On this issue, we adhere to the following position: an operation for the sale of a car must be formalized by a contract of sale and an act of acceptance and transfer of the car. When selling a car in this situation, the organization should issue an invoice. A consignment note (Form No. TORG-12) is not issued.
Contract of sale
According to sub. 1 p. 1 art. 161 of the Civil Code of the Russian Federation, transactions of legal entities between themselves and citizens in the general case should be concluded in a simple writing.
car sale to an individual is carried out on the basis of a sale and purchase agreement, relations within which are regulated by Chapter 30 of the Civil Code of the Russian Federation.
In accordance with paragraph 1 of Art. 454 of the Civil Code of the Russian Federation, under a sales contract, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it.
Based on paragraph 1 of Art. 458 of the Civil Code of the Russian Federation, the obligation of the seller to transfer the goods to the buyer is considered fulfilled at the time of delivery of the goods to the buyer. It should be noted that, in accordance with Art. 130 of the Civil Code of the Russian Federation, the car belongs to movable property. And for fixed assets recognized as movable property, the buyer has the right of ownership from the moment they are transferred, unless otherwise provided by law or contract (clause 1, article 223 of the Civil Code of the Russian Federation). The transfer is recognized as the delivery of a thing to the acquirer (clause 1, article 224 of the Civil Code of the Russian Federation).
Source documents
When selling a car, its disposal should be reflected in the accounting records of the selling organization.
All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained (clause 1, article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter - Law No. 129-FZ)).
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the mandatory details provided for in paragraph 2 of Art. 9 of Law No. 129-FZ.
Unified forms of primary accounting documentation for accounting for fixed assets were approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. However, these forms of primary documentation are not intended for documenting transactions for the transfer of a fixed asset to an individual under a sale and purchase agreement.
A consignment note (form No. TORG-12) in this situation is also not issued, since the car is sold not to a third-party organization, but to an individual (Instructions for the application and filling out of a consignment note, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132). In addition, the car should be considered as an object of fixed assets, not inventory items.
Consequently, the organization has the right to independently develop (taking into account clause 2 of article 9 of Law No. 129-FZ) and fix it in the appendix to the accounting policy for accounting purposes (clause 4 PBU 1/2008 " Accounting policy organization") the form of the primary accounting document drawn up upon the transfer of a fixed asset to an individual under a sale and purchase agreement (for example, an act of acceptance and transfer of a car).
The unified form No. OS-1 “Act of acceptance and transfer of an object of fixed assets”, approved by the Decree of the State Statistics Committee of the Russian Federation dated 01.21.2003 No. 7, can be taken as the basis for the form of the act of acceptance and transfer of a car.
Based on the act of acceptance and transfer of the car, an entry is made in the inventory card of the fixed asset in the form of No. OS-6.
Invoice
In accordance with sub. 1 p. 1 art. 146 of the Tax Code of the Russian Federation, the sale of goods (works, services) in the territory of the Russian Federation, as well as the transfer property rights.
Based on paragraph 3 of Art. 168 of the Tax Code of the Russian Federation when selling goods (works, services), transferring property rights, as well as upon receipt of prepayment amounts, relevant invoices are issued no later than five calendar days, counting from the date of shipment of goods (works, services), from the date of transfer of property rights or from the date of receipt of advance payment.
According to paragraph 7 of Art. 168 of the Tax Code of the Russian Federation when selling goods for cash by organizations (enterprises) and individual entrepreneurs of retail trade and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and 4 of Art. 168 of the Tax Code of the Russian Federation on the preparation of settlement documents and issuance of invoices are considered fulfilled if the seller issued the buyer a cash receipt or other document of the established form.
Please note that in accordance with paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in cash settlements and (or) payments using payment cards" cash registers are used in the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs when they carry out cash settlements and (or) settlements using payment cards in cases of sale of goods, performance of work or provision of services.
Consequently, even a one-time sale for cash by an organization of its property should be carried out using CCP.
Thus, if settlements with a buyer - an individual for a sold car will be carried out in a non-cash form, then the organization in this situation must issue an appropriate invoice to the buyer.
