{"id":2630,"date":"2026-05-27T06:42:39","date_gmt":"2026-05-27T03:42:39","guid":{"rendered":"https:\/\/svaroglaw.com\/ukladannya-dogovoriv-kupivli-prodazhu-avtomobiliv\/"},"modified":"2026-09-14T19:29:32","modified_gmt":"2026-09-14T16:29:32","slug":"ukladannya-dogovoriv-kupivli-prodazhu-avtomobiliv","status":"publish","type":"page","link":"https:\/\/svaroglaw.com\/en\/advokat-po-dtp\/ukladannya-dogovoriv-kupivli-prodazhu-avtomobiliv\/","title":{"rendered":"Drawing up contracts for the sale and purchase of cars"},"content":{"rendered":"

The most expensive mistake when buying a car is to check only what the seller shows you. An attachment imposed by an enforcement officer; a car pledged against a loan; a vehicle on the stolen list; altered VIN numbers \u2014 all of it surfaces after<\/strong> the paperwork, when the money has already been paid.<\/p>\n

A car sale contract is executed at a service centre of the Ministry of Internal Affairs, before a notary, or through a business licensed to trade in vehicles. None of them checks<\/strong> the seller\u2019s debts, their insolvency or third-party rights to the car: that is not their job. So a car sale starts with checking the vehicle and the seller, and drafting the contract is the last step.<\/p>\n

<\/svg>+38 095 554-54-24<\/span><\/a>legal consultation<\/span><\/div>\n

What to check before buying<\/h2>\n
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Encumbrances<\/h3>

The car may be pledged against a loan: that shows in the State Register of Encumbrances over Movable Property. Buy it, and the bank can enforce against your car even if you acted in good faith.<\/p><\/div><\/article>

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Attachments<\/h3>

Imposed by an enforcement officer or by a court as interim relief. Such a car cannot be re-registered: the service centre will simply refuse.<\/p><\/div><\/article>

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Stolen vehicle lists<\/h3>

Whether the car is listed as stolen is a separate check against police databases. A stolen car is seized, and nobody refunds your money.<\/p><\/div><\/article>

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The real owner<\/h3>

The person selling is not always the owner. A sale under a power of attorney is a risk of its own: a power can be revoked at any time, and it ends on the principal\u2019s death.<\/p><\/div><\/article>

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The spouse\u2019s consent<\/h3>

A car bought during a marriage is jointly owned (Art. 60 of the Family Code). Notarised consent from the other spouse is not required to sell a car, but the deal can be challenged if the buyer knew or ought to have known of the co-owner\u2019s objection. So we record the seller\u2019s statement about their marital status in the contract.<\/p><\/div><\/article>

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Identification numbers<\/h3>

Altered or re-stamped body numbers are grounds for seizing the car and for criminal proceedings<\/a> under Art. 290 of the Criminal Code.<\/p><\/div><\/article>

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Real mileage and condition<\/h3>

This check is technical rather than legal, yet it is the one most often skipped \u2014 and the one that shows whether the price matches the car.<\/p><\/div><\/article>

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The seller\u2019s debts<\/h3>

If enforcement proceedings or insolvency have been opened against them, the sale can be set aside as harmful to creditors. We check the Unified Register of Debtors, the enforcement system and the court decisions register.<\/p><\/div><\/article><\/div>\n

Tax on selling a car<\/h2>\n

The seller\u2019s tax depends on which sale of the calendar year it is:<\/p>\n

\n\n\n\n\n\n
Situation<\/th>\nIncome tax<\/th>\nMilitary levy<\/th>\nTotal<\/th>\n<\/tr>\n
First sale of a passenger car in the calendar year<\/td>\n0 %<\/td>\n0 %<\/td>\n0 %<\/td>\n<\/tr>\n
Second sale in the same year<\/td>\n5 %<\/td>\n5 %<\/td>\n10 %<\/td>\n<\/tr>\n
Third and each further sale in the year<\/td>\n18 %<\/td>\n5 %<\/td>\n23 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

The buyer<\/strong> pays the compulsory state pension insurance levy<\/strong> on the first registration of a passenger car in Ukraine. The rate depends on the value \u2014 3 %, 4 % or 5 %: the dearer the car, the higher the rate. For a car already registered in Ukraine the levy is not charged again, so on the secondary market people forget about it, while on a freshly imported car it is a significant sum.<\/p>\n

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The year counted is the calendar<\/strong> year, 1 January to 31 December. A sale in December and one in January are two different years, not two sales in a row. If you are selling several cars, that can save tax lawfully.<\/p><\/div><\/div>\n

The tax base<\/strong> is the average market value or an appraisal, at the taxpayer\u2019s choice (para. 173.1 of the Tax Code). Understating the price in the contract will not reduce the tax: the authorities calculate from the average market value anyway, while the risks of a low stated price fall on the buyer.<\/p>\n

\"Car<\/a><\/p>\n

The risks in the schemes sellers suggest<\/h2>\n
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\u201cLet\u2019s do it by general power of attorney \u2014 it\u2019s cheaper\u201d<\/h3>

You do not become the owner. The principal can revoke the power at any time, and on their death it ends and the car forms part of their estate along with everything else.<\/p><\/div><\/article>

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\u201cWe\u2019ll write in a lower figure to cut the tax\u201d<\/h3>

If the deal is set aside, you get back exactly the sum written in the contract. The difference has to be proved by transfers and witnesses, and more often it is simply lost.<\/p><\/div><\/article>

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\u201cI\u2019ll sell it as a gift\u201d<\/h3>

For a recipient who is not a close relative, a gift costs 10 % (5 % income tax and 5 % military levy) against 0 % on a first sale in the year. The saving in that scheme goes to the seller, and the buyer pays.<\/p><\/div><\/article>

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\u201cI\u2019ll register it in someone else\u2019s name\u201d<\/h3>

Registering the car to a third party creates the risk that this person turns out to be the owner in a dispute: in their divorce, in enforcement against their debts, or in their estate.<\/p><\/div><\/article><\/div>\n

What the contract must contain<\/h2>\n
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Essential terms<\/h3>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t