The main documents for competent accounting of a car purchased by a company are: a sales contract, an acceptance certificate (form No. OS-1), an inventory card (form No. OS-6). In the article we will talk about accounting for a purchased car, we will consider these documents in more detail.
Depending on whether a new car is purchased, or a used one, the act is drawn up by the accountant of the buyer company or the car seller:
If you do not get information about the useful life of a used car, it remains only to take it equal to the useful life of a new vehicle, the values of which, of course, are not equal. This will significantly increase the company's costs and lead to incorrect calculations of depreciation and other indicators, and, as a result, to claims from tax inspectors.
The initial cost of the car is made up of:
During the FIT, it is legal to write off the original cost of the car. For new cars, the terms are normalized according to the established Classification of Fixed Assets:
Important! Try to choose the minimum specified SPI, this will help to write off the costs of buying a car as soon as possible.
Difficulties arise with the SPI of used cars, it is calculated by the formula:
Used SPI is entered into the same depreciation group, in which it was with the previous owner. It is better to charge depreciation even if the car is less than a year old. When the machine was purchased from an individual who is not engaged in entrepreneurship, the IPV is defined as new fixed assets that have appeared.
To correctly calculate depreciation, you need to have knowledge of two indicators:
| In accounting | In tax accounting |
| Depreciation starts on the first day of the month following the month the vehicle is registered as part of the OS. To be clear, depreciation is calculated even for transport that is not used, if it is fit for use. | Depreciation is controlled from the first day of the month following the month when the car was actually used. The proof that this particular month was the month of the start of use will be the date indicated in the act on putting the car into operation. |
TH is not paid for unregistered vehicles, so it would be convenient to have on hand data on objects that will not be taken into account in the annual vehicle tax report. And as soon as the car is registered, it will need to make a standard posting to account 01.
Depending on the region in which the company is registered, during the year it is necessary to make deductions against advances on transport tax(TN).
The amount of TN for the whole year is calculated by the formula:
At the end of the year, TN is paid to the tax office minus advance deductions, while income tax is reduced by the amount of TN and advance payments (they should be included in the list of other expenses). Accountants report on TN no later than the 1st day of February.
Organization N in October bought a car (with a capacity of 102 hp) from a third-party company. Already in January, it was registered with the traffic police, they immediately began to use it. The price of the car was 330,000 rubles, including VAT in the amount of 30,000 rubles. In the act of acceptance and transfer, the SPI is equal to 40 months, the service life of the car is 10 months. The transport tax rate is 32 rubles.
Previously, the Ministry of Finance assumed the rationing of fuel and lubricants for the correct tax accounting, but at the moment the financial department has recognized this as the right of organizations, not an obligation, due to the lack of tax code similar requirements. Based on the foregoing, an enterprise that is tax-registered under a simplified form of taxation can take into account the amounts spent on fuel and lubricants in full or within the limits of the norms.
If it was decided to use the standards, then you need to know that they may not coincide with the standards of the Ministry of Transport. The data reflected in the technical documentation of the machine manufacturer will do. Or it is possible to identify your own indicators based on measurements and calculations carried out at the enterprise. Tax Service on the ground, they may still require compliance with the regulations, so you will need to be able to defend your position.
Regulations on the topic:
Mistake #1. Refusal to accrue depreciation in cases where the DPI of a used car is less than one year.
Such actions may cause disputes with the tax office. Even if the car was in the use of the previous owner for a long time, and the new owner will have to use the car for a short period of time, depreciation should still be charged. Inspectors will find discrepancies when the machine has been used longer than expected.
Mistake #2. In the case when the purchased used car is fully depreciated, the company independently calculates the period beneficial use and deliberately understates it in order to write off the cost of the car as soon as possible.
This cannot be done, because in the future the tax inspector will notice that the car has been used for a longer period, which means that depreciation was calculated incorrectly. This will mean that taxes have been understated wrongfully.
Mistake #3. Payment by the enterprise of transport tax on a rented car.
Mistake #4. Failure to display in the BU data on the payment of insurance premiums.
The amounts transferred to the insurance company must be fully reflected in the BU. The write-off of the cost of the policy can be a one-time, or it can occur in equal installments during the entire term of the contract. AT accounting policy the company needs to indicate the preferred method of paying for insurance.
Question number 1. How to take into account the completion of an enterprise car with a radio tape recorder?
As usual, the radio is included in the basic package, its cost is added to the total price of the car. Therefore, the costs of the radio are related to the initial cost of the car. When it is purchased separately, the cost of its acquisition will be taken into account at a time or written off through depreciation, depending on the price (up to 40 thousand or more than 40 thousand). In disputes with the tax authorities, it can be proved that the purchase of a radio tape recorder is justified and aimed at increasing profits, saying that it provides psychological relief to the driver and increases labor productivity.
Question number 2. Whether there is a legal way reduce income tax using car depreciation expense data?
Yes, there is such a way. It is possible to indicate in the expenses 30% of the original cost of the car as a depreciation premium (AP), and then take into account the depreciation costs minus this premium. AP will need to be written off in the month when the company began to depreciate the fixed asset. However, in accounting records depreciation is charged on general terms without taking into account AP.
Question number 3. Do I need to file a quarterly vehicle tax report?
No, there is only an annual report.
Question number 4. How to calculate the transport tax on expensive cars?
Increasing coefficients for cars with a very high cost are taken into account only at the end of the past year and are not used for calculating advance payments.
Question number 5. How to process the purchase of a car under the trade-in scheme, that is, the exchange of an old company car for new transport with a surcharge?
The transaction can be carried out in several different ways, both of which are completely legal:
third party organizations and individuals.
If there are already at least two cars, and not one, it makes more sense to open a car fleet and write off its maintenance as expenses, saving on taxes and shifting responsibility from you, as an individual, to a legal entity. In addition, the organization has the opportunity to buy a car not only for cash and on credit, but also for leasing. Leasing needs to be carefully calculated, but the scheme is attractive.
