Accounting for vehicles at the enterprise. The organization purchased a car: accounting and tax accounting

The organization purchased a gazelle from an interdependent company for 50,000 rubles, including 18% VAT. The organization applies common mode taxation, PBU 18/02 does not apply. How to write off expenses in accounting and tax accounting for this vehicle? Do I have to pay property tax? transport tax?

After considering the issue, we came to the following conclusion:

In accounting, a used car worth over 40,000 rubles. accounted for as part of property, plant and equipment in general in due course. Depreciation is charged starting from the month following the month when the car was accepted for accounting.

For income tax purposes, a car is not a depreciable property, its cost is taken into account as part of material expenses one of the ways specified in paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

Vehicles are subject to property tax in accordance with the generally established procedure. At the same time, the fact of its acquisition from an interdependent person excludes the possibility of using the benefit provided for in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation.
The transport tax is paid in the generally established order. The subject of the Russian Federation in whose territory the car is registered can establish differentiated tax rates, taking into account the number of years that have passed since the year of manufacture Vehicle, and (or) their ecological class.

Rationale for the conclusion:

Accounting

In accounting, the purchased car, which was in operation, is accounted for as part of fixed assets, if the conditions specified in paragraph 4 of PBU 6/01 "Accounting for Fixed Assets" (hereinafter referred to as PBU 6/01) are simultaneously met, namely:

is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

is intended for use over a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

its subsequent resale is not expected;

able to bring economic benefits (income) to the organization in the future.

Assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and with a value within the limit established in accounting policy organizations, but not more than 40,000 rubles. per unit, may be reflected in accounting and financial statements as part of inventories (hereinafter referred to as the inventory) (paragraph 4, clause 5, PBU 6/01).

In the situation under consideration, the car purchased by the organization meets the above conditions and its value without VAT exceeds 40,000 rubles. (50,000 rubles - VAT 18% \u003d 42,372 rubles), therefore, it is subject to reflection in fixed assets, and the costs of its acquisition are taken into account in the manner established by RAS 6/01.

A car purchased for a fee is accepted for accounting at its original cost, which is formed from the organization's actual costs for its acquisition (excluding VAT). The actual costs for the acquisition, construction and manufacture of fixed assets are, in particular, the amounts paid (payable) in accordance with the contract to the seller (clauses 7, 8 PBU 6/01, clause 24 Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n).

This rule also applies to acquired fixed assets that were in operation.

The cost of buying a car is reflected

Debit, sub-account "Acquisition of fixed assets" Credit
- reflected the initial cost of the purchased car;

Debit Credit, sub-account "Acquisition of fixed assets"
- the car is put into operation.

At the same time, the rules accounting the moment of acceptance of the car for accounting as a fixed asset is not made dependent on the fact of registration of vehicles with the traffic police, since such registration does not confirm the readiness of the car for operation. Based on the provisions of Art. 130 of the Civil Code of the Russian Federation, a motor vehicle is a movable thing. In accordance with paragraph 2 of Art. 164 of the Civil Code of the Russian Federation state registration transactions with movable property are not required, except statutory cases. The need to register transactions with vehicles, as well as the ownership of vehicles, is not established by law. And the Decree of the Government of the Russian Federation of August 12, 1994 N 938 "On the state registration of motor vehicles and other types of self-propelled equipment in the territory Russian Federation"regulates only the procedure for registering the vehicle itself with state bodies.

The cost of fixed assets is repaid through depreciation (clause 17 PBU 6/01).

Depreciation for used fixed assets is charged in accordance with the generally established procedure starting from the first day of the month following the month of their acceptance for accounting (clause 21 PBU 6/01).

Annual amount depreciation charges is determined in accordance with paragraph 19 of PBU 6/01, taking into account the period beneficial use OS object.

The useful life of a car (both new and used) is determined by the organization independently based on (clause 20 PBU 6/01, clause 59 of the Guidelines):

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

The procedure for determining the useful life when accepting fixed assets for accounting should be reflected in the accounting policy of the organization for accounting purposes.

Note that from 01/01/2017, changes were made to the Classification of fixed assets included in, approved by Decree of the Government of the Russian Federation of 01/01/2002 N 1. In particular, the provision on the possibility of its use for accounting purposes has been excluded (clause 1 of the Amendments approved by Decree of the Government of the Russian Federation of 07.07.2016 N 640)).

Thus, the organization has the right, for accounting purposes, to independently determine for a used fixed asset, guided by clause 20 of PBU 6/01 (letter of the Ministry of Finance of Russia dated 03.27.2006 N 03-06-01-04 / 77).

Accordingly, starting from the month following the month when the car was accepted for accounting, and until the full repayment of its cost or debiting it from accounting, depreciation is charged:

Debit , (44) Credit
- depreciation for the corresponding month is accrued.

The amounts of VAT presented to the taxpayer upon the acquisition of goods (works, services, property rights) are subject to deduction if the following conditions are simultaneously met:

purchased goods (works, services, property rights) are intended for the implementation of operations subject to VAT, or for resale (clause 2, article 171 of the Tax Code of the Russian Federation);

goods (works, services, property rights) are taken into account on the basis of the relevant primary documents(Clause 1, Article 172 of the Tax Code of the Russian Federation);

there are properly executed invoices of the seller (clause 1 of article 172, clause 2 of article 169 of the Tax Code of the Russian Federation).

The norms of the Tax Code of the Russian Federation do not provide for any special features for accepting VAT amounts for deduction when acquiring used property.

Accordingly, the right to deduct VAT on a car purchased for production activities, arises for the organization in the tax period in which the car was accepted for accounting on the basis of the relevant primary documents, if there is a seller's invoice (letter of the Ministry of Finance of Russia dated 01.10.2009 N 03-07-11 / 244).

income tax

In tax accounting, a car is recognized as depreciable property if it simultaneously meets the following conditions (clause 1, article 256 of the Tax Code of the Russian Federation):

is in the possession of the taxpayer;

used by the taxpayer to generate income;

useful life is more than 12 months;

with an initial cost of more than 100,000 rubles (the cost criterion in the amount of 100,000 rubles is effective from 01/01/2016 and applies to depreciable property put into operation starting from 01/01/2016 on the basis of paragraphs 7, 8 of article 2, part 4 , 7 v. 5 federal law dated 08.06.2015 N 150-FZ).

The initial cost of a fixed asset, regardless of whether it is new or used, is determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use, minus VAT and excise taxes. 1 article 257 of the Tax Code of the Russian Federation). The presence of interdependence with the seller does not affect the procedure for determining its initial cost.

The useful life of a used fixed asset for tax purposes is determined taking into account the provisions of paragraphs. 1, 7 and 12 verses. 258 of the Tax Code of the Russian Federation, which establish the possibility of determining the useful life for a used object, taking into account its period of use by the previous owner.

Since the cost of property is one of the mandatory features of depreciable property for the purposes of calculating income tax, we believe that in the situation under consideration, a car with an initial cost of less than 100,000 rubles is not depreciable property, the cost of which is repaid through depreciation.

The cost of acquiring property that is not depreciable property, on the basis of paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation relate to material costs. The cost of such property is included in the composition of material costs in full as it is put into operation. At the same time, the taxpayer has the right to choose the procedure for writing off the value of property that is not recognized as depreciable for tax purposes, namely:

accounted for as a lump sum on the date the asset is put into operation;

take into account over several reporting periods in a manner independently determined by the organization, and such a procedure should be developed taking into account economically justified indicators, in particular, taking into account the period of use of the property.

The applicable procedure must be fixed in the accounting policy for tax purposes (letter of the Ministry of Finance of Russia dated 05/20/2016 N 03-03-06/1/29124).

Accordingly, in the situation under consideration, the cost of the car is taken into account as part of material costs in one of the ways specified in paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.

Note that there are no official clarifications regarding the situation under consideration*(1). We believe that indirectly the possibility of accounting for the property acquired by the organization as part of material expenses is evidenced by the explanations of the Ministry of Finance of Russia, presented in a letter of 09.02.11 N 03-03-06 / 2/29.

In addition, in the decision of the Arbitration Court of the East Siberian District dated January 19, 2017 N F02-7680 / 16, the judges also came to the conclusion that one of the mandatory features of depreciable property for the purposes of calculating income tax is that the value of this property at the time of its adoption the taxpayer to account is more than the established limit. Under such circumstances, the references to the provisions of paragraphs 1, 5, 7 of Art. 258 of the Tax Code of the Russian Federation, which determine the procedure for calculating the useful life of depreciable property, do not confirm that the disputed property is depreciable.

