1. GENERAL PROVISIONS
1.1. The Lessor provides the Lessee with a passenger car (truck, etc.) of the brand, year of manufacture, production, an identification number(VIN) , engine N , body N , colors, license plate, registered "" of the year in the traffic police of the area, hereinafter referred to as the car, for temporary possession and use for a fee, and also provides the Lessee with his own driving and driving services technical operation.
1.2. The car provided for rent belongs to the Lessor on the basis of "" year N on the right of ownership.
1.3. The car is transferred complete with "" year, ( optional equipment and documentation transmitted with it) at: .
1.4. The contract is concluded for a period from "" to "" years and can be extended by the parties by mutual agreement for a period.
The agreement comes into force from the moment of signing and is valid until the parties fully fulfill their obligations under the agreement.
1.5. The transfer of the car for rent is carried out according to the act of acceptance and transfer, signed by authorized representatives of the parties.
1.6. After the end of the rental period, the Lessor sends the Lessee a letter about the need to return the car. The lessee is obliged to return the car within days after sending this letter.
1.7. The rent under the agreement is rubles per month (quarter, year). The lease payment is paid by the Tenant no later than the day of each month (quarter, year) by transfer Money in the amount of rubles to the settlement account of the Lessor. Until the specified date, the rent must be received on the settlement account of the Lessor. Rent received in a smaller amount may not be accepted by the Lessor.
1.8. The use of the vehicle must not be contrary to its purpose.
1.9. The lessor has the right to use the rented car for personal purposes outside of working hours. Work time determined in accordance with the internal labor regulations of the Tenant.
1.10. The Lessee (not) has the right, without the written consent of the Lessor, to sublease the rented car on the terms of a car rental agreement with or without a crew.
1.11. The car is insured under the contract from "" year N . Copy attached.
1.12. Crew requirements:
quantity: person, including: driver (forwarding driver, bodyguard driver, etc.);
qualification: class;
permission to drive a car (rights): ;
insurance: ;
Additional requirements: .
2. RIGHTS AND OBLIGATIONS OF THE PARTIES
2.1. The lessor undertakes:
a) during the entire term of the contract, maintain the proper condition of the leased car, including the implementation of current and major repairs and the provision of necessary accessories;
b) provide the Lessee with services for the management and technical operation of the car, ensuring its normal and safe operation in accordance with the purposes of the lease;
c) ensure that the composition of the crew and its qualifications comply with the requirements of the normal practice of operating vehicles of this type and the terms of the contract;
d) bear the costs of paying for the services of crew members, as well as the costs of their maintenance.
Crew members are the employees of the Lessor and are subject to the Lessor's orders related to the management and technical operation, and the Lessee's orders regarding the commercial operation of the vehicle;
e) insure the car and liability for damage that may be caused to it in connection with its operation;
e) (others).
2.2. The tenant undertakes:
a) pay rent in accordance with the contract;
b) bear the costs arising in connection with commercial exploitation car, including the cost of paying for fuel and other consumables during the operation of materials and for paying fees;
c) within days after sending the letter specified in clause 1.6 of the agreement, according to the acceptance certificate drawn up by authorized representatives of the parties, return the car to the Lessor in the condition necessary for its use in accordance with the purposes of use, taking into account normal wear and tear.
2.3. The tenant has the right:
a) without the consent of the Lessor, within the framework of the commercial operation of the rented car, on its own behalf, conclude transportation contracts and other contracts with third parties, if they do not contradict the purposes of using the car;
b) to sublease the rented car with the consent (without the consent) of the Lessor;
c) at any time demand the replacement of the crew or a crew member who does not meet the qualification requirements established in the appendix to this agreement.
3. RESPONSIBILITIES OF THE PARTIES
3.1. In case of loss or damage to the rented car, the Lessee is obliged to compensate the Lessor for the losses caused, if the latter proves that the loss or damage to the car occurred due to circumstances for which the Lessee is responsible in accordance with the law or the contract.
3.2. Responsibility for harm caused to third parties by the car, its mechanisms, devices, equipment, is borne by the Lessor in accordance with the rules provided for in Ch. 59 of the Civil Code of the Russian Federation. He has the right to submit a recourse claim to the Lessee for reimbursement of amounts paid to third parties, if he proves that the damage arose through the fault of the Lessee.
4. EARLY TERMINATION OF THE AGREEMENT
4.1. The lessor has the right to unilaterally early terminate the contract and claim damages in cases where the Lessee:
Uses the vehicle in a way that is not intended;
Significantly worsens the condition of the car;
Hasn't paid rent for over a month.
4.2. The tenant has the right to demand early termination of the contract in cases provided for by the current legislation of the Russian Federation.
4.3. The parties have the right to early terminate the contract by agreement between them.
5. PRIVACY
5.1. The terms of the agreement, additional agreements to it and other information received by the parties in accordance with the agreement are confidential and not subject to disclosure.
6. DISPUTES RESOLUTION
6.1. All disputes and disagreements that may arise between the parties on issues that have not been resolved in the text of this agreement will be resolved through negotiations on the basis of the current legislation of the Russian Federation.
6.2. If disputable issues are not settled during negotiations, disputes are resolved in court in the manner prescribed by the current legislation of the Russian Federation.
7. FORCE MAJEURE
7.1. The parties are released from liability for partial or complete failure to fulfill their obligations under the contract, if their fulfillment is hindered by an extraordinary and unavoidable circumstance under the given conditions (force majeure). In this case, the party for which such circumstances have arisen is obliged to inform the other party about it as soon as possible.
8. OTHER TERMS
8.1. In case of reorganization of the Lessor, his rights and obligations under the agreement are transferred to the successor.