In general, the content of the chapter shows the complexity of organizing a car fleet, the need documentation, control and write-off of fuels and lubricants (fuel and lubricants), spare parts and consumables, as well as an additional burden on accountants. You, as a leader, must be prepared for these difficulties, some inconvenience and costs.
Let's move on to the legal framework and comments to it.
There are various ways in which an organization can obtain vehicles i.e. buying, renting, free use, reimbursement to their employees for the use of their own vehicles for business purposes. All these operations are reflected in the accounting department in their work. Accounting for these operations is carried out according to the same rules, both in large and small enterprises.
According to RAS (Regulations on accounting) 6/01, vehicles are classified as fixed assets. In order to accept a vehicle purchased by your company for accounting as a fixed asset, the following conditions specified in PBU 6/01 must be met: the vehicle is used in the production process or for management needs; its useful life is more than 12 months; the car was not purchased for the purpose of resale; the use of a car is necessary for the implementation of a normal production or management process, as a result of which the enterprise receives economic benefits (income).
Compliance with these requirements will allow you to correctly attribute to costs everything that relates to the maintenance and operation of the car in your organization.
In accordance with the Decree of the Government of the Russian Federation of August 12, 1994 No. 938 “On state registration motor vehicles and other types of self-propelled vehicles on the territory Russian Federation” (as amended on February 21, 2002), owners must register their vehicles during the period of validity of the “Transit” registration plate or within five days from the date of purchase, customs clearance, deregistration of vehicles, replacement of numbered units or occurrence of other circumstances that require changes in registration data. Vehicles are registered by subdivisions of the State Inspectorate for Road Safety of the Ministry of Internal Affairs of the Russian Federation. Registration of cars and changes in their registration data are carried out on the basis of the passports of the relevant vehicles, certificates-accounts,
issued by manufacturers, trade enterprises, citizens-entrepreneurs who have licenses for the right to trade in vehicles, or other documents certifying the ownership of the owner of vehicles and confirming the possibility of admitting them to operation on the territory of the Russian Federation. If your organization purchases a car from another organization, on the balance sheet of which it was listed as fixed assets, then to register the car, you must submit a sales contract with an acceptance certificate. The organization pays the registration fee for the registration of the vehicle. The traffic police department issues a certificate of registration of the vehicle, state license plates and a mark is made in the technical passport of the vehicle on registration.
After the state registration of the car, the organization puts it into operation. Commissioning and acceptance of the car for accounting as a fixed asset are carried out on the basis of an order from the head of the enterprise.
If an organization has transport, it pays a transport tax. Taxable period- calendar year, reporting periods - the first quarter, the second quarter, the third quarter. The procedure and terms for paying this tax are established by the laws of the constituent entities of the Russian Federation. Sun. 361 of the Tax Code of the Russian Federation is given a table tax rates for all objects of taxation by transport tax. She is basic. The tax rates specified in it may be increased or decreased local laws for each specific region, but no more than five times. The amount of tax rates depends on the power of the engine.
In accordance with the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, all organizations operating motor vehicles (both their own and rented) are charged for the emission of pollutants into the atmosphere from mobile sources . According to Art. 6 of this Law, standards in the field of environmental protection must be established by state authorities of the constituent entities of the Russian Federation. Currently, the procedure for determining the fee and its limit sizes regulated by Decree of the Government of the Russian Federation of August 28, 1992 No. 632. The specified resolution was adopted in accordance with the Law of the RSFSR of December 19, 1991 No. 2060-1. According to this resolution, the basic rates of payment are established for each ingredient of a pollutant, type of harmful effect, taking into account the degree of their danger to the environment and public health. For individual regions, coefficients are set to the basic standards of payment, taking into account environmental factors. The size of the annual fee for environmental pollution by motor vehicles is determined in one of the following ways: by the amount of fuel consumed, taking into account the established specific fee for all its types; by the number and type of operated vehicles, taking into account the established annual fee for one vehicle.
As a rule, the organization registers the purchased vehicle with the traffic police at its location. it
means that the company is already registered in tax office as a taxpayer. Does he need to re-register as the owner of the vehicle? The tax authorities give an unequivocal answer to this question - it is required. That's why,
in order to avoid conflict situations, it is necessary to draw up all the necessary documents within the time limits stipulated by law.
In order to attribute everything related to the car to expenses, it is taken into account in the balance sheet at its original cost. The formation of the initial cost depends on the method of acquiring this tool. These methods include: purchase; capital contribution; free receipt; exchange.
We are most interested in buying. Bought - put on balance sheet, exploit, pay taxes. At the same time, the cost of a motor vehicle is subject to write-off from accounting in the following cases: sale; free transfer; moral and physical deterioration; liquidation in case of accidents, natural disasters and other emergencies; transfers in the form of a contribution to the authorized (share) capital of other organizations.
This means that when you buy a car, you start to depreciate it and pay transport tax and environmental tax. After some time, you will get rid of it. When selling, you can set any price. From the difference between the residual (book) value and the sale price, you will pay income tax (the calculation is not the easiest, but that's the meaning). Residual value is the difference between the initial cost and the depreciation amount.
To operate the car, fuels and lubricants and special fluids will be required. These include fuels (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases), special fluids (brake and coolants). The accounting department of the enterprise maintains a quantitative-sum accounting of fuels and lubricants and special liquids. Refueling of vehicles is carried out at gas stations for cash or non-cash on coupons.
