We have prepared for you an overview of the facts of economic life related to company cars in a budgetary institution, from acquisition to write-off and disposal.

You will learn what documents are needed for registration, registration of repair work, write-off of spare parts and fuels and lubricants. We have generated the most typical accounting entries used to reflect transactions related to the operation of a vehicle in accounting.

Purchasing a car for an institution

A budgetary institution can purchase fixed assets, including a car, from two sources:

1. Budget.
2. Income-generating activities.

In the first case, funds for the purchase of a machine used to carry out the main activity are allocated by the founder in the form of a subsidy from the budget of the appropriate level. In the second, the purchase is made at the expense of the institution’s own income in accordance with the estimate.

Any purchases by a budgetary institution are made on the basis. Part 2 of Article 59 states that in order to purchase goods, works and services provided for in the list approved by the Government of the Russian Federation (), an electronic auction should be held. Motor vehicles are included in the current list. If the cost of the car is less than 500 thousand rubles, it is possible to determine the seller by requesting quotes on the basis of Part 2 of Article 72 of 44-FZ.

The result of the auction should be a government contract for the supply of vehicles. The counterparty is obliged to complete the delivery within the agreed time frame and provide the following documents:

• Consignment note;
• Invoice;
• ( , );
• Manufacturer's technical documentation.

If the commission created by order of the head of the institution accepted the car and signed the act, the corresponding entries must be made in the accounting records.

Registering a car with the traffic police

Let's look at what documents are needed to register a car with the traffic police in 2018. You must first complete the following steps:

1. Purchase an MTPL insurance policy;
2. Pay the state fee for registering a car.

Costs incurred cannot be included in the book value of the vehicle formed upon commissioning. Compulsory motor liability insurance is an annual expense, not a one-time expense associated with the purchase.

Registration of a car is carried out after commissioning; the book value has already been formed. These costs should be attributed in accordance with accounting policies to the cost of services or directly to the financial result.

To register a car, you must provide the following documents:

1. Standard statement.
2. A power of attorney certified by a notary for a representative of the organization.
3. Civil passport of the representative.
4. Contract of sale.

Car repair in the institution

To carry out car repairs, employees of the institution require the purchase of spare parts. The purchase can be made on the basis of a contract or in cash.

The basis for the repair is a memo from the interested party addressed to the manager. It is written in any form and contains a message about the need to repair the car.

An organization order appoints a commission that inspects the vehicle and draws up . There is no unified form; each organization can approve its own. The statement indicates:

• Nature of the faults;
• The need for repair work;
• Need for spare parts.

Below are examples of a memo and a defective statement.

Download the defective statement form

When installing spare parts stored in a warehouse, they are written off from the institution’s balance sheet. To do this, an act for writing off spare parts for car repairs is drawn up, a sample of which is given below.

Download the write-off act form in form 0504104

The commission’s conclusion states that written-off spare parts should be credited to off-balance sheet account 09. The fact of installation of spare parts in accounting is reflected as follows.

Spare parts are listed on the off-balance sheet account until they are replaced during the next repair or until the date the vehicle is written off. All unusable metal spare parts removed from the vehicle are classified as scrap metal by weight. Those of them that are included in account 09 should be written off.

Disposal of a car battery in a budget organization should be carried out after the expiration of its standard service life. You should be guided by those approved by the Ministry of Transport of the Russian Federation on September 26, 2002. You need to keep a record of the standard life for each battery in a separate card. There is no such form in Order 52n; you should develop your own. You can use the form contained in the appendix to the standards of the Ministry of Transport, but it also needs to be fixed in the accounting policy.

In the event of an accident with an institution's car, you can.

Institutional vehicle inspection

The law establishes the frequency of mandatory technical inspection of various types of vehicles. Passenger cars do not undergo maintenance in the first three years after production (including the year of production). If 3 to 7 years have passed since its release, a technical inspection is required once every two years. Next, you should undergo annual maintenance.