In our opinion, the organization should issue an invoice to the buyer also in the case of cash payments for the sold car, since we believe that in the situation under consideration, the provisions of paragraph 7 of Art. 168 of the Tax Code of the Russian Federation do not apply due to the fact that the enterprise is not a retail trade or public catering organization.
However, Letter No. 03-07-09/14 dated May 25, 2011 of the Ministry of Finance of Russia states that when selling goods (works, services) to an individual, the taxpayer is relieved of the obligation to issue invoices if the following conditions are met simultaneously: the buyer is an individual pays for goods (works, services) in cash and the seller issues a cash receipt or other document of the established form to the buyer.
Given that individuals are not VAT payers and do not accept this tax for deduction, invoices for goods paid by individuals in a non-cash manner, according to the financial department, can be issued in one copy to account for these goods by the seller at the end of the tax period. At the same time, if the seller of the goods does not have information about individuals, dashes are entered in the corresponding lines of the invoice (letter of the Ministry of Finance of Russia dated 05.25.2011 No. 03-07-09 / 14).
Today, almost every organization has vehicles on its balance sheet, especially for those firms whose activities are directly related to road transport and travel. Sooner or later, there is a need to sell used cars and replace the old fleet with newer and more modern models.
As a rule, used cars begin to be put up for auction or sold by posting ads on specialized boards and Internet sites.
Finding a potential buyer is not an easy task, even though a car is a highly liquid property. In addition, the sale of a car to an individual legal entity It has a number of nuances that simply need to be taken into account when concluding a contract.
The main difficulties lie precisely in the correct observance of all the points provided for by law.
1) At the very beginning, you need to conduct an independent assessment of the value of the vehicle and draw up an agreement, as well as a transfer act or invoice.
The contract can be drawn up, as in the special. letterhead, so simple in writing. Also, the document must contain the price of the vehicle, the details of the company that sells the car to an individual by a legal entity and the exact passport data of the buyer, including the address of registration and residence.
In the act of acceptance and transfer it is very important to indicate the correct technical features vehicle, as well as describe the existing hidden and visible defects, breakdowns and malfunctions.
2) When selling a car to an individual by a legal entity, it is very important to remember that all settlements between the buyer and the seller are carried out strictly through the cashier, followed by the issuance of a receipt stub, on which the presence of the company's seal is required.
In practice, it happens that the seller company does not have a cashier. In this case, all payment transactions are carried out through the accounting department of the company, after payment, which should also be given a receipt stub with the stamp of the organization.
The cash received for the car is recognized as net income in the reporting period.
You can simplify the sales procedures if you contact a specialized company to sell a fleet of used cars. One of the most popular companies in the Moscow car market today is Mokko. Our dealership specializes in pre-owned and banned vehicles. Our competent specialists will advise you absolutely free of charge on all issues and offer the most favorable terms of cooperation for you.
Purchase - sale of a car by a legal entity to an individual by bank transfer
A fairly common situation today is such a case when the purchase and sale of a car by a legal entity to an individual is paid using non-cash payments, by transferring funds from the buyer's bank account to the settlement account of the seller organization.
Also, a similar type of mutual settlements is provided in the case when the legal entity selling the vehicle does not have a cash register for any reason or it is not possible to issue a cash receipt.
If the purchase and sale of a car by a legal entity to an individual is carried out through a bank on a PD-4 receipt, then it is extremely important to indicate in it the number of the vehicle sale agreement, from whom and to whom the funds are transferred, as well as the purpose of the payment.
The sale of a car by a legal entity to an individual, if the buyer is one of the founders of the company or its director, also has its own subtleties that must be taken into account.
When concluding such a transaction, both parties are considered mutually beneficial persons, therefore, in order to avoid the imposition of fines during further checks, it is necessary to confirm the real value of the car. For this, evaluation activities of an independent expert are carried out, which must be confirmed by a special act.
Transfer of funds, if the payment will be made by bank transfer, must be debited from the bank account of an individual and credited to the settlement account of the seller organization.