When purchasing fuel and lubricants for cash, the following rules must be observed. The head of the enterprise issues an order in which he determines the circle of persons entitled to receive cash at the cash desk of the enterprise against a report on the purchase of fuel and lubricants. This order should establish the deadlines for submitting advance reports to the accounting department. To advance report KKM checks issued by a gas station (gas station) are attached. The cash receipt must contain the following information:
About the name of the organization-seller (gas station);
About the TIN (taxpayer identification number) of the seller organization;
About the number of the cash register;
o the number and date of issue of the check;
О cost of fuel and lubricants including VAT;
About the brand of fuel and lubricants, the amount of fuel and the price per unit. These details are not mandatory for the KKM check. However, most gas stations currently issue just such checks. If the check does not contain the specified details, then the gas station issues a sales receipt.
Fuel costs are usually high, and VAT cannot always be deducted from it. This is due to the fact that VAT is not allocated from the cost of fuel and lubricants by calculation. For gas stations, the sale of fuels and lubricants with the issuance of a cash register check is retail trade, and Chapter 21 of the Tax Code of the Russian Federation does not provide for the adoption of tax deduction the amount of VAT allocated by calculation from KKM checks. To offset VAT, it is necessary to work with fuel companies on non-cash payment using fuel coupons or fuel cards.
Accounting and tax regulations do not establish marginal norms for attributing to the cost of expenses associated with the use of fuels and lubricants in the transportation process. The only condition for writing off fuel and lubricants for cost is the availability of documents confirming the fact of their use in the production process. Therefore, each organization has the right to independently determine the consumption rates of fuel, lubricants and special fluids, taking into account the technological features of its production. The organization develops such standards to control the consumption of fuel and lubricants for the operation, maintenance and repair of automotive equipment. They are approved by the order of the head of the organization. All drivers of vehicles are familiar with the order. The rules must be real. Otherwise, there will be abuse on the part of drivers and “burned out” fuel and, consequently, unjustified additional costs. These standards are developed by the responsible for the fleet. For a personal car, you have the right to set fuel consumption rates that are suitable for you.
Please note that according to the provisions of Chapter 25 of the Tax Code of the Russian Federation (income tax), only documented and economically justified expenses are accepted for tax purposes. The consumption of fuel and lubricants can be considered economically justified if it is carried out according to the standards approved by the head.
When developing standards, organizations are guided by the Standards for the Consumption of Fuels and Lubricants in Road Transport (Guidance Document R3112194-0366-03), approved by the Ministry of Transport of the Russian Federation on April 29, 2003. These standards are valid until January 1, 2008, then new ones will be introduced. The document contains the values of basic fuel consumption rates for automobile rolling stock, fuel consumption rates for the operation of special equipment installed on vehicles, and the methodology for their application, as well as standards for the consumption of lubricating oils. Regulatory materials are intended for all organizations operating automotive equipment on the territory of the Russian Federation. Fuel consumption rates are set for each brand and modification of operated vehicles and correspond to certain operating conditions of road transport. Fuel consumption for garage and other household needs is not included in the norms and is set separately.
The write-off of fuels and lubricants for the cost of transportation is made on the basis of waybills. The waybill contains speedometer readings and fuel consumption indicators. This data is recorded in the waybill by a mechanic or other authorized person. The waybill must also indicate the exact route, confirming the production nature of transportation costs. "Exact" - means an indication of the route. For example, St. Petersburg - Tver - Moscow, St. Petersburg and Leningradskaya
region. Specifying the Russian Federation or the Republic of Karelia is undesirable.
Spare parts are required during operation. They can be manufactured at the enterprise itself, come from suppliers or accountable persons who purchase materials for cash. All purchased parts are in stock. The materially responsible person on the day the valuables arrive at the warehouse draws up a receipt order in one copy in the form No. M-4. Receipt order is issued for the actually accepted amount of valuables. Spare parts arriving at the warehouse are assigned an item number. For each item number, a material accounting card is opened in the form No. M-17. Entries in the card are maintained by a materially responsible person on the basis of primary receipts and expenditures on the day of the operation.
A representative of the repair shop (or a driver, a garage mechanic, or another designated person if the company does not have a repair service) receives spare parts from the warehouse on demand - invoice form No. M-11. The waybill in duplicate is made by the materially responsible person of the warehouse delivering material assets. It is signed by the deliverer and recipient of spare parts. New spare parts are issued from the pantry only in exchange for worn ones. Worn-out spare parts to be repaired are transferred to the repair shop (section), and after repair they are returned to the warehouse. Parts that are not suitable for further use are activated and come to the pantry according to the mass of scrap, like other materials.
Within the terms established by the organization, the materially responsible person of the warehouse submits to the accounting department a material report in the form of a register of incoming and outgoing documents with attached primary documents.
The rules for documenting the movement of materials are the same for all enterprises, both large and very small, with up to 10 employees. Even in small organization there must be a supply manager (or an employee performing the functions of a supply manager) who keeps documentary records of material assets acquired by the organization and spent in the course of economic activity. To such material values include not only spare parts, fuel, but also office supplies, production and household equipment with a service life of less than 12 months, etc. At a small enterprise, you can not draw up a requirement-invoice in the form No. M-11, but register the release of materials directly in the materials accounting card form No. M-17, in which the recipient of the materials signs. (The relief is minimal. As the saying goes: “radish horseradish is not sweeter.”)
Car tires (tyres, tubes and rim tapes) in stock and in revolving fund(in the turnover of the technical operation service, tire shop, in stock on technical assistance vehicles), are normalized and accounted for as working capital. Tires that arrive at the enterprise with a car (on wheels and in stock with a vehicle) are included in its initial cost and are accounted for as fixed assets.