Corporate property tax

Organizations that have property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation are recognized as taxpayers (clause 1 of article 373 of the Tax Code of the Russian Federation).

A car purchased by an organization, accounted for on the balance sheet of an organization as an item of property, plant and equipment in accordance with established order bookkeeping, on the basis of paragraph 1 of Art. 374 of the Tax Code of the Russian Federation is recognized as an object of taxation by the property tax of organizations.

Features of taxation for property that was in use are not defined. According to paragraph 1 of Art. 375 of the Tax Code of the Russian Federation, the tax base for a tax is defined as the average annual value of property recognized as an object of taxation, unless otherwise provided by Art. 375 of the Tax Code of the Russian Federation.

In this case, the organization will not be able to use the provisions of paragraph 25 of Art. 381 of the Tax Code of the Russian Federation with a benefit, on the basis of which movable property(including a car) that has been registered by an organization since 2013 and accounted for as fixed assets is not subject to corporate property tax, since this exemption does not apply to cases where such objects are acquired from related parties (see, for example, a letter from the Ministry of Finance of Russia dated 08/30/2017 N 03-05-05-01/55522).

Accordingly, the purchased car is subject to corporate property tax in accordance with the generally established procedure.

Transport tax

Transport tax in accordance with Ch. 28 of the Tax Code of the Russian Federation is established and put into effect by the laws of the subjects of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding subject of the Russian Federation (Article 356 of the Tax Code of the Russian Federation).

Based on Art. 358 of the Tax Code of the Russian Federation, a car purchased by an organization, registered in the prescribed manner in accordance with the legislation of the Russian Federation, is subject to taxation for transport tax, regardless of whether it is new or used (see also letter of the Ministry of Finance of the Russian Federation dated 08.09.2011 N 03- 05-04-04/10).

The presence of interdependence with the seller of the vehicle or the period of use of the car by the previous owner does not affect the determination of the presence of an object of taxation.

Transport tax rates are established by the laws of the constituent entities of the Russian Federation in the amounts specified in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, depending on the engine power, jet engine thrust or gross tonnage of the vehicle (TC) per one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or one unit of the vehicle.

The laws of the constituent entities of the Russian Federation may increase (reduce) tax rates, but not more than ten times (clause 2, article 361 of the Tax Code of the Russian Federation).

This allows for the establishment of differentiated tax rates in relation to each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class (clause 3, article 361 of the Tax Code of the Russian Federation).

Thus, when determining the transport tax rate for a purchased used car, it is necessary to be guided by the relevant law of the subject in whose territory it is registered (see also letters of the Ministry of Finance of Russia dated 12.01.2017 N 03-05-06-04 / 484, dated 04.10.2013 N 03 -05-06-04/41282). We note, in particular, that the tax rates established in the city of Moscow are currently not differentiated depending on the year of manufacture of the car (Law of the City of Moscow dated 09.07.2008 N 33 "On transport tax").

It should also be borne in mind that established in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, transport tax rates, in addition to engine power, are differentiated depending on the type of vehicle (for example, cars, buses, trucks, etc.) (letter of the Federal Tax Service of Russia dated 02.06.2016 N BS-3-11 / [email protected]).

According to the clarifications of the financial department, the category of a vehicle for tax purposes should be determined on the basis of its type and purpose (category) indicated in the vehicle passport (hereinafter referred to as the TCP) on the basis of its type approval. At the same time, the main indicator for the purposes of transport taxation is the type of vehicle specified in the TCP, since vehicles of the same category may have a different type depending on the destination (car, truck or bus) (see, for example , letters of the Ministry of Finance of Russia dated 10.12.2013 N 03-05-06-04 / 54111, dated 13.08.2012 N 03-05-06-04 / 137, dated 10.21.2010 N 03-05-06-04 / 251, dated 03/19/2010 N 03-05-05-04/05, dated 07/01/2009 N 03-05-06-04/105, dated 02/07/2008 N 03-05-04-04/01, dated 01/17/2008 N 03 -05-04-01/1).

In the absence of information about its type in the vehicle passport or in case of disagreement with taxpayers, the tax authorities have the right to this issue apply to the competent authorities and organizations authorized to issue vehicle passports in accordance with paragraph 2 of the Decree of the Government of the Russian Federation of 05/18/1993 N 477 "On the introduction of vehicle passports" (letter of the Ministry of Finance of the Russian Federation of 07/01/2009 N 03-05-06-04 /105).

Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of the RSA, professional accountant Makarenko Elena

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

*(1) In the event that property is received as a result of reorganization, the fixed asset that was in use, according to the authorized bodies, is not excluded from the depreciable property by the new owner, regardless of the remaining useful life and cost (letters of the Ministry of Finance of Russia dated 12.05.2005 N 07-05-06 / 138, dated 04/01/2008 N 03-03-06 / 1/241, Federal Tax Service of Russia for Moscow dated 04/26/2010 N 16-15 / [email protected]).

The main documents for a literate accounting of a car purchased by the company are: a contract of sale, an act of acceptance and transfer (form No OS-1), inventory card(Form No OS-6). In the article we will talk about accounting for a purchased car, we will consider these documents in more detail.

Difference between new and used car

Depending on whether a new car is purchased, or a used one, the act is drawn up by the accountant of the buyer company or the car seller:

If you do not get information about the useful life of a used car, it remains only to take it equal to the useful life of a new vehicle, the values ​​of which, of course, are not equal. This will significantly increase the company's costs and lead to incorrect calculations of depreciation and other indicators, and, as a result, to claims from tax inspectors.

The initial cost of the car is made up of:

• the amount spent on the purchase of a car;
• purchase costs incurred.

Expenses relating to the purchase of a car

1. State duty for traffic police services for registering a car To avoid problems with the tax service, it is better to add the amount of the duty to the original cost of the car. Tax claims are related to the fact that this is how money is debited over a long period of time, through depreciation costs. In the case of a one-time attribution of expenses to other expenses, the company understates income tax.
2. Vehicle upgrade. Tax office refers to modernization as any retrofitting of a car, since it does not change the characteristics and purpose of the car (and it does not matter whether the car is new or used). There is an additional accounting option. equipment worth more than 40 thousand rubles as an independent fixed asset. Or you can recognize the expense in current period, if the understaffing cost less than 40 thousand. However, designing a heater in this way can cause controversy, because connecting it changes the characteristics of the machine.
3. Input VAT. The VAT indicated by the seller is also paid separately from the original cost. It is legal to take it into account as an expense on general terms.
4. Loan interest. In cases where the car was bought with borrowed money, the overpayment on the loan is not included in the initial cost. It is included in the lists of expenses as a percentage of any other debts, moreover, interest must be normalized (the write-off occurs within the limits of the refinancing rate multiplied by a factor of 1.8).

During the FIT, it is legal to write off the original cost of the car. For new cars, the terms are normalized according to the established Classification of Fixed Assets:

Important! Try to choose the minimum specified SPI, this will help to write off the costs of buying a car as soon as possible.

Difficulties arise with the SPI of used cars, it is calculated by the formula:

• SPI used \u003d SPI of a similar new car - the period of operation by the previous owner.

Used SPI is entered into the same depreciation group as it was with the previous owner. It is better to charge depreciation even if the car is less than a year old. When the machine was purchased from an individual who is not engaged in entrepreneurship, the IPV is defined as new fixed assets that have appeared.

Depreciation on a purchased car

To correctly calculate depreciation, you need to have knowledge of two indicators:

• start date of depreciation;
• SPI, during which the initial cost is written off.

In accounting	In tax accounting
Depreciation starts on the first day of the month following the month in which the vehicle is registered as part of the OS. To be clear, depreciation is calculated even for transport that is not used, if it is fit for use.	Depreciation is controlled from the first day of the month following the month when the car was actually used. The proof that this particular month was the month of the start of use will be the date indicated in the act on putting the car into operation.

Transport tax payment

TH is not paid for unregistered vehicles, so it would be convenient to have data on objects that will not be taken into account in the annual vehicle tax report. And as soon as the car is registered, it will need to be done standard wiring account 01.

