Buying a car, accounting and tax accounting. Receipt of vehicles to the enterprise

In addition to the contract, the main document with which to begin accounting for the purchased car is the acceptance certificate in form No. OS-1 or in free form. Who will draw it up - you or the seller - depends on new car or not.

Thus, for new cars, a seller, such as a car dealership, usually issues invoices. But the car dealership does not draw up an act in form No. OS-1, so you will need to fill it out yourself.

If the company purchased a used car from another organization, then ask the seller to draw up this act. At the same time, I included not only accounting data, but also information necessary for calculating depreciation in tax accounting. Namely, the depreciation group, period beneficial use and actual service life. Instead of a separate act, the seller has the right to issue you a UPD. But you can agree to this document only in one case - if the seller additionally indicates all the data we have listed in the universal document. This is not prohibited (letter dated January 24, 2014 No. ED-4-15/1121). Without them, you will have to set a useful life, like for new cars, and this is not profitable for your company.

In any case, no matter what kind of car you bought, register it as a fixed asset inventory card(Form No. OS-6).

When you have the deed in your hands, you can safely register the purchased car.

Determine the initial cost of the car

The initial cost must include the price of the car according to the contract, as well as other expenses associated with its acquisition (clause 1 of article 257 of the Tax Code of the Russian Federation, clause 8 of PBU 6/01). Let's look at what is considered such expenses and what is not.

State duty for registering a car with the traffic police. It is safer to include it in the initial cost of the car both in tax and accounting. This requirement has been made by officials for a long time (letter of the Ministry of Finance of Russia dated September 29, 2009 No. 03-05-05-04/61). And their position has not changed. If you write off the duty at a time as other expenses, then inspectors may accuse the company of understating income taxes. After all, by including the duty in the initial cost of the car, the company would write off this expense longer, through depreciation.

Interest on car loan. If a company took out a loan to purchase a car, then interest on it does not need to be included in the initial cost. They can be taken into account in expenses separately, like interest on any other debt obligations (letter of the Federal Tax Service of Russia dated September 29, 2014 No. GD-4-3/19855). But at the same time, interest on the loan must be normalized, that is, written off within the refinancing rate multiplied by a coefficient of 1.8 (clause 1.1 of Article 269 of the Tax Code of the Russian Federation).

Input VAT. The tax imposed by the seller is also not included in the original price of the car. The company has the right to accept it for deduction in general procedure.

Optional equipment. Tax officials consider the installation of any additional equipment to be modernization, the costs of which must be written off through depreciation (Article 257 of the Tax Code of the Russian Federation). Therefore, it is safest to include the costs of alarms and other tuning in the initial cost of the car. Moreover, regardless of whether the car was purchased at a showroom or second hand.

If you are willing to argue with the inspection, you may not include additional equipment in the price of the car. After all, when installing it, the characteristics and purpose of the car do not change. Therefore, if it costs more than 40,000 rubles, it must be taken into account as a separate fixed asset. And if it is less, all expenses can be recognized in the current period (resolution of the Federal Antimonopoly Service of the North-Western District dated June 9, 2008 in case No. A05-12045/2007). True, regarding some types of equipment, judges support tax officials. For example, it is believed that after installing heaters (the so-called stove), the operational characteristics change - for example, the service life of engines increases, fuel consumption decreases. This means that we are talking about additional equipment (resolution of the Federal Antimonopoly Service of the East Siberian District dated August 15, 2012 in case No. A19-6806/2011). Therefore, it is necessary to increase the initial cost of the car.

As for the radio, it is usually included in the basic package, that is, included in the total price. This means that it automatically falls into the initial cost of the car. But if you still had to buy the radio separately, then in accounting, depending on the cost (up to 40,000 rubles or more), such expenses must be taken into account at a time or written off through depreciation. In tax accounting, claims from inspectors are possible. They may decide that these costs are unreasonable because they are not aimed at generating income. Some companies manage to justify costs in court using the following arguments. The purchase of car radios is aimed at ensuring normal working conditions and psychological relief for drivers. As a result, labor productivity increases (resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 1, 2011 in case No. A53-15050/2010).

Depreciation calculation

The main question regarding car depreciation is from what date should it be calculated?

In accounting - from the 1st day of the month following the month in which the object is registered as part of fixed assets (clause 21 of PBU 6/01). That is, depreciation is calculated for any cars that are suitable for use, even if no one drives them yet.

In tax accounting - from the 1st day of the month following the month the machine was put into operation (clause 4 of Article 259 of the Tax Code of the Russian Federation). It is advisable to record the date when this happened in the act of putting the car into operation. Such a document will confirm that the company has started using the car. Consequently, the right arose to charge depreciation on it.

Once you decide on the depreciation start date, you need to determine the useful life of the machine. During this period, the initial cost can be written off.

For new machines, take the period from the classification of fixed assets (see tables below). The interval is indicated there, for example, for passenger cars the period can be over three to five years inclusive. Here, use a legal trick - select the minimum period of use so as not to stretch out the depreciation of the car, but, on the contrary, to quickly write off the costs of its purchase.