170-FZ states that maintenance operators must have mandatory accreditation. The budgetary institution enters into an inspection agreement with such an operator. The maximum cost of work is set by state authorities of the region of the Russian Federation. The following entries are made in the accounting report.

Costs for fuels and lubricants, accounting and postings

The purchase of fuels and lubricants in a budgetary institution is carried out on the basis of 44-FZ. The counterparty with whom the government contract is concluded issues the institution a plastic fuel card for the full amount. Receipt of fuel and lubricants is documented using the following transactions.

If fuel and lubricants acquired through income-generating activities are used in the main activity, VAT cannot be credited.

Read how to purchase gasoline at floating prices. The magazine's experts have prepared step-by-step instructions for institutions.

Write-off of fuel and lubricants is carried out on the basis of strict reporting forms and established consumption rates. Methodological recommendations were approved by order of the Ministry of Transport. A letter from the Ministry of Justice instructs them to be used to determine fuel and lubricant consumption standards.

D-t	Kit	Note
0 401 20 272	0 105 03 440	Write-off of fuel and lubricants

Refueling using an institution's card and writing off fuel and lubricants when using a personal car for business purposes is possible only if the employee's car is officially leased. Otherwise, the car owner must bear all expenses, including fuel and lubricants, himself, receiving compensation in the manner established by the local act.

If you still have fuel and lubricants records and waybills, read. The magazine's experts reviewed the most popular questions from accountants on this topic.

Transport tax

– regional, the right to determine the size of rates and establish benefits is transferred to the constituent entities of the Russian Federation. Many of them exempt some groups of budget organizations from paying taxes. If there is no exemption, the organization must independently calculate the tax amount by multiplying the rate by the number of horsepower. This amount must be divided by 4 and three advance payments and one final payment must be made quarterly.

The terms of payment are determined by the subject of the Russian Federation in its law on transport tax. A declaration must be submitted no later than February 1 of the year following the reporting period.

How to arrange and take into account the replacement of tires on a car, read in. Experts have prepared detailed instructions for recording the purchase, replacement and disposal of tires.

Vehicle decommissioning and disposal

To write off and dispose of a car in a budget institution, you must perform the following steps:

If the car is included in the list of especially valuable movable property formed by the founder on the basis of , you must obtain permission to write off.

It must be deregistered with the traffic police before it is written off, because act 0504105 must contain the date of deregistration.

In accounting, as in tax accounting, an organization has the right to write off a vehicle before the end of its useful life (clause 29 of PBU 6/01). The reason for the write-off may be:

• - physical deterioration;
• - severe damage during an accident and other emergency circumstances;
• - theft of a vehicle.

The write-off procedure is prescribed in the Methodological Guidelines for Accounting for Fixed Assets (Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n).

What documents need to be completed when writing off a vehicle?

The decision to liquidate the vehicle is made by the manager, which is issued in the form of an order.

In order to determine the unsuitability of a vehicle for further use, the impossibility or ineffectiveness of its restoration, and to draw up documentation for write-off, it is necessary to create a permanent operating commission. As a rule, the liquidation commission is created by order of the manager. It inspects the vehicle subject to write-off, establishes the reasons for its write-off (physical or moral wear and tear, accident, etc.), and identifies those responsible for premature write-off, if any. Members of the commission decide whether parts and assemblies and materials of the decommissioned object can be used in the future, and evaluate them at the price of possible use.

The duties of the commission include drawing up an act for writing off the vehicle. Act in form N OS-4a (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a). The first copy of this act, with a document confirming deregistration with the traffic police, is transferred to the accounting department, the second remains with the person responsible for the safety of vehicles, and is the basis for the delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off.

When writing off vehicles, the act should indicate:

• - date of acceptance of the object for accounting;
• - Year of manufacture;
• - commissioning time;
• - initial cost;
• - the amount of accrued depreciation;
• - car mileage;
• - technical characteristics of its units and parts.

Also, the act must indicate the reasons for disposal and justify the inappropriateness of use and the impossibility of restoring the object. The act is signed by members of the liquidation commission, and approved by the head of the organization.

If a vehicle is written off as a result of an accident, then a copy of the accident report must be attached to the report.

