Is it possible to return personal income tax on the purchase of a car?

Tax deduction when buying a car

In Russia there are several categories of deductions that are provided to people under certain conditions. They are divided into four groups: standard, social, property and professional. The motor vehicle is the property of the taxpayer. In this regard, citizens have a question about whether it is possible to return tax on the purchase of a car.

Legislative regulation

The rules for granting property tax deductions are regulated by Article 220 of the Tax Code of the Russian Federation. According to Part 1, the taxpayer has the right to return previously paid income tax when purchasing the following objects:

• a plot of land with buildings located on it;
• apartments, houses or shares in residential premises;
• building your own home.

If a person borrowed funds from a bank to purchase or construct an object, then he has the right to issue a deduction for the amount of mortgage interest actually paid, but not more than 3 million rubles.

Note: Tax refunds on car purchases are not provided for in the Tax Code of the Russian Federation.

Even if vehicles were purchased using borrowed funds from a bank, reimbursement of costs for paying interest on a consumer loan is not provided for by law.

This is primarily due to the fact that the deduction is provided only for the purchase of socially significant items. A car is considered a luxury item.

Selling a vehicle

Citizens of the Russian Federation are required to pay personal income tax on all income. Including when selling your own property. Tax preferences are provided to the car seller, not the buyer.

To pay personal income tax, you must submit a 3-NDFL declaration to the tax authority by April 30. The tax itself must be paid by July 15.

The amount of the benefit when selling a car depends on the period of ownership of the property:

• over 36 months – no tax is paid;
• up to 3 years – 250 thousand rubles.

Example 1: Ivanov bought Lexus in 2012 for 1.2 million rubles. In 2018, he sold it for 800 thousand. The tenure period was 6 years. A citizen does not have to pay tax on income received from the sale of a car.

Example 2: Malkov bought a Lada Granta in 2016 for 570 thousand rubles. A year later, he sold the car for 600 thousand. The tenure was less than 3 years. In this case, he must pay income tax. The income in this example is 30,000 (600,000-570,000). This amount must be multiplied by 13%. The total amount to be paid is 30,000*13%=3,900 rubles.

Example 3: Lovchikov bought a Priora in 2017 for 300 thousand rubles. In 2018, he sold it for 150 thousand. The tenure was less than 36 months. But in this case the tax is not paid, since the income is less than 250,000 rubles.

Important to know: Even if the amount of calculated tax is zero, a citizen still needs to submit a 3-NDFL declaration to the tax office. If this is not done, a fine of 1,000 rubles will be imposed on the taxpayer.

How to calculate tenure

To determine whether you need to pay tax or not, you need to correctly calculate the period of ownership of the vehicle. The start date of ownership is calculated according to the basis document.

The following documents may serve as the basis for registration of rights to a car:

• contract of sale;
• deed of gift;
• certificate of inheritance.

The date on which the document is dated is the date from which the period of ownership should be calculated.

How many times can the benefit be used?

The state does not limit the number of transactions with motor vehicles, but it regulates the amount of benefits for one reporting period - a year. That is, a deduction of 250 thousand rubles can be used several times in your life. But, if a person sold several cars during one calendar year, then the total tax discount cannot exceed 250,000.

For example: Sevryukov sold a car in January 2018 for 150 thousand. Then in August he sold another vehicle for 400 thousand. The tax will be calculated as follows (100000+400000-250000)*13%=32500.

Planned changes in legislation

Due to the fact that the cost of vehicles is often equal to the price of the property, the State Duma is developing a bill on tax refunds on car purchases.

This benefit will be available if a number of requirements for the vehicle are met. The vehicle must be:

• new;
• domestic or produced on the territory of the Russian Federation.

It is also planned to set a limit on the maximum amount with which the benefit will be calculated.

Useful: The maximum amount when purchasing a car, within which personal income tax can be returned, will be set at 500 thousand rubles. The amount to be refunded will be 65 thousand (500000*13%)

The preference will be presented to the citizen once, that is, repeated application for a deduction is not provided for in the bill.