8.2. In case of reorganization of the Tenant, his rights and obligations are transferred to his successor.
8.3. The Agreement is made in two copies, having the same legal force, one for each of the parties.
The form of the document "Lease agreement vehicle with crew" refers to the heading "Vehicle rental agreement". Save the link to the document on social networks or download it to your computer.
Vehicle rental agreement with crew
d. [place of conclusion of the contract] [date of conclusion of the contract]
[Information about the landlord - full name and passport data for an individual; full name and information about the person who signed the contract - for legal entity], hereinafter referred to as the "Lessor", on the one hand and
[information about the tenant - full name and passport data for an individual; full name and information about the person who signed the agreement - for a legal entity], hereinafter referred to as the "Lessee", on the other hand, and collectively referred to as the "Parties", have concluded this agreement as follows:
1. The Subject of the Agreement
1.1. Under this agreement, the Lessor undertakes to provide the Lessee with a vehicle for a fee for temporary possession and use and provides services for its management and technical operation on its own.
1.2. The services provided to the Lessee by the Lessor for the management and technical operation of the vehicle must ensure its normal and safe operation in accordance with the purposes of the lease specified in this agreement.
1.3. Leased vehicle - [type, name, state registration number and other identifying data] is in good condition that meets the requirements for the operation of vehicles.
1.4. The purpose of using the vehicle is [fill in as appropriate].
2. Duration of the contract
2.1. The lease agreement is concluded for the period of [insert as appropriate].
3. Rights and obligations of the Parties
3.1. The lessor is obliged:
3.1.1. during the entire term of the contract, maintain the proper condition of the leased vehicle, including the implementation of current and major repairs and the provision of necessary accessories;
3.1.2. insure the vehicle and liability for damage that may be caused by it or in connection with its operation.
3.2. The tenant is obliged:
3.2.1. bear the costs arising in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other consumables during the operation of materials, and for paying fees.
3.2.2. pay rent on time;
3.2.3. upon termination of the lease agreement, return the vehicle to the Lessor in the condition in which he received it, taking into account normal wear and tear;
3.3. The Lessee has the right, without the consent of the Lessor:
3.3.1. to sublease the rented vehicle;
3.3.2. as part of the commercial operation of the leased vehicle, on its own behalf, conclude transportation and other agreements with third parties, if they do not contradict the purposes of using the vehicle specified in this lease agreement.
4. Rent
4.1. The rent is [amount in figures and words] rubles per month.
4.2. The rent for the first and last payment months, if they are incomplete, is calculated in proportion to the number of days in a particular calendar month.
4.3. The Lessee pays the fee for the use of the vehicle every month in advance on the first day of each month in the amount specified in clause 4.1. actual agreement.
4.4. The tenant is exempt from paying rent for the time during which the vehicle was unusable due to a malfunction, unless the unsuitability of the vehicle occurred through the fault of the Renter.
5. Responsibility of the Parties
5.1. The Lessor shall be liable for defects in the leased vehicle that completely or partially impede the use of it, even if he was not aware of these defects at the time of concluding this agreement.
5.2. The Lessor is not responsible for the shortcomings of the leased vehicle, which were specified by him at the conclusion of this agreement or were known to the Lessee in advance or should have been discovered by the Lessee during the inspection of the vehicle or checking its serviceability when concluding the contract or transferring the vehicle for rent.
5.3. In case of destruction or damage to the rented vehicle, the Lessee is obliged to compensate the Lessor for the losses caused, if these circumstances occurred through the fault of the Lessee.
5.4. Responsibility for damage caused to third parties by the rented vehicle, its mechanisms, devices, equipment, is borne by the Lessor.
5.5. The Lessor has the right to present to the Lessee a recourse claim for reimbursement of amounts paid to third parties, if he proves that the damage was caused by the fault of the Lessee.
6. Early termination of the lease agreement
6.1. At the request of the Lessor, this agreement may be terminated ahead of schedule in cases where the Lessee:
6.1.1. uses a vehicle with a material violation of the terms of this agreement or the purpose of the vehicle, or with repeated violations;
6.1.2. significantly degrades the vehicle;
6.1.3. more than twice in a row after the expiration of the payment period established by the agreement does not pay the rent.
6.2. At the request of the Tenant, this agreement may be terminated ahead of time by the court in cases where:
6.2.1. The Lessor does not provide the vehicle for use to the Lessee or creates obstacles to its use in accordance with the terms of this agreement or the purpose of the vehicle;
6.2.2. the vehicle transferred to the Lessee has defects preventing its use, which were not specified by the Lessor when concluding the contract, were not known to the Lessee in advance and should not have been discovered by the Lessee during the inspection of the vehicle or checking its serviceability when concluding the contract;
6.2.3. the vehicle, due to circumstances for which the Lessee is not responsible, will be in a condition unsuitable for use.
7. Final provisions
7.1. This agreement is made in 2 authentic copies - one for each of the Parties.
7.2. This agreement comes into force from the moment of its signing and is valid until [date, month, year].
7.3. Any disputes arising from this agreement or in connection with it, the Parties will try to resolve through negotiations, and in case of failure to reach an agreement - in judicial order.
8. Details and signatures of the Parties
Landlord Tenant
[fill in] [fill in]
-
It is no secret that office work has a negative impact on both the physical and mental state of the employee. There are quite a lot of facts confirming both. -
At work, each person spends a significant part of his life, so it is very important not only what he does, but also who he has to communicate with.