An accounting card is kept for each tire, which reflects all movements, defects received, repairs, and the number of kilometers traveled. Tire accounting cards are maintained by a tire accounting technician or another person appointed by order of the head of the enterprise. The card is the basis for writing off tires due to unsuitability, filing complaints with manufacturers and tire repair plants in case of failure to fulfill the warranty mileage due to their fault. Worn-out tires are replaced with new ones after the standard operating mileage has been completed. In case of underrun of tires, its causes are clarified (guilt
driver, manufacturer, etc.), which are reflected in the write-off act. Car tires from the warehouse are issued only in exchange for the delivered tires, subject to restoration or scrapping. Upon delivery, an act is drawn up on the complete unsuitability of tires, which indicates: the size of each tire or chamber, its serial number, model, nature of damage and mileage. Tires in need of repair are transferred on demand-invoice (form No. M-11) to the vulcanization workshop of the enterprise or a third-party organization according to the transfer certificate.
Every car needs repair. Depending on the complexity and duration of the work, major, medium and current repairs are distinguished. During the overhaul of vehicles, a complete disassembly of the unit, repair of base and body parts and assemblies, restoration or replacement of all worn parts and assemblies with new ones, assembly, regulation, testing are carried out. As a result of modernization, there is an improvement in the normative indicators of the functioning of the vehicle (useful life, power and other specifications). For example, the cost of replacing a car engine with a more powerful one is capital in nature and increases the initial cost of the car. After the overhaul the car receives a new mileage standard until the next overhaul - this is at least 80% of the resource of a new car. During the average and current repairs, partial disassembly and replacement of parts and assemblies of the car is carried out.
Carrying out all types of repairs requires compliance with certain rules of documentation. Prior to the beginning of the reporting year, the enterprise draws up a plan for the maintenance and repair of rolling stock. A special commission created at the enterprise draws up a technical inspection report and a defective statement for each repaired car. These documents indicate: the work to be performed, the start and end dates of the repair planned for the replacement of the part, the norms of time for work and the manufacture of replaced parts. The enterprise develops the forms of acts and defective statements independently. Based on the defective statement, an estimate is made for the repair. The estimate can be compiled by the appropriate technical service of the enterprise or a third-party specialized organization. The defective statement and estimate are approved by the head of the enterprise. If the repair is carried out in an economic way, then the engineering and technical service of the enterprise (for example, the department of the chief mechanic, the department of overhauls, etc.) issues work orders according to the defective statement. The first copy of the work order is transferred to the repair shop, the second to the accounting department, the third remains in the engineering and technical service to control the deadlines repair work. The accounting department conducts analytical accounting according to the order. According to the defective statement and along with the order, documents are issued for receiving from the warehouse the spare parts and materials necessary for repair, as well as work orders for the manufacture and restoration of individual components and parts. The transfer of the car for repair, both to the repair shop of the enterprise and to a third-party organization, is carried out on the basis of an act. The act is signed by the giving and receiving parties. If the repair is carried out by a third-party organization, then the act is drawn up in 2 copies (one for each party). Upon completion of the overhaul, an act of acceptance and delivery of the repaired, reconstructed and modernized
objects according to the form No. OS-3. During the repair work third party- an act in the form No. OS-3 is also drawn up in 2 copies. Having received an act of form No. OS-3, the accountant makes an entry in the inventory card of the vehicle (form No. OS-6) about the work performed.
The car, which is on the balance sheet of the organization, is insured. OSAGO is inevitable, and CASCO is optional. Everything is like private individuals. A mandatory car insurance policy is issued for an organization impersonally, that is, without restrictions on drivers.
Every day, before the release of cars on the line, they are examined by a mechanic and make a note in the waybill about the technical serviceability of the car. In enterprises with a large fleet of vehicles, a mechanic is a full-time employee of the enterprise. He undergoes special training and receives a certificate for the right to admit technically sound vehicles to work. Organizations that do not have a full-time specialist must conclude an agreement with a car repair organization or a car fleet enterprise that has trained mechanics on its staff. Costs associated with daily issue vehicles per line are written off to cost accounting accounts.
Employees engaged in work related to the movement of transport undergo preliminary (upon employment) and periodic (persons under the age of 21 - annual) medical examinations to determine their suitability for the assigned work and warnings occupational diseases(Article 213 of the Labor Code of the Russian Federation). In accordance with Art. 185 of the Labor Code of the Russian Federation during the time they are on a medical examination, employees who are required to undergo such an examination are retained average earnings at the place of work. Medical examination is carried out during working hours. Currently, medical examinations have become paid. The cost of mandatory medical examinations is charged to the cost of products (works, services) under the item “Expenses for ensuring normal working conditions and safety measures”.
In addition to periodic medical examinations, drivers are required to undergo daily medical checks before embarking on a flight. This control is carried out by a medical institution with which the organization enters into an agreement, or by a medical worker who is on the staff of the organization. The contract for daily medical control is concluded with a medical institution that has the appropriate license. A medical worker working at an enterprise under an employment contract (on a permanent basis or on a part-time basis) must have a document on medical education and an appropriate license.
In the waybill, in the section on the health status of the driver, an entry is made daily or a stamp “Medical control (examination) passed” is affixed. The specified record is certified by the signature medical worker.
If you are going to use the car to provide services to other organizations and individuals, you will need a license. Decree of the Government of the Russian Federation of June 10, 2002 No. 402 approved the Regulation on licensing the transportation of passengers and goods by road. This Regulation determines the procedure for licensing transportation: passengers on commercial basis passenger cars; passengers by motor vehicles equipped for transportation of more than eight people (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur); cargo by road transport with a carrying capacity of more than 3.5 tons (except for the case if the specified activity is carried out to meet the own needs of a legal entity or individual entrepreneur).
For each of the listed activities, a separate license must be issued. The licensing authority is the Ministry of Transport of the Russian Federation. The license is granted for five years. Simultaneously with the license for each motor vehicle, a license card is issued. When carrying out licensed activities, this card must be kept by the driver of the vehicle.
To obtain a license, an organization must submit the following documents to the licensing authority: an application for a license; copies of constituent documents; a copy of the certificate of state registration and tax registration; copies of documents that confirm the compliance of the qualifications of the employees of the organization with the established requirements for transportation by the relevant road transport; copies of documents confirming the passage of the relevant certification by officials of the organization responsible for ensuring road safety;
information about vehicles; document confirming the payment of the license fee.