This bill is aimed at stimulating consumers to purchase domestic cars and maintaining the Russian automotive industry.

Hiding taxes

If the seller thinks that failure to submit a declaration will save him from having to pay tax, then he is deeply mistaken. All information from the traffic police is transferred to the Federal Tax Service via electronic interaction. Thus, failure to submit 3-NDFL threatens not only a fine, but also penalties for late payment of the tax fee.

Another fraud scheme is the deliberate underestimation of the car sales price in the contract. That is, the documents indicate a cost of less than 250 thousand for the purpose of applying deductions and tax evasion. If information about such a transaction reaches the supervisory authorities, then in addition to an administrative fine, the conspirators will face criminal liability.

Fact. Today in Russia there is no tax deduction when buying a car. At the same time, there are a number of benefits for the sale of vehicles.

Perhaps in the near future the situation will change and the return of personal income tax from a purchased vehicle will become as commonplace as a deduction for the purchase of an apartment.

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Tax refund when buying a car: is there a tax deduction?

It’s not uncommon today to hear: “Have you bought an apartment? Did you return the tax? Yes, it's convenient and profitable. Who would refuse this? At first, it took us a long time to get used to the property tax deduction for housing, it all seemed like fairy tales, but today every realtor, and even ordinary buyers and sellers, know what a personal income tax refund is when buying a home and the intricacies of this issue.

Quite often today you can hear the question, is there a tax deduction for the purchase of a car (car)?

Property tax deduction for the purchase of a car - does it exist or not?

With the purchase of housing, everything is clear: when purchasing real estate worth up to 2 million rubles, the taxpayer can return up to 260 thousand rubles (13% of the cost of the purchased apartment or house) see how to get a property tax deduction.

But there is no personal income tax refund when buying a car. A motor vehicle is property and, therefore, the tax deduction should be sought in the list of property deductions. However, this deduction is provided to the taxpayer only:

• For the purchase of an apartment, residential building (any residential property or share in them).
• For the construction of residential real estate, as well as the acquisition of land for this construction.
• To repay interest on loans for the purchase or construction of housing and land for this construction.

According to the Tax Code of the Russian Federation, the property tax deduction applies only to real estate - an apartment, a cottage, the construction of a residential building, the purchase of land for the development of individual housing. There is NO tax deduction when purchasing a car . That is, it is impossible to reduce the tax base for personal income tax (the income received by the taxpayer during the year) by the amount spent on the purchase of a car.

Selling a car

Here's what the law says about tax deductions when selling a car:

• If the car has been owned for more than 3 years (36 months from the date of the contract), then the citizen is exempt from paying tax.
• When selling a car that has been owned for less than 3 years, a citizen must submit a declaration in form 3-NDFL (otherwise a fine of 1000 rubles) indicating the cost of selling the car. If a car is sold for more than what was spent on the purchase (documented), the seller must pay personal income tax of 13% on the difference (see how to calculate and pay tax when selling a car less than 3 years old).
• The sale of a car worth up to 250,000 rubles is not subject to taxation. That is, even if a citizen made a profit from the sale of a car, but the sale price is less than 250 thousand rubles, such an amount is a tax deduction and is not subject to taxation. But, a 3-personal income tax declaration should be filed in any case if the car has been owned for less than 3 years.

Why is there no tax deduction when buying a car?

Either the legislator underestimates the role of the car in modern life, its influence on the development of the transport system, or considers cars a luxury and not a necessity. Yes, and the transfer of ownership is just as complicated as with housing: the same registration, the same state fees, queues, etc.

By the way, the prices are comparable. Transactions involving the equivalent exchange of a car for an apartment or vice versa are not uncommon. But the fact remains a fact and we will firmly emphasize it once again: the legislation does not provide for a property tax deduction for the purchase of a car.

