that if the car costs more than 125,000 rubles and it has been owned for less than three years, then you will have to pay income tax. In the case of a transaction with a legal entity, it will not be possible to “enter” an underestimated amount into the contract.
3. Drawing up a contract of sale. Most likely, this responsibility will be assumed by the buyer. For the seller, this is much more convenient, since you do not have to look for the contract form yourself and spend time filling it out.
4. Transfer of money. This can happen both non-cash and in cash.
5. Receipt by the buyer of the car and documents.

Article 161 of the Civil Code of the Russian Federation obliges the parties to such a transaction to formalize everything in writing. At the same time, it is not necessary to use a standard sales contract, and for a legal entity this document is not optimal at all, since its structure is not designed for various operations (including accounting) within the organization. A profitable alternative would be to conclude a transaction on the basis of a procurement act, and even if an individual insists on drawing up a DCT, the procurement act can be drawn up as an additional document confirming the transaction.

Features of the contract of sale

A legal entity can conclude a deal in three ways: according to the DCT, according to the procurement act (standard form - OP-5) or immediately according to these two title documents. If the transaction is executed by a representative of a legal entity, then he must have a notarized power of attorney with him, since the seller has the right to demand it. In other cases, a power of attorney is not needed (for example, if the transaction is concluded by the general director). When selling a car to a legal entity, you need to make sure that the sales contract is drawn up correctly. In order of priority, it should indicate:

1. Name of the contract, date and place of drawing up.
2. Parties to the agreement. The seller indicates his data, and the column "buyer" should contain the name of the legal entity, the full name of its representative and the details of the document on the basis of which he participates in the transaction (charter of the organization, power of attorney, etc.).
3. Subject of the contract. It describes the characteristics of the car, VIN number, year of manufacture, etc.
4. Obligations and rights of the parties.
5. Payment procedure (cash, non-cash payment).
6. Liability of the parties that they may incur in case of violation of the terms of the transaction.
7. Dispute resolution methods.
8. Additional items as agreed by the parties.
9. Details of the parties. Unlike a contract of sale between individuals, all details of the legal entity (buyer) must be indicated here, including PSRN, TIN, current and correspondent accounts. The seller indicates only passport data.
10. The seller puts his signature, and on the part of the seller, a representative and an accountant sign, an imprint of the organization's seal is also required.

That is, the difference from a similar agreement concluded between individuals is only in specifying the details of the organization and the data of its representative. If, in addition to the contract, a procurement act is drawn up, then the same information must be indicated in it as in the DCT. When accepting a car on the balance sheet of an organization, it is on such an act that it will be necessary to put a stamp of a legal entity (but only if an act of acceptance and transfer of form OS-1 is not drawn up).

Scheme for VAT compensation

After the transaction for the sale of a car from an individual to a legal entity is completed, all responsibility, including the obligation to pay tax, lies with the buyer. In general, buying a vehicle from an individual is not the most profitable investment. After all, a private person does not keep financial records and accounting, respectively, and the car will be sold without value added tax, that is, the company's losses will amount to 18% of the purchase price. How to act in this situation and minimize the costs of the organization? To do this, you need to contact third parties - commission shops or agencies. The participation of an intermediary is also beneficial for the seller - you can be sure of the "purity" of the transaction and timely payment. The organization that is the purchaser receives the car, saves a significant amount, since the amount of payment for the services of a thrift store is much lower than VAT. This procedure goes like this:

• The seller enters into an agreement with a thrift store;
• The buyer transfers money to the account of the intermediary;
• The intermediary draws up payment documents for a legal entity, including VAT, is transferred to the buyer;
• The intermediary issues money to the seller (in cash or transferred to a bank account).

At the same time, commissions range from 3 to 7% for intermediary services, which is significantly less than 18% for VAT. Further, the legal entity has only 10 days to register the car with the state traffic inspectorate. And since earlier the owner of the vehicle was an individual, this will not affect the procedure for registering the purchased car with the traffic police. You can contact any of the departments, regardless of the location of the company and provide the following documents:

• An application that can be downloaded on the Internet or taken at the traffic police department;
• Power of attorney, authorized person to perform registration actions;
• Identification document of the representative;
• Vehicle passport;
• Certificate of registration of the vehicle of the previous owner;
• Title document for the car (contract of sale);
• OSAGO policy;
• Extract from the unified state register of legal entities;
• Copies of payment receipts for the payment of state duty;
• An extract from the order by which the registered car was put on the balance sheet of the organization.

Before registration, a legal entity is obliged to pay a state fee for a vehicle registration certificate - 850 rubles. If the car was purchased with license plates, then no more costs are needed, but if the vehicle was sold without license plates, then another 2,000 rubles will have to be paid for their issuance. The legal entity makes payments by bank transfer.

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 a 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, to verify the legitimacy of their activities, to 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, chief engineer, accountant, etc. The general director is considered the best option, since he has permanent authority 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.

It is imperative that the contract contains 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.