Economic and legal bulletin, N 8, 2007
O.A. Antoshina

Write-off of vehicles due to their complete wear and tear

In accordance with paragraph 77 of the Methodological Instructions for Accounting for Assets, a commission is created by order of the manager to determine the feasibility (suitability) of the further use of fixed assets, as well as to draw up documentation upon disposal of these objects in the organization. The commission includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

Vehicles that have become unusable are written off according to an act in form N OS-4a.

The act of writing off fixed assets must contain data characterizing the fixed asset item: the date the object was accepted for accounting; year of manufacture or construction; commissioning time; useful life; original cost and amount of accrued depreciation; revaluations and repairs carried out; reasons for departure with their justification; condition of main parts, parts, assemblies, structural elements.

The act of writing off a fixed asset item is approved by the head of the organization. Based on the executed act on the write-off of fixed assets, transferred to the accounting service of the organization, a note is made on the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location. Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

When a vehicle is written off, a document confirming its deregistration with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation is also submitted to the accounting department along with the report. The act of writing off fixed assets can act not only as an accounting document, but also as a tax accounting register.

In accordance with clause 29 of PBU 6/01, the cost of a retiring fixed asset item is subject to write-off from accounting.

Accounting

Expenses from writing off fixed assets from accounting are operating expenses (clause 11 of PBU 10/99). To account for the disposal of fixed assets, it is advisable to open a separate sub-account “Retirement of fixed assets” to account 01 “Fixed Assets”, to the debit of which should be transferred the cost of the disposed object, and to the credit - the amount of accumulated depreciation.

The residual value of the object is written off from the credit of account 01 / “Disposal of fixed assets” to the debit of account 91/2 “Other expenses”. In this case, the residual value of the equipment is zero, since depreciation on it has been fully accrued.

Expenses associated with the liquidation of the vehicle are written off to the debit of account 91/2 in correspondence with account 23 “Auxiliary production”.

Material assets remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value on the date of write-off, and the corresponding amount is credited to financial results. This procedure for accounting for material assets received as a result of the write-off of fixed assets is established in clause 54 of the Accounting Regulations.

Acceptance for accounting of spare parts suitable for further use and scrap metal is reflected in the debit of account 10 “Materials”, in correspondence with the credit of account 91/1 “Other income”.

Example. In July 2007, the organization liquidates a vehicle for which depreciation has been fully accrued, with an original cost of 270,000 rubles. Work on dismantling and removal of waste was carried out by auxiliary production forces. The expenses of the auxiliary production workshop amounted to 18,000 rubles. During disassembly, suitable spare parts were capitalized at a market value of 11,600 rubles, as well as scrap metal at a cost of 800 rubles.

In the table of accounting entries below, the following names of subaccounts are used: 01/1 “Fixed assets in operation”; 01/2 "Disposal of fixed assets."

	Debit	Credit	Sum, rub.
The original cost of the liquidated vehicle has been written off
The costs of auxiliary production for vehicle disassembly are reflected
Spare parts obtained during vehicle disassembly were capitalized
Scrap metal received during vehicle disassembly was capitalized
The balance of other income and expenses is written off (18,000 - 11,600 - 800)

Tax accounting

Expenses for the liquidation of fixed assets taken out of service, including amounts of underaccrued depreciation, are included in non-operating expenses not related to production and sales, which reduce the tax base for income tax (subclause 8 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

In many cases, when liquidating fixed assets, spare parts, materials, scrap metal and other materials are obtained. Income in the form of the cost of received materials or other property during dismantling or disassembly, during the liquidation of fixed assets taken out of service, is recognized as non-operating income (clause 13 of Article 250 of the Tax Code of the Russian Federation).

The date of recognition of income and expenses from the liquidation of a fixed asset depends on which method is chosen by the organization - the accrual method or the cash method. An organization that determines income and expenses using the accrual method recognizes the value of property received upon liquidation of a fixed asset as non-operating income on the date of drawing up the act of liquidation of depreciable property (subclause 8, clause 4, article 271 of the Tax Code of the Russian Federation). Under the cash method, such income is recognized at the time of capitalization of property (clause 2 of Article 273 of the Tax Code of the Russian Federation).

