Documents for selling a car to an individual

Documents and algorithm for selling a car

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

How to carry out a sale in accordance with legal requirements? What documentation will be required to sell a car and how to draw up a contract correctly?

Algorithm for selling vehicles to individuals.

To transfer ownership of a car to another person, you need to:

Collect and prepare documents when selling a car.
Enter new data into the technical passport. The entries are confirmed by the signatures of the parties indicating the date of signing.
The buyer should contact the traffic police to register the car in his name.

In accordance with Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605, a car with license plates is currently being sold unless the seller has special wishes to retain the plates for himself. In practice, this means that if the owner changes, there is no need to change the numbers. This innovation relieves the buyer of the obligation to pay a fee for registration plates.

In addition, the Order made the following changes:

There is no longer any need to deregister the car and issue transit license plates before selling it.
Certification of the purchase and sale agreement by a notary has become optional.
It is now possible to register a car regardless of the registration address. In this case, the numbers of the region in which the applicant is permanently registered are issued.

Thus, a car seller in 2019 may not appear at the traffic police station at all. The exception is when the former owner wishes to retain the previous 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 regulations, the previous owner has the right to terminate registration by submitting a corresponding application to the traffic police .

Documents required to complete the transaction.

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

Identification documents of the buyer and seller.
Documentation for transport (PTS, registration certificate, OSAGO, certificate of registration).
Agreement regarding purchase and sale.

How to draw up a contract?

An agreement under which the ownership of a car is transferred to another person can be drawn up in simple written form or orally. In the second case, a joint appearance of the seller and buyer at the traffic police is required. At the request of the parties, the agreement can be certified by a notary, but this will entail additional costs.

Documents when selling a car to an individual are drawn up taking into account the requirements of the law. For the purchase and sale agreement, there is a requirement to fill out the data in one color of ink - blue or black. The agreement is drawn up in 3 copies: 2 for the buyer, 1 for the seller.

The contract must reflect:

Place and date of signing the contract.
Information about the parties to the transaction, including passport details.
Details of the vehicle number and registration certificate.
Vehicle characteristics.
Car cost.
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 using 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 and fill it out manually.

Video: Filling out a car purchase and sale agreement 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:

PTS (technical device passport), the pages of which reflect information about the change of owner.
Inspection certificate or diagnostic card.
Vehicle registration certificate.
Insurance policy with modifications regarding the owner. When the policy expires, insurance for a new period may be paid by the buyer.
Copies of receipts confirming the fulfillment of the obligation to pay fees, taxes and fines.
A certificate from a financial institution stating that the loan has been fully repaid if the car is a credit car.
A copy of the general power of attorney when making a sale by a proxy.

Car keys are given along with the documentation. The buyer, in turn, transfers to the seller the amount indicated in the contract.

Order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605 significantly simplified the procedure for selling a car, but you should still know what documents are needed to sell a car and in what order the transaction is carried out, as well as the buyer’s rights to receive everything related to his purchase, documentation.

Sale of a car by an organization to an individual

A legal entity has the opportunity and right to sell the car it owns not only to companies, but also to individuals. Accordingly, a private person has the right to acquire ownership of this car. Such transactions have significant nuances. How to properly prepare a package of documents, what cost of a car should be reflected in the purchase and sale agreement, what the Tax Code says about such transactions, the composition of the accounting entries for the transaction - this is not a complete list of issues that the accountant of the selling organization has to resolve.

Agreement and other documents

The main document confirming the sale of a car between a legal entity and an individual is the purchase and sale agreement. The agreement does not currently contain any special features or innovations compared to previous periods. At the same time, its content must comply with the norms of civil legislation of the Russian Federation.

A standard car purchase and sale agreement is drawn up according to the norms of the Civil Code of the Russian Federation, Art. 161, 454, 458, 130, 224, 223. It must include:

date and place where it was concluded;
details of the parties (personal passport details and details of the seller-legal entity);
contents of the transaction and obligations of the parties;
detailed description of the car;
cost (in numbers and words);
how the obligations under the contract will be fulfilled: the procedure for transferring goods, transferring funds, date of transfer;
accessories, additions to the car (if available);
package of transferred documents.

On a note! Despite the fact that a car is movable property and when selling, in general, registration of rights is not required (Article 130 of the Civil Code of the Russian Federation), it must be re-registered to the new owner in the traffic police. One copy of the contract must be left with the inspectorate.

The sale of fixed assets in an organization is carried out by order of the manager. When concluding a contract and re-registration, you will need documents for the car, primarily a title. The disposal of fixed assets is documented in a package of accounting documents. When depositing cash through an individual's cash register, the buyer is given a confirming cash document and second copies of accounting documents. We will talk about them in more detail later.

Cost of the car and its price

When determining the sale price, the parties can agree on any amount. Art. speaks about this. 40 of the Tax Code of the Russian Federation, paragraph 1. Until the contrary is proven, any transaction price is considered market and legal. Tax officials have the right to check a transaction only if it contains signs of interdependence between the seller and the buyer, and therefore, according to the logic of the fiscal authorities, self-interest (clause 2 of the same article).