Organizations and individual entrepreneurs in the course of business activities may need to rent a vehicle (V) together with the crew. This leasing option will be the best solution in a number of cases, for example, if an organization wants to hire a ship or aircraft that can only be operated by narrowly qualified specialists, or when an enterprise that does not have its own fleet needs transportation services for employees. Renting a vehicle with a crew (we will give a sample contract below) has a number of features.
Legal regulation
The legal basis of the contract is given in Art. 632 of the Civil Code of the Russian Federation, while the provisions of Art. 621 of the Civil Code of the Russian Federation concerning the pre-emptive right of the tenant to conclude an agreement on new term. The rental fee is called freight, it consists of the cost of renting the vehicle and paying for the services of the crew.
Renting a vehicle with a crew involves the following: the owner of the vehicle provides it for temporary use for a fee. At the same time, the lessor provides on its own services for the management of the vehicle and technical operation. Maintain proper technical condition the car during the rental period must be the lessor, incl. carry out repairs, including major repairs (Article 634 of the Civil Code of the Russian Federation).
What is a vehicle rental agreement with a crew
A crewed vehicle rental agreement is a document that regulates the relationship between the person renting the vehicle and the lessor. In addition to transport, the lessor “attaches” a driver who carries passengers or goods, but at the same time remains an employee of the lessor, who pays him a salary, charges taxes from it, etc. The crew follows the lessee's instructions regarding the commercial use of the vehicle, otherwise (issues of technical operation, management, etc.) the drivers are subordinate to the lessor. The expenses for the operation of the Vehicle that arise during the rental period (fuel and lubricants, parking fees, etc.) are usually borne by the lessee.
The document must necessarily indicate a specific period of time for which the equipment passes into the possession of the tenant. Unable to rent a vehicle indefinite term. Deadline the validity of the contract is not defined by law.
The document is drawn up in writing, regardless of its validity period. It must indicate essential conditions without them, the contract will be considered not concluded. These conditions include data that allows you to accurately determine the vehicle to be transferred to the lessee (brand, license plate, etc.). Also, in order to properly agree on the subject of the lease, the document must determine the conditions for providing the vehicle for temporary possession and use for a specific fee, the obligations, rights and responsibilities of the parties.
The structure of a car rental agreement with a crew
The tentative structure of the contract looks like this:
Preamble. Here indicate the full name of the document, the place and date of compilation, the name of the organizations concluding the contract, and full name. their representatives, abbreviated names of the parties.
Subject of the agreement. This paragraph indicates detailed specifications vehicle and the purpose for which it is leased. If necessary, you can list additional equipment (navigator, walkie-talkie, etc.).
Rights and obligations of the parties.
The amount of rent and payment procedure. Here it is recommended to indicate that the payment for the services of the lessor for the management of the vehicle is included in the rent (if the parties so agree). It is necessary to clearly indicate the amount of the fee and the timing of its payment.
Responsibility of the parties.
The period for which the rental of a car with a crew is concluded.
Force majeure circumstances. Here you should list the conditions under which the parties are released from liability for failure to fulfill obligations under this agreement. As a rule, this includes actions (or inaction) resulting from the occurrence of force majeure circumstances (fire, earthquake, hostilities, etc.).
Additional terms.
Addresses and details of the parties.
The document is drawn up in two copies, having the same legal force. All disputes arising in connection with the execution of the terms of the contract must be resolved through negotiations. If an agreement is not reached, the disputes will be considered in court. A sample vehicle rental agreement with crew will be presented at the end of the article.
Possible risks
The lessor, providing a car or other transport for rent, must be sure of the honesty and decency of the tenant. It is also necessary to foresee the risks associated with a breakdown or a vehicle in an accident. The tenant should pay attention to the following points:
At the time of receipt and return of the vehicle, it is necessary to draw up an acceptance certificate, which will indicate data on technical specifications, existing shortcomings and malfunctions of transport. This will help avoid liability for defects that arose through no fault of the tenant.
If the deal is for a long period time - the cost of rent is subject to change. Therefore, a minimum period should be established during which no change in the amount of the rent is allowed.
The agreement contains the necessary technical requirements to the car and possible restrictions or wishes in relation to the crew: age, length of service, gender, etc. Usually, the tenant is required to pay under the rental agreement for full set services, and already the lessor pays remuneration for driving a car to drivers.
The contract may provide for the possibility of using the car for various purposes, in particular for use in commercial activities or for personal needs. In addition, it is possible to stipulate in the contract the possibility of further sublease of the rented car.
As part of the vehicle rental agreement, together with the drivers, the lessor is assigned necessary requirements for the care and maintenance of the transferred property.
The landlord has a number of tasks:
The rented vehicle during the period of use must be technically sound, the lessor must carry out maintenance. maintenance, current and overhaul at the expense rent payments;
Driving services;
Timely draw up an insurance policy for a vehicle in case of damage or theft;
The crew of drivers must also be insured;
It is obligatory to carry out the necessary medical examination for drivers.
Typically, such an agreement provides that the tenant bears the cost of refueling the car with fuel on his own. However, lease agreements are often concluded in such a way that all expenses for paying for fuel and lubricants for the established daily mileage limit are borne by the lessor, and mileage in excess of the limit is reimbursed by the lessee.
LEASE CONTRACT
VEHICLES WITH A CREW No. ___
________ "____" _____________ 20__
______________________ LLC, represented by the General Director ___________________________, acting on the basis of the Charter, hereinafter referred to as the "Lessor", on the one hand, and _________________________, represented by the General Director _________________________________, acting on the basis of the Charter, hereinafter referred to as the "Lessee", on the other hand , collectively referred to as the "Parties", have entered into this agreement (hereinafter referred to as the "Agreement") as follows:
1. THE SUBJECT OF THE AGREEMENT
1.1. The Lessor provides the Lessee with vehicles, in accordance with the List of Vehicles leased (Appendix No. 1 to the Agreement), hereinafter referred to as the "Transport", for temporary possession and use for a fee, and also provides the Lessee with its own services for the management of the Transport and its technical operation .
