Used cars on lease: how property is sold to legal entities and individuals

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Some people think that purchasing from an individual by a legal entity is prohibited, but this is not so. Why? After all, it will not be possible to issue a check or invoice!

It can be done differently. For this type of transaction it is not necessary to draw up an agreement. The parties themselves decide on this issue, but we still recommend documenting the operation. First of all, such a measure will avoid many problems and provide a guarantee that the transaction will be completed.

As for payment, a purchase from an individual by a legal entity can be paid either in cash or by transfer to a personal account in a banking organization. It is important to understand that the settlement amount is not limited by anything, since the law allows payments to individuals in any amount.

What the law allows

Below we will provide documents for the purchase from an individual by a legal entity, but for now let’s talk about which transactions can be carried out with individuals and which cannot.

There is a law “On the contract system in the field of procurement”, according to which, in addition to enterprises, individual entrepreneurs and organizations, an individual can act as a bidder.

Procurement in such a situation can be carried out under Article 93 of Federal Law-44 or in a competitive way, that is, through an auction or competitions. A prime example is citizens who are hired as tour guides or teachers for a short period of time.

The only restriction is that individuals are not eligible to participate in bidding aimed at SONPOs and SMPs. How can I find out about such participants? This point must be specified by the customer in the procurement documents.

Another indicator is the difference between applications. We are speaking:

1. About the surname, patronymic and first name, as well as the place of residence of the supplier. Usually the name of the enterprise and its legal address are written in this place.
2. About documents that prove identity. As a rule, an extract from the Unified State Register of Legal Entities should be located here.
3. Only participating enterprises must indicate the IIN. Individuals are exempt from this.

It is important to understand that when a legal entity makes a purchase from an individual, the cost of the goods is reduced by personal income tax. It is not only possible, but also necessary to pay attention to all these points so that problems do not arise in the future.

Car sales tax: calculation and payment procedure

The application is drawn up by the organization in any form.

Based on advice received from one of the inspections of the Ministry of Taxes and Taxes in Minsk, we will provide an approximate form of such an application.

Submission by a legal entity to the bank of a certificate confirming the right to make a bank transfer of funds to an individual is carried out simultaneously with payment instructions for the transfer of funds.

For information

The purchase of a vehicle is carried out with the execution of a purchase and sale agreement and (or) an invoice for the sale of vehicles of the established form (according to the order of the Ministry of Finance of the Republic of Belarus dated April 24, 2002 No. 501, this applies to strict reporting forms).

In accordance with subparagraph 1.33 of Article 12 of Law No. 1327-XII, income that is not subject to taxation (exempt from taxation) includes income (except for income received by payers from the paid alienation of property in connection with their business activities) received by payers from expropriation during a calendar year of one car or other vehicle.

Income that is not subject to taxation (exempt from taxation) within the specified amounts, to the extent that such amounts are exceeded, are subject to taxation in the manner prescribed by Law No. 1327-XII for taxation of income received by payers from relevant sources.

According to Article 11 of Law No. 1327-XII, the tax period is a calendar year.

09/07/2007

Natalya Kondakova, Candidate of Economic Sciences, Associate Professor, Auditor

Magazine "Chief Accountant" No. 33, 2007

From the editor: From September 20, 2007, the resolution of the Board of the National Bank of the Republic of Belarus dated October 31, 2002 No. 213 “On approval of the Rules for organizing cash circulation in the Republic of Belarus” on the basis of the resolution of the Board of the National Bank of the Republic of Belarus dated August 24, 2007 No. 166 became invalid.

From December 1, 2007, Resolution of the Council of Ministers of the Republic of Belarus dated 02/11/2006 No. 189 “On establishing the size of the base value” on the basis of Resolution of the Council of Ministers of the Republic of Belarus dated 11/02/2007 No. 1446 became invalid.

To the Instructions on the procedure for filling out tax returns (calculations) for income tax, their consideration by tax authorities, tax accounting forms, determining the time of actual stay of an individual on the territory of the Republic of Belarus, approved by Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 17, 2007 No. 9, Based on the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated November 28, 2007 No. 109, changes and additions were made.