In order to simplify the procedure for the implementation of an outdated fleet of cars or trucks, you can seek professional help at Mocha. We have the most favorable terms of cooperation for the purchase of used vehicles, as well as for.
Is it possible for an organization to sell a car to an individual in Moscow?
Today, many organizations engaged in trading activities and specializing in the transportation of goods and people have vehicles on their balance sheet. There are many reasons why a company sooner or later starts selling its cars, the most common are:- the need to update the fleet,
- payment of debts on credits and loans,
- lack of funds in working capital and others.
According to statistics, the main buyers of used cars are not companies, but ordinary motorists, therefore, very often, those who wish to purchase a car from a company are faced with the question: "Is it possible for an organization to sell a car to an individual?"
How an organization sells a car to an individual
The sale of a car by a company to a person who is not registered as an entrepreneur is possible, however, when concluding such a transaction, it is the legal entity that experiences the main difficulties, since the legislation provides for nuances that simply need to be taken into account when concluding an agreement.
At the very beginning, you need to draw up a contract of sale, for this you can use both a special form and a regular sheet of A4 paper.
It is very important to write down the details of not only the company, but also the passport data of the buyer, which, if he is an individual, will be: the series and number of the passport, who issued the identity document and when, the address of permanent residence.
The next document, which is drawn up when an organization sells a car to an individual, will be an act of acceptance and transfer of the car. At this stage, be sure to include in the document not only specifications car, but also all the defects and malfunctions that are present in the car.
In a situation where the role of the buyer is not just an individual, but the director or founder of the company, then in this case an independent assessment of the condition and value by an outside expert is necessary. Since both parties, both the firm that sells the property and the person interested in acquiring, are considered mutually beneficial, without complying with this clause, the transaction may be declared illegal and the seller company will be fined.
Payment must be made through the cash desk of the company, and in case of its absence, this function is taken over by the representative of the accounting department, who accepts funds from the buyer and issues a spine in return. It is also possible to pay by non-cash transfer of funds to the company's settlement account, which is carried out through a bank with filling out a PD-4 receipt. It must correctly indicate the number of the contract, the purpose of the transfer, as well as from whom and to whom the money is being transferred.
Only after fulfilling all the above requirements, an authorized representative of the company, on the basis of a general power of attorney and in the presence of all documents for the vehicle, removes the car from the register in the state safety inspection traffic.
Mokko, one of the activities of which is in Moscow, will help speed up the process of selling a used car, both for individuals and legal entities. More details about the terms of cooperation can be found on the round-the-clock official website of the salon.
Sale of a car by an individual to a legal entity and its "pitfalls"
Another common situation is the case when it is necessary to sell a car by an individual to a legal entity.This type transactions is possible and does not contradict existing legislation. The only nuance here is that the company pays the seller by transferring funds to a bank account, or in cash, which is why there is no possibility to take into account the incoming value added tax and 18 percent of the cost of the vehicle is actually lost.
The main scheme used for mutually beneficial cooperation in this case, is participation in the sale of a car by an individual to a legal entity of a third party or intermediary.
Autosalon "Mokko" offers its services to help in the sale of a car by an individual to a legal entity. We guarantee not only the legal purity of such a transaction, but also free support and evaluation.
You can learn more or get acquainted with our clients on the website or in one of our offices located in Moscow.
How to formalize the sale of a car by an organization to an individual, is it necessary to use cash registers and is it necessary to comply with the limit of cash payments?
An organization sells a car to an individual. How to arrange this sale correctly, whether it is necessary to use an online cash desk and observe the limit of cash payments - read the article.
Question: The organization on the simplified tax system is going to sell for cash physical. car face. KKT does not apply. The cost of the car is 800 thousand rubles. Do I need to use an online cash register in this case? Do I have to comply with the cash limit? And how to properly issue in the accounting. accounting and in the tax sale of the car?
Answer: In this case, it is necessary to apply CCT. All those organizations and entrepreneurs who make cash payments, accept bank cards or non-cash payments from the population when selling goods, providing services and performing work are required to apply. It does not matter with whom the payments are made. It can be just citizens, entrepreneurs or representatives of organizations.