Depending on the region in which the company is registered, during the year it is necessary to make deductions on account of advances on transport tax (TN).

The amount of TN for the whole year is calculated by the formula:

• Annual tax = (Engine power)*(Tax rate):(Number of months, how many cars are owned by the company):12

At the end of the year, TN is paid to the tax office minus advance deductions, while income tax is reduced by the amount of TN and advance payments (they should be included in the list of other expenses). Accountants report on TN no later than the 1st day of February.

Accounting for a purchased car (example)

Organization N in October bought a car (with a capacity of 102 hp) from a third-party company. Already in January, it was registered with the traffic police, they immediately began to use it. The price of the car was 330,000 rubles, including VAT in the amount of 30,000 rubles. In the act of acceptance and transfer, the SPI is equal to 40 months, the service life of the car is 10 months. The transport tax rate is 32 rubles.

Rationing of fuels and lubricants

Previously, the Ministry of Finance assumed the rationing of fuel and lubricants for the correct tax accounting, but on this moment the financial department recognized this as the right of organizations, not an obligation, due to the absence of such requirements in the tax code. Based on the foregoing, an enterprise that is tax-registered under a simplified form of taxation can take into account the amounts spent on fuel and lubricants in full or within the limits of the norms.

If it was decided to use the standards, then you need to know that they may not coincide with the standards of the Ministry of Transport. The data reflected in the technical documentation of the machine manufacturer will do. Or it is possible to identify your own indicators based on measurements and calculations carried out at the enterprise. Local tax authorities may still require compliance with regulations, so you will need to be able to defend your position.

Regulations

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The organization buys a car. Accounting, taxation, car registration, fuel accounting

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Our company plans to purchase a cargo GAZelle at a car dealership at non-cash payment.

What actions should we take to register the vehicle, register it?

Registration of a car in accounting

How to keep accounting and tax records? The driver will be an employee of our company, refueling will be done with the help of a card.

Vehicle registration

According to the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On State Registration of Motor Vehicles and Other Types of Self-Propelled Equipment on the Territory of the Russian Federation” (as amended on August 12, 2004), owners of vehicles are required to register them in the prescribed manner with the State car inspection during the validity period registration plate"Transit" or within 5 days after purchase.

Registration of vehicles owned by legal entities is carried out on the basis of passports of the relevant vehicles, certificates-accounts issued by legal entities or individual entrepreneurs trading in vehicles, or contracts or other documents concluded in accordance with the established procedure, certifying the ownership of vehicles and confirming the possibility of their admission to operation on the territory of the Russian Federation.

Wherein registration, including temporary, and changing the registration data of vehicles not implemented without representation by their owners or other owners insurance policy compulsory insurance civil liability the owner of the vehicle in cases where the obligation to insure his civil liability is established by federal law.

Federal Law of the Russian Federation of April 25, 2002 No. 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners" it has been established that in the event of the emergence of the right to own a vehicle (acquisition of its ownership, receipt for economic management or operational management, etc.) the owner of the vehicle must insure my civil liability before registration vehicle, but no later than five days after the right to own it arises.

That is, first you must insure the purchased car, and then register it with the State traffic inspectorate.

Accounting

A car purchased by an organization for accounting purposes is recognized as a fixed asset.

According to PBU 6/01 "Accounting for fixed assets", approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n, fixed assets are accepted for accounting at their original cost.

Initial cost of fixed assets purchased for a fee, the amount of the organization's actual costs for the acquisition, construction and manufacture is recognized, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are, in particular:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees;

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition of fixed assets.

Wherein not included in actual costs for the acquisition, construction or manufacture of fixed assets, general business and other similar expenses, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

The accounting unit of fixed assets is inventory item.

Acceptance of the purchased car for accounting and putting it into operation is formalized an act on the acceptance and transfer of an object of fixed assets according to unified form No. OS-1, approved by the Decree of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7. In cases of purchasing a car through a network retail section 1 of the act is not completed.

Data on the acceptance of an object as part of fixed assets are entered in the inventory card (book) of accounting for fixed assets ( Form No. OS-6).

Registering a car with an LLC entails the need to conclude a formal contract with the buyer. It will also be necessary to reflect the expenses in the accounting of the enterprise.

Accounting and tax accounting of vehicles

The situation will have its pros and cons, and much will depend on who the seller of the car is - an ordinary citizen or an entrepreneur, an organization.

Documentation of the transaction

Organizations constantly make transactions for the purchase of goods and materials. A little less often they are faced with the need to purchase fixed assets. One of the varieties are vehicles.

Often LLCs make transactions within the enterprise, buying cars from the founders, managers or ordinary employees of the company. But sometimes things happen differently. For example, an advertisement for a sale can be found in a regular newspaper. In this case, the sellers are:

• citizens;
• other organizations.

If the seller has nothing to do with the business (is not an individual entrepreneur), then it is not necessary to conclude a sales contract. A purchase order will suffice. But it is necessary to prescribe the terms of the transaction and the cost of the car, the details of the buyer and seller. Thus, when buying a car from an individual, paperwork will be minimal.

But the purchase from another organization will need to be executed in the form of a contract of sale. Additionally, you will need to fill out an acceptance certificate.

It will be possible to take into account on the balance sheet only the amount that is prescribed in the contract or the procurement act.

Additionally, you will have to document the fact of the transfer of funds. Several options are possible here:

1. if money is issued from the cash desk, then a cash warrant is drawn up;
2. at non-cash payment would need payment order and a statement from the buyer's bank.

You can pay with individuals and other companies without limit on amounts. And if the seller is an individual entrepreneur, then it is impossible to give him more than 100,000 rubles at a time.

Features of VAT accounting, taxes and fines

Any organization that purchases a car is interested in having VAT highlighted in the documents. Otherwise, it cannot be accepted. But you will have to accrue it later during the sale of the vehicle, which is a significant drawback.

From this point of view, it is more profitable to conclude an agreement with other companies. They can allocate VAT, unlike an ordinary citizen.

A nice bonus is that depreciation on vehicles is taken into account on the balance sheet. The corresponding amounts can be written off as expenses, which means that the final amount of income tax can be reduced.

When registering a car for an LLC, you will have to pay property tax, which can be taken into account in the financial result. Here are the penalties for traffic violation will be higher for organizations than for individuals. But, as a rule, when stopped by traffic cops, they are issued to the driver, and when a violation is registered by cameras - to LLC.

The right to use a car

It's just not possible to take the company's car. It will be necessary to issue a power of attorney to a specific person. But it is not necessary to use waybills at all.

A significant disadvantage is that none of the company's employees or its founder has the right to use the company's car for personal purposes. Otherwise, there is a place to be receiving personal material gain which is subject to taxation.

Summing up

There are many nuances in the design of a car for an LLC. They must be taken into account when concluding a contract. If an organization wants to offset VAT, then when buying a car from an individual, it makes sense to involve an intermediary in the transaction.

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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

THE FEDERAL TAX SERVICE

Sale of a vehicle by an organization

N ED-4-3/ [email protected]

ON ACCEPTANCE OF A VEHICLE AS A FIXED EQUIPMENT

Federal tax service in connection with incoming requests from tax authorities and individual entrepreneurs on the procedure for taking into account a car purchased as a fixed asset individual prior to state registration as an individual entrepreneur carrying out entrepreneurial activities on common system taxation says:

According to tax code of the Russian Federation (hereinafter referred to as the Code) individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without education legal entity, for the amounts of income received from the implementation of such activities, when calculating the tax base in accordance with the Code, they are entitled to receive professional tax deductions in the amount of actually incurred and documented expenses directly related to the extraction of income.

At the same time, the composition of these expenses accepted for deduction is determined by the taxpayer independently in the manner similar to the procedure for determining expenses for tax purposes, established by the "Corporate Profit Tax" of the Code.

The procedure for accounting for income and expenses and business transactions for individual entrepreneurs, on the basis of the Code, approved by order of the Ministry of Finance of the Russian Federation and the Ministry of the Russian Federation for Taxes and Duties dated August 13, 2002 N 86n / BG-3-04 / 430 (hereinafter referred to as the Procedure).

In accordance with subparagraph 4 of paragraph 15 of the Procedure, depreciation is accounted for as expenses in amounts accrued for taxable period. At the same time, depreciation is charged only on property owned by an individual entrepreneur, directly used for the implementation of entrepreneurial activity and purchased for a fee.