1.2. Transport is transferred by the Lessor to the Lessee according to the act of acceptance and transfer of Equipment, signed by both Parties (Appendix No. 2 to the Agreement).
2. PROCEDURE FOR CALCULATION OF RENT
2.1. The amount of rent is calculated twice a month, in accordance with the tariffs specified in the annexes to the Agreement, on the basis of shift reports signed by an authorized person and marked with the Tenant's stamp.
2.2. On the 15th and last day of each reporting month, the Lessor provides the Lessee with an act of actual use of the Transport.
2.3. The Lessee is obliged to consider and sign the act of actual use of the Transport or submit a reasoned refusal within 2 (two) banking days.
In the event that the Lessee does not sign the act of actual use of the Transport by the Lessee and does not provide a reasoned refusal within the prescribed period, the Lessor's obligations under the Agreement for the reporting period are considered to be fulfilled in full and properly. In this case, the act of actual use of the Transport, signed by the Lessor, is subject to payment by the Lessee.
3. PROCEDURE FOR PAYMENT
3.1. Payment under this Agreement is carried out in the following order:
3.1.1. The Lessee makes an advance payment to the Lessor in the amount of ____________________ rubles 00 kopecks (including VAT).
3.1.2. The Lessor simultaneously with the provision of an act of actual use of the Transport for the reporting period (clause 2.2. of the Agreement) issues an invoice to the Lessee for payment.
3.1.2 The Lessee makes payment by bank transfer within 3 (Three) banking days from the date of receipt of the invoice for payment from the Lessor.
3.1.4. The amount of the advance (clause 3.1.1. of the Agreement) is repaid when the Tenant pays the rent for the last reporting period of the Agreement.
4. RIGHTS AND OBLIGATIONS OF THE PARTIES
4.1. The lessor undertakes:
4.1.1. provide the Lessee with Transport in accordance with the terms of the Agreement;
4.1.2. during the entire term of the Agreement, maintain the proper condition of the leased Transport, including the implementation of current and major repairs and the provision of accessories necessary for the operation of the Transport for the purposes of the Agreement;
4.1.3. provide the Lessee with services for the management and technical operation of the Transport, ensuring its normal and safe operation in accordance with the objectives of the Agreement;
4.1.3. ensure that the composition of the crew and their qualifications (including the ability to drive cars of the corresponding category) comply with the requirements of the usual practice of operating vehicles of this type and the terms of the Agreement;
4.1.4. conclude the necessary labor (civil law) contracts with the crew; bear the costs of paying for the services of crew members, as well as the costs of their maintenance, unless otherwise provided by the Agreement and/or additional agreements to him;
4.1.5. bear the costs arising in connection with the commercial operation of the Transport, including the costs of paying for fuel and other consumables, unless otherwise provided by additional agreements to the Agreement.
4.2. The tenant undertakes:
4.2.1. pay rent in accordance with the terms of the Agreement;
4.2.2. ensure timely and proper execution of shift reports, an accurate indication of the actual time of arrival and departure of the Transport from the points of loading and unloading, the number of machine hours worked.
4.2.3. if necessary, provide drivers and other representatives of the Lessor with telephone communication free of charge at the loading and unloading points for official use, as well as heating points;
4.2.4. when the Lessor performs the scope of work in other regions (business trip) at the request of the Lessee, the Lessee is obliged at the place of work to provide the Lessor at his own expense with a parking place for the Transport, its protection, and the drivers with the necessary sanitary and living conditions;
4.2.5. provide the Lessor with passes for the period of travel restrictions on federal and local roads during the period of spring thaw (closing of roads);
4.2.6. ensure the safety of the Transport for the entire rental period;
4.2.7. use the Transport only to perform work in the place (at the facility) agreed by both Parties to the Agreement.
4.3. Crew members are employees of the Lessor or persons with whom the Lessor has properly formalized labor (civil law) relations. Crew members are subject to the Lessor's instructions relating to the management and technical operation, and the Lessee's instructions regarding the commercial operation of the Transport.
5. RESPONSIBILITIES OF THE PARTIES
5.1. In the event of loss or damage to the Transport, the Lessee is obliged to compensate the Lessor for the losses caused, if the Lessor proves that the loss or damage to the Transport occurred due to circumstances for which the Lessee is responsible in accordance with the law or the Agreement (the Lessee’s failure to fulfill the obligations provided for in clause 4.2.6. of the Agreement, execution by the crew members of the Lessee's instructions specified in clause 4.3 of the Agreement, etc.).
5.2. Responsibility for damage caused to third parties by the Transport, its mechanisms, devices, equipment, is borne by the Lessor. He has the right to submit a recourse claim to the Lessee for reimbursement of amounts paid to third parties, if he proves that the damage arose through the fault of the Lessee.
5.3. In case of non-performance or improper performance by the Tenant of the obligation to transfer the rent, the Landlord has the right to require the Tenant to pay a penalty in the amount of 0.05% of the amount of the overdue payment for each day of delay, starting from the day of delay, but not more than 30% of the amount of the overdue payment .
5.4. In the event of a delay in the delivery of the Transport to due date The Lessor pays the Lessee a penalty in the amount of 0.05% of the cost of a machine-hour of a unit of Equipment not provided on time for each hour of delay.
5.5. In case of non-performance or improper performance by the Tenant of its obligation to transfer the rent for more than 10 (Ten) business days, the Landlord has the right to suspend the Agreement until the Tenant pays the rent, in the manner prescribed by this Agreement. At the same time, the Lessor has the right to freely remove the Equipment transferred to the Lessee from the Lessee's facility.