According to Art. 421 of the Civil Code of the Russian Federation, parties to a transaction are free to enter into an agreement, including in terms of setting the price of the goods. If a car is sold at a low price, low residual value, or significantly below the market value, it is advisable to draw up an act in which you need to indicate all the technical characteristics of the used car, including its defects as justification for the price.

A written-off car can also be sold to a private person. In this case, it would be logical to attach to the package of documents and the report a certificate from the accounting department stating that the car has been written off and is listed on the balance sheet. Independent appraisers are also involved.

Reflection of the transaction in the organization's accounting

Income is recognized by the organization at the agreed market value. In addition to the purchase and sale agreement, it is necessary to record the transaction in the primary documents. Unified forms for accounting for fixed assets do not fully meet the specifics of transferring a vehicle under an agreement between a citizen and a company.

The TORG-12 consignment note also cannot be used. The document regulating its application concerns only legal entities (Regulation of the State Statistics Committee No. 132 of 12/25/98) and inventory items, and not fixed assets to which the car belongs. For such cases, the organization must develop its own vehicle acceptance certificate form. Its form is fixed in the company's accounting policies. According to the act, a corresponding entry is made in the OS-6 card for the retired car.

Should I issue an invoice to the buyer? Obviously not, since citizens do not pay VAT and do not claim it as a deduction. This is confirmed by the position of the fiscal authorities. Yes, Art. 168-7 of the Tax Code states that in order to comply with the requirements regarding VAT, when it comes to retail services and goods, it is enough to issue the buyer a cash receipt. Art. 169-3 (1) of the Tax Code exempts a company from the obligation to issue an invoice to a citizen if the parties agreed in writing to this option. It is recommended to specify this nuance in the purchase and sale agreement.

Finally, the Ministry of Finance considers it possible to draw up only one copy of the VAT document (letter No. 03-07-09/14 dated 05/25/11 and a number of others).

The correspondence of invoices under the agreement is as follows:

Dt 62 Kt 91/1 – income from sales is recorded.
Dt 91/2 Kt 68 – VAT charged.
Dt 01/disposal of OS Kt 01 – the initial cost of transport is fixed.
Dt 02 Kt 01/disposal of fixed assets - the accrued depreciation of the sold fixed assets is recorded.
Dt 91/2 Kt 01/disposal of fixed assets - the residual value of the disposed vehicle is recorded in other expenses.
Dt 50, 51 Kt 62 – the car was paid for by an individual.

Payment is made through the cash register, with the buyer receiving cash documents confirming the deposit of money, or the deposit of money into the bank account of a legal entity from an individual is recorded.

In this case, it is necessary to use cash register, as with any transaction in which cash appears. In this case, there is no need to comply with the limit for cash payments through the cash register - it does not apply to settlements with individuals.

In NU, income from a transaction is recognized as taxable under OSNO, STS, UTII, combined with one of the above regimes. When combined with UTII, clear separate accounting is required. If the car was used in an activity subject to “imputed” income, the proceeds from it will not be taxed; otherwise, it will be. When checking the Federal Tax Service, they especially pay attention to this point. Some taxpayers, in order to avoid problematic situations when combining regimes, by default classify income from the sale of cars as taxable. According to Art. 268 clause 1 of the Tax Code, if depreciable property is sold, income can be reduced by its residual value.

“Pitfalls” that are best known in advance

As the practice of these transactions shows, some issues may cause disputes with regulatory authorities and problems when submitting tax reports that reflect the purchase and sale. It is better to take care of the absence of third-party claims in advance.

To ensure that the tax office does not have questions about the sale price specified in the contract, it is advisable to attach to it the opinion of an independent expert who evaluates the car being sold. This is especially true for used cars, partially or completely worn out. The payment deadline should not be later than the date specified in the acceptance certificate.

Can an organization sell cars it owns to its employees? There is a debate between taxpayers and the Federal Tax Service on many aspects of such transactions. Its essence is that there is a concept of “interdependent persons”, or persons economically connected with each other, whose interests may intersect, and one of such persons may influence the other (Article 105.1 of the Tax Code of the Russian Federation). Fiscal authorities officials, referring to Art. 212 of the Tax Code of the Russian Federation, they can recognize the reduced transaction price as a material benefit of the buyer and charge additional personal income tax on this hypothetical “benefit”.

The organization may be subject to additional income tax. They determine the tax base by comparing similar transactions between interdependent and non-interdependent counterparties. There are no direct indications in the legislation whether employees and employers are interdependent. A different situation arises if the car is sold to the head of the same company as a private individual. Based on the norms of Art. 105.1 of the Tax Code of the Russian Federation, there are more reasons to consider the parties to the transaction as interdependent (for example, if the share of management is more than 25%).

For your information! However, in order to have a basis for additional taxes, it is necessary to at least prove the fact of interdependence and the fact of sale at prices that are not related to market prices, and determine prices as unreasonably low. Otherwise, the transaction price is automatically considered legal and market price.

If the organization has the appropriate resources, it is better to sell the car through an auction.