The decision to issue a license is made within 30 days from the date of receipt by the licensing authority of the application and all necessary documents.
If during the period of validity of the license the organization changes the composition and number of vehicles, then it is obliged to report each change to the licensing authority within 15 days in writing.
There may be a situation where you decide to use your own car or an employee's car for business purposes. It's possible. According to Art. 188 of the Labor Code of the Russian Federation, employees are paid compensation for wear and tear personal transport and expenses are reimbursed if personal transport is used with the consent of the employer for official purposes. The amount of reimbursement of expenses is determined by agreement of the parties employment contract expressed in writing. Compensation for the use of personal vehicles for official purposes may be paid to employees if the production (official) activity of employees is associated with constant traveling and employees use personal cars for business trips. In this case, the employee must submit a copy to the accounting department of the organization. technical passport personal car, duly certified. If an employee drives a car by proxy, then he must hand over to the accounting department copies of the technical passport and the power of attorney of the car owner. The amount of compensation depends on the intensity of use of a personal car for business trips. Compensation should provide reimbursement for the employee's expenses associated with the operation of the car for official purposes. Compensation is considered according to a special formula - we will not consider it, it will pull on a third of the chapter.
Compensation is calculated on the basis of the order of the head of the organization. Compensation is charged monthly in a fixed amount, regardless of the number of calendar days in a month. Compensation is not charged only for the days the employee is on vacation, business trip, as well as for the days he is absent from work due to temporary disability or for other reasons.
The Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 approved the following forms primary documentation for work accounting
motor transport: register of waybills (form No. 8); waybill of a car (form No. 3); waybill of a special car (form No. 3 (special)); waybill of a passenger taxi (form No. 4); truck waybill (form No. 4-c, form No. 4-p); bus waybill (form No. 6); waybill of a non-public bus (form No. 6 (special)); consignment note (form No. 1-T).
The waybill is primary document on accounting for the operation of vehicles and the basis for accrual wages drivers. This document is issued in one copy by the dispatcher or an authorized person (an authorized person is appointed by order of the head of the organization). The waybill must contain the serial number, date of issue, stamp and seal of the organization that owns the car.
The waybill is valid for one day or shift only. For more long term it is issued only in the case of a business trip, when the driver performs the task for more than one day (shift). Every day, before the start of the working day, the driver receives a waybill against receipt, and at the end of the shift returns it to the control room. The waybill for the next day (shift) is issued to the driver, provided that he has passed the waybill of the previous day of work.
When using their own passenger cars, organizations have the right to independently develop, approve and apply their own waybill form. It is allowed to use jointly a waybill and a route sheet valid for a calendar month. There are explanations for this from the Ministry of Finance of the Russian Federation.
The responsibility for the correct execution of the waybill lies with the heads of the organization and persons responsible for the operation of vehicles and participating in filling out the document.
The waybill movement journal (form No. 8) is used by the organization to register waybills issued to the driver and handed over after processing to the accounting department.
It seems to be everything. What follows from the above? The organization must have someone responsible for the fleet. You will have to sign a large number of documents when setting up the process and continuously sign in the current work. If it works out, try to understand what you are signing; if it doesn’t work out, sign it, trusting the person in charge.
The opening of the fleet directly is carried out simultaneously with the registration of the first car. When opening a car fleet, documents are submitted to the MREO. Specify the list of documents there, mainly these are copies of constituent documents. Transport can stand on a site equipped with fire extinguishing equipment that meets the requirements of the SES, it must be possible to carry out qualified maintenance and repair of the vehicle. If your organization does not have the appropriate capabilities, you will have to enter into fake contracts with organizations that have such capabilities and provide these services.
After the opening of the fleet and registration of the organization's vehicles, it is required to register with the military registration and enlistment office. The procedure is quite routine.
On this car, everything is basically on the balance sheet of the organization. In reality, everything is not so scary and quite feasible, but it is necessary to organize in full. Get ready.
In addition to the contract, the main document that starts accounting for the purchased car is the act of acceptance and transfer in the form No. OS-1 or in a free form. Who will make it - you or the seller - depends on whether the car is new or not.
So, for new cars, the seller, for example, 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, he included there not only accounting data, but also information necessary for calculating depreciation in tax accounting. Namely, the depreciation group, useful life 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 of the Federal Tax Service of Russia dated January 24, 2014 No. ED-4-15/1121). Without them, you will have to set the useful life, as for new cars, and this is not profitable for your company.
In any case, regardless of which car you bought, issue an inventory card for it as a fixed asset (form No. OS-6).
When you have an act in your hands, you can safely register the purchased 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, article 257 of the Tax Code of the Russian Federation, clause 8 PBU 6/01). Let's look at what is included in such expenses and what is not.
State duty for registering a car in the traffic police. It is safer to include it in the initial cost of the car in both tax and accounting records. Such a requirement has long been made by officials (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 the fee is written off as a lump sum as other expenses, then inspectors can accuse the company of underestimating income tax. After all, by including the duty in the initial cost of the car, the company would write off this expense longer, through depreciation.
Auto loan interest. If a company took out a loan to buy a car, then the interest on it should not be included in the initial cost. They can be accounted for separately in expenses, as 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 factor of 1.8 (clause 1.1, article 269 of the Tax Code of the Russian Federation).
Input VAT. The tax presented by the seller is also not included in the initial cost of the car. The company has the right to accept it for deduction in general order.
Optional equipment. Tax officials consider the installation of any additional equipment a 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 signaling and other tuning in the initial cost of the car. And regardless of whether the car was bought in the cabin or from the hands.