5.6. In case of non-performance or improper performance by the Tenant of his obligation to transfer the rent for more than 30 (thirty) calendar days, the Landlord has the right to terminate the agreement unilaterally out of court. At the same time, the Lessor has the right to freely remove the Equipment transferred to the Lessee from the Lessee's object.
6. FORCE MAJOR
6.1. None of the Parties to the Agreement shall be liable to the other Party for failure to fulfill obligations due to circumstances that have arisen beyond the will and desire of the Parties and which cannot be foreseen or avoided, including wars, civil unrest, epidemics, blockades, earthquakes, floods, fires and other natural disasters .
6.2. The Party that fails to fulfill its obligations under the Agreement due to force majeure must immediately notify the other Party of the impediment and its impact on the fulfillment of obligations under the Agreement.
7. FINAL PROVISIONS OF THE AGREEMENT
7.1. The Lessee is not entitled to sublease the Vehicle.
7.2. The Agreement is drawn up and signed in two copies of equal legal force in Russian, one for each of the Parties.
7.3. After the signing of the Treaty, all negotiations on it, correspondence, preliminary agreements and protocols of intent on issues related to the Treaty in one way or another become null and void.
7.4. All disputes and disagreements that may arise between the Parties will be resolved through negotiations on the basis of the current legislation of the Russian Federation. If not settled in the negotiation process, disputes are resolved in court.
7.5. For all other issues not resolved in the text of the Agreement, the Parties will be guided by the norms of the current legislation of the Russian Federation and the city of Moscow.
7.6. In the event of a change in their details, addresses, names, the Parties are obliged to notify each other in writing within three working days.
7.7. This agreement comes into force from the moment of its signing by both Parties and is valid until "____" ________________ 20__.
7.8. At the request of one of the Parties, the Agreement may be terminated unilaterally out of court with prior written notice to the other Party 2 (two) weeks before the date of its termination.
ATTACHMENTS TO THE CONTRACT:
1. List of the Transport to be leased (with tariff rates).
2. The act of acceptance and transfer of Transport.
3. Powers of attorney of authorized representatives of the Parties.
4. Sample shift report on the operation of the Transport with a sample of the Lessee's stamp.
5. Sample act of the actual use of Transport.
8. ADDRESSES AND BANKING DETAILS OF THE PARTIES:
Landlord Tenant
Name of the party to the contract
Legal address
TIN
checkpoint
Bank's name
Checking account
Correspondent account
BIC
Telephone
SIGNATURES OF THE PARTIES
LESSOR: TENANT:
CEO CEO
______________/______________/ _______________/_____________/
Features of renting a car with a crew?
Rent a vehicle with a crew. A waybill is also needed for a rented car. The companies protected the costs of renting and maintaining the property.
Question: The question was about renting a vehicle with a crew, but the answer is all about renting without a crew? I am interested in the specifics of renting with a crew.
Answer: The tenant needs to draw up waybills. Otherwise, it will not be easy to convince the inspectors of the justification for the costs of fuel and lubricants, as well as that the transport was used in production activities. The tax authorities are sure that all organizations should draw up waybills to confirm transport costs, regardless of which vehicles, own or rented, they use (letter of the Federal Tax Service of Russia for Moscow dated 07.07.08 No. 20-12 / 064123.2) .
This means that in order to write off such expenses when calculating income tax, the tenant will need primary documents confirming economic feasibility (Article 252 of the Tax Code of the Russian Federation). Such a document is just a waybill.
Renting a vehicle with a crew means that the lessor does not simply transfer the vehicle (hereinafter - the vehicle) to the lessee for temporary possession and use for a fee. The term "crew" means that in addition to the transfer of the vehicle itself, the lessor provides the lessee with its own services for the management of the vehicle and for its technical operation (Article 632 of the Civil Code of the Russian Federation).
You can view the rental agreement for a vehicle with a crew by clicking on the active link:
Accounting with LLC A (lessor)
If car rental is separate view activities of the organization, then take into account the amount of rent as part of income from ordinary activities (clause 5 of PBU 9/99). At the same time, in accounting, make the posting:
Debit 62 (76) Credit 90-1 (rent accrued);
Debit 90-3 Credit 68 sub-account "VAT settlements" (VAT is charged on the amount of rent (if the organization's activities are subject to VAT).
If the provision of property for rent is not a separate type of activity of the organization, then include the amount of rent in other income (paragraph 7 of PBU 9/99). In this case, make an entry in the account:
Debit 62 (76) Credit 91-1 (rent accrued).
Income from the lease of property is non-operating, if it does not relate to income from sales (clause 4, article 250 of the Tax Code of the Russian Federation). If an organization leases property on a systematic basis, the costs of such activities are related to the sale (subclause 1, clause 1, article 265 of the Tax Code of the Russian Federation). Accordingly, the income from it must be recognized as part of the sales proceeds.
If the organization uses the accrual method and the transfer of property for rent is one of its main activities, then recognize the income at the date of the sale of this service. By general rule the date of actual provision of rental services is the last day of the month. It is not necessary to draw up an act.
When concluding a rental agreement for a vehicle with a crew, the driver of the vehicle is an employee of the lessor organization, that is, he is in an employment relationship with this organization. Therefore, it is usually this organization that incurs the costs associated with the remuneration of the driver. Payments made to the driver for the performance of his labor duties are taken into account by the lessor for profit tax purposes on the basis of paragraph 1 of Article 255 of the Tax Code of the Russian Federation as part of labor costs.