Personal income tax refund when buying a car

Tax deductions are understood as benefits that the state gives to those citizens who buy housing or use certain services - mainly in the field of medicine and education.

Oddly enough, a car is not included in this list, although it often costs more than an apartment and is just as important for a person. But the tax authorities think differently and do not allow personal income tax to be returned when purchasing a car. Such deductions simply do not exist by law.

You can save money only when you sell the vehicle. There are mechanisms in place that allow you to make a deduction when selling cars that have been owned for less than 3 years. Possible savings also depend on the cost of the car.

The purpose of our article is to answer the question of how to return a tax deduction for the purchase of a car and consider ways to reduce the tax base when selling it.

Is it possible to get a personal income tax refund when buying a car?

The state provides the right to return 13% of the cost of purchased housing if its price does not exceed 2 million rubles. In this case, the maximum refund amount is 260 thousand rubles. It doesn’t matter whether real estate is purchased for cash, non-cash or on credit.

Cars are property. To understand whether a personal income tax refund is possible when purchasing it, let’s turn to the list of property deductions established by the tax authorities (clause 1.2 of Article 220 of the Tax Code of the Russian Federation):

• Purchase of real estate (house, apartment or other residential space, as well as a share in it);
• Construction of a residential property and purchase of a plot of land for this construction;
• Repayment of loan debt if it was taken out for the purchase of housing, its construction (or for the purchase of land for a house);
• Refinancing a loan taken for the construction or purchase of real estate.

This list is exhaustive and cars are not included. Which means it is fundamentally impossible to return income tax when purchasing it. The Tax Code allows deductions from the purchase of absolutely any home or land for it, but it will be impossible to return part of the taxes paid when buying a car.

Income tax refund upon sale of a vehicle

To answer the question of whether it is possible to obtain tax benefits when selling a car, you must first determine the period of ownership.

Case 1 . You have owned the car for more than three years. You are completely exempt from paying taxes upon sale. There is no need to even file an income tax return.

Case 2 . You have owned the car for less than three years. Clause 1 Art. 220 NK offers 3 possible scenarios:

1. If the price of the car is 250 thousand rubles or less, then when it is sold, a copy of its technical passport (PTS) and the sales agreement are attached to the declaration of Form 3-NDFL. These papers will confirm that the transaction did not exceed the specified amount.
2. The sale price of the vehicle exceeded 250 thousand, but no documents confirming this were preserved. If the income exceeds the predetermined deduction, then a tax of 13% is imposed on the difference. If the difference is negative, no income tax is paid, but a tax return is filed on a general basis.
3. The income from the sale exceeded 250 thousand and the necessary documents are on hand. In this case, a person has 2 outcomes - calculate the tax base as the difference between income and the amount of 250 thousand or as the difference between income and the cost of the property sold.

What are the conditions for receiving a tax deduction?

• The seller is a Russian citizen and tax resident;
• He has documents in his hands that indicate the fact of selling the car (purchase agreement);
• There is a copy of the title on hand, which will confirm that the car sold belonged to the taxpayer. It is best to make this copy after the new owner’s details have been entered into the PTS. Then the document will serve as additional evidence of the sale itself.

Drawing up an application for personal income tax refund

To receive a tax refund, a citizen submits an application in the prescribed form to the Federal Tax Service. It states a number of facts:

• Full details of the benefit recipient - his full name, residential address, contact phone number and individual taxpayer number;
• Reasons for which a refund is possible (they can be found in clause 1, clause 2, article 220 of the Tax Code);
• Total amount of tax deduction;
• The account to which the money will be transferred;
• Documents certifying the fact of the transaction (purchase and sale agreements, sales receipts, receipts, etc.).

The completed application is submitted to the Federal Tax Service at the place of registration of the taxpayer. Tax inspectors check the received documents and the right to a personal income tax refund within 30 days.

Recommended car sales tax refund scheme

What might the return procedure look like in practice?