If you are ready to argue with the inspection, then you can not include additional equipment in the cost of the machine. After all, when it is installed, 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 less, then all expenses can be recognized in the current period (decree of the Federal Antimonopoly Service of the North-Western District of June 9, 2008 in case No. A05-12045 / 2007). True, with regard to certain types of equipment, judges support the tax authorities. For example, it is believed that after the installation of heaters (the so-called stove), the performance characteristics change - for example, the engine life increases, fuel consumption decreases. This means that we are talking about additional equipment (decree of the FAS of the East Siberian District of August 15, 2012 in case No. A19-6806 / 2011). Therefore, it is necessary to increase the initial cost of the machine.
As for the radio, it is usually included in the basic package, that is, it 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 a radio tape recorder 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, inspectors' claims are possible. They may decide that these costs are unreasonable, as they are not aimed at generating income. Some companies manage to justify the costs in court with the following arguments. The acquisition of car radios is aimed at ensuring normal working conditions, psychological unloading of drivers. As a result, labor productivity increases (decree of the Federal Antimonopoly Service of the North Caucasus District of June 1, 2011 in case No. A53-15050/2010).
The main question on the depreciation of cars - from what date should it be charged?
In accounting - from the 1st day of the month following the month in which the object was registered as part of fixed assets (clause 21 PBU 6/01). That is, depreciation is calculated for any machines suitable for operation, 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, 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. Therefore, the right to charge depreciation on it appeared.
Once you have determined the depreciation start date, you need to establish the useful life of the machine. During it, it will be possible to write off the initial cost.
For new machines, take the term from the classification of fixed assets (see tables below). The interval is indicated there, for example, for cars, the period can be more than three to five years inclusive. Use the legal trick here - select minimum term use, so as not to stretch the depreciation of the machine, but, on the contrary, to write off the costs of its purchase faster.
Useful life of cars
Useful life of trucks
| Automobile | Useful life (code according to the All-Russian classifier of fixed assets) |
| Cars with a carrying capacity up to 0.5 tons* | Over 3 to 5 years inclusive. In OKOF this is code 15 3410191 |
| Cars with a carrying capacity of more than 0.5 to 5 tons inclusive*, road tractors for semi-trailers (flatbed, vans, tractors, dump trucks) | Over 5 to 7 years inclusive. In OKOF this is code 15 3410020 |
| Vehicles with carrying capacity 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 |
* Load capacity can be determined from the Title of Vehicle (Vehicle Passport) or from the certification plate on 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, 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 they have a longer useful life than used cars. So be sure to ask former owner so that the depreciation group, useful life, and the actual period of operation are written in the machine acceptance certificate.
Moreover, even if the period of use is less than a year, it is safer to depreciate the car. This will avoid the claims of inspectors. For example, a company purchased a car. The useful life is 37 months, the useful life of the seller is 27 months. In this case, you will need to charge depreciation for at least 10 months.
It is possible that the car is fully depreciated in the seller's accounting. Then the period of use can be set independently. It can be determined, for example, by a company technician based on the condition of the car. But setting a short period, such as a month, to write off the cost of a car faster is not worth it. After all, if the company at the same time will actually operate the car for several years, the inspectors will consider the calculation of depreciation 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 a legitimate way to save on income tax. To do this, you can immediately take into account the cost of 30 percent of the original cost of the car as a depreciation premium. And then charge depreciation from the cost reduced by the amount of the depreciation premium (clause 9, article 258 of the Tax Code of the Russian Federation). Write off the premium to expenses in the month in which the company began to depreciate the fixed asset. But in accounting, it is necessary to accrue depreciation on a car in a general manner without taking into account the premium. Therefore, if a company applies PBU 18/02, it will be necessary 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 contractual cost of the car is 236,000 rubles, including VAT - 36,000 rubles. According to the act of acceptance and transfer, 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 set the useful life of fixed assets at 25 months (37 - 12).
In accounting, the accountant reflected the purchase of the car as follows:
DEBIT 08 sub-account "Acquisition of fixed assets" CREDIT 60
— 200,000 rubles. - reflected the acquisition of fixed assets;
DEBIT 19 CREDIT 60
— 36,000 rubles. - VAT included on the cost of the car;
DEBIT 68 sub-account "State duty" CREDIT 51
— 2000 rub. - the state duty was transferred, including for the issuance of a vehicle registration certificate and license plates;
DEBIT 08 subaccount "Acquisition 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 sub-account "Acquisition of fixed assets"
— 202,000 rubles. (200,000 + 2000) - motor vehicles are accepted for accounting as part of fixed assets;
DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
— 36,000 rubles. — accepted for VAT deduction;
DEBIT 60 CREDIT 51
- 236,000 rubles. — paid cash seller.
Since November, the accountant has been calculating depreciation on this fixed asset on a monthly basis by posting:
DEBIT 44 CREDIT 02
— 8080 rub. (202,000 rubles: 25 months) - depreciation has been charged.
For transport tax, advance payments must be transferred during the year, if they are established in the regional law.
Thus, if a company purchased and registered a car with the traffic police in the third quarter, 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 the vehicle is registered to the company, divided by the number of months in reporting period(Clause 3, Article 362 of the Tax Code of the Russian Federation). In this case, the month of registration of vehicles is considered a full month. Thus, the amount of the advance payment is determined by the formula:
Calculate the amount of tax for the year using the formula:
At the end of the year, the tax must be paid to the inspection minus advance payments. When calculating income tax, take into account advance payments and the amount of transport tax as part of other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).
Example
Let's use the conditions of the example above. Let's say that the power of the purchased car is 102 hp. with., the transport tax rate is 32 rubles. The amount of tax for 2014 is 816 rubles. (102 hp x 32 rubles x 3/12).
In accounting, the accountant reflected the accrual and payment of tax:
DEBIT 44 CREDIT 68 sub-account "Transport tax settlements"
— 816 rubles. - transport tax is charged;
DEBIT 68 sub-account "Transport tax settlements" CREDIT 51
— 816 rubles. - the transport tax is transferred to the budget.