From February 14, 2008, the resolution of the Board of the National Bank of the Republic of Belarus dated March 26, 2003 No. 57 “On approval of the Rules for conducting cash transactions and cash settlements in the Republic of Belarus” based on the resolution of the Board of the National Bank of the Republic of Belarus dated January 17, 2008 No. 4 became invalid.

Changes were made to the Decree of the President of the Republic of Belarus dated 02/07/2006 No. 71 “On measures to ensure timely payment of income tax from individuals and certain insurance contributions” based on the Decree of the President of the Republic of Belarus dated 01/28/2008 No. 43.

From February 21, 2008, the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 17, 2007 No. 9 “On approval of the Instructions on the procedure for filling out tax returns (calculations) for income tax, their consideration by tax authorities, tax accounting forms, determining the time of actual stay of an individual persons on the territory of the Republic of Belarus and forms of certificates issued to individuals" based on the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 28, 2008 No. 15, amendments and additions were made.

08/29/2017 08:36 Question to the auditor: Is the purchase of a car by a legal entity from an individual subject to personal income tax?

A legal entity buys a car from an individual for 1,000,000 tenge. Is the purchase subject to personal income tax?

Answer.

As follows from your question, the buyer is an individual, not an individual entrepreneur, and he used the car for personal purposes (not for business activities). Based on this, the answer is:

According to clause

Basic documents

A purchase from an individual by a legal entity is accompanied by a package of papers, without which the transaction simply will not be carried out. What are these documents? Let's see.

1. The act of acceptance and transfer of property.
2. Act SP-40. Used if animals are purchased.
3. Procurement act in form OP-5.
4. Acceptance certificate. Needed if you buy scrap metal.

It is important to remember that there should always be two acts.

By the way, you can draw up a deed yourself using an individual sample. In such a situation, you need to make sure that the form contains all the necessary details. Let's talk about them.

Purchase and sale agreement: an individual buys from a legal entity

In addition to indicating the fact of payment in the contract or procurement act, when paying the seller money from the cash register, an expenditure cash order is drawn up in form No. KO-2 (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88). If payment is made by bank transfer, the fact of payment is confirmed by a payment order and a bank statement from the buyer’s current account. Please note that the limitation on the size of cash payments (RUB 100,000 within one agreement) does not apply to payments between organizations and individuals who do not have individual entrepreneur status (clause 5 of the Bank of Russia Directive No. 3073-U dated October 7, 2013). In this case, the basis for payment does not matter. This means that the company that purchased property from a citizen has the right to pay him, under this agreement, in cash an amount exceeding 100,000 rubles. And he can do it in one go. Citizens quite often buy used vehicles from companies. These are usually small trucks and minibuses, and sometimes trailers and cars. At the same time, to document the transaction, a special vehicle purchase and sale agreement is drawn up between a legal entity and an individual, as well as an acceptance certificate.

DCP between a legal entity and an individual The title of the position of the head of a legal entity is indicated in accordance with the constituent documents - “director” or “general director”. AGREEMENT OF PURCHASE AND SALE OF VEHICLE N. "" 20. Officials confirm that when purchasing property from individuals, the company is not a tax agent for personal income tax and it does not have obligations to calculate, withhold and pay personal income tax (letter from the Ministry of Finance of Russia dated 11.04. 2012 No. 03-04-05/3-484, Federal Tax Service of Russia dated 08/01/2012 No. ED-4-3/ [email protected] ).

Required details

The purchase of goods from an individual by a legal entity must be formalized using acts. These documents must include standard details. What are we talking about?

1. Title of the paper.
2. Date the document was signed.
3. Contents of the document.
4. Name of the business or organization.
5. Quantity and unit of measurement.
6. Signatures of both parties.

Based on this paper, the company will accept the cost of the goods as an expense, which is necessary if the taxation system involves paying the difference between expenses and income.

Documents for payment

The purchase of goods from an individual by a legal entity is also carried out for money. And there are two payment methods: cash and bank transfer. The latter option must be confirmed using a payment order.

But cash payments are worth considering in more detail. For an enterprise or organization, there are two ways of settlement with an individual:

1. Issuing money from the cash register. In this case, a cash receipt order is issued, but not always. For example, individual entrepreneurs do not have to do this.
2. Issuing cash to an employee of an enterprise on account. Once the employee pays the seller, he will be required to prepare an advance report. But the latter is not served without everything; a document is attached to it, which contains a note about payment for the goods.

