Documents required to sell a car to another person

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.

What documents are needed to sell a car to an individual?

To simplify the process of selling a car, new changes appeared in the legislative framework of the Russian Federation in 2018. The adjustments made have greatly simplified the process of purchasing a vehicle. This article describes in detail what documents are needed to sell a car to an individual and what the procedure for the seller and buyer is after the adopted innovations.

Algorithm for selling vehicles to individuals

Taking into account new changes in laws, it is possible to sell a car to an individual independently. Only the seller and the buyer are involved in the transaction. The basis is a document such as a purchase and sale agreement. Alternatively, the sale may be carried out under a general power of attorney.

To sell a car to an individual, you must follow the following sequence:

collect all necessary documents;
draw up an agreement;
enter new data into the technical passport. All entries made in the document must be confirmed by the signatures of the seller and buyer. The date must be indicated;
The buyer must register the car in his name within ten days.

By order of the Ministry of Internal Affairs No. 605 it was decided that a car is sold together with license plates . However, the previous owner has the opportunity to keep the license plate number from his sold car. Such a whim of the former owner will result in additional financial costs for the buyer when registering new license plates with the traffic police.

According to the new rules:

the seller does not participate in deregistration of the car;
no need to issue temporary transit numbers;
A document such as a purchase and sale agreement does not need to be certified by a notary. This is left to the discretion of the parties to the transaction.

A big positive innovation is the ability to register a car without taking into account the registration address. And state numbers are issued in the region where the buyer is permanently registered. It follows that according to the new rules, the previous owner, when selling his car to another individual, may not go to the traffic police.

An exception will be the situation when the previous owner decides to keep the numbers from the sold car as a souvenir. He has the right to do this for 180 days. If the new car owner, for some reason, does not re-register the purchased car in his name, then the previous owner has the right to contact the traffic police. The application should describe the request to terminate registration.

Required documents

A person buying a car can protect his financial investments from undesirable consequences from a not entirely truthful seller.

It would be more reliable to check the car using the existing traffic police database - for theft, fines, bail, arrest. Before concluding a sale transaction you should:

check documents confirming the conversion of the vehicle to gas or any other innovations;
confirm the authenticity of the PTS;
carry out a technical inspection.

To directly re-register a car upon sale, you must have the following documents:

valid passports of both parties to the transaction. If you don’t have a passport, any other valid document confirming your identity;
technical passport of the car;
MTPL agreement;
a document confirming the registration of the vehicle;
completed purchase and sale agreement.

If all the above requirements are met, it is possible to register the sale of a car to an individual. All innovations are aimed at protecting the buyer and simplifying the procedure for changing the owner of a vehicle.

How to draw up a contract?

A document called a purchase and sale agreement confirms the transfer of ownership of a car from one owner to another. It is drawn up based on the agreement of the parties - at a notary, in any written form, but it is necessary to take into account all the requirements put forward to it by law. This is necessary so that in the event of a dispute being clarified in court, this paper will be irrefutable evidence.

The sale transaction can also be concluded orally - it all depends on the wishes of the former and future owners. In this option, a joint visit of the parties who entered into an oral agreement to the traffic police is required.

When drawing up a written contract, it is necessary to take into account all the requirements of current legislation:

The recording is made in blue or black ink. The document is drawn up in triplicate. One option remains with the seller, and the other two are transferred to the new owner of the car;
the place and date of signing of the agreement by the parties is indicated;
passport details of the buyer and seller;
car data from the registration certificate (number);
vehicle characteristics;
the cost is written in numbers and words;
a list of all documents provided to the buyer after the sale is compiled;
upon completion, the signatures of the transaction participants are affixed and the date is indicated.

A correctly drawn up contract allows the new owner to easily register it, subsequently sell it, donate it, or exchange it, without having problems with re-registration.

You can view a sample document for the purchase and sale of a car using the link .

What documents does the buyer receive after completing the transaction?

