Selling real estate is a rather complicated and time-consuming process for both the seller and the buyer. If you, as a legal entity, want to sell a building, be prepared for the fact that you will have to draw up a bunch of documents, as well as reflect all transactions in accounting.
Instructions
Step 1
First of all, remember that transactions for the sale of real estate, and in your case buildings, are regulated by the Civil and Tax Code. Therefore, when drawing up a sales contract, refer to these regulations.
Step 2
In the contract, be sure to indicate the subject of the transaction, price, details of the parties. Also discuss the terms of the transfer of ownership. It is better if this agreement is reviewed by a lawyer, as some "pitfalls" can jump out. Remember that according to the Civil Code, all immovable property is subject to registration with special authorities.
Step 3
In addition to the written agreement, issue an act of acceptance and transfer of the building, which has a unified form No. OS-1a. Enter here information about the recipient, about the deliverer, about the building itself (service life, start and end of construction, ongoing repairs, etc.). Also, you must indicate the qualitative and quantitative characteristics of the building, for example, the total area, the number of floors. Enter the initial cost of the object, the amount of accrued depreciation.
Step 4
In accounting, reflect the sale of the building as follows: - D62 K91 subaccount "Other income" - reflects the proceeds for the sold building; - D91 subaccount "Other expenses" K45 - reflects the residual value of real estate; - D91 subaccount "Other expenses" K68 subaccount "VAT "- the amount of VAT payable has been charged; - D68 subaccount" VAT "K62 - accepted for deduction of VAT; - D51 K62 - the receipt of funds to the current account from the buyer is reflected.