As a rule, as a result of the liquidation of fixed assets, organizations receive a loss. The amount of the loss can be taken into account when taxing profits for the period in which the loss was incurred.

Let's use the data from the example given above and determine the amount of non-operating expense and the amount of income that will be taken into account for profit tax purposes: non-operating expense - the cost of dismantling fixed assets in the amount of 18,000 rubles, non-operating income - the cost of capitalized spare parts and scrap metal in the amount 12,400 rub.

A car that has been in an accident and has become unfit for further use is written off by the organization from its balance sheet.

A car that has been in an accident and declared unsuitable for further operation is written off from the organization’s balance sheet according to Form N OS-4a (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7), which indicates the technical condition and reason for the liquidation of the vehicle, the original cost, the amount of depreciation, liquidation costs, the cost of material assets (spare parts, scrap metal, etc.) received from the liquidation of the object, the result of the liquidation.

The act in form N OS-4a is drawn up by a permanent commission at the enterprise, approved by order of the manager. The commission includes the chief accountant (accountant) and persons responsible for the safety of fixed assets. The act is approved by the head of the organization. When liquidating a vehicle, the accounting department must have documents on the disposal of scrap or scrap (sales for scrap metal, removal to a landfill, etc.). The accountant enters the write-off results data into the inventory card (book) of the fixed asset item, while the inventory cards for retired items are stored separately from the rest. Their shelf life is determined by the manual.

In addition, when a vehicle is written off and deregistered (provided that the culprit of the accident is not the organization), the compulsory motor third party liability insurance contract is terminated, and the policyholder has the right to demand from the insurer payment of part of the insurance premium for the unexpired term of the insurance contract (clauses 33, 34 Decree of the Government of the Russian Federation N 263).

If, as a result of the liquidation of the vehicle, spare parts remain that are suitable for further use, then they must be capitalized at market prices and put into storage. In this case, a receipt order is drawn up in form N M-4.

After writing off the car from the balance sheet, it must be deregistered with the traffic police. In accordance with Decree of the Government of the Russian Federation dated August 12, 1994 N 938, owners must register their vehicles during the validity period of the "Transit" registration plate or within five days from the date of purchase, customs clearance, deregistration of vehicles, replacement of license plate units or occurrence other circumstances requiring changes in registration data. Organizations that own vehicles must deregister them in the event of a change in their place of registration, before selling the car, in the event of its write-off (disposal), as well as in other cases when, in accordance with the law, the organization's ownership of the vehicle is terminated. If the organization does not deregister the written-off car with the traffic police, then, on the basis of Article 357 of the Tax Code of the Russian Federation, it is a payer of transport tax.

Expenses associated with the disposal of a car are considered extraordinary (clause 13 of PBU 10/99). For tax accounting purposes, uncompensated expenses for the liquidation of vehicles are included in non-operating expenses (subclause 8, clause 1, article 265 of the Tax Code of the Russian Federation).

As a result of writing off a vehicle from the balance sheet, income may be generated in the form of spare parts suitable for further use, the cost of scrap metal, etc. According to clause 31 of PBU 6/01, these incomes must be reflected in accounting in the reporting period to which they relate. Income from the write-off of fixed assets is credited to the profit and loss account as part of operating income. The cost of parts from a written-off car that are suitable for further use is included in non-operating income (clause 13 of Article 250 of the Tax Code of the Russian Federation). The date of recognition of income is the date indicated on the act for writing off the car (subclause 8, clause 4, article 271 of the Tax Code of the Russian Federation). If an organization uses the cash method, the date of recognition of income is the day of receipt of materials from the write-off of fixed assets (clause 2 of Article 273 of the Tax Code of the Russian Federation).