In order to avoid problems with finding the previous owner, you must clearly know the entire list of documents transferred from the seller to the buyer in a properly conducted sale transaction. Full list:

PTS – where changes have been made regarding the owner;
a coupon confirming that the vehicle has undergone a technical inspection or a valid diagnostic card;
a document confirming the registration of the car;
an insurance policy containing the details of the new owner;
receipts confirming payment of taxes, fines, and fees. Confirmation that the new owner will not have to pay previous arrears;
If the car was pledged, then a certificate of payment of the entire amount of the debt is required. The certificate is obtained from the financial institution where the loan was taken out;
if a car is purchased under a general power of attorney, a copy must remain with the buyer;
Car keys.

This article describes what documents are needed to sell a car so that no difficulties arise during the further operation of the car. The buyer, in turn, gives the seller the agreed amount of money. The new rules have made the mechanism of conducting a purchase and sale agreement much easier and simpler, but you need to clearly know all the necessary documents to change the owner of a vehicle.

For any questions, please contact our lawyers through this form!

What documents are needed to sell a car?

To sell a car, it’s not enough to find a buyer and agree on a price. You will need to prepare documents for selling a car, draw up an agreement and submit a declaration to the tax service. There are many nuances in the current Russian legislation that will have to be taken into account (for example, the age and cost of the car).

Content

Documents for selling a car to an individual

If you are selling a car to a person (individual), you will need a minimum of documentation to complete the transaction. A contractual agreement must also be drawn up and signed as required by law.

What documents are needed to sell a car:

passports of the buyer and seller;
PTS (vehicle passport);
registration certificate;
OSAGO policy;
certificate of registration.

The purchase and sale agreement is drawn up in simple written form. It reflects information about the parties to the transaction (with passport data), the place and time of the conclusion of the act.

The agreement is sealed with the signatures of the parties indicating the date of signing. When filling out, be sure to use ink of the same color (black or blue). The paper is duplicated in three copies, two of which must be given to the buyer. If you wish, you can have the agreement officially certified by a notary (not required).

What documents are needed to draw up a car purchase and sale agreement?

The agreement between the parties specifies the registration details of the vehicle (number details, registration certificate), its characteristics and cost. The descriptive part may specify the make and color of the car, body number (engine, chassis), year of manufacture. It is advisable to note the type of ownership of the owner and existing restrictions (if any).

To enter data into the contract, you need to have a vehicle title and a registration certificate. Ownership restrictions can be checked using the Autocode service (by requesting a report on the detailed history of the vehicle). At the same time, you will learn about fines, accidents and other nuances that may be unknown to you. To provide the buyer with a thorough report of the vehicle, order an on-site inspection. An expert will come to the place and perform a professional inspection of the car.

The attached documentation is indicated in the contract in the form of a list.

Documents for selling a car to a legal entity

If the buyer is an organization, the procedure for completing the transaction is somewhat more complicated. The agreement can be drawn up in simple written form, but must be certified by the seal of a legal entity. A power of attorney from a company representative is also required, confirming the right to make a transaction.

The organization has the right to require notarization of the agreement. The notary will help you draw up the paper; for this you will need to present the seller’s passport, title and registration certificate (if the car has not been deregistered). Additionally, the consent of the spouse may be requested. The agreement with the legal entity is drawn up in two copies.

What documents need to be submitted to the tax office when selling a car?

If the car is older than 3 years (you have owned it for more than three years), you do not need to submit anything to the tax office. This rule also applies when the cost of the car sold is less than 250 thousand rubles. Sellers are completely exempt from the tax burden.

But the documents for selling a car that has been owned for less than 3 years include a tax return. The seller is required to pay income tax (13%). In order to comply with the legal requirement, you must first submit a declaration in form 3-NDFL to the tax office, and then pay the tax amount. The declaration must be submitted strictly before April 30 of the following year, and payment must be transferred before July 15. For each month of delay, 5% of the tax amount is charged (at least 1 thousand rubles).

