In order to sell a car to an individual, it is necessary to have a purchase and sale agreement, as well as an act of acceptance and transfer or invoice. First of all, you need to make a sales contract, which can be done both on a special form and in simple writing. If the organization sells a car to an individual, then all details of the individual (address of residence, passport details) and details of the company must be indicated in the contract. After the contract, you will have to prepare an invoice or an act of receiving a vehicle.

It should be emphasized that when LLC sells auto physical face, the buyer should pay through the office of the organization, while instead of money the cashier is obliged to give the root of the arrival order, at which the organization must be present. You can then move to the signing of the act of receiving the car, with a mandatory indication of its technical characteristics, as well as shortcomings.

In the event that the organization has no cashier, its function can fulfill an accountant, that is, he must take money from the buyer and give him the root. With all this, the accountant also needs to specify the amount obtained for the vehicle as a net profit in the reporting period.

When an organization sells a car to a physical face, the buyer can also list the money and the organization's current account through the PD-4 receipt. Pay attention, in this receipt should be clearly indicated from whom and who are transferred to the money, the number of the contract for the sale of the car sales and the purpose of payment. It is worth saying that this method of transferring money for the car is the only possible in the case when the organization does not have the ability to issue a cash receipt or when there is no cash register for some reason.

How can organizations sell auto physical face if it is one of the leaders of this organization or its director? In this case, you will have to confirm the fact of the car's value of a special act issued by an independent appraiser. The problem is that both sides of the transaction in this case are considered mutually beneficial persons, that is, the organization may be fined when checking. In this situation, money can be reread from the account of the head or director to the organization's current account, that is, a legal entity.

By signing all the above documents, the representative of the organization is obliged to remove the car from accounting in the traffic police, after which the new owner registers the car on itself. The seller, representing a legal entity, must have all the documents for the vehicle, including the General Power of Destruction from the Director of Ltd. and the Certification Document.

How an organization sells a car to a physical face

Today, many car enthusiasts are asked: "How are organizations selling a car to an individual?", After all, this process is somewhat different from the usual sale and sale transaction between the two individuals.

Regarding difficulties, it is possible to confidently declare that the sale of the car by the organization to the physical person will mainly be difficult for a legal entity. But the thing is that when LLC sells the car to an individual, it is necessary to make such a sale correctly and at the same time fully observe all the nuances and subtleties, provided for by law.

So, in order to sell the car to the individual, it is necessary to have a contract of sale, as well as an act of acceptance and transfer or invoice. First of all, you need to make a sales contract, which can be done both on a special form and in simple writing. If the organization sells a car to an individual, then all details of the individual (address of residence, passport details) and details of the company must be indicated in the contract. After the contract, you will have to prepare an invoice or an act of receiving a vehicle.

How to make a car selling a car to an individual, whether to use CCT and whether to comply with the calculation limit of cash?

The organization sells a car to a physical face. How to make this sale correctly, whether to apply online cash registers and comply with cash settlement limits - read in the article.

Question:Organization on USN is going to sell for cash. Facial car. CCP does not apply. Cost of car 800 thousand rubles. Do I need to apply an online cashier in this case? Do I need to follow the calculation limit of cash? And how to arrange in Buk. Accounting and tax selling a car?

Answer:Apply the CCT in this case. All those organizations and entrepreneurs are obliged to apply that cash payments or cashless payment from the population in the implementation of goods, the provision of services and work. At the same time, it does not matter with whom the calculations occur. It may be just citizens, entrepreneurs or representatives of organizations.

Cash limit does not need to be observed, since it does not affect the calculations with citizens.

Organizations that pay a single tax on the difference between income and expenses are not entitled to reduce the tax base by the value of the residual value of the object being sold. Such expenses are absent in the closed list given in the Tax Code of the Russian Federation. Regardless of the chosen object of taxation, the revenue from the implementation of the fixed assessment in the calculation of the unified tax paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation).

account 01. To do this, you can open a separate subaccount "Disposal of fixed assets". By the debit of this account, reflect the initial (replacement) value of the main fund, on the loan - the amount of depreciation accrued for its period of operation:

- reflected the initial (restorative) value of the departing fixed assessment;

- reflected depreciation accrued for the period of operation of the object.