• If it is assumed that you will someday sell the purchased car, then immediately take care to save the necessary documents that will help you obtain a tax deduction;
• Since it is impossible to return personal income tax when buying a car, keep the sales agreement, where the price will be stated. Have this document certified by a notary. It will be useful when selling the car in the future;
• For the next 3 years, collect and save checks and receipts that will record the costs of servicing the car. This is done in cases where, within the specified period, you are going to sell the car at a lower price than you bought it for. This often happens if the vehicle has lost its attractive presentation or has significantly lost its technical characteristics;
• To sell a car, it must be registered with the State Traffic Safety Inspectorate, otherwise you will not be able to register the sale and submit a 3-NDFL declaration. Make sure that all debts associated with the vehicle have already been repaid by the time of sale;
• When you sell a car at a lower price than you bought it yourself (and this is what happens most often), then you have the right to count on a tax deduction. This means that the previous owner does not have to pay 13% of the income.

The lack of necessary documents related to the purchase of a car and its operation cannot become a basis for denial of a tax benefit. But this can significantly complicate the procedure. For owners who have owned the car for more than three years, everything is much simpler. There is no need to pay personal income tax, regardless of the cost of the car and other conditions.

Income tax refunds for car purchases in 2019 are not available and are unlikely to be available in the foreseeable future. After all, such benefits are given only for transactions that are vital for a person - housing, education, treatment and medicine. Alas, a car is still considered not a basic necessity, but a luxury, an attribute of a prosperous life.

As long as the tax authorities maintain this view of vehicles, changes in Russian legislation cannot be expected.

Can I get income tax back on a car purchase?

Due to constant changes in modern legislation, the question increasingly arises: is there a tax refund when buying a car?

Many residents of Russia have seen from their own experience the pleasant possibilities of providing property tax deductions following the acquisition of real estate.

Therefore, the question of whether and how an income tax refund is provided when purchasing a car in 2019 is quite logical and relevant.

Cars are quite expensive goods . The situation is further complicated by the fact that most vehicles are purchased using credit funds.

It is for this reason that the possibility of a tax refund for the purchase of a car in the form of additional funds would be the optimal help for paying the next loan installments.

In this information article, you can understand the following questions: in what cases is a 13% tax refund due during the acquisition process, what tax deductions exist, how best to save during the sale process, and also how not to save.

Possibility of return 13 percent

The law provides special benefits for categories of citizens specified in legislative documents.

One of the most popular options is the return of previously paid tax on income received, the amount of which is 13%.

These material assets can be returned by people who paid personal income tax to the state during one calendar year and made certain major acquisitions.

Those citizens who have spent large sums on the following purposes can be guaranteed to return 13%:

• purchase or construction of real estate;
• obtaining higher or specialized education;
• carrying out therapeutic and diagnostic procedures;
• charity.

These are expenses that fall into the category of necessary and important for life; it is for this reason that certain tax benefits are provided for them.

Purchasing a vehicle is not included in the list of essential items, therefore the answer to the question whether income tax can be refunded on the purchase of a car is negative.

Despite this, there are several options with which you can save your expenses . Among them, the possibility of a tax deduction when selling a car deserves special attention - this is an ideal opportunity to save capital.

Basic options for saving

As you know, from the funds raised in the process of selling a car, you will need to pay 13% of the proceeds..

In other words, selling a car means making a certain profit, which must be reported by April 30 of the year following the date of receipt of payment.

The tax will need to be paid no later than July 15, within 2.5 months after the report is compiled and sent . This is a definite rule that also has some exceptions.

For example, you will not need to fill out a declaration and pay tax if the vehicle has been owned for more than 3 years.

This period of car ownership can be calculated in different ways, it all depends on the option of obtaining ownership of the car:

1. Regular purchase . In this case, the time of car ownership will be counted from the very moment of purchasing the car.
2. Inheriting a vehicle . In this case, the beginning of ownership is the day of death of the former owner.
3. Receiving a car as a gift . The tenure period here begins from the moment the contract is signed.