Useful life of passenger cars

Useful life of trucks

Automobile	Useful life (code according to the All-Russian Classifier of Fixed Assets)
Vehicles with a carrying capacity of up to 0.5 tons*	Over 3 to 5 years inclusive. In OKOF this code is 15 3410191
Vehicles with a carrying capacity of over 0.5 to 5 tons inclusive*, road tractors for semi-trailers (flatbeds, vans, tractor-trailers, dump trucks)	Over 5 to 7 years inclusive. In OKOF this code is 15 3410020
Vehicles with a carrying capacity of over 5 tons*	Over 7 to 10 years inclusive. In OKOF these are codes 15 3410195 - 15 3410197
Truck tractors	In OKOF these are codes 15 3410210 - 15 3410216

* Loading capacity can be determined based on PTS (passport vehicle) or according to the certification plate located in the machine.

But the main difficulty in practice arises with the period of use of used cars. For them, the useful life can be reduced by the period of operation by the seller (Clause 7, Article 258 of the Tax Code of the Russian Federation). In this case, the transport must be included in the same depreciation group in which it was listed with the seller (clause 12 of Article 258 of the Tax Code of the Russian Federation). But if the former owner does not provide such information, then it will be necessary to determine the period as for a new car. And this is unprofitable, since their useful life is longer than that of used cars. Therefore, be sure to ask the former owner to ensure that the depreciation group, useful life, as well as the actual period of operation are written in the transfer and acceptance certificate of the car.

Moreover, even if the service life is less than a year, it is safer to depreciate the car. This will avoid claims from inspectors. For example, a company purchased a car. The useful life is 37 months, the seller's service life is 27 months. In this case, depreciation will need to be calculated over at least 10 months.

Perhaps the car is fully depreciated in the seller's accounting. Then you can set the expiration date yourself. It can be determined, for example, by a company technical specialist based on the condition of the car. But it is not worth setting a short period, for example a month, in order to write off the cost of the car faster. After all, if the company actually operates the car for several years, inspectors will consider the depreciation calculation to be incorrect and the tax to be underestimated.

These rules also apply when the seller is an entrepreneur (letter of the Ministry of Finance of Russia dated October 6, 2010 No. 03-03-06/2/172). But if a company purchased a car from an individual who is not an entrepreneur, then the useful life must be determined as for new fixed assets (letter of the Ministry of Finance of Russia dated October 9, 2012 No. 03-03-06/1/525).

By the way, there is legal way save on income tax. To do this, you can immediately take into account 30 percent of expenses initial cost car as a depreciation bonus. And then charge depreciation on the cost reduced by the amount of the depreciation bonus (clause 9 of Article 258 of the Tax Code of the Russian Federation). Write off the bonus as expenses in the month in which the company began to depreciate the fixed asset. But in accounting, depreciation on a car must be calculated in the general manner without taking into account the premium. Therefore, if a company applies PBU 18/02, it will need to take into account the differences.

Example
The company purchased a passenger car from another organization in October. In the same month, the company registered the car with the traffic police and put it into operation. The contract price of the car is 236,000 rubles, including VAT - 36,000 rubles. According to the acceptance certificate, the useful life determined by the seller in tax accounting is 37 months, the period of operation of the vehicle is 12 months. The company has established a useful life of fixed assets of 25 months (37 - 12).

In accounting, the accountant reflected the purchase of the car as follows:

DEBIT 08 subaccount “Purchase of fixed assets” CREDIT 60
- 200,000 rub. - the acquisition of fixed assets is reflected;

DEBIT 19 CREDIT 60
- 36,000 rub. - VAT is taken into account on the cost of the car;

DEBIT 68 subaccount “State Duty” CREDIT 51
- 2000 rub. - state duty is transferred, including for issuing a vehicle registration certificate and license plates;

DEBIT 08 subaccount “Purchase of fixed assets” CREDIT 68 subaccount “State duty”
- 2000 rub. - the amount of state duty is included in the initial cost of the car;

DEBIT 01 CREDIT 08 subaccount “Purchase of fixed assets”
- 202,000 rub. (200,000 + 2000) - vehicles are accepted for accounting as part of fixed assets;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
- 36,000 rub. - accepted for VAT deduction;

DEBIT 60 CREDIT 51
- 236,000 rub. - paid cash to the seller.

Since November, the accountant has been monthly calculating depreciation on this fixed asset by posting:

DEBIT 44 CREDIT 02
- 8080 rub. (RUB 202,000: 25 months) - depreciation has been calculated.

Pay transport tax

For transport tax, advance payments must be made throughout the year if they are established by regional law.

Thus, if a company purchased and registered a car with the traffic police in the third quarter, it may need to transfer an advance. It is calculated based on the engine power according to the vehicle passport. In addition, you need 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 reporting period(Clause 3 of Article 362 of the Tax Code of the Russian Federation). In this case, the month of vehicle registration is considered a full month. Thus, determine the amount of the advance payment using the formula:

Calculate the tax amount for the year using the formula:

At the end of the year, the tax must be paid to the inspectorate 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).

