Cargo transportation agreement with individual entrepreneur and taxation system for transport services. Accounting for car rental from individuals, legal entities and in other cases

Cargo transportation agreement with individual entrepreneur and taxation system for transport services. Accounting for car rental from individuals, legal entities and in other cases

The form of the document “Car rental agreement” refers to the heading “Rent agreement vehicle". Save the link to the document on social networks or download it to your computer.

CAR RENTAL AGREEMENT No. ___
Moscow ______________
Gr. _______________, passport: code of state GEO No. _______________, residing at the address: _____________________, hereinafter referred to as the "Lessor", on the one hand, and _____________________, passport: _________________, issued by the Maryina Roshcha OVD, city. Moscow, date of issue ____________, registered: _________________________ hereinafter referred to as the "Lessee", on the other hand, hereinafter referred to as the "Parties", have concluded this agreement, hereinafter referred to as the "Agreement", as follows:
1. THE SUBJECT OF THE AGREEMENT
1.1. The Lessor transfers for temporary use to the Lessee a car of the brand owned by the Lessor on the right of private ownership: _________________, ________ year of manufacture, engine No. ___________________, body No. ______________, colors: brown metallic, license plate: __________ , PTS: ___________, issued on _____________.
1.2. The cost of the car is set in the amount of rubles __________ rubles.
2. CONDITIONS OF THE AGREEMENT
2.1. The Lessor provides the car in good condition according to the Transfer and Acceptance Certificate, which is an integral part of this agreement.
2.2. The tenant undertakes to return the car in the same condition after the expiration of the contract, taking into account real wear and tear.
2.3. The tenant makes repairs to the car at his own expense.
2.4. The lessor is granted the right to use work time rented car for personal use, using one's own fuels and lubricants(gasoline, etc.).
2.5. When using the car in accordance with clause 2.4, the parties are obliged to transfer the car to each other in good condition. When receiving and transferring the car, the parties check it technical condition, stipulate the existing malfunctions with their subsequent elimination in accordance with section 5 of this contract.
3. PAYMENT PROCEDURE
3.1. The tenant undertakes to pay ___________ rubles per month for renting a car no later than the 05th day of each month.
4. TERM OF THE CONTRACT
4.1. The contract is concluded for a period from _______________ to ______________ and can be extended by the parties by mutual agreement.
5. RESPONSIBILITIES OF THE PARTIES
5.1. The Lessee is responsible for the safety of the rented car during working hours and in case of loss or damage to the car at this time, he is obliged to compensate the Lessor for the damage caused, or provide an equivalent car within 5 days after its loss or damage. In case of delay in compensation for damage or provision of an equivalent car within the specified period, the Lessee shall pay a penalty in the amount of 20% of the cost of damage or the estimated value of the car.
5.2. The Lessor is responsible for the safety of the car during non-working hours. In case of damage or loss of the rented car when used in accordance with clause 2.3 of this agreement, the Lessor is obliged to repair the damage at its own expense or compensate the Lessee for the loss caused. The amount of compensation is determined by agreement of the parties.
6. OTHER TERMS
6.1. The contract may be terminated or amended by agreement of the parties.
6.2. By agreement of the parties, the rented car is valued at 300,000 (three hundred thousand) rubles. This assessment is taken into account when indemnifying for damages.
6.3. In all other respects that are not regulated by this agreement, the parties are guided by the current legislation Russian Federation.
6.4. The contract is made in two copies, having equal legal force.
7. SIGNATURES OF THE PARTIES
Landlord _________________ Tenant _________________



  • 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.

  • Gossip in the work team is quite commonplace, and not only among women, as is commonly believed.
Gr. , passport: series , number , issued by , residing at the address: , hereinafter referred to as " landlord”, on the one hand, and in the person acting on the basis of , hereinafter referred to as “ Tenant”, on the other hand, hereinafter referred to as the “Parties”, have concluded this agreement, hereinafter “ Treaty" about the following:

1. THE SUBJECT OF THE AGREEMENT

1.1. The Lessor transfers for temporary use to the Lessee car owned by the Lessor on the right of private ownership brand of issue of the year, engine No., body No., colors, license plate, registered in the traffic police of the region.