The limit of cash payments does not need to be observed, since the restrictions do not affect settlements with citizens.
Organizations that pay a single tax on the difference between income and expenses are not entitled to reduce the tax base by the amount of the residual value of the object being sold. Such expenses are not included in the closed list given in the Tax Code of the Russian Federation. Regardless of the chosen object of taxation, the proceeds from the sale of fixed assets when calculating the single tax, clause 1 of Art. 346.15 of the Tax Code of the Russian Federation).
account 01 . To do this, you can open a separate sub-account "Retirement of fixed assets". On the debit of this account, reflect the initial (replacement) cost of the fixed asset, on the loan - the amount of depreciation accrued over the period of its operation:
- the initial (replacement) cost of the retired fixed asset is reflected;
- reflects depreciation accrued over the period of operation of the facility.
When reflecting income and expenses from the sale of fixed assets, make the following entries:
Debit 62 (76) Credit 91-1- reflected the proceeds from the sale of fixed assets;
Debit 91-2 Credit 01 subaccount "Disposal of fixed assets" (account 45 subaccount "Transferred real estate")- reflected in the composition of other expenses, the residual value of the sold fixed asset (the residual value of the fixed asset, the ownership of which is subject to state registration);
Debit 91-2 Credit 10 (60, 69, 70, 76...)- expenses related to the sale of a fixed asset are included in other expenses (for example, expenses for appraiser services, transportation expenses, etc.).
Rationale
How to comply with the cash limit
All organizations and entrepreneurs are required to comply with the procedure for cash payments. Such a requirement is expressly stated in paragraph 6 of the Bank of Russia Directive dated October 7, 2013 No. 3073-U. And if it is violated, the organization faces a fine.
In order not to break the law, you need to clearly understand what the maximum amount of cash payments is, when it cannot be exceeded, and for which payments it does not apply. Read more about all this in this recommendation.
The amount of the limit and when it is valid
What is the maximum amount for cash payments and how to apply it
The maximum amount of cash payments is 100,000 rubles. This restriction is valid for payments under one agreement.* So, if you conclude several agreements with the same counterparty, then the amount of all cash settlements with him may be more than the limit. The main thing is to observe the restriction for each individual agreement. This is also confirmed by arbitration practice (see, for example, the decision of the Tenth Arbitration Court of Appeal dated September 7, 2015 No. A41-27520 / 15).
The limit is valid without time limits. That is, no matter how much time has passed since the contract was concluded, take into account the limit on it when making cash payments.
The limit is set for settlements between:
1 organizations;
2 organization and individual entrepreneur;
3 individual entrepreneurs.
Restrictions do not affect settlements with citizens
When should CCT be used?
Who should use a cash register for cash payments
If an organization sells a fixed asset before the expiration of the regulatory deadlines established in paragraph 14 of clause 3 of Article 346.16 of the Tax Code of the Russian Federation, the single tax will have to be recalculated for the entire period of operation of the facility. *
The chief accountant advises: there are arguments to reduce the tax base "income minus expenses" by the residual value of the object being sold, acquired before the transition to simplified taxation.
When switching from the general regime to a simplified regime with the object “income minus expenses”, the tax accounting reflects the residual value of the acquired and paid fixed assets (clause 2.1 of article 346.25 of the Tax Code of the Russian Federation). These expenses are written off during the special regime according to the rules established in Article 346.16 of the Tax Code of the Russian Federation (from one to ten years, depending on the useful life).
If fixed assets are sold ahead of schedule, it is necessary to recalculate the tax base for a single tax in accordance with the rules of Chapter 25 of the Tax Code of the Russian Federation (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation). This means that the organization has the right to apply all the rules of this chapter, including subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, which allows reducing income from the sale of depreciable property by its residual value.
Some courts also come to such conclusions, for example, in the decisions of the FAS of the Ural District of November 14, 2012 No. F09-10644 / 12, of August 22, 2012 No. F09-7690 / 12, of the Central District of June 9, 2010 No. A14-19989/2009/668/24.