When reflecting income and expenses from the sale of the main means, make wiring:

Debit 62 (76) Credit 91-1 - reflected proceeds from the implementation of the fixed assessment;

Debit 91-2 Credit 01 subaccount "Disposal of a fixed assessment" (account 45 subaccount "Transferred real estate") - reflected as part of some expenses the residual value of the main fund sold (the residual value of the fixed assessment, the ownership of which is subject to state registration);

Debit 91-2 Credit 10 (60, 69, 70, 76 ...) - Costs associated with the sale of fixed assets (for example, costs for appraiser services, transportation costs, etc.) are taken into account as part of some expenses.

Justification

How to comply with cash settlement limits

All organizations and entrepreneurs are obliged to comply with the procedure for calculating in cash. Such a requirement is directly spelled out in paragraph 6 of the instructions of the Bank of Russia dated October 7, 2013 No. 3073-y. And if it is broken, then the organization faces a fine.

In order not to violate the law, it is necessary to clearly understand what the limit amount of calculations in cash, when it is impossible to exceed and for what payments it does not work. All of this read more in this recommendation.

Limit size and when it acts

What is the maximum amount of calculations in cash and how to apply it

The maximum amount of cash calculations is 100,000 rubles. This restriction is valid for payments on one contract. * And therefore, if you conclude several treaties with the same counterparty, then the sum of all cash with it can be more limit. The main thing is to comply with the restriction for each individual agreement. This confirms the arbitration practice (see, for example, the Resolution of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520 / 15).

The limit acts without temporary limitations. That is, no matter how much time it has passed since the agreement is concluded, the limit on it takes into account when calculating cash.

The limit is set for calculations between:

1 organizations;

2 Organization and individual entrepreneur;

3 individual entrepreneurs.

For calculations with citizens, restrictions do not affect

In which cases it is necessary to apply the CCT

Who should apply the cash register when calculating cash

If the organization sells the main remedy before the expiration of the regulatory deadlines established in paragraph 14 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, the unified tax will have to recalculate for the entire period of operation of the facility. *

Glavbukh advises: there are arguments that allow you to reduce the tax base "Revenues minus costs" on the residual value of the object sold before moving to the simplist.

When switching from a general mode to simplified with the object "Revenues Minus expenses", tax accounting reflects the residual value of the acquired and paid fixed assets (clause 2.1 of Art. 346.25 of the Tax Code of the Russian Federation). These costs are written off during the period of the special rules established in Article 346.16 of the Tax Code of the Russian Federation (from a year to ten years, depending on the useful life).

If the fixed assets are implemented early, it is necessary to recalculate the tax base for a single tax in accordance with the rules of chapter 25 of the Tax Code of the Russian Federation (sub. 3 of paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation). It means that the organization has the right to apply all the rules of this chapter, including subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, which allows to reduce revenues from the sale of amortized property on its residual value.

Some courts come to such conclusions, for example, in the resolutions of the FAS of the Ural District dated November 14, 2012 No. F09-10644 / 12, of August 22, 2012 No. F09-7690 / 12, the Central District of June 9, 2010 No. A14-19989 / 2009/668/24.

Given the official position of the controlling departments, the right to write off the residual value of the implemented fundamental funds, most likely will have to defend in court.

Regardless of the chosen object of taxation, the revenue from the implementation of the fixed assessment in the calculation of a single tax one must be included in the income (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). *

Other expenses related to the sale of fixed assets (for example, storage costs, packaging, maintenance, transportation, etc.), consider when calculating a single tax only if they are provided for in the Tax Code of the Russian Federation.

How to arrange and reflect in the accounting of the sale of fixed assets

Accounting

As in accounting to reflect the disposal of the fixed assessment

In accounting, the disposal of property from fixed assets will reflect on account 01. To do this, you can open a separate subaccount "Disposal of fixed assets". At the debit of this account, reflect the initial (restorative) value of the main fund, on the loan - the amount of depreciation accrued for the period of its operation: *

Debit 01 subaccount "Disposal of fixed assets" Credit 01
- reflected the initial (restorative) value of the departing fixed assessment;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"
- reflected depreciation accrued for the period of operation of the object.

As a result of the balance on account 01 "Disposal of fixed assets" will reflect the residual value of the fixed assets.

To check the data will help the formula:

Such an order is provided for by the instructions for the account plan (score 01).