Paragraph 2 of Article 171 of the Tax Code of the Russian Federation provides for the right of an organization to make a deduction in respect of a fixed asset that will participate in operations recognized as objects of VAT. However, a written-off car is not used for production purposes, therefore the amount of VAT previously accepted for deduction when purchasing a vehicle must be restored in the part related to its residual value.

The chart of accounts recommends reflecting the disposal of fixed assets using a special sub-account “Retirement of fixed assets”, opened to balance sheet account 01 “Fixed assets”. The write-off of a vehicle from the balance sheet is reflected by the following entries:

Debit 01 - Credit 01/"Disposal of fixed assets" - the original cost of the vehicle is written off;

Debit 02 - Credit 01/"Disposal of fixed assets" - the amount of accrued depreciation is written off;

Debit 91 - Credit 01/"Disposal of fixed assets" - the residual value of the car is written off as a loss to the organization;

Debit 10/5 - Credit 91 - spare parts suitable for use were capitalized;

Debit 76 - Credit 91 - insurance compensation accrued;

Debit 51 - Credit 76 - compensation received;

Debit 91 - Credit 68 - VAT has been restored from the residual value of the car.

Sale of vehicles

In case of sale of a vehicle, its accounting procedure will be similar to the above. The difference is that the property is sold and, as a result, the organization generates taxable income.

Cash receipts from the sale of fixed assets are recognized in accounting as operating income (clause 7 of PBU 9/99). In this case, the proceeds from the sale of the car are determined in the amount established by the parties in the agreement (clause 30 of PBU 6/01). According to the Chart of Accounts, the receipt of proceeds from the sale of fixed assets is reflected in the credit of account 91/"Other income" and the debit of account 62 "Settlements with buyers and customers". Expenses in the form of the residual value of depreciable property and other costs associated with the sale are written off to the debit of account 91/"Other expenses".

When taxing income from the sale of a vehicle, an accountant should pay attention to the following points:

- tax obligations for VAT to the budget depend on the formation of the initial cost of the vehicle - with or without VAT;

- the rules for calculating the tax base for profits are determined by the result obtained from the sale of property - profit or loss.

At the same time, the procedure for calculating VAT on the sale of vehicles is relevant both for organizations under the traditional taxation system and for “special regimes”.

Value added tax

Motor transport enterprises that apply a special tax regime in the form of UTII are not VAT payers (clause 4 of article 346.26, clause 2 of article 346.11 of the Tax Code of the Russian Federation). However, they pay it to suppliers when purchasing fixed assets and other property. An organization applying a special regime is obliged to include VAT in their initial cost.

This is explained by the fact that in the general case, the amount of VAT presented by the supplier is excluded from the initial cost of fixed assets (clause 8 of PBU 6/01). However, this can only be done when the tax is reimbursed from the budget. When applying a special tax regime, the amount of tax presented by the supplier is not reimbursed from the budget, since, being on the “imputation”, the organization is not a VAT payer. Tax amounts presented to the buyer when purchasing fixed assets by persons who are not VAT payers are taken into account in the cost of such property (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

The sale of a motor vehicle does not fall under the “imputation”, since the list of types of business activities in respect of which the taxation system in the form of UTII can be applied does not include activities related to operations for the sale of fixed assets. Therefore, the sale of a car is subject to VAT in accordance with the generally established procedure (letter of the Ministry of Finance of Russia dated December 20, 2005 N 03-11-05/122). In this case, the tax base is determined as the difference between the sales price including VAT and the residual value according to accounting data (clause 3 of Article 154 of the Tax Code of the Russian Federation). The tax is calculated at the rate of 18/118.

The question arises: what residual value should be taken into account when calculating tax - formed according to accounting or tax accounting data?

Following the wording of the Tax Code, it is logical to assume that in this case we are talking about the accounting residual value, since it should be used when calculating VAT, taking into account revaluations (for tax purposes, depreciable property is not revalued). In addition, in Article 154 of the Tax Code of the Russian Federation there is no direct reference to Chapter 25 of the Tax Code of the Russian Federation, the rules of which should be followed in this situation. This gives the right to assert that when calculating VAT, the residual value formed according to accounting rules is taken into account.