According to the Decrees of the FAS UO dated 25.02.2010, the FAS ZSO dated 01.25.2010 in the case and the FAS SZO dated 03.18.2008 in the case, the use of property by an entrepreneur for personal purposes before the start of business does not deprive him of the right to include the value of property in tax expenses. And the fact that the property was acquired before the start of business activities does not matter. Depreciation on fixed assets begins on the 1st day of the month following the month in which this object was put into use.

The courts concluded that the property should be used for business activities, and not acquired during its conduct.

and the Procedure does not establish that depreciation is charged only on fixed assets that are acquired by an individual after registration as an individual entrepreneur.

According to the Federal Tax Service of Russia, regardless of the time of acquisition of a fixed asset, an individual entrepreneur has the right to charge depreciation on it, if the fixed asset is used to generate income from entrepreneurial activities.

An individual entrepreneur has the right to accept a car for accounting as a fixed asset. Confirmation can be an act of acceptance and transfer of an object of fixed assets and an inventory card, the commissioning of this vehicle (order, waybills on the use of the vehicle, etc.).

According to paragraph 37 of Section IX of the Procedure, depreciable property used for business activities is taken into account at the initial cost determined in accordance with Sections VII and VIII of the Procedure.

In accordance with paragraph 44 of the Order individual entrepreneurs, acquiring used fixed assets, have the right to determine the depreciation rate for this property, taking into account the useful life, reduced by the number of months of operation of this property by previous owners.

Thus, an individual entrepreneur has the right to reduce the useful life of a used fixed asset by the number of years (months) of its operation by the owner (individual), including before registration as an individual entrepreneur.

In addition, there must be documents confirming the purchase of a car by an individual (purchase and sale agreement, payment documents for paying the cost of the car), as well as technical certificate car.

Bring this clarification, agreed with the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia, to lower tax authorities.

Valid

state councilor

Russian Federation

If the company prospers, then sooner or later the first persons of the company will have official vehicles. This means additional convenience for management and new challenges for the accountant.

Buying a car is now easy. Moreover, this can be done even if you do not have enough money at your disposal. Car dealerships are actively attracting customers with new, more and more profitable, purchase schemes - from an interest-free loan to leasing. Usually, interest-free loan associated for the buyer with the mandatory purchase of a CASCO insurance policy (risk of theft and damage to the car). Such a policy is not cheap and not everyone needs it.

Therefore, some firms use the leasing scheme. Its main advantage compared to buying with credit resources is that the leasing commission is subject to VAT, which means that you can deduct tax. We already wrote about this and other advantages of a leasing agreement in more detail in the article “Leasing minimization” No. 3 for this year.

Nevertheless, the most common way to acquire a car is still to buy it. The design of this operation will be discussed in the article.

Think and buy

Both new and used cars are bought under a sales contract with obligatory registration invoices and invoices.

Since motor vehicles are classified as fixed assets, they are taken into account on the basis of the act of acceptance and transfer of fixed assets (form No. OS-1). On the basis of this document, an inventory card is issued (form No. OS-6). Recall that samples of forms can be found in the resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

In accounting, the initial cost of a fixed asset is determined in accordance with PBU 6/01. That is, they summarize all the actual costs of the organization for the purchase of a car, excluding VAT.

Actual costs are the amount paid in accordance with the sale and purchase agreement, as well as the cost of consulting and information services, interest on borrowed funds raised to purchase a car, and other costs directly related to its acquisition. In addition, the initial cost of the vehicle includes the cost of installing additional equipment, alarms, anti-corrosion treatment, etc., as well as the cost of a set of spare tires.

Having bought a car, the owner must register it with the traffic police. The deadlines are set in Decree of the Government of the Russian Federation of August 12, 1994 No. 938. So, you need to register within five days from the date of purchase or deregistration of the vehicle, or during the validity period of the Transit registration plate.

When the state registration is completed, the company takes the car into account as a fixed asset on the basis of the order of the head. The registration fee, government fees and other payments made in connection with the registration of the car are included in the initial cost of the fixed asset.

Example 1

Neva LLC purchased a VAZ-2110 car for 200,600 rubles. (including VAT - 30,600 rubles.) The amount of fees for registering a vehicle amounted to 1,000 rubles. The Neva accountant made the following entries:

Debit 08 Credit 60

- 170,000 rubles. - the cost of buying a car without VAT is reflected in the accounting;

Debit 19 Credit 60

- 30 600 rubles. - the amount of VAT on the purchased car is taken into account;

Debit 08 Credit 76

- 1000 rubles. – reflects the amount of the registration fee;

Debit 76 Credit 51

- 1000 rubles. - the registration fee has been paid;

Debit 60 Credit 51

- 200 600 rubles. - payment was made under the contract of sale of the car;

Debit 01 Credit 08

- 171,000 rubles. (170,000 + 1,000) - the car was credited at its original cost;

- 30 600 rubles. - the amount of VAT on the purchased car is accepted for deduction.

For the purposes of tax accounting for profits, the initial cost of the purchased car is determined in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation. It consists of the cost of buying a car, delivering it and bringing it to a condition suitable for use. Thus, the initial cost in accounting and tax accounting is generally the same. The exception is interest on borrowed funds(subclause 2, clause 1, article 265 of the Tax Code of the Russian Federation) and sum differences (subclause 5.1, clause 1, article 265 of the Tax Code of the Russian Federation). For tax purposes, these expenses are non-operating expenses and are charged to financial results in the current tax period.

Not without insurance

All motor vehicle owners must insure the risk of motor vehicle liability. Without this, you will not be able to pass the state technical inspection and registration.*

Compulsory insurance contract is usually concluded for one year and then extended. Since insurance costs relate to several periods, they are reflected in accounting on account 97 “Deferred expenses” and they are written off evenly during the term of the contract.

For tax purposes, the costs of compulsory civil liability insurance of vehicle owners are included in other expenses within the approved tariffs (clause 2, article 263 of the Tax Code of the Russian Federation).

For organizations that use the accrual method, the procedure for writing off expenses is specified in paragraph 6 of Article 272 of the Tax Code. If the contract is concluded for a period equal to or less than the reporting period, costs are recognized as reporting period in which they were paid insurance premiums. When the terms of the insurance contract provide for the payment of the insurance premium in a single payment for a period of more than one reporting period, it is recognized as an expense evenly over the term of the contract.

When using the cash method, insurance premiums can be excluded from taxable income on the day they are transferred to the insurer (clause 3, article 273 of the Tax Code of the Russian Federation).

Let's start driving

The depreciation of motor vehicles is no different from the depreciation of other fixed assets. The only feature is established in paragraph 9 of Article 259 of the Tax Code of the Russian Federation. A reduction factor of 0.5 is applied to the depreciation rate for cars and minibuses worth more than 300,000 and 400,000 rubles, respectively.

The main type of expenses in the operation of vehicles is the purchase of fuels and lubricants and special fluids. When purchasing fuel and lubricants for cash, a driver or other person operating this vehicle (for example, a director) is issued against a report certain amount of money. After submission by the accountable person, the advance report with the attached gas station cash receipts is approved by the head of the enterprise. Based on this document, the purchased fuel is taken into account.

From the point of view of accounting, it is more convenient to purchase fuel under a supply agreement with the condition of payment by bank transfer. Fuels and lubricants supplied in this way are accepted for accounting on the basis of the waybill and invoice received from the supplier. Another convenient option- pay for fuel using fuel coupons.

Example 2

AZS LLC entered into an agreement with Avtomobil LLC for the supply of A-95 gasoline through the sale of coupons. Under the contract, the Avtomobil company paid 17,700 rubles. (including VAT - 2700 rubles) for 1000 liters of gasoline at 17.7 rubles. per litre. Payment by bank transfer was made on September 27, 2005. LLC "AZS" issued 50 coupons for 20 liters of gasoline each. On the same day, all coupons were handed over to drivers under the report. Until the end of the month, five coupons of 20 liters were used up. At the end of the month on September 30, 2005, an act of acceptance and transfer of fuel was drawn up. According to the act, "Automobile" received 100 liters of gasoline in the amount of 1770 rubles. (17.7 rubles (100 l), including VAT - 270 rubles.