Can an LLC buy goods from an individual?

Quote (Evgesha M): according to the procurement act, can a Seller, an individual, sell us goods with VAT? And should we warn you that those individual farmers need to pay 13% of our transaction at the end of the year? How to deal with this kind of transportation/delivery of goods? (also physicists) Phys. warn individuals that they must submit 3NDFL, they have a non-taxable amount of 250 thousand rubles from sales for the year, and some individuals. persons are completely exempt from the 13% tax. When purchasing goods from the population, as an accountant, I always require a certificate of the presence of a subsidiary plot and attach it to the purchase act. If there is no certificate, then physical. the person needs to report 3NDFL. Here's another article for you to read: Purchasing goods from an individual: accounting, documents, taxes Purchasing goods from an individual is a fairly common situation when doing business. Many entrepreneurs are afraid to buy products from private individuals, thinking that this is fraught with taxation. In reality, everything is not so scary, and in some moments, even beneficial. For example, many private owners sell vegetables and fruits grown in their own gardens, which are much higher in quality than store-bought ones. Difficulties arise in paperwork, which is why many “private goods” go past the cash register. Let's look at how to properly prepare documents in accounting. Purchasing goods from individuals is no different from purchasing from legal entities. To do this, a purchase and sale agreement is concluded and signed by both parties. In practice, an agreement is rarely concluded, although it is an additional guarantee that expenses are included in the cost price and confirms the fact of the transaction. To confirm the transfer of goods from the seller to the buyer, a purchase act is drawn up. The procurement act is drawn up according to the unified form No. OP-5, or approved by the enterprise itself, but with the preservation of all mandatory details. It must indicate: the name and date of the document, the name of the organization (the person drawing up the document); content of a business transaction; quantity of goods in kind and monetary terms; the names of the positions of the persons responsible for this operation; personal signatures of these persons. The purchase act is drawn up in two copies and signed by both parties: the seller - an individual - and the buyer - the employee who purchased the products. How is the fact of making payments confirmed if an individual cannot provide you with either a sales receipt or a cash receipt? In this case, it all depends on the payment method. Payment methods for goods purchased from individuals. You can pay for goods purchased from an individual in cash or by bank transfer. The most common payment method is payment through an accountable person. The accountable person is appointed by order of the manager. And an agreement on full financial responsibility must be concluded with him. This agreement guarantees that in the event of a shortage, you can recover it from the employee. The accountable amount is issued to the employee according to the cash receipt order and only if the employee has no debt under the previous account. After purchasing products, the accountable person is required to report on the amount received. To do this, the employee’s advance report is accompanied by a purchase act and a copy of the delivery invoice. If after the purchase the accountable person has an excess amount left, it must be deposited in the company's cash desk. The second way to pay for products is to issue cash from the organization's cash register directly to the seller using a cash receipt order. The third payment method is cashless payment. Moreover, this condition is stipulated in the purchase and sale agreement, and the seller’s details must indicate his bank details. Practice shows that when confirming a purchase, companies often use only the purchase act, which during an audit can cause dissatisfaction with tax inspectors. If your act is also filled out incorrectly, then it will be difficult for you to prove the legality of such expenses. Accounting for goods purchased from a private owner. How are goods purchased from individuals accepted for accounting? Such goods are accounted for at actual cost, equal to the amount of costs incurred for their purchase (clause 5 and clause 6 of PBU 5/01 “Accounting for inventories”, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n). Based on clause 7.9 of the Methodological Recommendations, accounting for purchased goods is carried out at purchase prices and is reflected in account 41 “Goods”. Settlements with the population are reflected in account 76 “Settlements with various debtors and creditors.” Example 1. In May 2014, Romashka LLC acquired T.I. Kovalev. 