Given the official position of the controlling agencies, the right to write off the residual value of the sold fixed assets as expenses will most likely have to be defended in court.
Regardless of the chosen object of taxation, the proceeds from the sale of fixed assets when calculating the single tax must be included in income (clause 1 of article 346.15 of the Tax Code of the Russian Federation). *
Other expenses associated with the sale of a fixed asset (for example, expenses for storage, packaging, maintenance, transportation, etc.) should be taken into account when calculating the single tax, only if they are provided for in the Tax Code of the Russian Federation.
How to arrange and reflect the sale of fixed assets in accounting
accounting
How to reflect the disposal of fixed assets in accounting
In accounting, reflect the disposal of property from fixed assets on account 01. To do this, you can open a separate sub-account "Retirement of fixed assets". On the debit of this account, reflect the initial (replacement) cost of the fixed asset, on the loan - the amount of depreciation accrued over the period of its operation: *
Debit 01 subaccount "Retirement of fixed assets" Credit 01
- the initial (replacement) cost of the retired fixed asset is reflected;
Debit 02 Credit 01 sub-account "Retirement of fixed assets"
- reflects depreciation accrued over the period of operation of the facility.
As a result, the balance on account 01 "Disposal of fixed assets" will reflect the residual value of the fixed asset.
The formula will help you check the data:
This procedure is provided for in the Instructions for the chart of accounts (account 01).
Revenue and expenses from the sale of fixed assets
How to reflect revenue and expenses in the sale of fixed assets in accounting
To account for income and expenses from the sale of a fixed asset, use:*
- account 91-1 "Other income", on which reflect the proceeds from the sale of the object;
- account 91-2 "Other expenses", on which reflect the residual value of the retired fixed asset and other expenses associated with its sale.
Recognize the proceeds from the sale as part of other income when the ownership of the sold fixed asset passes to the buyer. For real estate, this is the moment when ownership is registered. Recognize as revenue the amount provided for in the contract of sale (delivery, exchange).
At the same time, other expenses include the residual value of the sold fixed asset and other costs associated with the sale. For example, the cost of storage, packaging, maintenance, transportation, etc.
Such a procedure is provided for in paragraphs and PBU 6/01, paragraphs and PBU 9/99, paragraph 11 PBU 10/99 and Instructions for the chart of accounts (accounts and).
If the costs associated with the sale of a fixed asset exceed the income received from the sale, the difference between them is recognized as a loss. In accounting, the amount of loss is attributed to the expenses of the current period and included in other expenses at a time in the month when the sale took place (clause 11 of PBU 10/99).
How to take into account the sale of a car to a citizen in accounting and tax accounting
Incomes and expenses from the sale of fixed assets to individuals should be reflected in the general manner in both accounting and tax accounting.
Recognize the proceeds from the sale of fixed assets in the amount specified in the contract. The price of the object of sale must be the market price. This can be confirmed by an independent appraiser's report or a statement of prices from available sources for the same fixed assets. For example, from the media. Paragraph 30 of PBU 6/01, subparagraph “b” of paragraph 9.2 of the Concept approved by the Methodological Council for accounting under the Ministry of Finance of Russia on December 29, 1997. *
Example - how to take into account the sale of a car to an individual on OSNO
Alfa LLC sold A.V. Lviv car for 1,770,000 rubles. (including VAT - 270,000 rubles). The right of ownership passes to Lvov at the moment when he receives the car, that is, in August. Since September 1, Alfa's accountant has ceased to charge depreciation on the car in tax and accounting records.
According to Alpha's accounting and tax records:
1 initial cost of the car - 1,200,000 rubles;
2 accrued depreciation - 240,000 rubles.