Documents that will be needed to fill out the declaration:

passport;
certificate of assignment of TIN;
new contract for the sale of cars;
old car purchase agreement;
certificate of income in form 2-NDFL for the previous year (optional).

What documents should I give to the new owner when selling a car?

By law, the car seller is obliged to transfer to the new owner a title (with information about the change of owner), a registration certificate, a diagnostic inspection card and an insurance policy (with the buyer’s data).

Additionally, the buyer has the right to request: copies of receipts for payment of fines and taxes, a bank certificate about loan repayment (if the car was pledged). If the seller is acting as a fiduciary, a copy of the general power of attorney may be required.

After all the papers have been verified, the parties can transfer the keys and money to each other.

With and without numbers

The law allows you to keep the license plates on your car. This is beneficial: no additional documents are required to sell a car without license plates, and the buyer himself registers the car in his name. However, the seller will have to visit the traffic police.

It’s even easier to give the license plates along with the car: you don’t even have to come to the traffic police. The main document for selling a car with license plates is the registration certificate, which contains information about the new owner. An application to change the owner of the car is also drawn up and submitted.

Selling a car second-hand under a contract: what documents are needed and how to complete everything correctly?

The purchase and sale of a vehicle is accompanied by the execution of some documents and the transfer of others. Depending on the status of the parties to the transaction and the terms of the sale, the composition of the mandatory documents for the sale and purchase and the terms of the contract change.

It may also be necessary to prepare additional papers at the request of one of the parties. In the article we will tell you how to sell a car correctly and document everything, where to start and what papers are needed if the transaction is carried out between private (individuals) or if one of the parties is a legal entity.

What papers are needed to sell a car from someone else?

The purchase and sale transaction of a motor vehicle must be concluded in writing . For the complete and correct execution of a contract, a number of documents are required, without which the contract cannot be concluded. Read more about what documents are needed to sell a car.

From the seller

Identification

The most important document required to conclude a contract is the identity document of the owner of the car. This could be:

passport of a citizen of the Russian Federation;
passport of a citizen of the USSR, if the deadline for its replacement has not yet arrived;
seaman's passport, and since 2014 - seaman's certificate;
ID card of a Russian military personnel;
temporary identity card of a Russian citizen in form No. 2-P;
passport of a foreign citizen;
diplomatic passport of a citizen of another state.

A foreign passport is recognized as an identification document of a citizen of the Russian Federation located abroad, therefore it is not recommended to draw up an agreement on its basis.

The vehicle passport is the main document for the car. It contains data about the owner of the vehicle and important information about the car itself:

identification number (VIN);
make and model;
type and category of vehicle;
Year of manufacture;
engine, body, chassis numbers;
vehicle color;
power, volume and type of engine.

What other documents are transferred to the buyer upon sale is written here.

STS is a vehicle registration certificate. It also contains identification information about the vehicle and information about its owner.

When registering a car in his own name, the buyer must submit a certificate of registration of the car as part of other documents.

Diagnostic card

A diagnostic card is a document that indicates the technical characteristics of a vehicle and issues a conclusion about the possibility or impossibility of its operation. When buying a car second-hand, there is no need to undergo a new inspection, but you should check with the seller on the date of the last inspection.

The buyer does not need to request a diagnostic card from the owner of the car during the transaction ; it can be obtained after re-registering the car in his name.

A vehicle cannot be operated without a compulsory motor liability insurance policy, but there is no need to obtain one at the time of purchasing a car. The law requires issuing an MTPL policy within 10 days from the date of purchase of the car.

Read about insurance when selling a car here.

Power of attorney

If the sale transaction is not carried out by the owner of the car, then the person who acts on behalf of the owner must provide a power of attorney confirming the right to complete the transaction with the car.