Accounting with LLC V (tenant)
In accounting, make entries:
Debit 20 (23, 25, 26, 29, 44) Credit 60 (76) (reflected rent);
When calculating income tax, the costs associated with car rental can be taken into account in the amount of actual costs (subclause 10, clause 1, article 264, clause 1, article 252 of the Tax Code of the Russian Federation). In this case, the organization also has the right to consider as part of the expenses:
- costs for fuel and lubricants (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation);
- insurance payments, if the responsibility for insurance is assigned to the tenant (subclause 1, clause 1, article 263 of the Tax Code of the Russian Federation, article 646 of the Civil Code of the Russian Federation).
The controlling authorities adhere to a similar point of view (letters of the Ministry of Finance of Russia dated February 13, 2007 No. 03-03-06 / 1/81, dated November 29, 2006 No. 03-03-04 / 1/806, Federal Tax Service of Russia for Moscow dated May 19, 2006 No. 28-11/43420).
If the rent and remuneration for driving the car are specified separately in the car rental agreement with a crew, then it should be borne in mind that for income tax purposes, rental payments and remuneration to the driver are written off as expenses.
The amount of VAT presented by the lessor when providing services for renting a car with a crew, as well as when purchasing fuel and lubricants from VAT taxpayers, the lessee can present for deduction when performing mandatory conditions provided for by subparagraph 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.
Since the lease agreement with the crew is concluded with the organization, there will be no personal income tax and contributions.
Rationale
How to confirm fuel consumption
The amount of spent fuel and lubricants must be documented (clause 1, article 9 of the Law of December 6, 2011 No. 402-FZ, clause 1, article 252 of the Tax Code of the Russian Federation). Use the waybill to confirm. Samples waybills, which are used in the operation of cargo and cars, approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78. For information on how to fill out a waybill, see How to reflect the purchase of fuel and lubricants for cash in accounting and taxation. *
A waybill is also needed for a rented car
“...Our company is not a motor transport company, we do not have our own transport. All vehicles that we use in our activities are rented by us from other organizations. Do we need to keep waybills in this case? .. "
From a letter from the chief accountant
Yes need. Otherwise, it will be difficult for you to convince the inspectors of the reasonableness of the costs of gasoline and maintenance. And also in the fact that transport was used in production activities. The tax authorities are sure that all companies should draw up waybills to confirm transport costs, regardless of which vehicles, own or rented, they use (letter of the Federal Tax Service of Russia for Moscow dated 07.07.08 No. 20-12 / 064123.2). You can develop the form of the waybill yourself (clause 2, article 9 of the Federal Law of November 21, 1996 No. 129-FZ). The main thing is that it contains data about the location of the car. *
The waybill is drawn up by a company that, under a car rental agreement with a crew, pays for gasoline
Our company rents a car with a crew from another company. The driver is a full-time employee of the lessor. Under the terms of the contract, we pay the cost of gasoline. Who should issue waybills - our company or the landlord? And if we are, then do we need to indicate the data of a driver who is not our employee?
Your organization must issue the waybills. After all, under the terms of the contract, you pay for gasoline. This means that in order to write off such expenses when calculating income tax, you will need primary documents confirming economic feasibility (). Such a document is just a waybill.*
As for the second question, the full name should be indicated in the waybill. driver. It does not matter that he is on the staff of the landlord. This follows from the Mandatory details and the procedure for filling out waybills, approved by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152.
The waybill is drawn up by a company that, under a car rental agreement with a crew, pays for gasoline *
Companies defended the cost of renting and maintaining property
| The company has leased several vehicles. The tax authorities demanded documents on their use - waybills, acts for writing off fuel and lubricants, etc. The company did not have these documents, so the inspectors accused the company of unreasonable tax benefit and deducted rental expenses and deductions* | The need to rent a vehicle cannot be proved without documents on its use. According to company representatives, it used the transport at a closed base, where details about its use are not needed. But there was not a single document on the operation of the disputed transport. Therefore, the court agreed with the tax authorities (decision of the Arbitration Court of the East Siberian District dated November 28, 2014 No. A74-385 / 2014) | It is safer to issue waybills, even if the company uses transport only on its territory. After all, many inspectors believe that without these documents, the company will not confirm the reality of the operation of transport. The waybill form can be simplified, but many details are indispensable (see. "UNP" No. 35, 2013, p. 12 “There are more dangerous details in the waybill than in any other primary office”) * |
How does a tenant record rental payments in accounting?
Depending on the purpose of using the leased property, reflect: *
- or expenses for ordinary activities, if the leased property is used in entrepreneurial activity(for example, rent production equipment) ();
- or other expenses if the leased property is used for non-production purposes (for example, renting a holiday home for employees) (clause 11 PBU 10/99).
In accounting, make postings: *
Debit 20 (23, 25, 26, 29) Credit 60 (76)
- reflects the rent for property that is used in the main activities of the production organization;
Debit 44 Credit 60 (76)
- reflects the rent for property that is used in the main activities of the trade organization;
Debit 91-2 Credit 60 (76)
- reflects the rent for property that is used for non-production purposes.
This accounting procedure is based on the provisions of the Instructions for the chart of accounts.
How does a landlord record rental payments in accounting?
Leasing as a separate activity
If the provision of property for rent is a separate type of activity of the organization, then consider the amount of rent as part of income from ordinary activities (). At the same time, make the posting in accounting: *
Debit 62 (76) Credit 90-1
- the rent has been paid;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT is charged on the amount of rent (if the organization's activities are subject to VAT).