Revenue and expenses when implementing a fixed assessment

As in accounting to reflect revenue and costs when implementing the fixed assessment

To account for income and expenses from the sale of a fixed assess: *
- account 91-1 "Other incomes", on which reflect the revenue from the implementation of the object;
- Score 91-2 "Other expenses", which reflect the residual value of the retired fundamental fundamental and other expenses related to its sale.

Revenue from implementation, reflect the composition of other revenues when the ownership of the sold primary means passes to the buyer. For real estate, this is the moment when the ownership is registered. Revenue recognize the amount provided for in the purchase and sale agreement (deliveries, mena).

At the same time, in other expenses, include the residual value of the mainstater sold and other costs associated with the sale. For example, costs of storage, packaging, maintenance, transportation, etc.

Such an order is provided for in paragraphs and PBUs 6/01, paragraphs and PBU 9/99, paragraph 11 of PBU 10/99 and instructions for the account plan (account and).

If the costs associated with the implementation of the fixed assessment exceed the income received from the sale, the difference between them recognize the loss. In accounting amount, the loss is referred to the costs of the current period and include in other expenses at the same time, when the implementation occurred (paragraph 11 of PBU 10/99).

How to take into account the sale of a car to a citizen in accounting and tax accounting

Revenues and expenses from the sale of fixed assets of individuals reflect in general and in accounting and tax accounting.

Revenue from the sale of fixed assets, acknowledge the amount specified in the contract. The price of the sale object must be a market. This can be confirmed by a report of an independent appraiser or make a certificate of prices from available sources to the same fixed assets. For example, from the media. About this paragraph 30 PBU 6/01, subparagraph "b" of clause 9.2 of the concept approved by the methodological council on accounting at the Ministry of Finance of Russia on December 29, 1997. *

Example - how to take into account the sale of the car by the physician on the basis

Alpha LLC in August, sold A.V. Lviv car for 1,770,000 rubles. (including VAT - 270,000 rubles). Ownership goes to Lviv at the moment when he gets a car, that is, in August. From September 1, the Alpha Accountant ceased to accrue depreciation by car in tax and accounting.

According to the accounting and tax accounting "Alfa":

1 The initial cost of the car - 1,200,000 rubles;

2 Accrued depreciation - 240,000 rubles.

In August, the accountant made the records:

Debit 62 Credit 91-1
- 1 770,000 rubles. - reflected revenue from the sale of the car;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"
- 270,000 rubles. - Accrued VAT when implementing the fixed assessment;

Debit 01 subaccount "Disposal of fixed assets" Credit 01
- 1 200 000 rubles. - reflects the initial value of the departure car;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"
- 240,000 rubles. - reflected depreciation accrued for the period of operation of the car;

Debit 91-2 Credit 01 subaccount "Disposal of a fixed assessment"
- 960,000 rubles. (1,200,000 rubles. - 240,000 rubles) - reflected as part of other expenses the residual value of the car sold;

Debit 50 Credit 62
- 1 770,000 rubles. - Received pay for the car.

In the tax accounting in August, the accountant included 1,500,000 rubles in sales revenues. (1 770 000 rub. - 270 000 rubles), and in costs - 960,000 rubles.

8.2. Sale of car employee company

After the normative period of depreciation of transport has expired, companies often offer to buy a car to their employees. It is most relevant in the case of inexpensive cars.

8.2.1. Documenting

Sale of cars Employees Subject the same documents as the sale of goods to the population. A written retail sales contract to conclude not necessarily (Article 493 of the Civil Code of the Russian Federation).

An employee can pay purchased goods in two ways:

- to make money in the office of the organization;
- Write a statement about keeping the cost of goods from his salary.

In the first case, the value of goods sold for cash (or paid by payment card) will select a cash check or make a different document if the organization has the right to not apply the CCT (clause 2.1 and Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ, further - Law No. 54-FZ). *

Punify this document to the buyer. Such a duty is established for all organizations in paragraph 1 of Article 2 of Law No. 54-FZ.

Alexander Sorokin answers,

deputy Head of the Department of Operational Control of the Federal Tax Service of Russia

"CCP must be applied only in cases where the seller provides the buyer, including its employees, a deferment or installments on the payment of their goods, works, services. It is these cases that, in the opinion of the FTS, belong to the provision and repayment of the loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan or he also receives and returns a loan, the cashier does not apply. When it is necessary to punch a check, see