Example. LLC "TREK" is on the "impute". The company decided to sell a vehicle, the contractual sale price of which is 250,000 rubles. Its initial cost in accounting, including tax, is 354,000 rubles. (including VAT - 54,000 rubles), and the amount of accrued depreciation at the time of disposal is 140,000 rubles.

We will calculate VAT in accordance with the rules established by clause 3 of Article 154 of the Tax Code of the Russian Federation.

The residual value of the car at the time of sale will be equal to 214,000 rubles. (354,000 - 140,000).

The excess of the sales price, including VAT, over the residual value of fixed assets will be 36,000 rubles. (250,000 - 214,000).

The accountant must charge VAT in the amount of 5,492 rubles from the difference received. (RUB 36,000 x 18/118).

You should pay attention to the design of the invoice, which in this case must be issued to the buyer by the car seller.

Tax authorities believe that in column 1 of the invoice the note “With the inter-price difference” is made, in column 5 the inter-price difference including VAT is reflected, in column 7 - the VAT rate is 18/118, in column 8 - the amount of tax calculated in the specified order (letter from the Ministry of Taxes and Taxes of Russia dated May 13, 2004 N 03-1-08/1191/15, Department of the Tax Ministry of Russia for Moscow dated October 12, 2004 N 24-11/65554, dated May 11, 2004 N 24-11/31157).

	Debit	Credit	Sum, rub.
facilities
VAT accrued on the sale of fixed assets
The original cost of the vehicle has been written off
The amount of accrued depreciation is written off
The residual value of the vehicle is reflected
The financial result from the sale of the car has been determined (250,000 - 5492 - 214,000) rub.

If the initial cost of the car is formed excluding VAT, the tax base is determined in accordance with clause 1 of Article 254 of the Tax Code of the Russian Federation, i.e. This is the selling price excluding VAT. According to the conditions of the example, the amount of tax payable to the budget, calculated in accordance with the generally established procedure, will be 38,136 rubles. (RUB 250,000 x 18/118). It is easy to notice that in this situation, the taxpayer’s tax obligations to the budget increase significantly compared to the amount of VAT calculated from the difference in sales income and residual value (RUB 5,492).

Let us note that taxpayers who are on imputation may not have an obligation to charge VAT to the budget if the residual value exceeds the selling price, i.e. if as a result of the sale of the vehicle the taxpayer receives a loss. There is simply no tax base for calculating VAT under such conditions (clause 3 of Article 154 of the Tax Code of the Russian Federation).

At the same time, in the author’s opinion, the organization must issue an invoice even with “zero” VAT, since the obligation to issue an invoice when performing transactions recognized as an object of taxation applies to all taxpayers (clause 4 of article 169 of the Tax Code of the Russian Federation). Unlike VAT, the procedure for accounting for losses received from the sale of property when taxing profits has its own characteristics.

Income tax

For profit tax purposes when selling a motor vehicle, an organization has the right to reduce income from this operation by its residual value (subclause 1, clause 1, article 268 of the Tax Code of the Russian Federation). However, when calculating income tax, the residual value must be determined according to the rules of Chapter 25 of the Tax Code of the Russian Federation, and not according to accounting data. If a profit is made as a result of the sale of a vehicle, the accountant does not have any special problems: the tax is calculated on the entire amount of profit received.

The situation changes if the sale results in a loss. It is taken into account in a special manner established by clause 3 of Article 268 of the Tax Code of the Russian Federation. The loss from the sale of a vehicle is accepted as a reduction in income received evenly over subsequent reporting (tax) periods. In this case, the period for writing off the loss is determined as the difference between the useful life of the property and the actual period of its operation until the moment of sale.

In accounting, the loss received from the sale of a car is taken into account when determining the financial result at a time. This difference between accounting and tax accounting is the reason for the occurrence of a temporary deductible difference (clause 11 of PBU 18/02). It forms a deferred tax asset (DTA) in accounting, which will be repaid in the future as the loss is written off.