If three years have not passed after receiving ownership of the vehicle and you want to sell it, by law you will have to pay 13% of the sale price.

It is worth considering options that would allow you to avoid paying the 13% tax.

Selling without profit

This is the best option for saving money. This opportunity opens up when paying the tax accrued on the difference in the value of the car at the time of its sale and purchase, even if they do not coincide at all.

This technique is also called “sale cost of minutes purchase price”. In this case, personal income tax will be calculated as follows - sale price - cost of initial purchase * 13%.

This technique can only be applied if the original documents are stored, and the costs must be attributed to one car.

If the car was sold for a price lower than the purchase price, the tax may not be paid at all. If you have owned the car for less than three years, you will still have to fill out a declaration.

Standard deduction

This is the best option for inheritance and gift.

Modern legislation provides for a special property tax deduction on cars and amounts to 250,000 rubles. This is the amount on which no tax is paid.

In other words, if the amount from the sale of a car is no more than 250,000 rubles, the 13% tax is not paid.

So, if a car donated or inherited was sold for 240,000 rubles, then in the process of using the standard deduction you will not have to pay any tax deductions.

Application of the netting method

If last year a person not only sold a car, but also acquired certain property, it is possible to arrange mutual tax compensation of one for the other.

For example, if an apartment was purchased for 1.5 million rubles and a car was sold for the same amount, you will need to pay 13% on the sale of the car, and then return it as a tax deduction from the purchased housing.

Due to the fact that the transaction amounts are equal, nothing will need to be paid.

To receive personal income tax reimbursement for a special property deduction, you will need to comply with one important rule. A person can use it only once, and a situation is also acceptable when he has the remainder of the purchased home at his disposal.

General procedure for processing documents

To carry out income tax manipulations, you need to make sure that all documents are in order . Many people treat automobile papers not as responsibly as those that belong to apartments and various real estate properties.

The tax organization will most likely need to provide the following important papers necessary to resolve the issue of how to receive a refund:

1. PTS with strictly fixed information data regarding the transaction. As soon as the data for the new owner is entered into the passport, it is better to make a copy of it.
2. An official agreement on a transaction , in particular on the sale of a car, where the amount from the sale of the car is clearly stated.
3. Documents from a financial institution . This may include an account statement where, after the sale, funds from the sale were transferred; all necessary payments, receipts, receipts and checks will be required. In other words, confirmation of receipt of material funds will be required.

As soon as the vehicle is sold, the owner must submit a 3-NDFL declaration . This must be done before April 30, regardless of whether income tax is being refunded or charged.

Until July 15 of the year following the reporting year, that is, the one in which the transaction was carried out, you will need to pay personal income tax.

To receive a refund, you will need to attach an application written in a special form to the package of documents, as well as copies of your Taxpayer Identification Number (TIN) and passport.

In the process of drawing up and submitting a declaration of income received and a correctly written statement from a legal point of view, you need to make copies of documents, but also be prepared for the fact that you will need to present the originals.

It is also strongly recommended not to take the designated deadlines for submitting documents lightly.

The question of whether it is possible to submit a declaration later than the deadline, for example, next month, can only be answered in the negative.

In 2019, a sanction penalty may be imposed for violating the deadlines for completing and submitting documents to a tax organization.

This also affects subsequent more serious civil liability, which can sometimes reach legal proceedings.

Deduction from a car purchased on credit

Many car owners are interested in the question of whether it is possible to return tax on the purchase of a car on credit.

In the modern list of tax benefits, in addition to the return of personal income tax for the acquisition of a particular property, it is possible to return the deduction of loan funds from the amount of interest that was paid for the acquisition of property.

Important! Based on all the information above, it is impossible to return personal income tax for a car that was purchased on credit under this legislation.

If such an opportunity arises, it will only be after the adoption of special amendments to established laws and only with various restrictions.

Currently, citizens have the opportunity to receive a tax deduction only from the sale of a car; unfortunately, not yet for the purchase.