The accountant of Avtomobil LLC made the following entries in accounting:

Debit 60 subaccount "Advances issued" Credit 51

- 17,700 rubles. – listed cash as an advance payment for gasoline;

Debit 50-3 Credit 60 (76)

- 17,700 rubles. - received fuel coupons at the cash desk;

Debit 71 Credit 50-3

- 17,700 rubles. - issued coupons to drivers under the report.

Debit 10-3 Credit 71

- 1500 rubles. – purchased fuel is credited;

Debit 19 Credit 71

- 270 rubles. – VAT on fuel purchased with vouchers was taken into account;

Debit 60 Credit 60 sub-account "Advances issued"

- 1770 rubles. – part of the advance paid to the supplier of gasoline was offset;

Debit 68 subaccount "VAT settlements" Credit 19

- 270 rubles. – accepted for deduction of VAT on paid and credited fuel;

Debit 20 (23, 25, 26, 44...) Credit 10-3

- 1500 rubles. - expenses for fuel and lubricants are written off as expenses.

During the operation of the vehicle, fuel is consumed and written off to the costs of the enterprise. A waybill serves as documentary evidence of fuel consumption. Its form was approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. However, it is mandatory only for motor transport organizations. As for the rest of the firms, they can develop their own waybill form, which will reflect all the details provided for in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ “On Accounting”. This position is confirmed by the letter of the Ministry of Finance of Russia dated August 1, 2005 No. 03-03-04/1/117.

There will be other expenses

In addition to the cost of fuel and lubricants, the company will have to periodically spend money on car repairs. As a rule, it is carried out by the forces of specialized organizations - car services.

A written contract is concluded between the customer and the car service (it can be replaced by an order, receipt or other document). All the necessary information is recorded there: the names of the parties, the date of acceptance and execution of the order, the scope of work, their cost, warranty period, etc.

In addition, car tires require regular replacement. If tires purchased with a new car are included in the cost of fixed assets, then those purchased to replace worn ones are included in the composition of materials on account 10, subaccount 5 “Spare parts”. In the future, their replacement is accounted for as current repairs.

Do not forget that after registering a car for a company, you will have the obligation to pay transport tax (Article 357 of the Tax Code of the Russian Federation). It depends on the engine power of the vehicle horsepower. Organizations must independently calculate the amount of tax and transfer it on time, statutory subjects of the Russian Federation. The intricacies of calculating and paying this tax were discussed in the article “The owner will pay the transport tax” (PB No. 7, 2005). You also need to keep in mind that the cost of the car will increase the base for property tax.

Sold as useless

If the car is no longer needed, it can always be sold. The transfer by the company of a motor vehicle to the ownership of another person is formalized by an act of acceptance and transfer of fixed assets in the form No. OS-1. Based on it, an entry is made in the inventory card of Form No. OS-6. Inventory cards for retired objects are stored separately in the accounting department for at least five years after the sale of the car (clause 193 of the List approved by the Federal Archival Service on October 6, 2000). The proceeds from the sale of the car are negotiated by the parties in the contract and are subject to VAT.

Example 3

Baltika LLC decided to sell the VAZ-21093 car to Stolitsa CJSC for 112,100 rubles. The initial cost of the machine is 150,000 rubles, the amount of accrued depreciation is 65,000 rubles. The cost of deregistration of the car in the traffic police amounted to 500 rubles. At the same time, the accountant of Baltika LLC made the following entries in the accounting:

Debit 62 Credit 91-1

- 112,100 rubles. - reflects the income from the sale of the machine;

Debit 91-3 Credit 68 sub-account "VAT calculations"

- 17,100 rubles. (112,100 x 18/118) - VAT charged on the sale price;

Debit 01 subaccount "Retirement of fixed assets" Credit 01

- 150,000 rubles. - written off the initial cost;

Debit 02 Credit 01 sub-account "Retirement of fixed assets"

- 65,000 rubles. - written off the amount of accrued depreciation;

Debit 91-2 Credit 01 sub-account "Disposal of fixed assets"

- 85,000 rubles. (150,000 - 65,000) - the residual value of the car has been written off;

Debit 76 Credit 51

- 500 rubles. - paid the costs of deregistration of the car in the traffic police;

Debit 91-2 Credit 76

- 500 rubles. - written off the costs of deregistration of the car in the traffic police;

Debit 51 Credit 62

- 112,100 rubles. - received money for the sold car;

Debit 91-9 Credit 99

- 9,500 rubles. (112,100 - 17,100 - 85,000 - 500) - profit from the sale of fixed assets is written off.

* You can read about how the OSAGO agreement works in case of an accident in the article “The car got into an accident” (PB No. 6, 2005).

Attention

Expenses for fuel and lubricants are allowed by inspectors to be attributed to income tax expenses only within the limits. As such, they consider the Norms for the consumption of fuels and lubricants in road transport, approved by the Ministry of Transport of the Russian Federation on April 29, 2003, Guiding Document No. Р3112194-0366-03. However, Chapter 25 of the Tax Code does not establish other restrictions for attributing fuel and lubricants to expenses, except for economic feasibility and documentary evidence. Thus, the head of the company can, by his order, approve other consumption rates justified by calculations. We talked about this in detail in the article “It will not be possible to write off fuel and lubricants without a waybill” (PB No. 7, 2005).

A. Stunzhas, senior financial manager

A car is no longer a luxury, but a means of transportation and transportation of goods. In many organizations, road transport is carried out by their own transport. Its quantity depends on the type of activity of a given organization and is determined by production needs.

From time to time every organization makes expensive purchases. In this case, the most profitable option for investing money is selected. There are many factors to consider when buying a vehicle.

Suppose the Jacqueline trading company expands its activities and opens another store. To deliver the goods, it was decided to purchase a Gazelle van. How to do it?

First of all, You can buy a car with your own money. However, when the same price car from different sellers, you need to consider which of them is a VAT payer.

It is better to buy a car from those who charge this tax. In this case, the state can partially compensate the expenses of the enterprise.

In fact, the buyer reduces his debt to the budget by the amount of tax, which is approximately 16.67% of the total cost of the car.

If a company buys a car from a private person who is not an entrepreneur, it cannot receive a VAT deduction. Therefore, its price should be 83.33% of the market price.

By purchasing a car, the organization also reduces income tax. (Motor vehicles are subject to depreciation, which reduces tax base for income tax.)

Secondly, You can take out a loan or loan. At the same time, the organization does not pay its debts immediately, but after a while, therefore, a loan can bring considerable profit.

You have to pay for the borrowed funds. But such payments are taken into account when taxing profits. In addition, the organization can invest in production or trade, and this will allow you to get additional profit.

The money is returned to the lender after some time, and by the time it is returned, it will partially depreciate.

Thirdly, truck cantake on lease. In this case, the company will become its owner only after a period specified in the contract.

Both the lessor and the lessee can take into account leased property on their balance sheet, only this condition must be immediately specified in the contract. Nevertheless, it is beneficial for firms to receive a fixed asset on lease.

Depreciation on such a vehicle can be charged three times faster.

Depending on whose balance sheet the leased property is taken into account, both the lessor and the lessee can use this right. And lease payments reduce the tax base for income tax.

Thus, in order to acquire a vehicle, you can use any option for acquiring it.

In our opinion, it is most profitable to buy a vehicle under a leasing agreement. If this is not possible, then it is advisable to take out a loan to purchase a car.

And, finally, if it is impossible to get a loan, you will have to buy transport at your own expense.

The car can be rented. However, in this case, the company does not receive ownership of the car. In addition, the cost of rent may increase.

This method should not be used by organizations that need transport all the time, but it is suitable for those who need a car from time to time.

And again, it is much more profitable to rent from an organization that is a VAT payer.

We have listed the most common options. Now let's look at some of them in more detail from the point of view of accounting and tax accounting.

Buying a vehicle

The purchase of a vehicle, regardless of whether it is new or used, is carried out under a sales contract.

The head of the enterprise will find the company in which it is most profitable to buy a car, the technical data will be evaluated by the driver.

Reflecting the purchase of a car in accounting is the task of an accountant.

When purchasing vehicles, the organization receives from the supplier an invoice and a waybill confirming the quantity, cost and fact of transfer of the acquired property, as well as technical documentation.

Accounting

The car purchased by the organization is accepted for accounting as an object of fixed assets (clause 5 of the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n; hereinafter - PBU 6/01).