The accountant included this amount in other expenses when calculating income tax for 2014.
We add that advance payments are calculated without taking into account increasing coefficients for expensive cars (letter of the Ministry of Finance of Russia dated April 11, 2014 No. 03-05-04-01 / 16508). These ratios are applied only at the end of the year. Reporting on transport tax is submitted no later than February 1 (clause 3 of article 363.1 of the Tax Code of the Russian Federation). Quarterly tax calculations are not required.
If the transport is registered to a separate subdivision, the tax must be transferred at the location of this subdivision (clause 5, article 83 of the Tax Code of the Russian Federation).
How can an accountant arrange a car purchase? What is the difference between buying a new car and buying a used one? How to determine the initial cost and what taxes will have to be paid? - read the article.
Both new and used cars are purchased under a sales contract. If an organization buys a vehicle from a legal entity, then it is necessary to issue an invoice and invoice. In addition, you need to issue an act of acceptance and transfer. You can use the form number OS-1 or free. Who will draw up the act (seller or buyer) depends on whether the car is new or not.
The seller issues invoices for new cars, but does not draw up an act in the form of OS-1, so you will need to fill it out yourself.
If the company purchased a used car from another organization, then the seller must draw up an act, including not only accounting data, but also the information necessary to calculate depreciation in tax accounting: depreciation group, useful life and actual service life.
Instead of a separate act, the seller has the right to issue a UPD. In this case, you need to ask to additionally indicate the depreciation group, useful life, as well as the actual period of operation in the universal document. Without them, you will have to set the useful life, as for new cars, and this is unprofitable.
Next, you need to open the inventory card in the form No. OS-6. Samples of forms OS-1 and OS-6 can be found in the Decree of the State Statistics Committee of the Russian Federation of 01/21/2003 No. 7.
Legal entities and individual entrepreneurs trades in vehicles in the manner prescribed by the legislation of the Russian Federation do not register vehicles intended for sale.
The purchased vehicle is accounted for at historical cost, which includes all the actual costs associated with the purchase: the amount paid to the supplier; intermediary fees; payment for information and consulting services; other expenses associated with the acquisition of a vehicle (clause 8 PBU 6/01).
The cost of acquiring fixed assets is reflected in the debit of account 08 “Investments in fixed assets”, subaccount 08-4 “Acquisition of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.
The generated initial cost of the object is debited from account 08, subaccount 08-4, to the debit of account 01 "Fixed assets" (Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
It is better to include the state duty for registering a car with the traffic police in the initial cost of the car, both in tax and accounting records. Such 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 fee as a lump sum as other expenses, then the tax office may accuse the company of understating income tax. Since, by including the fee in the initial cost of the car, the company would write off this expense longer, through depreciation.
If the car was taken on credit, then the interest on the loan does not need to be included in the initial cost. They can be expensed separately, like interest on any other debt.
The input VAT presented by the seller is also not included in the initial cost of the car. If an organization deducts VAT before registering a car with the traffic police, then there is a risk that tax authorities refuse to withdraw. Arbitrage practice on this issue, it has developed in favor of taxpayers, but in order to avoid a dispute with regulatory authorities, it is advisable to accept VAT for deduction after registering a car with the traffic police.
Depreciation on the purchased vehicle begins on the 1st day of the month following the month of its acceptance for accounting (clause 21 PBU 6/01). In tax accounting - from the 1st day of the month following the month the machine was put into operation (clause 4, article 259 of the Tax Code of the Russian Federation). The calculation of the annual amount of depreciation charges is made on a straight-line basis based on the initial cost of objects and the depreciation rate determined on the basis of their useful life.
Established useful life for cars with an engine capacity of over 3.5 liters and the highest class is from 7 to 10 years inclusive (codes 15 3410130 - 15 3410141, for other cars - from 3 to 5 years inclusive (code 15 3410010).
Useful life for trucks
Advice: Choose a minimum period of use so as not to stretch the depreciation of the machine, but, on the contrary, write off the cost of buying it faster
Then the period of use can be set independently. It can be determined by a technician based on the condition of the vehicle. You should not set a short period to write off the cost of the car faster. If the company will operate the car for several years, then during the tax audit, the depreciation calculation is recognized as incorrect, and the tax is understated.
Example
According to the OKOF, the useful life of a car is 5 years. The initial cost of a passenger car is 500,650 rubles. The annual depreciation rate is 20% (100% / 5 years). The annual depreciation amount is 100,130 rubles. (500,650 rubles x 20%), respectively, monthly - 8344.16 rubles. (100,130 rubles / 12 months).
The following entries are made in accounting:
If an organization purchased a car that was in operation, then in tax accounting in accordance with paragraph 12 of Art. 259 of the Tax Code of the Russian Federation, the useful life is determined as the difference between the standard life of the object and the life of its actual operation. In accounting, you can also use this method to determine the useful life of a car. In other words, an entity may take into account the useful life of the property during which it belonged to the previous owner.
When calculating income tax, the transfer of expenses for the purchase of a car is possible through depreciation using a linear or non-linear method (Article 259 of the Tax Code of the Russian Federation). When making a choice, the accountant must determine what is more important: to reduce tax base for profit or to simplify your work.
treaty compulsory insurance usually concluded for one year and subsequently extended. Since the insurance costs relate to several periods, they are reflected in the accounting records on account 97 “Deferred expenses” and they are written off evenly during the term of the contract.
For the purposes of taxation, the costs of OSAGO of vehicle owners are included in other expenses within the approved tariffs (clause 2, article 263 of the Tax Code of the Russian Federation).