Example
Let's use the conditions of the example above. Let's assume that the power of the purchased car is 102 hp. s., the transport tax rate is 32 rubles. The tax amount for 2014 is 816 rubles. (102 HP x 32 RUR x 3/12).

In accounting, the accountant reflected the accrual and payment of tax:

DEBIT 44 CREDIT 68 subaccount “Settlements for transport tax»

816 rub. - transport tax is charged;

DEBIT 68 subaccount “Calculations for transport tax” CREDIT 51

816 rub. - transport tax is transferred to the budget.

The accountant included this amount in other expenses when calculating income tax for 2014.

Let us add that advance payments are calculated without taking into account increasing factors for expensive cars (letter of the Ministry of Finance of Russia dated April 11, 2014 No. 03-05-04-01/16508). These coefficients are applied only at the end of the year. Transport tax reporting is submitted no later than February 1 (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). There is no need to prepare quarterly tax calculations.

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

Which depreciation group should include purchased used vehicles that are subject to accounting as fixed assets? How to identify such objects?

The purchase of used vehicles by organizations working in the transport sector is common. In order to accept such a vehicle for tax accounting as an object of fixed assets (that is, include it in the appropriate depreciation group), the organization will need information about which group the object was registered with the seller. Also of interest to the new owner is information about the period of operation of the vehicle by the previous owner. How specified information affect the tax accounting of the new owner? What to do if they are not there?

Used car as an OS object

Regardless of whether the purchased vehicle is new, it is accepted for tax accounting as an item of fixed assets if it meets the following conditions:

belongs to the taxpayer by right of ownership;
used for the production and sale of goods (performing work, providing services) or managing an organization for the purpose of generating income;
the initial cost exceeds 40,000 rubles. (for commissioning starting from 01/01/2016 – 100,000 rubles);
The useful life of the vehicle is more than 12 months.

Thus, purchased used vehicles, if the listed conditions are met, are recognized as fixed assets, therefore their cost is repaid by calculating depreciation in the method chosen by the organization (linear or non-linear).

The useful life is needed not only to determine whether the acquired property is an item of fixed assets. Based on this period, depreciable property (including) is distributed among depreciation groups (clause 1 of Article 258 of the Tax Code of the Russian Federation). However, a special rule applies to objects of depreciable property that have been used: they are subject to accounting by the purchasing organization as part of the depreciation group (subgroup) in which they were included by the previous owner (clause 12 of Article 258 of the Tax Code of the Russian Federation).

Important

By virtue of the direct instructions of clause 12 of Art. 258 of the Tax Code of the Russian Federation, the buyer is obliged to include the acquired objects of fixed assets, which were used, in which these objects were included by the seller (Resolution of the AS UO dated 02/09/2015 No. F09-9862/14 in case No. A76-20764/2013). This statement is subject to unconditional application in a situation where the depreciation group is determined correctly by the seller.

Difficulties in choosing a depreciation group

The purchasing organization may be faced with a situation where the former owner incorrectly determined the useful life of the vehicle and, as a result, included it in the wrong depreciation group. What to do in this case, since the provisions of the Tax Code dictate that organizations rely on information about the actions of the former owner (if any)? The procedure for resolving this situation becomes even more relevant for taxpayers (buying organizations) who charge depreciation bonuses. This is due to the fact that maximum size the one-time inclusion in the expenses of the reporting (tax) period of expenses for capital investments (including part of the initial cost of acquired fixed assets) depends on which depreciation group the fixed asset belongs to. If fixed assets belong to groups 3–7, the depreciation bonus can be 30% of the initial cost of the object, for other fixed assets - 10% (clause 9 of Article 258 of the Tax Code of the Russian Federation).

The mistakes of the former owner need to be corrected

The Supreme Court of the Russian Federation supported the position that in the described situation, the taxpayer must take into account used fixed assets as part of the depreciation group (subgroup) in which they should have been included by the previous owner (Determination No. 304-KG15-1793 dated April 1, 2015, which refused to transfer case No. A45-1386/2014 to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation, based on the results of which the Decision was made Arbitration Court Novosibirsk Region dated June 16, 2014, left unchanged by the decisions of the Seventh Arbitration Court of Appeal dated August 26, 2014 No. 07AP-7318/2014 and AS ZSO dated December 11, 2014 No. F04-12840/2014). The arbitration courts, refusing the taxpayer’s application to invalidate the tax authority’s decision, focused on the following points:

the taxpayer was aware of the incorrect determination of OKOF and depreciation group codes by the previous owners;
the taxpayer formally approached the preparation of documents on the part of the seller, despite the fact that the acceptance and transfer acts in the OS-1a form contained incorrect and incomplete information about the fixed assets being registered;
the transferring parties (previous owners) could not have any claims from the tax authorities in connection with the incorrect determination of OKOF codes and, as a result, the incorrect determination of the depreciation group of fixed assets, since they were on the simplified tax system.