The power of attorney must be notarized and not revoked by the owner of the car at the time of signing the agreement, transferring funds and the car.

Spouse's consent

A married seller may not sell a car without the consent of his or her spouse if the car is considered marital property. A transaction made without the consent of the other half of the seller can be challenged within one year from the day the spouse learned or should have learned about such a transaction.

To protect himself from legal proceedings to recognize the purchase and sale agreement as void, the buyer can ask the owner of the car to provide written consent from his spouse to sell the car .

From the buyer

The buyer in the transaction is required to have a minimum list of documents:

passport or any other identification document;
power of attorney for the purchase of a car, if the buyer acts through his representative.

General papers

After the transaction, both parties have common documents:

contract of sale;
act of transfer of the vehicle.

Vehicle purchase and sale agreement

The purchase and sale agreement is concluded in any form , but it must contain the following essential conditions:

name and personal data of the seller and buyer;
if one of the parties acts through a proxy, then the details of the representative and the document on which he acts on behalf of the principal are indicated;
subject of the contract with a detailed indication of all vehicle data;
settlement procedure for the transaction;
the moment of transfer of the vehicle from the seller to the buyer.

Vehicle acceptance certificate

The transfer of the vehicle occurs on the basis of an act. The report describes the technical condition of the car and records the fact of a change of owner.

If one of the parties to the agreement is a legal entity, then the transfer and acceptance certificate is a document for performing an accounting transaction to accept the car onto the balance sheet or remove it from the balance sheet.

What else will you need?

The situation when the parties sign an agreement, make a payment, the seller transfers, and the buyer accepts the car is standard. But there are cases when the transaction is complicated by an unpaid loan for the car or a lack of full funds to pay the seller.

If the car is on loan

A car purchased with credit funds is pledged to the bank. In this case, the seller may not have the vehicle’s passport in hand, and if the seller sells the car using a duplicate title, the buyer must check whether the car is pledged.

The seller can repay the loan early from his personal funds and sell the car legally. Or agree with the buyer that the loan for the car will be repaid from the funds received under the transaction. In this case, no additional agreements between the parties will matter and if the seller does not repay the car loan, the buyer will be left without money and will not be able to register the car in his name.

If you plan to pay in installments

If the buyer does not have the full amount for the car being purchased, and the seller does not mind receiving the money in installments, then the parties can agree on an installment plan. The contract specifies the amount that the seller receives immediately and the amount that the buyer will pay him in installments over the agreed time. What other nuances exist in cases when an installment plan is arranged when transferring a vehicle from hand to hand?

It is best for the parties to draw up a payment schedule and document it as an appendix to the agreement. also indicate how the seller will receive all subsequent payments and at what point the car will be considered the property of the buyer - at the time of its transfer by the seller or at the time of final payment under the contract.

If the participant in the transaction is a legal entity

The legal entity in the transaction is represented by one of the following persons:

the owner of an enterprise acting on the basis of a decision or purchase and sale agreement of a legal entity;
a manager acting on the basis of the Charter;
a proxy whose powers are confirmed by a power of attorney on behalf of a legal entity.

During a transaction, a legal entity must be provided with a power of attorney if the interests of the company are represented by a proxy. The authority of the director or owner does not need to be confirmed, but the other party to the transaction should check them by requesting an extract from the Unified State Register of Legal Entities.

What is given to the new owner after the transaction?

The seller, after signing the purchase and sale agreement and receiving funds from the buyer, transfers to him:

a vehicle with keys and license plates, if it has not been deregistered;
vehicle passport;
by agreement of the parties - a diagnostic card, spare parts and a set of tires for the car, a first aid kit, a fire extinguisher.

A transaction for the purchase and sale of a car is accompanied by the mandatory execution of a purchase and sale agreement and an act of acceptance and transfer of the vehicle. In addition, the seller must transfer the vehicle passport to the buyer. Depending on the circumstances of the transaction, additional documents may be required.

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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.