Example. In June 2006, Trek LLC sold a vehicle at a price of 70,000 rubles. (including VAT - 10,678 rubles), the initial cost of which is 300,000 rubles, the established useful life of the car in both accounting and tax accounting is six years (72 months). Over three years of operation of the vehicle, depreciation was accrued in the amount of RUB 150,000. The organization is on the traditional tax system.

The loss from the sale of the vehicle will be RUB 90,678. (70,000 - 10,678 - 150,000), ONA accrued from this loss - 21,763 rubles. (RUB 90,678 x 24%). The deferred tax will be written off within 36 months. (72 - 36).

The following entries will be made in the accounting records of TRACK LLC:

	Debit	Credit	Sum, rub.
In June 2006
Operating income from the sale of motor vehicles is recognized facilities
VAT accrued on the sale of fixed assets (RUB 70,000 x 18/118)
Payment received from buyer
Original cost written off
The amount of accrued depreciation is written off
The residual value of the vehicle is reflected
The loss from sales was determined (70,000 - 10,678 - 150,000) rubles.
SHE is accrued from the amount of loss received
July - December 2006
Part of ONA was written off (RUB 21,763 x 6 months: 36 months)

In the following reporting periods from January 2007 to June 2009 inclusive, it will be completely written off: in 2007 - 2008. 7254 rubles will be written off annually. (RUB 21,763 x 12 months: 36 months), and from January to June 2009 - RUB 3,627. (RUB 21,763 x 6 months/36 months).

Sales of vehicles by organizations using the simplified tax system

For organizations using the “simplified tax”, the accounting rules for a vehicle - an OS object (this obligation is enshrined in Article 3 of the Law of November 21, 1996 N 129-FZ) are similar to those stated above, except that they do not charge VAT on its sale and do not apply PBU 18/02.

For such organizations, accounting for the sale of a vehicle consists only of writing off its residual value (they do not also need to reflect the proceeds from the sale).

Unlike accounting, when calculating a single tax, an organization may encounter problems when selling vehicles. If the taxpayer sells vehicles before the expiration of three years from the date of accounting for the costs of their acquisition, from that time he will have to recalculate the entire tax base according to the rules of Chapter 25 of the Tax Code of the Russian Federation and pay an additional amount of tax and penalties (clause 3 of Article 346.16 of the Tax Code of the Russian Federation ) . According to the OS Classification, tax liabilities in this case will have to be recalculated based on the timing of writing off capital costs, which exceed the period for writing off the costs of purchasing fixed assets when applying the “simplified tax system” (clause 3 of Article 346.16 of the Tax Code of the Russian Federation). The possibility of such tax consequences is unlikely to cheer you up, even if the car is sold at a profit.

In addition, as a result of applying the rules of Chapter 25 of the Tax Code of the Russian Federation, the residual value of the vehicle at the time of write-off may increase, which the organization does not have the right to take into account when calculating the single tax. This point of view was expressed by the Ministry of Finance in a letter dated May 27, 2005 N 03-03-02-04/1/131 [email protected]

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Almost any enterprise with equipment is faced with the issue of writing off a car from its balance sheet. At first glance, this procedure may not seem so necessary: ​​put the car in some hangar, and continue working. Anyone who argues in this way simply does not know that a budget organization is forced to pay tax even for unused equipment.

And therefore, cases periodically arise when an enterprise needs to write off a car from its balance sheet. In this case, a correct objective assessment of this vehicle will be required. Typically, government or budget organizations face this issue.

To begin, you will need to obtain a vehicle valuation or depreciation report. This document records information about the technical condition and residual value of the car. Then you should begin officially decommissioning the equipment, selling it for spare parts, etc.

The procedure for determining residual value consists of several stages:

1. write an application to the traffic police to deregister the car, provide a registration certificate, registration certificate and other necessary documents;
2. hand over your state license plate;
3. wait 10 days - during this time the documents are checked and submitted to the tax authority;
4. You receive a document about the final cost of the vehicle.

Sometimes it is necessary to undergo additional technical inspection, present extracts issued in place of lost documents, power of attorney for the vehicle, etc.