IN arbitration practice There are other cases in which the judges came to the conclusion that it was necessary to revise the depreciation group if it was determined incorrectly by the former owner. Thus, in case No. A55-4802/2014 it was established that the previous owner of the property determined the depreciation groups incorrectly. Consequently, the company had to independently establish the useful life of fixed assets according to the Classification of fixed assets included in depreciation groups, which it did. As a result, the tax authority’s conclusion that the company incorrectly determined the useful life of the property was recognized as erroneous (Decision of the Arbitration Court of the Samara Region dated June 20, 2014, upheld by decisions of the Eleventh Arbitration Court of Appeal dated October 27, 2014 No. 11AP-11467/2014 and AS PO dated March 6. 2015 No. Ф06-21153/2013).

Another striking example is the Resolution of the Fifteenth Arbitration Court of Appeal dated 01/23/2015 No. 15AP-17226/2014, 15AP-17876/2014 in case No. A53-27549/2013, left unchanged by the Resolution of the AS SKO dated 05/08/2015 No. F08-2247/ 2015. The company, by virtue of the law, should have established the correct period and depreciation group for acquired fixed assets that were in use. The erroneous determination by the previous owner of the depreciation group (subgroup) (which was revealed by the courts in the case under consideration) does not relieve the taxpayer from the obligation to take into account used fixed assets as part of the depreciation group (subgroup), determined on the basis of the Classification of fixed assets included in depreciation groups. A different interpretation of the norms of the Tax Code would contradict the provisions provided for in paragraphs. 1 clause 1 art. 23, paragraph 1, art. 38 of the Tax Code of the Russian Federation, the principles of taxpayers having an obligation to pay legally established taxes when they have objects of taxation. Therefore, the company had no reason to apply elements of taxation other than those specified by law solely on formal grounds, indicating erroneous accounting of taxable objects by the previous owners of fixed assets. By agreement with the previous owner, the company could make appropriate changes to the acceptance certificates and other primary accounting documents according to established order.

Literal reading of the Tax Code

In some cases, judges supported taxpayers who, when determining the depreciation group of used fixed assets, used incorrect data from the seller. This is exactly what the judges of the FAS PO did when considering case No. A65-24092/2012 (Resolution No. F06-9156/2013 dated October 24, 2013, which upheld the Decision of the Arbitration Court of the Republic of Tatarstan dated January 14, 2013 and the Resolution of the Eleventh Arbitration Court of Appeal dated June 26. 2013 No. 11AP-2895/2013). The applicant applying according to accounting policy The straight-line method of calculating depreciation legally assigned acquired used fixed assets to the depreciation groups to which the previous owner assigned them. The useful lives established by him for the acquired fixed assets are within the limits provided for the corresponding depreciation groups. The arguments tax office on the need to check and correct the useful lives determined by the previous owner of used fixed assets were not accepted, since tax legislation no such obligation has been established.

SPI with the straight-line depreciation method

If an organization calculates depreciation using the straight-line method, a specific useful life must be determined for an item of fixed assets. When applying this method, depreciation is calculated separately for each item of depreciable property by multiplying its original (replacement) cost by the depreciation rate calculated for the item based on its useful life (clause 2 of Article 259.1 of the Tax Code of the Russian Federation).

Based on paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the useful life is understood as the period during which an object of fixed assets serves to fulfill the goals of the taxpayer’s activities. It is established by the taxpayer independently on the date of commissioning of the facility in accordance with the provisions of this article and taking into account the Classification of fixed assets included in depreciation groups.

In paragraph 7 of Art. 258 of the Tax Code of the Russian Federation, in order to apply the linear method of calculating depreciation, specifies the specifics of determining SPI for purchased used assets. Here, in essence, are presented possible options establishment of SPI by the organization.

Important

For taxpayers using the straight-line depreciation method, Tax Code special rules are provided for determining the useful life of a used fixed asset.

We take into account the period of operation by the former owner

The first option, the use of which is the right (not the obligation) of the taxpayer: the depreciation rate is calculated taking into account the useful life reduced by the number of years (months) of operation of the object by the previous owners (provided that they are legal entities or individual entrepreneurs). The useful life can be defined as the useful life established by the previous owner of these fixed assets, reduced by the number of years (months) of operation of this property by the previous owner.

Thus, the taxpayer independently decides whether to reduce the useful life by the time actually worked by the asset or not. As a basis, it can take both the useful life determined by it according to the Classification of fixed assets included in depreciation groups, and the period initially established in accordance with this document by the former owner of the asset (Resolution of AS SKO dated 05/08/2015 No. F08-2247/2015 in case No. A53-27549/2013). By the way, in this case, the court found that the taxpayer set the useful life of the property equal to the minimum useful life allowed by the Tax Code provided for the corresponding depreciation group, increased by one month. The resulting useful life was reduced by the number of months of operation of such property by the previous owners, indicated in the acceptance certificates of buildings (structures) and fixed assets. In the absence of information about the period of actual operation by the previous owner, the calculated useful life did not decrease. The arbitrators considered the described method of determining the useful life of fixed assets to be not contrary to the law.