In August, the accountant made the following entries:
Debit 62 Credit 91-1
- 1,770,000 rubles. - reflected the proceeds from the sale of the car;
Debit 91-2 Credit 68 sub-account "VAT calculations"
- 270,000 rubles. - VAT is charged on the sale of fixed assets;
Debit 01 subaccount "Retirement of fixed assets" Credit 01
- 1,200,000 rubles. - reflects the initial cost of the retired car;
Debit 02 Credit 01 sub-account "Retirement of fixed assets"
- 240,000 rubles. - reflected depreciation accrued for the period of operation of the car;
Debit 91-2 Credit 01 sub-account "Retirement of fixed assets"
- 960,000 rubles. (1,200,000 rubles - 240,000 rubles) - the residual value of the car sold is reflected in other expenses;
Debit 50 Credit 62
- 1,770,000 rubles. - Car payment received.
In tax accounting in August, the accountant included 1,500,000 rubles in income from sales. (1,770,000 rubles - 270,000 rubles), and for expenses - 960,000 rubles.
8.2. Selling a car to a company employee
After the standard depreciation period for vehicles has expired, companies often offer to buy a car for their employees. This is most relevant in the case of inexpensive cars.
8.2.1. Documenting
Issue the sale of cars to employees with the same documents as the sale of goods to the public. It is not necessary to conclude a written contract of retail sale and purchase (Article 493 of the Civil Code of the Russian Federation).
An employee can pay for purchased goods in two ways:
- to deposit money into the cash desk of the organization;
- write an application for withholding the cost of goods from his salary.
In the first case, for the cost of goods sold for cash (or paid for by a payment card), knock out a cashier's check or issue another document if the organization has the right not to apply CCP (clause 2.1 and article 2 of the Federal Law of May 22, 2003 No. 54-FZ, hereinafter - Law No. 54-FZ).*
Give this document to the buyer. Such an obligation is established for all organizations by paragraph 1 of Article 2 of Law No. 54-FZ.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at
Reading time: 5 minutes
The modern used car market provides for the transfer of ownership of a vehicle (V) from one owner to another. At the same time, it is important who is involved in the transaction - individuals or organizations / enterprises. Selling a car by a legal entity to an individual in 2020 is a responsible procedure, so its features should be taken into account.
Who and how can sell cars
Both an individual and a legal entity have the right to act as a seller of the vehicle. In the first case, the transaction is carried out by implementing a standard sales scheme or by a general power of attorney. Most often, the car owner sells his car for cash.
Legal entities practice the sale of vehicles to other enterprises various shapes property, as well as individuals. In the latter case, a contract is supposed to be concluded between an enterprise and a citizen who wants to buy a car on the company's balance sheet. The seller must take care of the following:
- the manager must issue an appropriate order for the enterprise;
- to assess the value of the vehicle in a special institution, an independent examination is carried out.
The transaction between legal entities provides that the corresponding order is also issued by the firm-buyer.
When legal entities sell machines
Typically, cars of institutions, enterprises and companies are put up for sale for the following reasons:
- Write-off of the vehicle due to:
- reaching a certain level of wear;
- the end of the depreciation period.
- There is an overabundance of cars in the fleet after a planned update.
- The sale of machines will help cover costs and pay debts.
- The sale of a car by an organization to a private person can be made when the car is no longer used, that is, the company no longer needs it.
- The legal entity is at the stage of reorganization or liquidation, and in connection with this, it became necessary to sell part of the vehicles on the balance sheet or the entire fleet.
As you can see, the amount to be paid must also be indicated in this document. It is currently possible to deposit it not only in cash, but also using Internet banking.
Registration of vehicles in the traffic police
From the fact that the car is purchased from an enterprise, and not from a private person, the scheme of its registration with the State traffic inspectorate does not fundamentally change.
The new owner has 10 days to register the vehicle.
The traffic police must provide:
The vehicle registration service is paid. The amount of the state duty is 2000 rubles. The payment receipt must be submitted at the same time as the application.
Conclusion
In the car market there are offers for the sale of cars from both individuals and legal entities. Many motorists have the opinion that cooperation in this regard with enterprises guarantees the absence of risks of financial losses. However, even in this case, it is necessary to remain vigilant - it is important to check the counterparty company for its purity before the law. Due to the fact that the seller is a legal entity, the scheme for registering a car with the traffic police does not change in principle. The main thing is to have time to complete this procedure within 10 days.
Procedure for selling a car: Video