Renting is not a separate activity
If the provision of property for rent is not a separate type of activity of the organization, then include the amount of rent in other income (paragraph 7 of PBU 9/99). In this case, make an entry in the accounting: *
Debit 62 (76) Credit 91-1
- Rent paid.
Car rental with crew - taxes and fees
Is it possible to recognize the cost of maintaining the machine *
Consider which expenses associated with the use of the car, the company has the right to write off, and which not.
If the farm repaired the car at its own expense, it will not be possible to take into account the costs. After all, the owner is obliged to repair the car during the rental period. And the farm pays only current expenses: for fuel, washing, parking. This follows from Article 634 of the Civil Code of the Russian Federation.
Dangerous!
If the exact route of the car is not indicated in the waybill, the tax authorities can deduct gasoline costs
To write off gasoline, draw up waybills (letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06 / 2/161). The document must contain the required details approved by the order of the Ministry of Transport dated September 18, 2008 No. 152.
Please note: although there is no route among the details, it is better to register it. This information is required during the tax audit. And some judges support them (determination of the Supreme Arbitration Court of August 30, 2013 No. VAS-11880/13, decision of the FAS of the East Siberian District of July 16, 2010 No. A33-10451 / 2009). Other judges believe that the route of movement is not important (for example, the decision of the Eleventh Arbitration Court of Appeal dated October 11, 2013 No. 11AP-15918/13).
In practice, many organizations, instead of the exact route, make a note “around the city” in the waybills. After all, during the day the driver can call in many places. The inspectors believe that the route should contain all the addresses and names where they went on business. To avoid disputes, add route information to the directions form. Specify the entire route of the car. In addition to the waybill, you will need checks and receipts for paying for fuel and lubricants.
Crib
What are car rental agreements?
There are two types of car rental agreements: rental with a crew (Articles 632-641 of the Civil Code of the Russian Federation) and without a crew (Articles 642-649 of the Civil Code of the Russian Federation). In the case of a crewed rental, the owner provides the car to the tenant and drives it himself. Such a contract is called a mixed contract. After all, the owner of the car rents it out and provides a service.
From a magazine article
Car rental: features of tax accounting of expenses
We have already considered the procedure for recognizing in tax accounting the costs of maintaining company vehicles owned by an organization 1 . However, often the organization uses rented vehicles in its activities. What additional costs does she have in such a situation?
Many organizations that need vehicles in their activities, but do not have enough funds to purchase them, can rent them. The interested parties of such a transaction are the tenant and the landlord. Relations between them are regulated by the vehicle lease agreement.
General provisions on the lease agreement*
According to article 606 of the Civil Code, under a lease agreement, the lessor undertakes to provide the tenant with property for a fee for temporary possession and use or for temporary use. The lease agreement is concluded in writing. It must contain information that allows you to unambiguously identify the property being leased. In relation to a car rental agreement, such data are its make, year of manufacture, color, body and engine number, state registration number, etc.
Articles 632 and 642 of the Civil Code of the Russian Federation state that organizations (lessees) have the right to conclude a vehicle lease agreement with or without a crew. Both types of contracts are concluded with both legal entities and individuals. At the same time, an individual (lessor) may be an employee of the organization or a citizen who is not associated with this organization by labor relations, or the lessor may be individual entrepreneur. The type of the executed contract depends on the composition of the expenses of the lessee and the lessor, which they carry out in relation to the rented (leased) car, as well as the specifics of their tax accounting.
Rent a car with a crew
The organization concludes a vehicle rental agreement with a crew when a car with a driver is needed. On the basis of such an agreement, the lessor provides the lessee with a vehicle for a fee for temporary possession and use, and also provides services for its management and technical operation on its own (Article 632 of the Civil Code of the Russian Federation). That is, at the conclusion of the specified contract, the tenant receives both the car and the driver from the lessor.
Distribution of expenses between the parties to the lease*
The Civil Code defines the costs that the parties must bear when concluding a rental agreement for a vehicle with a crew. So, landlord during the entire term of the contract must maintain the proper condition of the leased vehicle, including the implementation of current and major repairs, as well as the provision of necessary accessories. The basis is Article 634 of the Civil Code of the Russian Federation. This obligation is directly assigned to the landlord by the Civil Code and cannot be changed by the lease agreement.
For tenant a mandatory expense when renting a car is the rent. According to article 614 of the Civil Code of the Russian Federation, the tenant is obliged to pay a fee for the use of property in a timely manner. The procedure, conditions and terms for paying the rent are determined by the lease agreement. As a rule, the rent is fixed in the form of fixed sum payments, which are made at a time or periodically.
As for the remaining costs specified in the Civil Code for each party, they are mandatory only if the lease agreement does not provide for a different procedure. So, according to articles 635, 636 and 637 of the Civil Code of the Russian Federation landlord must cover the costs of paying for the services of the driver and his maintenance, as well as the costs of car insurance, and tenant- expenses incurred in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other consumables during the operation of materials and for paying fees. But as mentioned above, the lease agreement can distribute these costs between the parties to the lease transaction in a different way.
Specifics of accounting for expenses for tax purposes
income tax. All the costs listed above can be taken into account by the organization renting a vehicle with a crew, and the organization renting it for profit tax purposes. Of course, subject to the requirements of Article 252 of the Tax Code of the Russian Federation. *
repair costs, Maintenance and maintaining the rented car in good condition are reflected by the lessor as expenses related to production and sale, in accordance with subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation. At the same time, the costs of current and major repairs of the rented car reduce tax base for income tax as part of other expenses (clause 1, article 260 of the Tax Code of the Russian Federation).
rent for the use of the car, the tenant includes in other expenses that reduce taxable profit, on the basis of subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The date of such expenses under the accrual method is recognized (subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation): *
- date of settlements in accordance with the terms of the concluded contracts;
- the date of presentation to the taxpayer of documents serving as the basis for making calculations;
- the last day of the reporting (tax) period.