Stocking up on documents

To confirm the depreciation group in which the acquired fixed asset was included by the previous owner, the useful life established by the specified person, as well as the number of years of operation former owners of this property, the purchasing organization must have the appropriate documents. A specific list of such documents is in Chapter. 25 of the Tax Code of the Russian Federation is not given. As indicated by the judges of the Arbitration Court Sverdlovsk region, based on the meaning of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, this can be any documents confirming (including indirectly) the costs incurred and drawn up in accordance with the legislation of the Russian Federation (Decision of 04.08.2014 in case No. A60-12753/2014). In the above-mentioned case, they came to the conclusion that the taxpayer lawfully determined the useful life of fixed assets, taking into account their depreciation, based on:

evidence available in the case, including an order on the organization’s accounting policy, taxpayer inventory cards, technical passports BTI;
specific circumstances in the case - the actual date of manufacture of fixed assets, the date of their commissioning by the previous owner, information about their reconstruction and commissioning after reconstruction.

This approach of the Arbitration Court of the Sverdlovsk Region was recognized as legitimate by the judges of both the appellate court (Resolution of the Seventeenth Arbitration Court of Appeal dated November 19, 2014 No. 17AP-12608/2014) and the cassation instance (Resolution of the AS UO dated February 26, 2015 No. F09-9767/14).

We demonstrate complete independence

The second option for determining SPI is proposed for use in a situation where the period of actual use of a fixed asset by the previous owners is equal to its useful life, determined by the Classification of fixed assets included in depreciation groups, or exceeds this period. This situation arises if, at the time of sale, the fixed asset is fully depreciated by the previous owner. Then the taxpayer has the right to independently determine the SPI of the fixed asset, taking into account safety requirements and other factors. The Ministry of Finance believes that it is also necessary to act in a situation where the useful life of the acquired fixed asset, taking into account the actual service life of the previous owners, is less than 12 months (Letter dated July 16, 2009 No. 03-03-06/2/141). By the way, in these circumstances, the purchasing organization’s choice of the wrong depreciation group will not lead to a distortion of the amounts of depreciation charges, since the SPI is determined by it independently (Resolution of the AS SZO dated November 27, 2014 No. F07-8784/2014 in case No. A26-2860/2013) ( naturally, if there are no problems with the depreciation bonus).

SPI on fixed assets - subject of leasing

As is known, taxpayers according to paragraphs. 1 item 2 art. 259.3 of the Tax Code of the Russian Federation has the right to apply a special coefficient to the basic depreciation rate, but not higher than 3 in relation to depreciable fixed assets taken into account that are the subject of a financial lease agreement (leasing agreement). Property received (transferred) for financial lease under a leasing agreement is included in the corresponding depreciation group (subgroup) by the party for whom this property must be taken into account under the terms of the agreement (clause 10 of Article 258 of the Tax Code of the Russian Federation). In paragraph 2 of clause 13 of Art. 258 of the Tax Code of the Russian Federation states that the application of increasing (decreasing) coefficients to depreciation rates for depreciable property objects entails a corresponding reduction (increase) in the useful life of such objects. In this regard, the question arises: how to determine the useful life of a vehicle - the subject of leasing, if the seller applied an increasing factor to the depreciation rate for the named object? The answer was given by the Ministry of Finance in Letter dated March 22, 2011 No. 03-03-06/1/168.

So, in the case of acquiring an object of fixed assets (a leased asset) from a taxpayer who carried out its depreciation using an increasing coefficient, the establishment by the new owner of a shortened useful life for such property, taking into account the applied increasing coefficient, is unlawful. The useful life of such objects can be determined as the useful life established by the previous owner of these fixed assets (without taking into account the increasing coefficient applied by him in tax accounting), reduced by the number of years (months) of operation of this property by the previous owner.

Application of a non-linear depreciation method

If the taxpayer calculates depreciation using a non-linear method, the main thing is to choose the right depreciation group (subgroup) for the purchased used vehicle. In this case, the amount of depreciation is determined separately for each depreciation group (subgroup) based on the monthly depreciation rate established by the Tax Code for the corresponding depreciation group (subgroup) (clause 4 of article 259.2). This norm is not subject to adjustment (except for the situation when increasing or decreasing coefficients are applied - clause 13 of Article 258 of the Tax Code of the Russian Federation). Subgroups are formed within depreciation groups if increasing (decreasing) coefficients are applied to depreciation rates for individual fixed assets in accordance with Art. 259.3 Tax Code of the Russian Federation.

Reminder

In relation to buildings, structures, transmission devices, intangible assets included in the 8th - 10th depreciation groups, only the linear method of calculating depreciation can be used (clause 3 of Article 259 of the Tax Code of the Russian Federation).