The initial cost of the car consists of the entire set of acquisition costs (clause 7 PBU 06/01). Such costs may include, for example:

• the amount paid in accordance with the contract to the seller;
• the amount paid for the delivery of the car to the organization;
• customs duties;
• remuneration to intermediaries;
• registration fees and other costs associated with registration with the traffic police;
• other costs directly related to the purchase of a car.

The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

All expenses for the purchase of a car are recorded on account 08 “Investments in fixed assets».

The transaction associated with the purchase of a car will be as follows:

Debit of account 08 subaccount 4 "Acquisition of fixed assets" Credit of account 60 - costs directly related to the purchase of a car are taken into account.

Then, when the company puts the car into operation, these costs are written off to the debit of account 01 "Fixed assets". In accounting, this transaction is reflected as follows:

Debit of account 01 Credit of account 08 - the car is put into operation.

Acceptance of the car for accounting is carried out on the basis of the act of acceptance and transfer of fixed assets approved by the head, drawn up in the form of OS-1.

According to these documents, an inventory card for a car in the OS-6 form is opened in the accounting department of the organization.

VAT amount paid on purchase passenger car, subject to tax deduction in the generally established manner (Articles 171–172 of the Tax Code of the Russian Federation).

In order to receive a VAT refund, the following conditions must be met:

• the car is registered;
• the purpose of purchasing the car is related to the implementation of production activities or other operations subject to VAT, or for resale;
• the organization received from the seller an invoice for the purchased car, which indicates the amount of tax.

If the car will be used to carry out activities that are not subject to VAT, then the tax amount is not deductible, but increases the initial cost of the car (Article 170 of the Tax Code of the Russian Federation). This may be the case when an organization:

• released from the obligation of a VAT payer on the basis of Art. 145 of the Tax Code of the Russian Federation;
• transactions carried out by the taxpayer are not subject to VAT on the basis of Art. 146 of the Tax Code of the Russian Federation or are not subject to this tax on the basis of Art. 149 of the Tax Code of the Russian Federation;
• sells its goods outside the Russian Federation (Article 148 of the Tax Code of the Russian Federation).

In accounting, VAT amounts are reflected as follows:

Debit of account 19 Credit of account 60 - on the basis of the invoice received, VAT was taken into account on the costs associated with the purchase of a car;

Debit of account 68 sub-account "VAT settlements" Credit of account 19 - the amount of VAT presented for tax deduction.

It is quite possible that an organization that has sold its fixed asset will issue an invoice, which will indicate VAT charged not on full cost vehicle, but only a fraction of that cost. This means that the previous owner accounted for this object at a cost, including "input" VAT.

In such cases, only the difference between the price of the property being sold and its residual value is taxed (clause 3, article 154 of the Tax Code of the Russian Federation). Moreover, VAT in this case is calculated as follows: first, the indicated difference is multiplied by 18%, and then the result is divided by 118% (clause 4, article 164 of the Tax Code of the Russian Federation).

Example 1

In March 2008, Vereya LLC purchased a minibus for 559,000 rubles. According to the seller's organization, the residual value of the car was 500,000 rubles. inclusive of VAT.

When selling, the invoice indicated the amount of VAT in the amount of 9,000 rubles. ((559,000. - 500,000) × 18 / 118).

LLC "Vereya" will be able to accept the specified amount of VAT for a tax deduction. The initial cost of the car in accounting will be 550,000 rubles. (559,000 - 9,000).

Registration in the traffic police

Having bought new car, the company must register it with the state traffic inspectorate. Otherwise, the vehicle will not be allowed to traffic (art.

15 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety", Decree of the Government of the Russian Federation of August 12, 1994

938 "On state registration of motor vehicles and other types of self-propelled equipment in the territory of the Russian Federation").

The rules for registering cars in the traffic police are established by order of the Ministry of Internal Affairs dated January 27, 2003 No. 59. Five days are allotted for it after the purchase of the car or during the period of validity of the registration plate "Transit".

If the company does not meet this deadline, it can be fined in the amount of 1,000 to 3,000 rubles. (Article 19.22 of the Code of Administrative Offenses). Demand to pay a fine in the amount of 100 to 300 rubles.

can and from officials of the guilty firm.

You need to register cars in the traffic police at the location of the organization. If the car was purchased for a branch or representative office, then it can be registered at the location of this unit.

For registration, vehicle owners are required to submit documents confirming the payment of fees for the issuance and replacement of registration documents, vehicle passports (subparagraph “d”, paragraph 35 of the Rules).

The costs of registration with the traffic police are included by the organization in the actual costs of purchasing a car (clause 8 PBU 06/01) and increase the initial cost of the vehicle in accounting.

Apart from state duty the initial cost should also include a fee for the state technical inspection paid in connection with the purchase of a car (letter of the Ministry of Finance of the Russian Federation dated July 5, 2006 No.

№ 03-06-01-04/138).

Since all cars are subject to state registration with the traffic police, the posting to the debit of account 01 must be done after such registration has been completed.

Example 2

In 2008, OOO Valentin purchased a new VAZ-21099 passenger car under a sale and purchase agreement.

The cost of the car according to the agreement with the seller is 236,000 rubles, including VAT - 36,000 rubles.

Services third party organization, which delivered the car, cost 11,800 rubles, including VAT - 1,800 rubles.

The following entries were made in the accounting records of Valentin LLC:

Debit account 08 Credit account 60 - 200,000 rubles. (236,000 - 36,000) - a car was credited on the organization's balance sheet (excluding VAT);

Debit account 19-1 Credit account 60 - 6000 rubles. - the amount of VAT is taken into account according to the invoice;

Debit account 60 Credit account 51 - 236,000 rubles. - the seller's invoice is paid;

Debit account 08-4 Credit account 76 - 10,000 rubles. (11,800 - 1,800 rubles) - expenses for the delivery of the car (excluding VAT) are reflected;

Debit account 19-1 Credit account 76 - 1800 rubles. - the amount of VAT on delivery costs is taken into account;

Debit account 76 Credit account 51 - 11,800 rubles. - Paid car delivery services.

For registration of a car in the traffic police (technical inspection, obtaining a certificate of registration of the vehicle and license plates) 1000 rubles were paid.

Debit account 71 Credit account 50 - 1000 rubles. - money was issued from the cash desk to the accountable person to pay registration fees;

Debit account 08-4 Credit account 71 - 1000 rubles. - the registration fee is included in book value car on the basis of the advance report of the accountable person.

When the car is put into operation, it is necessary to make the following wiring:

Debit account 01 Credit account 08-4 - 211,000 rubles. (200,000 + 10,000 + 1,000) - - the car is included in the fixed assets of the organization;

Debit account 68 sub-account "Calculations for VAT" Credit account 19 - 37,800 rubles. (36,000 + 1800) - a tax deduction has been made.

Federal Law No. 40-FZ of April 25, 2002 "On Compulsory Insurance of Civil Liability of Vehicle Owners" (hereinafter referred to as Federal Law No. 40-FZ) obliges enterprises that own motor vehicles to insure the risk of their civil liability.

It is necessary to insure civil liability no later than in 5 days after the organization obtains the right to own a vehicle (clause 2, article 4 of Federal Law No. 40-FZ).

Otherwise, the car will not be allowed for technical inspection, will not be registered with the traffic police, and the organization will be fined 300 rubles. (Article 12.37 of the Code of administrative offenses RF).

In addition, if the risk of liability of vehicle owners is not insured, then they compensate for the harm caused to the life, health or property of the victims at their own expense.

The amount of expenses for the mandatory and voluntary insurance the car is not taken into account in its initial cost (letter of the Federal Tax Service for Moscow dated March 2, 2006 No. 20-12 / 16322).

Source: https://www.profiz.ru/se/7_2008/transport_na_predpriyatii/

Accounting for the receipt of a car, Commentary, clarification, article dated March 01, 2015

Russian accountant, N 3, 2015
Olga Berg,
journal expert

The vehicle is taken into account in balance sheet at original cost. The formation of the initial cost depends on the method of acquiring this tool. These methods include: purchase, investment in authorized capital, gratuitous receipt, exchange.

Buying a car

The purchase of vehicles (both new and used) is carried out under a sale and purchase agreement.