And now it’s time to proceed directly to the procedure for writing off the vehicle. The director of the enterprise draws up an order for the disposal of the car. All that remains is to visit the traffic police department and get a stamp. By the way, this procedure can be carried out in any area of ​​the city, regardless of place of residence or location of the company’s office.

All taxes and depreciation must be paid that month. This condition is caused by the peculiarities of Russian legislation (Article 362, paragraph 3 of the Tax Code of the Russian Federation): the month in which the vehicle is removed from the balance sheet is calculated as the entire month. Don't forget to pay the transport tax.

The registration of an act on the write-off of motor vehicles occurs when the enterprise needs to write off cars and other vehicles. Typically, the reasons for write-off are either physical or moral wear and tear of equipment. Among other things, the circumstances justifying the deregistration of a vehicle may be irreparable breakdowns, defects that cannot be repaired, theft of a vehicle, etc.

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Who draws up an act for writing off car funds?

This document is prepared by a specialist from the accounting department. This is due to the fact that any write-off of fixed assets of an enterprise is subject to accounting and tax accounting. However, in advance, to certify the reasons for writing off a vehicle, a special commission is created in the organization. The order for its formation is issued by the head. It must include a specialized specialist (mechanic, driver, etc.), as well as employees of other structural divisions.

After the commission concludes that it is impossible to further use the vehicle, a write-off report is drawn up.

As a rule, in large enterprises all actions of the commission are subject to a specific, strictly established algorithm.

Basic rules for drawing up an act on write-off of auto funds

This document does not have a unified template that is mandatory for use, so each enterprise has the right to independently develop its own template for the act or write it in free form. The main requirement is that it must contain information about the company on whose balance sheet the vehicle being written off is listed, as well as detailed information about the write-off object. In addition, the document must have the signatures of all members of the commission and the approving autograph of the head of the enterprise. In the future, the fact of write-off must be reflected in the inventory documentation.

It is customary to create a write-off act in one copy, which is transferred to the organization’s accounting department.

Instructions for filling out the write-off act

• At the beginning of the document you need to enter information about the company owner motor vehicle: its name indicating the organizational and legal status.
• Then fits in Document Number on internal document flow, as well as date its compilation.
• The plate on the right indicates position, surname, name, patronymic of the manager, who, after drawing up the act, will approve it.
• The following is information directly related to vehicle: its model and numbers (factory, inventory, registration).
• It is also indicated here reason for write-off and persons bearing financial responsibility, if any.

First table

Below in the document is the first table, where the date of release and commissioning, the date of acceptance for accounting in this company, as well as information about the last capital are entered. repairs, deregistration with the traffic police and everything related to mileage.

Second table

The second table relates to the financial part - here you need to indicate the price of the car at the time it was registered, the amount of depreciation from the beginning of its use and the residual value (i.e. the difference between the initial price and accrued depreciation).

Third table

It contains a brief description of the object.

• All information about the vehicle being written off is reflected here (taken from the vehicle’s passport), including the presence of drag. metals
• Below, in the special lines about other characteristics, you can enter any other necessary information about the car (at the discretion of the owner).
• Next, the commission enters its conclusion on the need for write-off, and also indicate the documents attached to the act. Then all members of the commission certify the act with their signatures.

Fourth table

The fourth table, entitled “Information on the acceptance of dismantled parts for accounting,” includes everything related to elements and assemblies that remain after disassembling the vehicle and that may be useful in the future operation of the enterprise. Their name, brief description and quantity are entered here.

Fifth table

The fifth table indicates information about the costs incurred in connection with the deregistration of the car, as well as the cost of inventory items received at the company's warehouse after disassembly and registered.

• The total costs incurred during the write-off are calculated by adding the residual value of the written-off object and the costs of disassembling it and subtracting from the resulting amount of receipts from material assets for write-off.
• Next, the result of the write-off (positive or negative) is reflected with an exact indication of the amount.

The chief accountant of the enterprise puts his signature under the completed document, and then the document is handed over to the manager for certification.