The former owner did not provide information

An organization, when purchasing used depreciable property, can independently determine the useful life of a fixed asset, taking into account safety requirements and other factors, and charge depreciation until the cost is completely written off (Letter of the Ministry of Finance of the Russian Federation dated December 1, 2014 No. 03-03-06/1/61194 ). This is especially true for the situation when, when purchasing used property, it is impossible to determine the useful life established by the previous owner and which depreciation group it belonged to. Then the useful life is established independently in accordance with the requirements of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets included in depreciation groups (Letter of the Ministry of Finance of the Russian Federation dated July 16, 2009 No. 03-03-06/2/141, Resolution of the AS SKO dated May 8, 2015 No. F08-2247/2015 in case No. A53 -27549/2013). Independence will also have to be shown in the case of purchasing used fixed assets from individual who is not an individual entrepreneur. In this case, the organization does not have the right to determine the depreciation rate for such property, taking into account the requirements of paragraph 7 of Art. 258 Tax Code of the Russian Federation. This is due to the fact that an individual does not establish the useful life of a fixed asset and does not depreciate it for tax purposes (letters of the Ministry of Finance of the Russian Federation dated March 29, 2013 No. 03-03-06/1/10056, dated March 20, 2013 No. 03-03- 06/1/8587, dated 03/15/2013 No. 03-03-06/1/7939, No. 03-03-06/1/7937). Consequently, he does not have documentary evidence of the useful life and operation of the object in the manner prescribed by Chapter. 25 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated December 14, 2012 No. 03-03-06/1/658, dated October 9, 2012 No. 03-03-06/1/525).

Used vehicles purchased under the right of ownership are recognized as fixed assets for profit tax purposes if they are used to generate income and their initial cost exceeds 40,000 rubles. (and from next year - 100,000 rubles), and the useful life is more than 12 months. If the taxpayer (buyer) uses the straight-line method of calculating depreciation, the procedure for determining the useful life of used cars becomes especially relevant for him. In particular, given period can be determined taking into account the time actually worked by the previous owner of the fixed asset. Another option is possible when, when establishing an SPI new owner shows complete independence, taking into account safety requirements and other factors. It is also important to select the depreciation group in which the purchased vehicle should be included. By general rule this must be the same group that was selected by the previous owner. However, if the depreciation group was determined incorrectly, the new owner this error should be corrected (this opinion is shared by the majority of judges, including the Supreme Court of the Russian Federation).

Registering a car with an LLC entails the need to enter into a formal contract with the buyer. It will be necessary to reflect the expenses in the company's accounting. The situation will have its pros and cons, and much will depend on who is the seller of the car - an ordinary citizen or an entrepreneur or organization.

Documentation of the transaction

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

Often, LLCs make transactions within the enterprise, buying cars from the founders, managers or ordinary employees of the company. But sometimes everything happens according to a different scenario. For example, an advertisement for sale may 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 purchase and sale agreement. The purchase act will be sufficient. But it is necessary to specify the terms of the transaction and the cost of the car, details of the buyer and seller. Thus, when purchasing a car from an individual, the paperwork will be minimal.

But a purchase from another organization will need to be formalized in the form of a purchase and sale agreement. 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 specified in the contract or procurement act.

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

if money is issued from the cash register, then a cash order is drawn up;
at non-cash payment required payment order and a bank statement from the buyer.

You can pay individuals and other companies without restrictions on amounts. And if the seller is an individual entrepreneur, then you cannot give him more than 100,000 rubles at a time.

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Features of VAT accounting, taxes and fines

Any organization purchasing a car is interested in having VAT highlighted in the documents. IN otherwise it cannot be taken for deduction. But it will have to be charged later during the sale of the vehicle, which is a significant drawback.

From this point of view, it is more profitable to enter into 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 the final amount of income tax can be reduced.

When registering a car with an LLC, you will have to pay property tax, which can be taken into account in financial result. But fines for violating traffic rules 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 recorded by cameras, they are issued to LLC.

Right to use a car

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

A significant drawback 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 will be a receipt of personal material benefit, which is subject to taxation.

Let's sum it up

There are many nuances in registering 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.

How can an accountant process a car purchase? What is the difference between buying a new car and a used one? How to determine the initial cost and what taxes will have to be paid? - read the article.

Buying a car from an organization

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 delivery note. In addition, you need to draw up a transfer and acceptance certificate. You can use form No. 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 form No. 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 the universal document. Without them, you will have to set the useful life, like for new cars, and this is unprofitable.

Next, you need to open the inventory card according to form No. OS-6. Samples of forms OS-1 and OS-6 can be found in Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

Legal entities And individual entrepreneurs Those engaged in the sale of vehicles in the manner prescribed by the legislation of the Russian Federation do not register vehicles intended for sale.

Car decoration

The purchased vehicle is reflected in accounting at its original cost, which includes all 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 purchase of a vehicle (clause 8 of PBU 6/01).

Costs for the acquisition of fixed assets are reflected in the debit of account 08 “Investments in non-current assets”, subaccount 08-4 “Purchase of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.