The initial cost is formed from the following elements:

1) the amount actually paid to the supplier (seller) under the contract;

2) the amount of payment for consulting and information services related to the acquisition of a motor vehicle;

3) state fees associated with the execution of documents confirming the right of organization for a motor vehicle. Such expenses include, for example, a fee for registering a car with the traffic police: carrying out a technical inspection, obtaining a vehicle registration certificate, vehicle passport, license plates;

4) customs duties and customs fees (paid if the vehicle is imported by the organization into the territory of Russia);

5) the amount of remuneration paid to the intermediary organization;

6) the actual costs of the organization for the delivery of the purchased vehicles and bringing it into a condition suitable for use;

7) other costs directly related to the acquisition of a motor vehicle.

According to clause 8PBU 6/01, the actual costs of acquiring fixed assets do not include general business and other similar expenses, unless they are directly related to the acquisition of fixed assets. For example, a contract of sale may provide for the participation of a representative of the buyer in the shipment of cars from the manufacturer. The buyer enterprise sends the head of the technical department to the manufacturer. travel expenses should be included in the original cost of the cars received.

In accounting, information on the initial cost of a fixed asset object is reflected on the balance sheet account 08 “Investments in non-current assets”, subaccount 4 “Acquisition of fixed assets”. The generated initial cost of fixed assets, accepted for operation and executed in the prescribed manner, is written off to the debit of the balance sheet account 01 “Fixed Assets”.

EXAMPLE

CJSC “Saturn” in March acquired a truck worth 1,180,000 rubles, including VAT -180,000 rubles, under a purchase and sale agreement. According to the terms of the contract, the transport costs for the delivery of the car are borne by the buyer enterprise. The car was delivered by rail. The railway tariff amounted to 35400 rubles, VAT on the railway tariff - 5400 rubles. When registering a car with the traffic police, the company paid a stamp duty in the amount of 600 rubles. Let's form the initial cost truck. It will include the following expenses incurred by Saturn CJSC: 1) payment to the supplier - 1,000,000 rubles; 2) railway tariff - 30,000 rubles; 3) state duty - 600 rubles; Total initial cost of a truck will be 1,030,600 rubles. fixed assets of Saturn CJSC. The accountant of Saturn CJSC will make the following entries in March: DEBIT 08-4CREDIT 60-1000000 rub. – the cost of a truck without VAT; DEBIT 19-1″VAT on acquisition of fixed assets” CREDIT 60-180000 rub. – VAT presented by the truck supplier; DEBIT 08-4CREDIT 60-30000 rub. – railway tariff; DEBIT 19-1CREDIT 60-5400 rub. – VAT charged by the railway; DEBIT 68CREDIT 51-600 rub. - the state duty is transferred; DEBIT 08-4CREDIT 68-600 rub. - the amount of the state duty is included in the cost of purchasing a car; DEBIT 01CREDIT 08 -4 -1030600 - reflected in the accounting of the initial cost of the truck after putting it into operation; DEBIT 68CREDIT 19-1 -180000 rub. – tax deduction of VAT presented by the supplier. This deduction reduces the VAT to be transferred to the budget only after the truck is accepted for accounting as part of fixed assets and if there is a supplier invoice; DEBIT 68CREDIT 19-1 -5400 rub. - tax deduction of VAT charged by the railway. This deduction is also applied after the acceptance of the truck for accounting as part of fixed assets and if there is an invoice from the carrier organization; DEBIT 51CREDIT 60-1180000 rub. – the invoice of the truck supplier has been paid; DEBIT 51CREDIT 60-30000 rub. - Paid railway fare with VAT.

According to the rules established by Articles 171 and 172 of the NCRF, in order to claim for a tax deduction the amount of value added tax paid on the purchase of motor vehicles, the following conditions must be met:

The motor vehicle was accepted for accounting on the balance sheet account 01 "Fixed assets", which is confirmed by the relevant primary documents (invoice for receiving the car, the act of acceptance and transfer of the fixed asset form OS-1, the order of the head to commission the vehicle);

The motor vehicle will be used in activities subject to VAT;

Availability of invoices presented by suppliers;

Supplier invoices are registered in the purchase ledger.

If the car is imported into the customs territory of Russia, then in order to receive a VAT tax deduction, a document confirming the actual payment of the tax amount is also required.

If an organization applies a simplified taxation system, then VAT on acquired motor vehicles not eligible for tax deduction. Clause 8PBU 6/01 allows non-refundable taxes to be included in the initial cost of the fixed asset. Therefore, an organization applying the simplified taxation system includes the amount of “input” VAT in the initial cost of the fixed asset.

How to reflect the purchase of a car in accounting in this case, consider an example.

EXAMPLE

The Sever LLC enterprise applies the simplified system of the taxation. The enterprise purchased a truck worth 236,000 rubles, including VAT 36,000 rubles. When registering a car with the traffic police, Sever LLC paid a stamp duty in the amount of 600 rubles. The accountant of Sever LLC will make the following entries: DEBIT 08-4CREDIT 60-200000 rub. - the price of the car without VAT under the purchase and sale agreement; DEBIT 19-1CREDIT 60-36000 rub. – VAT presented by the car supplier; DEBIT 08-4CREDIT 19-1 -36000 rub. - the amount of VAT presented by the supplier is reflected in the cost of acquiring fixed assets; DEBIT 68CREDIT 51-600 rub. - the state duty for registering a car is transferred; DEBIT 08-4CREDIT 68

Source: http://docs.cntd.ru/document/420256655

Car in the company: we take into account - article

Both new and used cars are purchased under a sales contract.

If an organization buys a vehicle from a legal entity, then it is necessary to issue an invoice and invoice. In addition, you need to issue an act of acceptance and transfer.

You can use the form number OS-1 or free. Who will draw up the act (seller or buyer) depends on whether the car is new or not.

The seller issues invoices for new cars, but does not draw up an act in the form of OS-1, so you will need to fill it out yourself.

If the company purchased a used car from another organization, then the seller must draw up an act, including not only accounting data, but also the information necessary to calculate depreciation in tax accounting: depreciation group, useful life and actual service life.

Instead of a separate act, the seller has the right to issue a UPD.

In this case, you need to ask to additionally indicate the depreciation group, useful life, as well as the actual period of operation in universal document. Without them, you will have to set the useful life, as for new cars, and this is unprofitable.

Legal entities and individual entrepreneurs trading in vehicles in provided by law RF order, do not register vehicles intended for sale.

car decoration

The purchased vehicle is accounted for at historical cost, which includes all the actual costs associated with the purchase: the amount paid to the supplier; intermediary fees; payment for information and consulting services; other expenses associated with the acquisition of a vehicle (clause 8 PBU 6/01).

The cost of acquiring fixed assets is reflected in the debit of account 08 "Investments in non-current assets", sub-account 08-4 "Acquisition of fixed assets", in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

The generated initial cost of the object is debited from account 08, subaccount 08-4, to the debit of account 01 "Fixed assets" (Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

It is better to include the state duty for registering a car with the traffic police in the initial cost of the car, both in tax and accounting records. Such explanations are in the letter of the Ministry of Finance of Russia dated September 29, 2009 No. 03-05-05-04 / 61.

If the fee is written off as a lump sum as other expenses, then the tax authority may accuse the company of understating income tax.

Since, by including the fee in the initial cost of the car, the company would write off this expense longer, through depreciation.

If the car was taken on credit, then the interest on the loan does not need to be included in the initial cost. They can be expensed separately, like interest on any other debt.

The input VAT presented by the seller is also not included in the initial cost of the car.

If an organization deducts VAT before registering a car with the traffic police, then there is a risk that the tax authorities will refuse to deduct.

Judicial practice on this issue has developed in favor of taxpayers, but in order to avoid a dispute with regulatory authorities, it is advisable to accept VAT for deduction after registering a car with the traffic police.

Depreciation

Depreciation on the purchased vehicle begins on the 1st day of the month following the month of its acceptance for accounting (clause 21 PBU 6/01).

In tax accounting - from the 1st day of the month following the month the machine was put into operation (clause 4, article 259 of the Tax Code of the Russian Federation).

The calculation of the annual amount of depreciation charges is made linear way on the basis of the initial cost of objects and the depreciation rate determined on the basis of their useful life.

Established useful life for cars with an engine capacity of over 3.5 liters and the highest class is from 7 to 10 years inclusive (codes 15 3410130 - 15 3410141, for other cars - from 3 to 5 years inclusive (code 15 3410010).