Possibilities of the new version of the law

Some deputies have prepared a bill regarding the inclusion of a vehicle in the list of property, after the acquisition of which it will be possible to qualify for a deduction. If it is adopted, it will be only with some restrictions.

Among the most likely of them are:

• the vehicle must be new;
• the return applies only to domestic brands of cars or relatively budget vehicles from foreign manufacturers, but only those produced in Russia;
• the total amount of the deduction should not exceed 500,000 rubles.

After deducting such an amount, you cannot use this opportunity again; it only works once. It is also expected to compile a list of specific brands and models of vehicles.

If a deduction is provided, it will only be for those citizens who buy their first car.

This law is being considered and is quite attractive for the reason that government authorities are aimed at stimulating consumers to purchase domestic cars, that is, helping to develop the Russian automotive industry.

If this law comes into force, it will be possible to return up to 65,000 rubles.

For example, if a car that meets the requirements was purchased, the cost of which is 400 thousand rubles, the amount of personal income tax intended for return will be equal to 400,000 × 13% = 52,000 rubles. It will no longer be possible to receive the remaining 13,000 rubles.

If a car is purchased for 600,000 rubles, where the amount exceeds the established norm by 100,000 rubles, the deduction amount will be equal to 65,000 rubles, that is, 500,000 × 13% = 65,000.

Summing up

Based on everything said above, it can be noted that in the near future, a tax deduction in the process of purchasing a car will be exactly the same as all other tax deductions and benefits.

If the question of how to return income tax from the purchase of a car is resolved universally and at the legal level, this procedure will be beneficial to everyone without exception - the state and car owners.

As soon as such a law comes into force, all necessary changes will be made and it will be possible to return the legal 13% of the purchase of the car . On this basis, buyers will not want to underestimate real amounts in contracts.

Accordingly, with the tax refund from the purchased car, the personal income tax refund during the sale of the vehicle will also increase. This is a mutual benefit.

Is it possible to get a tax refund when buying a car?

According to the law, income tax is refunded for large expenses.

Many citizens have a reasonable question: is it possible to get a tax refund when buying a car? After all, this is clearly quite a waste.

Legislation

You can find the answer in the Tax Code of the Russian Federation:

1. In paragraph 1 of Art. 220 of the Tax Code of the Russian Federation contains a list of property for which you can receive a deduction.
2. If we rely on subparagraph 3 of paragraph 1 of Article 220 of the Tax Code and letter of the Ministry of Finance of the Russian Federation dated May 21, 2010 No. 03-04-05/9-277, there is no information about vehicles in this list.
3. Letter No. 03-07-14/45360 of the Ministry of Finance of the Russian Federation dated July 17, 2017 regulates the procedure for VAT refund to legal entities.

In 2015, deputies of the LDPR party prepared a bill to include transport in the list of property for which income tax can be refunded. But at the same time a certain list of criteria was compiled:

1. The car must be new.
2. The car was produced by a domestic plant or it is a Russian-assembled foreign car.
3. The amount of payments cannot exceed 500 thousand rubles.
4. Reimbursement is a one-time event.

A list of brands and models purchased by a citizen for the first time at a car dealership was compiled. Thus, the creators of the bill wanted to stimulate consumers to buy domestic cars for the development of the Russian automobile industry.

However, the amendment has not yet been adopted. If it is reviewed and approved in 2019, it means that payments will begin to be made from this period, but for now there are no changes in the law.

For reference! According to the law, you cannot get a deduction for buying a car, you can only get it for selling it.

Tax deduction from buying a car: is it there or not in Russia?

Many taxpayers appreciated the possibility of returning money that was withheld from salaries in the form of 13% when purchasing real estate or making large expenses (charity).

A car is more likely to be considered a luxury. The Tax Code says that only the seller of the car can return 13%. After selling the vehicle, he must submit a declaration to the inspectorate by April 30 and pay personal income tax by July 15.