The generated initial cost of the object is written off from account 08, subaccount 08-4, to the debit of account 01 “Fixed assets” (Instructions for the use of the Chart of Accounts for accounting 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. Such clarifications are in the letter of the Ministry of Finance of Russia dated September 29, 2009 No. 03-05-05-04/61. If you write off the duty as a lump sum as other expenses, the tax office may accuse the company of understating income taxes. Since, by including the duty in the initial cost of the car, the company would write off this expense longer, through depreciation.

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

The input VAT charged by the seller is also not included in the initial cost of the car. If an organization accepts VAT deduction before registering a car with the traffic police, then there is a risk that tax authorities deduction will be denied. Arbitrage 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 as a deduction after registering the car with the traffic police.

Depreciation calculation

Accrual of depreciation on a purchased vehicle begins on the 1st day of the month following the month it was accepted for use. 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 of Article 259 of the Tax Code of the Russian Federation). The calculation of the annual amount of depreciation charges is carried out using a linear method based on the original cost of the objects and the depreciation rate determined based on their useful life.

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

Useful life for trucks

Advice: Select the minimum period of use so as not to stretch out the depreciation of the machine, but, on the contrary, to quickly write off the costs of its purchase

What to do if you purchased a used car and it is completely depreciated in the seller’s accounting?

Then you can set the expiration date yourself. It can be determined by a technician based on the condition of the vehicle. You should not set a short period in order to write off the cost of the car faster. If a company operates a car for several years, then during an audit the tax office will recognize the depreciation calculation as incorrect and the tax as underestimated.

Example
According to 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 amount of depreciation is 100,130 rubles. (RUB 500,650 x 20%), respectively, monthly - RUB 8,344.16. (RUB 100,130 / 12 months).

The following entries are made in accounting:

Debit 01, Credit 08 - 500,650 rub. - the vehicle has been accepted for use;
Debit 20, 26, 44, Credit 02 - 8344.16 rubles. - monthly depreciation amount has been calculated.

If an organization purchased a used car, then in tax accounting in accordance with clause 12 of Art. 259 of the Tax Code of the Russian Federation, the useful life is determined as the difference between the standard service life of an object and the period of its actual operation. In accounting, you can also use this method to determine the useful life of a car. In other words, the organization can take into account the useful life of the property during which it belonged to the previous owner.

When calculating income tax, transfer of expenses for the purchase of a car is possible through depreciation using the 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 tax base for profit or to simplify your work.

How to apply for compulsory motor liability insurance for an accountant

Agreement compulsory insurance Usually it is concluded for one year and can be extended thereafter. Since insurance costs relate to several periods, they are reflected in accounting in account 97 “Deferred expenses” and are written off evenly over the term of the contract.

For tax purposes, expenses for compulsory motor vehicle liability insurance of vehicle owners are included in other expenses within the limits of approved tariffs (clause 2 of 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, costs are recognized in the reporting period in which they were paid insurance premiums. When the terms of an insurance contract provide for the payment of an insurance premium as a one-time payment for more than one reporting period, it is recognized as expenses evenly over the term of the contract.

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

Transport tax on cars in the company

For transport tax, advance payments must be made throughout the year if they are established by regional law.

If the 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, you need to take into account a coefficient equal to the number of full months during which vehicles are registered with the company, divided by the number of months in the reporting period (clause 3 of Article 362 of the Tax Code of the Russian Federation). In this case, the month of vehicle registration is considered a full month.

Advance payments are calculated without taking into account increasing factors for expensive cars (letter of the Ministry of Finance of Russia dated April 11, 2014 No. 03-05-04-01/16508). These coefficients are applied only at the end of the year. Transport tax reporting is submitted no later than February 1 (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). There is no need to prepare quarterly tax calculations.

If the transport is registered to a separate division, the tax must be transferred to the location of this division (Clause 5, Article 83 of the Tax Code of the Russian Federation).

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If the car is intended to be used for official needs for a long time - 12 months or more - then the car is accepted for accounting as an asset (clause 4 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; clause 2 Guidelines on accounting of fixed assets, approved. by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Fixed assets are taken into account at their historical cost, which is the sum of the actual costs of their acquisition, excluding VAT and other refundable taxes.

When purchasing a car, its cost is equal to the amount paid to the seller in accordance with the contract (clauses 7, 8 of PBU 6/01, clauses 23, 24 of the Methodological Guidelines for Accounting of Fixed Assets). The moment an object is accepted for accounting as part of the operating system is the date the machine is actually ready for use. The fact that an object is ready and accepted for accounting as part of the OS is formalized by drawing up the corresponding primary accounting document (Parts 1, 3, Article 9 Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”, clause 7 of the Guidelines for Accounting of Fixed Assets). In the case of a machine, such paper will be an act (invoice) of acceptance and transfer of fixed assets, drawn up for each individual inventory item (clause 38 of the Guidelines for accounting of fixed assets).