300 kg of tomatoes at a price of 50 rubles per kg. The organization settled with T.I. Kovalev. in cash. In May, the company sold 200 kg of tomatoes at a price of 60 rubles. per kg. Postings for the purchase of goods from an individual. D-t 41 K-t 76 (71) = 15,000 rubles (300 x 50 rubles) - purchase of goods from an individual; D-t 76 (71) K-t 50 = 15,000 rub. – payment for goods in cash D-t 62 K-t 90-1 = 12,000 rubles. (200 kg x 60 rub.) - reflects the sales amount from the sale of tomatoes D-t 90-2 K-t 41 = 10,000 rub. (200kg*50rub.) - the actual cost of the goods is written off; D-t 90-3 K-t 68 = 181 rub. 82 kop. ((12,000-10,000) x 10 / 110) - VAT added. How to take into account VAT when purchasing goods from an individual? As for input VAT, everything is simple. Individuals, if they are not individual entrepreneurs, are not VAT payers (Article 143 of the Tax Code of the Russian Federation). Consequently, they do not issue invoices, and companies have no reason to deduct VAT. But when selling products, the company must pay attention to the following. Let's consider cases when a company is a VAT payer (company on OSNO). There are no exceptions here. If you are a VAT payer, you are required to charge VAT in accordance with the general procedure. Based on paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, the tax base for VAT on the sale of goods is calculated as the cost of these goods, taking into account the prices indicated by the parties to the transaction and excise taxes (on excisable goods) and without including VAT. Exceptions will be made if the company sells products approved in the List of agricultural products and products of their processing (with the exception of excisable goods) purchased from individuals (who are not taxpayers), approved by Decree of the Government of the Russian Federation of May 16, 2001 No. 383. Here is VAT calculated on the basis of clause 4 of Art. 154 of the Tax Code according to special rules. The tax base is determined as the difference between the sales price including tax and the purchase price. VAT is calculated at the calculated rate of 18/118 or 10/110. The selling price is determined as the market price in a given area, including VAT. Example 2. Kord LLC purchased from Timaeva K.G. 100 kg. potatoes. Timaeva K.G. is not an individual entrepreneur. According to the purchase act, the price was 25 rubles per 1 kg. Potatoes in the same month were sold at a price of 35 rubles per 1 kg. The potato product is listed in the List; accordingly, the tax base for VAT upon its sale is determined on the basis of clause 4 of Art. 154 Tax Code of the Russian Federation. According to paragraph 2 of Article 164 of the Tax Code of the Russian Federation, the sale of potatoes is taxed at a rate of 10%. We will calculate the amount of VAT required for payment to the budget. ((100 x 35 rub.) - (100 x 25 rub.) x 10 /110)=90.90 rub. As for paragraph 4 of Article 154 of the Tax Code of the Russian Federation, it should be applied only in the case when an organization buys products from individuals and then resells them. If a company buys products from individuals, then processes them, and only then sells them as finished products, then this provision of the Law does not apply, and we calculate VAT in the general manner. Personal income tax and contributions According to the general rules, if an individual receives some amounts from an organization, companies act here as tax agents, for example, when paying salaries, and, accordingly, are required to withhold personal income tax on these amounts. But if you purchase goods from the public, this payment for the goods is not subject to personal income tax (subclause 2, clause 1, article 228 of the Tax Code of the Russian Federation). Personal income tax is not paid by the seller either, since clause 13 of Art. 217 of the Tax Code of the Russian Federation clearly states that income from the sale of products grown by an individual on a personal subsidiary plot is exempt from personal income tax. This includes livestock, rabbits, nutria, birds, wild animals (both live and their slaughter products in raw or processed form), livestock products, crop production, floriculture and beekeeping, both in natural and processed form, etc. Are insurance premiums charged for these payments? No, since payments to individuals are made on the basis of a purchase and sale agreement, which is not subject to taxation, for which insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance must be calculated.