For organizations that use the accrual method, the procedure for writing off expenses is specified in clause 6 of Art. 272 of the Tax Code of the Russian Federation. If the contract is concluded for a period equal to or less than the reporting period, the costs are recognized in the reporting period in which they were paid. insurance premiums. When the terms of the insurance contract provide for the payment of the insurance premium in a single payment for a period of more than one reporting period, it is recognized as an expense evenly over the term of the contract.
When using the cash method, insurance premiums can be excluded from taxable income on the day they are transferred to the insurer (clause 3, article 273 of the Tax Code of the Russian Federation).
For transport tax, advance payments must be transferred during the year, if they are established in the regional law.
If a company purchased and registered a car with the traffic police in the third quarter, then it may be necessary to transfer an advance. It is calculated based on the engine power according to the vehicle passport. In addition, it is necessary to take into account a coefficient equal to the number of full months during which the vehicle is registered to 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 registration of vehicles is considered a full month.
At the end of the year, the tax must be paid to the inspection minus advance payments. When calculating income tax, take into account advance payments and the amount of transport tax as part of other expenses (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).
Advance payments are calculated without taking into account multiplying factors for expensive cars (letter of the Ministry of Finance of Russia dated 11.04.2014 No. 03-05-04-01 / 16508). These ratios are applied only at the end of the year. Reporting on transport tax is submitted no later than February 1 (clause 3 of article 363.1 of the Tax Code of the Russian Federation). Quarterly tax calculations are not required.
If the transport is registered to a separate subdivision, the tax must be transferred at the location of this subdivision (clause 5, article 83 of the Tax Code of the Russian Federation).
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Primary accounting documents are taken into account if they contain required details specified in Part 2 of Art. 9 federal law dated 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ). Forms of primary accounting documents are approved by the head economic entity, and are developed by the person who is entrusted with accounting (part 4 of article 9 of Law No. 402-FZ).
Law No. 402-FZ does not provide for the mandatory use of documents contained in albums of unified forms, but when developing their own primary accounting documents, organizations can also use unified forms approved by the State Statistics Committee of the Russian Federation as a model. In this case, you can use the rules for paperwork given in GOST R 6.30-2003 (see also the information of the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012).
Accounting for fixed assets is carried out in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01 (hereinafter referred to as PBU 6/01), Methodological Guidelines for Accounting for Fixed Assets, approved. by order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter referred to as the Methodological Instructions), and the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts).
The cost of an item of fixed assets (hereinafter referred to as OS), which is retired or is not able to bring economic benefits (income) to the organization in the future, is subject to debiting from accounting (clause 29 PBU 6/01). Disposal of fixed assets takes place, in particular, in cases of its sale.
The decision to write off an fixed asset object is made by a commission created for these purposes and is drawn up in an act for writing off an fixed asset object indicating data characterizing the fixed asset object (date of acceptance of the object for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements) (clauses 77, 78 Guidelines). As a basis for developing an act to write off a car, you can take the unified form No. OS-4a, approved. Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.
On the basis of the issued act for write-off, transferred to the accounting service of the organization, in the inventory card (inventory book) (unified forms No. OS-6, No. OS-6a, No. OS-6b can be taken as a basis), a mark is made on the disposal of the OS object. Corresponding entries on the disposal of an fixed asset object are also made in a document opened at its location (clause 80 of the Guidelines). Postings are made in the accounting:
Debit 01, subaccount "Retirement of fixed assets" Credit 01, subaccount "Fixed assets in operation"
Write off the original cost of the car;
Debit 02 Credit 01, sub-account "Retirement of fixed assets"
The amount of accumulated depreciation has been written off.
Norms Russian legislation do not provide for any special rules for the transfer of ownership of cars and do not require state registration of this fact. In general, the date of transfer of ownership of a car sold under a contract of sale will be the date of its transfer to the buyer. The parties have the right to determine in the contract another procedure for the transfer of ownership of the car to the buyer (for example, upon payment for it).
The transfer of an OS object to the ownership of other persons is formalized by an act of acceptance and transfer of the OS object (clause 81 of the Methodological Instructions), on the basis of which a corresponding entry is made in the inventory card of the transferred OS object. The form of the acceptance certificate can be based on the unified form No. OS-1, approved. Decree of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7, which provides for the mandatory fields "Recipient Organization" and "Delivery Organization". If the OS is transferred to an individual, you need to make the appropriate changes to the specified form.
Income and expenses from the sale of used fixed assets, regardless of the type of activity carried out, are recognized on the basis of paragraph 7 of PBU 9/99 "Income of the organization" and paragraph 11 of PBU 10/99 "Expenses of the organization" as part of other income and expenses and are reflected in the accounting on account 91 "Other income and expenses" in the reporting period to which they relate, i.e. in the period of their sale (clause 31 PBU 6/01):
Debit 62 Credit 91, sub-account "Other income"
The sale price reflects the income from the sale of the car;
Debit 91, subaccount "Other expenses" Credit 68, subaccount "VAT calculations"
Reflected VAT on the implemented fixed asset (from the cost of implementation);
Debit 91, subaccount "Other expenses" Credit 01, subaccount "Disposal of fixed assets"
The residual value of the fixed asset is written off;
Debit 99 "Profit and loss" (Credit 91, sub-account "Balance of other income and expenses") Credit 91, sub-account "Balance of other income and expenses" (99 "Profit and loss")
Revealed financial results(loss or profit) from the sale of the OS object.
In order to confirm the fact of the transfer of goods to the buyer, the seller has the right to demand from him a receipt (clause 2 of article 408 of the Civil Code of the Russian Federation), the requirements for the content of which the parties determine independently. Unless otherwise provided by the contract of sale, the seller is obliged, simultaneously with the transfer of the thing, to transfer to the buyer its accessories, as well as documents related to it (registration certificate, operating instructions, etc.) provided for by law, other legal acts or the contract (clause 2 article 456 of the Civil Code of the Russian Federation).
The texts of the documents mentioned in the experts' response can be found in the reference legal system GUARANTEE .