Depreciation calculation

The cost of fixed assets is repaid through depreciation (clause 17 of PBU 6/01, clause 49 of the Guidelines for accounting of fixed assets). When using the linear method of calculating depreciation in accounting, the annual amount of deductions is calculated based on its original cost and the depreciation rate, calculated taking into account the useful life of the fixed asset, established by the company when accepting the fixed asset for accounting (clause 18, paragraph 2, clause. 19 PBU 6/01, paragraph “a”, paragraph 54 of the Guidelines for accounting of fixed assets).

Depreciation begins on the 1st day of the month following the month the object was accepted for accounting and stops on the 1st day of the month following the month full repayment the cost of the object, or its write-off from accounting (clause 21 PBU 6/01, clause 61 of the Guidelines for accounting of fixed assets).

Depreciation charges are recognized in accounting as expenses for common types activities in the month of their accrual (clauses 5, 8, 16, 18 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n, clause 64 of the Guidelines for accounting of fixed assets).

note

Depreciation on a car used for management needs is reflected in the debit of account 26 " General running costs» (44 “Sales expenses” – for trade organizations) and the credit of account 02 “Depreciation of fixed assets” (clause 25 of PBU 6/01, clause 65 of the Guidelines for accounting of fixed assets, Instructions for the use of the Chart of Accounts).

Machine use life

For tax accounting the purchased car is recognized as depreciable property and is taken into account as part of the fixed assets (clause 1 of article 256, clause 1 of article 257 of the Tax Code of the Russian Federation). The initial cost of an asset is equal to the price of its acquisition (paragraph 2, paragraph 1, article 257 of the Tax Code of the Russian Federation). When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original cost and the depreciation rate determined for this object. The depreciation rate is determined based on the useful life (clause 1, clause 1, article 259, clause 2, article 259.1 of the Tax Code of the Russian Federation).

The period of use of the machine is determined by the company independently on the date of its commissioning, taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (clause 1 of Article 258 of the Tax Code of the Russian Federation). In accordance with the Classification, passenger cars (except for cars classified as other groups) belong to the third depreciation group (property with a useful life of over 3 years to 5 years inclusive) (clause 1, paragraph 4, clause 3, article 258 of the Tax Code RF)).

Depreciation begins on the 1st day of the month following the month in which the facility was put into operation. The amount of accrued depreciation is recognized monthly as part of expenses associated with production and sales (clause 3, clause 2, article 253, clause 2, article 259, clause 3, article 272 of the Tax Code of the Russian Federation).

Tax deduction

After registering a car that will be used in activities subject to VAT, the organization can tax deduction presented to her by the seller, on the basis of the received invoice that meets the requirements established by Article 169 of the Tax Code of the Russian Federation (clause 1, clause 2, Article 171, paragraph 1, 2, clause 1, Article 172 of the Tax Code of the Russian Federation).

The invoice is recorded in part two of the journal of received and issued invoices and in the purchase ledger. The amount of VAT presented to the organization upon the acquisition of an asset is reflected in accounting as the debit of account 19 “Value added tax on acquired assets”, subaccount 19-1 “Value added tax on the acquisition of fixed assets”. When accepting VAT for deduction, an entry is made to the debit of account 68 “Calculations for taxes and fees” and the credit of account 19 (Instructions for using the Chart of Accounts).

EXAMPLE. ACCOUNTING FOR THE PURCHASE OF A CAR

An organization purchased a passenger car under a sales contract for management needs. Its cost was 236,000 rubles, including VAT - 36,000 rubles). Payment to the seller was made in non-cash form in July. The lifespan of the car is 50 months. In accordance with accounting policy The company calculates depreciation for the purposes of both accounting and tax accounting using the straight-line method.

For tax purposes, accounting is carried out using the accrual method. In this case, accounting and tax depreciation will be 4,000 rubles. (RUB 200,000 / 60 months). Transactions related to the purchase of a car should be reflected in the following entries:

In the month of car purchase

Debit 08 Credit 60
- 200,000 rubles – reflects the organization’s investments in the acquisition of an asset;

Debit 19-1 Credit 60
- 36,000 rubles – VAT allocated;

Debit 01 Credit 08
- 200,000 rubles – a passenger car is accepted for accounting as part of the operating system;

Debit 68/VAT Credit 19
- 36,000 rubles – VAT is presented for deduction from the budget;

Debit 60 Credit 51
- 236,000 rubles – funds were transferred to the seller for the car.

Monthly during the stated useful life

Debit 26(44) Credit 02
- 4000 rubles – the amount of accrued depreciation is reflected.

Car rent

The rented car is accounted for in off-balance sheet account 001 “Leased fixed assets” in the valuation specified in the lease agreement (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). At the end of the contract, the property is written off from the tenant's off-balance sheet account.

The company's costs associated with the rental of a vehicle used for management needs are classified as expenses for ordinary activities and are recognized monthly in the amounts established by the agreement (clauses 5, 6, 6.1, 7, 16 of the Accounting Regulations “Costs of the organization” PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).