Generally, lease payment costs are charged to other expenses on the date the contract is settled. If there is no such condition in the contract, expenses are recognized on the date of presentation to the tenant organization of the documents that serve as the basis for making settlements under the contract, or on the last day of the reporting (tax) period.
Driver services. When concluding a rental agreement for a vehicle with a crew, the driver of the vehicle is an employee of the lessor organization, that is, he is in an employment relationship with this organization. Therefore, it is usually this organization that incurs the costs associated with the remuneration of the driver. Payments made to the driver for the performance of his labor duties (maintenance of a rented car), the lessor, for the purposes of taxation of profits, takes into account on the basis of paragraph 1 of Article 255 of the Tax Code of the Russian Federation as part of labor costs.
If the said costs are the expenses of the lessee, then they are taken into account as part of the expenses of this taxpayer in accordance with paragraph 21 of Article 255 of the Tax Code of the Russian Federation. According to this subparagraph, the composition of labor costs includes payments to employees who are not on the staff of the taxpaying organization for the performance of work by them under civil law contracts. *
Fuels and lubricants(Fuel) rented car is usually provided by the tenant. When calculating income tax, he has the right to take into account the cost of these materials as material expenses on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, if fuels and lubricants are purchased for a car used directly for production needs. If the car is used for management purposes, then the cost of acquiring fuel is included in the cost of maintaining company car in accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In a similar manner, these costs are taken into account by the lessor, if these costs are assigned to him in accordance with the lease agreement.
Insurance costs. The operation of the car is impossible if there is no OSAGO insurance policy. In addition, the lease agreement may provide for voluntary car insurance as a prerequisite (Article 637 of the Civil Code of the Russian Federation). Both the lessor and the lessee have the right to bear the costs of compulsory and voluntary insurance. In the tax accounting of both parties, they are reflected in accordance with paragraphs 1 and 2 of Article 263 of the Tax Code of the Russian Federation.
Please note: costs that according to Civil Code for the organization are not mandatory, are taken into account for the purposes of taxation of profits only if they are assigned to the organization in accordance with the lease agreement. Otherwise, the organization is not entitled to recognize them in tax accounting.
Value Added Tax. The amount of VAT presented by the lessor when providing services for renting a car with or without a crew, as well as when purchasing fuel and lubricants from VAT taxpayers or repairing a rented car, the lessee can claim for deduction if the mandatory conditions provided for in subparagraph 1 are met paragraph 2 of article 171 and paragraph 1 of article 172 of the Tax Code of the Russian Federation. *
Documentary evidence of expenses
As already noted, both parties to the rental agreement for a vehicle with a crew can recognize all the above expenses when taxing profits only if the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation are met, that is, the costs are economically justified, documented and made to carry out activities aimed at obtaining income. What documents do the tenant and the landlord need to have in order to justify the costs associated with the rental object?
Repair costs. If the car is repaired by the lessor on your own, then the documents confirming these costs include an estimate repair work, a defective list, an invoice for purchased spare parts and an act on the write-off of used spare parts. The cost of repairing a car made by a specialized contractor is confirmed by a contract for the performance of work (contract), an act of acceptance of work performed, an invoice and payment documents for payment for repairs. In addition, both when repairing a car on its own, and when repairing it in a specialized organization, information about the work performed must be reflected in the act of acceptance and delivery of repaired fixed assets in the form No. OS-3 2 and the inventory card of the car in the form No. OS -6 2 .
Rent. Documentary evidence of expenses in the form of rent under a vehicle rental agreement with a crew is a lease agreement, acceptance certificates for services rendered, documents on payment of rental payments, as well as other documents confirming the use of the rented vehicle by the tenant for production purposes. Such documents, in particular, include the order of the head of the organization on assigning rented cars to employees and applications for the use of rented cars. Copies of waybills must also be attached to these documents, which will allow you to determine the regularity and time of use, as well as the route of movement of the rented cars.*
Costs for fuels and lubricants must be confirmed by documents on the acquisition and consumption of fuel. When purchasing fuel and lubricants for cash, supporting documents are cash receipts, which the person paying for the fuel must attach to advance reports. If fuel and lubricants are paid for by non-cash funds, then their purchase is confirmed by acts on the amount of fuel supplied, which the organization receives from petrol station, with which she has concluded an appropriate agreement, and payment documents for payment.
The amount of fuel consumed is confirmed by waybills.
In order to profit taxation all costs associated with the maintenance of a rented vehicle are taken into account by the parties to the car rental agreement without a crew in the same manner as when concluding a car rental agreement with a crew. The exception is the cost of wages for the driver of the car, which in this case is an employee of the tenant organization. Specified costs reduce the tax base for income tax from the tenant on the basis of paragraph 1 of Article 255 of the Tax Code of the Russian Federation.
All expenses incurred are confirmed by the same documents as in the rental agreement for a vehicle with a crew.
VAT. Value added tax charged to the organization-lessee (lessor) when acquiring commodity values, performing (rendering) works and services related to the rented car, this organization has the right to accept for deduction if the necessary conditions specified in Articles 171 and 172 of the Tax Code of the Russian Federation are met. *
Answered by Vladislav Volkov,
Deputy Head of the Income Tax Department individuals and administration of insurance premiums of the Federal Tax Service of Russia
“The inspectors will compare the income of individuals in 6-personal income tax with the amount of payments in the calculation of insurance premiums. Inspectors will apply this control ratio from the reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-personal income tax for the first quarter, see the recommendation.