Apartment purchase

How does a legal entity purchase real estate from an individual? The procedure is not so different from the standard one for purchasing real estate.

First of all, you need to remember that a legal entity can buy an apartment or premises either from the same legal entity or from a private person. The law allows both options.

The legal entity will be a commercial organization with the status of JSC, LLC, CJSC. The purchase of an apartment from an individual by a legal entity can be carried out for the following purposes:

1. Investment. People buy an apartment to invest money and resell it in the future. In this case, the apartment is not the main asset.
2. Commercial. The apartment is the main asset and accounting is maintained for it.

The difference from a standard transaction is that it is necessary to obtain consent from the owner of the enterprise for a major acquisition. By the way, a major transaction is one that exceeds a quarter of the value of the organization’s assets.

Sales options

An enterprise or organization is not limited by law in choosing a buyer - they have the right to sell their vehicles to everyone, regardless of their civil and legal status. In other words, both an individual citizen (individual) and any company - public or private (legal entity) can purchase a car from a legal entity.

Sale to an individual

The procedure for selling a car from a legal entity to an individual includes the following steps:

• Drawing up a purchase and sale agreement, which contains complete information about the legal entity:
• individual tax number (TIN);

full name;

• legal address;
• passport details of the person who carries out the transaction.

Both a document on a special form and one simply drawn up in writing are valid.

For more information on the rules for drawing up an agreement, read the article: “Agreement for the purchase and sale of a car from a legal entity to an individual.”

• Making payment. Funds are processed only through the organization's cash desk using a stamped receipt order. If the company does not have a cash register, the money for the vehicle is transferred to the account of the legal entity through a bank.
• Drawing up a vehicle acceptance certificate, which indicates all the technical characteristics of the vehicle.
• Documentary registration of purchased transport into the ownership of the buyer. To register a car in his name, the buyer applies to the traffic police, where the data of the new owner is entered into the registration certificate. In this case, signatures of both parties and indication of the date of signing are required.

In addition, the buyer must have the following documents in hand after completion of the transaction:

• diagnostic inspection card;
• vehicle registration certificate;
• insurance policy with changes regarding the owner;
• receipts for payment of fees.

Selling a car between a legal entity and an individual has its own particularities and the seller will have to take care of a number of formalities when preparing to complete the transaction:

• the head of the enterprise, the board of directors or the authorized representative of the enterprise must issue an appropriate order. It indicates all the terms of the transaction, as well as the buyer’s data and the cost of the vehicle;
• To assess the market value of the car, an independent examination is first carried out. To do this, the seller contacts an appraisal organization.

In this case, the buyer should check the availability of the order, and it is also advisable to be present during the expert assessment.

It is known that in 2020, the sale of a car by a legal entity to an individual, as well as the sale of a car in general, has been significantly simplified in terms of the number of necessary procedures:

• there is no requirement to deregister the vehicle with the State Traffic Safety Inspectorate before sale;
• It is not necessary to have the purchase and sale agreement certified by a notary;
• The car can be registered at any traffic police department, regardless of the place of residence or registration of the owner.

Despite the simplicity of completing the transaction, we should not forget that, according to auto experts, buying a car from a legal entity carries more risks than purchasing from a private one. Therefore, the buyer is recommended to first conduct a so-called legal purity check - that is, collect as much data as possible about the company that sells the car, for example, go to the websites of the State Register and the Federal Tax Service for information about it.

Sale to a legal entity

In the case where purchase and sale is carried out between organizations or enterprises, the procedure for completing and processing the transaction remains virtually unchanged.

The difference is that when a car is sold by a legal entity to a legal entity, before the transaction is completed, the buyer, as well as the seller, must issue an appropriate order indicating the terms of purchase and sale, the seller’s data and the results of an examination to assess the value of the car.

As for the documents, they are the same as for a transaction with an individual.

The general terms of the agreement are given in the article: “Car purchase and sale agreement.”

For legal entities, there are also specifics in calculating sales taxes.

Removal from the balance sheet and sale of transport occurs according to general rules, while a value added tax (VAT) is charged - 18%, which is calculated automatically under the purchase and sale agreement.

Then two scenarios are possible, they determine the percentage of sales for a passenger car between legal entities:

• if documents for a tax deduction were submitted during the purchase, then 18% will have to be paid, and then the documents for deduction will have to be submitted again;
• if the purchase was made without VAT or with VAT without a tax deduction, you do not need to pay tax for a cheaper sale.

How the transaction is carried out

The purchase of premises by a legal entity from an individual follows the standard procedure.

1. The participants discuss important aspects of the transaction.
2. A preliminary purchase and sale agreement is signed and an advance or deposit is made.
3. The participants sign the main agreement.
4. The buyer and seller go through the procedure of state registration of the transfer of ownership rights.
5. The final payment is due under the sales contract.
6. Participants sign an act of acceptance and transfer of real estate.

The seller is required to have a certain package of documents, which must already be ready at the time of sale.