Useful life for trucks

Advice: Select minimum term use, so as not to stretch the depreciation of the machine, but, on the contrary, write off the costs of buying it faster

What to do if you purchased a used car and it is fully depreciated in the seller's account?

Then the period of use can be set independently. It can be determined by a technician based on the condition of the vehicle.

You should not set a short period to write off the cost of the car faster.

If the company will operate the car for several years, then during the tax audit, the depreciation calculation is recognized as incorrect, and the tax is understated.

Example
According to the OKOF, the useful life of a car is 5 years. The initial cost of a passenger car is 500,650 rubles.

The annual depreciation rate is 20% (100% / 5 years). The annual depreciation amount is 100,130 rubles. (500,650 rubles x 20%), respectively, monthly - 8344.16 rubles. (100 130 rub.

The following entries are made in accounting:

• Debit 01, Credit 08 - 500,650 rubles. – the car is accepted for operation;
• Debit 20, 26, 44, Credit 02 - 8344.16 rubles. - Monthly depreciation charge.

If an organization purchased a car that was in operation, then in tax accounting in accordance with paragraph 12 of Art. 259 of the Tax Code of the Russian Federation, the useful life is determined as the difference between the standard life of the object and the life of its actual operation.

In accounting, you can also use this method to determine the useful life of a vehicle.

In other words, an entity may take into account the useful life of the property during which it belonged to the previous owner.

When calculating income tax, the transfer of expenses for the purchase of a car is possible through depreciation using a linear or non-linear method (Article 259 of the Tax Code of the Russian Federation). When making a choice, the accountant must determine what is more important: to reduce the tax base for income or to simplify his work.

How to issue OSAGO to an accountant

Compulsory insurance contract is usually concluded for one year and then extended.

Since insurance costs relate to several periods, they are reflected in accounting on account 97 “Deferred expenses” and they are written off evenly during the term of the contract.

For the purposes of taxation, the costs of OSAGO of vehicle owners are included in other expenses within the approved tariffs (clause 2, article 263 of the Tax Code of the Russian Federation).

For organizations that use the accrual method, the procedure for writing off expenses is specified in clause 6 of Art. 272 of the Tax Code of the Russian Federation.

If the contract is concluded for a period equal to or less than the reporting period, the costs are recognized in the reporting period in which insurance premiums were paid.

When the terms of the insurance contract provide for the payment of the insurance premium in a single payment for a period of more than one reporting period, it is recognized as an expense evenly over the term of the contract.

When using the cash method, insurance premiums can be excluded from taxable income on the day they are transferred to the insurer (clause 3, article 273 of the Tax Code of the Russian Federation).

Company vehicle tax

For the transport tax, advance payments must be transferred during the year, if they are established in the regional law.

If a company purchased and registered a car with the traffic police in the third quarter, then it may be necessary to transfer an advance. It is calculated based on the engine power according to the vehicle passport.

In addition, it is necessary to take into account a coefficient equal to the number of full months during which vehicles are registered to the company, divided by the number of months in the reporting period (clause 3, article 362 of the Tax Code of the Russian Federation).

In this case, the month of registration of vehicles is considered a full month.

At the end of the year, the tax must be paid to the inspection minus advance payments. When calculating income tax, take into account advance payments and the amount of transport tax as part of other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

Advance payments are calculated without taking into account multiplying factors for expensive cars (letter of the Ministry of Finance of Russia dated 11.04.2014 No. 03-05-04-01 / 16508).

These ratios are applied only at the end of the year. Reporting on transport tax is submitted no later than February 1 (clause 3 of article 363.1 of the Tax Code of the Russian Federation).

Quarterly tax calculations are not required.

If the vehicle is registered to separate subdivision, the tax must be transferred at the location of this unit (clause 5, article 83 of the Tax Code of the Russian Federation).

Source: https://school.kontur.ru/publications/409

Accounting for the cost of retrofitting a car - Actual accounting

Accounting for the cost of retrofitting a car depends on when the additional equipment is installed - at the time of purchase of the car or after putting it into operation.

If a company purchases a car on which additional equipment is installed, then, as a rule, there are no problems with its consideration. The cost of its purchase is included in the cost of the machine.

Moreover, they are usually not highlighted separately in documents related to such a purchase. These costs can be classified as “other costs directly attributable to the acquisition…

object of fixed assets.

Another thing is if additional equipment is installed after the machine is put into operation. In this situation, there are several options for its accounting. The first - as the cost of retrofitting transport.

In this case, all acquisition costs additional systems for the machine increase its initial cost (as the cost of modernization). In the future, they are included in current expenses through depreciation.

The second - as a separate object of fixed assets. It should be borne in mind that such equipment itself is not capable of performing any functions on its own. Therefore, initially it is not a separate OS object, but a part of the machine.

However, if the useful lives of the OS itself and its separate part differ significantly (for example, they are included in different cushioning groups), then the latter can be taken into account as part of a separate inventory item.

Moreover, if its cost, taking into account installation costs, does not exceed 40,000 rubles (or another, smaller, limit determined by accounting policy company), then the costs of acquiring such valuables can be included in the current costs at a time at the time of their transfer for installation in transport.

EXAMPLE
The company purchased the car. Its initial cost was 1,770,000 rubles. (including VAT - 270,000 rubles). After the machine was put into operation, an alarm system was installed on it. The cost of its purchase amounted to 41,300 rubles. (including VAT - 6300 rubles).

The expenses for the purchase of transport are reflected in the postings:

DEBIT 19 CREDIT 60
- 270,000 rubles. - VAT on the car is taken into account;

DEBIT 08-4 CREDIT 60
- 1,500,000 rubles. (1,770,000 - 270,000) - the cost of the car is taken into account;

DEBIT 01 CREDIT 08-4
- 1,500,000 rubles. - the cost of the machine is reflected in the OS;

DEBIT 68 CREDIT 19
- 270,000 rubles. - accepted for deduction of VAT on the car.

Situation 1

The cost of acquiring the alarm is written off to the increase in the cost of the machine as the cost of its additional equipment and modernization. In this situation, they are reflected in the records:

DEBIT 19 CREDIT 60

DEBIT 08-4 CREDIT 60

DEBIT 68 CREDIT 19

DEBIT 01 CREDIT 08-4
- 35,000 rubles. - the cost of buying an alarm is written off as an increase in the initial cost of the car.

Situation 2

Acquired alarms are accounted for as a separate inventory item due to the fact that their service life differs significantly from that of the machine.

According to the accounting policy of the company, fixed assets worth up to 40,000 rubles can be taken into account as part of inventories.

(the cost of signaling is less than this limit).

DEBIT 19 CREDIT 60
- 6300 rubles. - VAT on signaling is taken into account;

DEBIT 10 CREDIT 60
- 35,000 rubles. (41 300 - 6300) - costs for the purchase of an alarm are taken into account;

DEBIT 68 CREDIT 19
- 6300 rubles. - VAT on signaling is accepted for deduction;

DEBIT 20 (26, 44) CREDIT 10
- 35,000 rubles. - written off the cost of buying an alarm when it is installed in a vehicle.

Situation 3

As in situation 2, the acquired alarm system is accounted for as a separate inventory item due to the fact that its service life differs significantly from that of the machine.

At the same time, according to the accounting policy of the company, fixed assets worth up to 30,000 rubles can be taken into account as part of inventories.

(the cost of signaling exceeds this limit).

The cost of buying an alarm is reflected in the entries:

DEBIT 19 CREDIT 60
- 6300 rubles. - VAT on signaling is taken into account;

DEBIT 08-4 CREDIT 60
- 35,000 rubles. (41 300 - 6300) - costs for the purchase of an alarm are taken into account;

DEBIT 68 CREDIT 19
- 6300 rubles. - VAT on signaling is accepted for deduction;

DEBIT 01 CREDIT 08-4
- 35,000 rubles. - the cost of buying an alarm system is accounted for as a separate inventory item.

In addition, we note that, according to some courts, such expenses are not capital, but current.

That is, the cost of retrofitting (in particular, signaling) should neither be included in the cost of fixed assets, nor accounted for as separate fixed assets. According to the court, these are the costs of the current maintenance and operation of the car.

However, such an accounting of such expenses is likely to cause disputes with tax authorities. Moreover, in some cases, the courts make opposite decisions.