Individual entrepreneurs or other legal entities can return VAT for the purchase of a car.

For reference! If the tax service refuses to return funds to a legal entity, it must be sent a written notice of the reasons for the refusal.

Is it possible to return income tax for buying a car on credit?

The Tax Code provides for a deduction when taking property on credit. When it comes to a car loan or auction, the law is also adamant.

Attention! According to the law, personal income tax refund for the purchase of a vehicle is not allowed. This applies to cash purchases and leasing.

Perhaps in the near future there will be amendments to the bill that will allow the taxpayer to return his 13% for the purchase of a vehicle, but now the refund is only available to the seller.

Do I need to file a tax return?

The buyer cannot return the 13 percent upon purchasing the vehicle. But, despite this, he needs to carefully monitor all documentation that relates to the car. This is necessary so that in the event of a subsequent sale, the citizen can return the property tax.

The declaration is submitted only when selling a car, and when purchasing such a document is not sent to the inspectorate. But legal entities are required to report to the tax authorities on almost all of their income.

So, an income tax refund when buying a car is impossible, but the seller can issue one. He will need the following documents:

• passport;
• statement;
• declaration 3-NDFL;
• vehicle purchase and sale agreement;
• paper confirming payment;
• documents on a previously completed transaction.

The entire package is submitted to inspection by April 30 of the current year.

Attention! A refund is possible if the seller owned the car for no more than 3 years. The deduction amount should not exceed 250 thousand rubles.

Tax refund when buying a car

So, an individual who acts as a buyer of a vehicle cannot return property tax for it. But the car seller and legal entities, individual entrepreneurs or LLCs can return the tax deduction.

A category of people has been defined for whom there are relaxations in the law in this regard. These include: Chernobyl survivors, pensioners, disabled people, war veterans, etc.

For individuals

The personal income tax refund procedure for an ordinary taxpayer begins with an income declaration to the Federal Tax Service. For citizens living in the Russian Federation for more than 183 days, the taxable amount is 13%, and for those whose period of residence is less - 30%.

The declaration must be submitted to the inspectorate before April 30; you can fill it out yourself by hand, print it, or contact a special organization. It must be handed over to the inspector whose station is located at the taxpayer’s place of residence.

When a citizen has paid the tax, he can begin collecting documents to return his own funds, for this he will need:

• a certificate confirming the period of ownership of the vehicle;
• purchase and sale agreement for a car;
• a copy of the car's passport with a note about the new owner;
• papers proving the fact of payment for the transaction;
• statement;
• Form 3-NDFL.

With this package of documents, the citizen goes to the tax office at his place of registration. Next, you need to wait for notification of consent or refusal to return the money.

If suddenly for some reason the documents for the car were lost and it is impossible to restore them, then it will not be possible to issue a deduction. Moreover, the former owner faces a fine for loss of documents.

For a legal entity

To receive a VAT refund, you need to go through several stages. It is necessary to determine the amount of the refund (to do this, calculate the tax on the sale of goods for a certain period), then add the amount paid for services or products. If the total is more than what you are going to return, then the return will probably be approved.

If the inspector’s decision was positive and the return of funds is approved, then the next day a notification of permission is sent to the treasury, where it is reviewed, and within 5 business days the funds are returned to the applicant. And after another 5 days, the Federal Tax Service notifies the legal entity about this.

To obtain VAT you will need the following documents:

• application to the Federal Tax Service;
• declaration;
• letter requesting a refund;
• contract for the sale of transport;
• receipts or checks confirming payment for the vehicle.

After a thorough check, the tax office agrees to the refund, but there are cases when a notification is received with a refusal.

Tips and tricks

The main thing for both cases is to correctly collect and prepare the documentation for delivery. A legal entity can buy a car and justify the time spent. But an ordinary taxpayer will have to independently calculate the cost, duration of transport, collect and submit documents to receive 13%.

In this case, there is also an “injured” party - the buyer who will not return his money. But do not despair: perhaps the bill will be adopted.