1. Passport.
2. A certificate of title or other document that establishes ownership.
3. An extract from the register confirming the absence of encumbrances.
4. Documents that explain how the owner came to own title. This includes a privatization agreement, a purchase and sale agreement or a will.
5. Explication of the premises and technical plan from the BTI. These papers confirm the absence of undocumented redevelopments.
6. An extract from the house register, which shows that there are no registered persons in the apartment.
7. Extract from the Unified Housing Document or financial and personal account. With its help, the seller confirms that there are no debts on utility bills.
8. If necessary, consent from the guardianship authorities to the transaction. This will be necessary if the owners include persons under guardianship or minors.

Sometimes the seller attaches a power of attorney for the provision of interests to the existing package. This happens in situations where the transaction is carried out by an authorized representative.

The tax base for VAT will be:

4,000 kg (30 rubles – 20 rubles) = 40,000 rubles.

The amount of VAT payable to the budget will be: 40,000 rubles x 10/110 = 3,636.36 rubles.

When selling vegetables (potatoes), the calculated VAT rate is applied - 10/110 (in paragraph 2 of Article 164 of the Tax Code of the Russian Federation, paragraph 4 of Article 164 of the Tax Code of the Russian Federation).

Let's consider the procedure for issuing invoices based on the conditions of example No. 1 (Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Column 5 (“Cost of goods (work, services), property rights without tax - total”) indicates the inter-price difference - 40,000 rubles.

Column 6 (“Including the amount of excise tax”) indicates “without excise tax.”

Column 7 (“Tax rate”) indicates the estimated rate of 10/110.

Column 8 (“Tax amount presented to the buyer”) shows the calculated amount of VAT on the inter-price difference - 3,636.36 rubles.

Column 9 (“Cost of goods (work, services), property rights with tax - total”) indicates the cost of products sold including tax - 120,000 rubles (4,000 kg x 30 rubles).

In the example, a businessman bought potatoes in bulk for subsequent retail sale.

COST OF ACCOUNTING SERVICES FOR LLC

If the potatoes are processed, then, according to the regulatory authorities, VAT will be calculated on the entire cost of the finished processed product, and not on the inter-price difference (clause 1 of Article 154 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated January 26, 2005 No. 03-04-04/01).

That is, when selling goods made from agricultural products, the tax base is determined based on the full cost of the goods sold. For example, a businessman purchased fresh mushrooms, but retails frozen sliced ​​mushrooms.

Some nuances

When purchasing property by an individual from a legal entity and vice versa, it is necessary to devote a lot of time to the purchase and sale agreement. When drawing up, the requirements of the Civil Code of our country must be taken into account. The contract must clearly define the property, describe the parties to the sale and purchase, and contain the cost of the transaction. The last requirement is very important, because if there is no information about the price, the contract will be declared invalid.

In addition, the document must reflect all persons registered in the apartment, the obligations and rights of the parties, the presence of housing and communal services debts and encumbrances, and the conditions for terminating the contract.

In addition, during the preparation of documents, the seller will have to write an application for alienation, and the buyer for taking ownership. You should not ignore the state duty, as this is a necessary contribution. For legal entities it is equal to 22 thousand rubles. The amount is relevant for each region and is enshrined in the Tax Code.

Sale to an individual

The procedure for selling a car from a legal entity to an individual involves the following steps:

1. Conclusion of a contract, where there is information about the legal entity. person: TIN, name, address, passport information of the person conducting the transaction. This paper will be valid both on the form and on plain paper.
2. Payment. Money is transferred through the company's cash desk using a stamped receipt order. If there is no cash desk, then the finances are sent to the legal account. persons with the help of a bank.
3. An act of acceptance and transfer of the car is drawn up, where the technical data of the vehicle is written.
4. Registration of the purchased car into the possession of the buyer. To register a car in your name, you will need to go to the State Traffic Safety Inspectorate, where the data of the new owner is entered into the technical passport. It is necessary that there are paintings on both sides and a date.

Among other things, the buyer must ultimately have the following documents:

1. Technical inspection ticket.
2. Certificate of registration.
3. Insurance.
4. Receipts for payment of fees.

Selling a car between a legal entity and an individual has a number of features, and the seller needs to worry about the following points when concluding a contract:

• The head of the company, the board or a trusted person must issue an order, which will indicate the terms of the transaction and information about the buyer, the price.
• To estimate the cost, an independent examination is carried out in a special organization.

In this case, the buyer must check the presence of the order and be present during the examination.

It should be noted that in 2020, the sale of a car by a legal entity to an individual has become significantly easier:

1. There is no need to deregister the vehicle with the traffic police before selling it.
2. There is no need to have the contract certified by a notary.
3. Cars are allowed to be registered at any branch of the traffic police.

Despite the ease of the transaction, we must not forget that the acquisition from a legal entity. individuals is more risky than purchasing a car from a private owner. Therefore, it is advisable for the buyer to check the seller’s integrity - find out information about the company, find information about it on the services of the Federal Tax Service and the State Register.

Buying a car

Transactions between an individual and a legal entity can be not only for real estate or goods. Often, a car is purchased from a legal entity by an individual and vice versa. Let's talk about whether there are any differences from the standard procedure.

There are no fundamental differences observed during the transaction, but there are some nuances. If you don't know about them, the seller or buyer can get themselves into trouble.

1. Checking the seller for legal purity.
2. Minor differences in the execution of the transaction.

It is important to check the seller directly, and not the car, for legal purity before making a transaction. Why do this? A legal entity may have unfulfilled obligations for which the company is liable with all its property. A car is directly related to the property of an enterprise or organization.

Conditions for leasing used cars

In cases where the company’s financial capabilities are limited, it is possible to purchase a used car on lease. There are companies on the market that sell used cars, both foreign and domestic.

Before you buy such a car, consider a number of conditions:

1. Each company has its own restrictions on the age of cars. It depends on which country the car was manufactured in. On average, the limit is 3 - 7 years.
2. Leasing companies most often do not allocate funds for used cars made in China.
3. High advance payment (up to 40%).
4. Increased monthly fee.
5. Leasing companies do not purchase cars from ordinary citizens, but only from organizations that work with VAT.
6. After the lease agreement is terminated, you can buy the car at its residual value.

All these nuances are associated with financial risks borne by the lessor.

Europlan

The company offers used cars and special vehicles for leasing. technique. The following conditions apply to clients:

There are also a number of important nuances:

• legal inspection of vehicles is carried out;
• Before the sale, the cost of the car is checked (how reasonable it is);
• The maximum age of the car is up to 10 years (as of the expiration date of the leasing term).

In addition, there is a program of insurance and accelerated registration of cars with the State Traffic Safety Inspectorate and GosTechNadzor.

Sberbank Leasing

The conditions for concluding a leasing agreement are as follows:

Please note that, if necessary, the amount of financing can be increased to 300 million rubles. For some car brands there are special promotions and preferential programs.

The leasing payment schedule can be chosen by you yourself. You do not have to provide financial documentation to the leasing company to apply.

Alfa-Leasing

The company has 2 leasing programs. Let's take a closer look at the conditions of each:

The application is reviewed within two working days. According to the “Three Documents” program, it is enough to provide a questionnaire, a passport of the head of the company and a lease agreement. The Standard program provides a standard package of documentation + financial statements of the company.

VTB Leasing

VTB Leasing company sells used cars and used equipment. The catalog is posted on the official website of the organization. The sales scheme is completely safe, all vehicles undergo legal verification.

Conditions:

Monthly payments may be equal or decreasing. The leasing program is available for companies and individual entrepreneurs operating for more than 12 months.

Reso-Leasing

When cooperating with the company in terms of leasing a used car, the following conditions apply:

Insurance of the leased asset is mandatory; the insurance amount may be included in the amount of lease payments.

Baltic leasing

You can purchase a used car from Baltic Leasing under the following conditions:

A preliminary decision on the application is made within 1 business day, and to complete the transaction you will need a minimum package of documents.

Major Leasing

The company provides cars of any class for leasing. All you have to do is choose the vehicle you like.

The following conditions apply to clients:

Compulsory vehicle insurance is provided; payments can be decreasing/equal at your request.

CARCADE Leasing

The company offers its potential clients favorable conditions for leasing used cars. Only legally “clean” cars that have undergone full diagnostics are issued for leasing. Cars that have been owned by several owners are not allowed for sale.

At any stage, it is possible to arrange a deferred lease payment. And during the entire term of the contract, full tax and legal support is provided, and assistance is provided with registering the car with the traffic police.

MKB-leasing

In case of cooperation with this company, you can lease a used car of foreign or domestic production. Moreover, the program operates throughout the Russian Federation.

Conditions:

To make a preliminary decision, you will be required to provide a photocopy of your profit and loss account as well as a copy of your balance sheet.

We are buying a plot

Above, we have already talked about how a legal entity purchases materials from an individual. The time has come to talk about purchasing a plot of land.

What do you need to know about the procedure for purchasing land from an individual by a legal entity? Now we'll tell you.

The entire procedure revolves around the purchase and sale agreement. It contains both the seller's and buyer's details. Everything seems to be clean, but it’s not.

Before a legal entity agrees to a transaction, it must be aware that there are certain risks. We are talking about:

1. Difficulty in verifying the legal purity of the acquired land.
2. The risk of land seizure during the registration process by government authorities.
3. The presence of encumbrances that do not allow certain actions to be performed with the site.
4. Inflated cost of land.

How to check documents? Unlike the purchase of an operating system from an individual by a legal entity, there are a lot of subtleties here.

In order not to fall for the tricks of scammers, it is enough to independently collect documents that will help discover hidden information.

First you need to make copies of these land documents. Please note that the authentic registration certificate is protected by a hologram and watermarks. To check the document you need to contact the federal registration service. If the seller has nothing to hide, then he will give the document without any problems.

It is also necessary to check the land by cadastral number. This is done on the Rosreestr website using the public card of the federal registration service.

It is worth ordering an extract for the site from the federal registration service. It will show whether there are encumbrances on the land, arrest and who is the owner of the site.

If you are afraid that you cannot handle it yourself, entrust the inspection to a real estate agency.

Buying a car on lease

In accordance with the leasing agreement, the vehicle that is leased belongs to the owner - the leasing company. It follows from this that the sale of a leased car to a third party is prohibited. If the document does not directly prohibit the transfer of ownership, then the car may well be resold to an ordinary citizen or company.

There are many nuances in the process of buying a leased car. In order not to get confused in them, you can contact a special company that will advise on any intricacies of the process.

You can also buy a car on lease (some call installment leasing) from individuals. persons, but the following conditions must be met:

1. The seller has already contributed 50% or more of the cost of the car.
2. The leasing agreement should not contain a direct ban on the sale of cars. Perhaps this is the main condition.

Purchasing a car that is already leased from another lessee allows you to purchase a car at a price significantly lower than the market price.

How does the deal work?

The process is not much different from the standard one, but it is still worth describing. First, the seller shows the plot. If the buyer is satisfied with everything, then the parties move on to developing a preliminary agreement. The next step will be to collect the necessary documentation, after which the main contract will be drawn up. When all the bureaucratic aspects are completed, the buyer transfers the money to the seller and they sign the contract.

The final stage is considered to be the moment when the buyer receives ownership of the land.

The agreement must be in triplicate. Why so many? One remains with the present owner, the other is kept by the past owner, the third must be given to the Register to register ownership rights.

What should the document contain?

1. Seller information. This includes passport details, first name, patronymic and last name.
2. Description of the land plot along with the cadastral number, category of land, absence or presence of encumbrances, cadastral value.
3. Features of payment and amount of the transaction. This point must be described in great detail so that the parties do not have any complaints later.
4. List of papers that are attached to the agreement.

The nuances of buying a used car on lease

Currently, there are various offers for purchasing used cars on lease.

But when choosing a leasing company, you need to be careful, as scammers are not asleep either. Therefore, if you are not sure that you will understand all the nuances yourself, contact a qualified specialist who will analyze the proposals and select the best one for you.

Experts also recommend studying the contract and its following clauses with special care:

1. The amount of the advance payment.
2. Presence of hidden commissions.
3. Permissibility of early repayment.
4. Features of the insurance process.

Many problems can be avoided if you immediately request a sample contract. In particular, many companies focus the client’s attention on the percentage increase in price from the initial price per year. If you are comparing offers from different companies, then compare the annual interest rate, not the % increase in price.

Find out right away whether you can choose the payment type yourself. At the same time, often decreasing payments are beneficial only on paper, but in reality you receive a greater financial burden at the beginning of the contract term.