1.2. The cost of the car is set at Rs. on the basis of the valuation act, which is an Appendix to this agreement.

2. CONDITIONS OF THE AGREEMENT

2.1. The Lessor provides the car in good condition according to the Transfer and Acceptance Certificate, which is an integral part of this agreement.

2.2. The tenant undertakes upon expiration of the contract return the car in a condition corresponding to that reflected in the Transfer and Acceptance Certificate, subject to normal wear and tear.

2.3. The tenant makes repairs to the car at his own expense.

2.4. The lessor is granted the right to use the rented car for personal purposes outside working hours, using their own fuels and lubricants (gasoline, etc.).

2.5. When using the car in accordance with clause 2.4, the parties are obliged to transfer the car to each other in good condition. When accepting and transferring the car, the parties check its technical condition, discuss the existing malfunctions with their subsequent elimination in accordance with Section 5 of this agreement.

3. PAYMENT PROCEDURE

3.1. Tenant undertakes to pay for renting a car in rubles.

4. TERM OF THE CONTRACT

4.1. The contract is concluded for a period from "" 2019 to "" 2019 and can be extended by the parties by mutual agreement.

5. RESPONSIBILITIES OF THE PARTIES

5.1. The Lessee is responsible for the safety of the rented car during working hours and in case of loss or damage to the car at this time, he is obliged to compensate the Lessor for the damage caused, or provide an equivalent car within 5 days after its loss or damage. In case of delay in compensation for damage or provision of an equivalent car within the specified period, the Lessee pays a penalty in the amount of % of the cost of damage or the estimated value of the car.

5.2. The Lessor is responsible for the safety of the car during non-working hours. In case of damage or loss of the rented car when used in accordance with clause 2.3 of this agreement, the Lessor is obliged to repair the damage at its own expense or compensate the Lessee for the loss caused. The amount of compensation is determined by agreement of the parties.

6. OTHER TERMS

6.1. The contract may be terminated or amended by agreement of the parties.

6.2. By agreement of the parties, the rented car is priced in rubles. This assessment is taken into account when indemnifying for damages.

6.3. In all other respects that are not regulated by this agreement, the parties are guided by the current legislation of the Russian Federation.

6.4. The contract is made in two copies, having equal legal force.

Many companies solve the problems of delivery of goods, transportation of personnel and other transportation by renting vehicles. In this case, the lessor is another legal entity or an individual entrepreneur who this moment V own car does not need. At the heart of a car rental transaction is an agreement between legal entities. This document is drawn up in any form, does not require mandatory registration and legal certification. Can be concluded lease agreement, which provides not only the provision of a car, but also the services of a driver.

Features of the contract between legal entities

Renting a car allows the company to organize transportation, including passenger transportation, allocate a car to seconded employees, solve the issue of representative transport without significant costs for the purchase and maintenance of the fleet. At the same time, rental costs, documented, are taken into account in the formation tax base. The process of registering a lease, when legal entities or individual entrepreneurs act as parties to the transaction, begins with the collection of the necessary documents:

  • Copies of the charter of the company, to which all changes and additions are attached. Each page must have the seal of the tax authority on registration;
  • Confirmation (copy of minutes of the meeting) of election, appointment (copy of order) CEO or another person who has the right to conclude lease agreements;
  • A copy of the power of attorney or other document that confirms the authority of the director or other person concluding the transaction;
  • Documents for the car (registration certificate, registration certificate, service book if the car is under warranty, etc.) and a copy of the TCP;
  • Requisites for transfer rent.

The lessor organization reflects in the financial statements the profit received from renting a car and pays taxes on it. When forming the tax base, the costs of paying transport tax, mandatory and additional (if necessary) insurance policy. If a rental car with a crew is provided, then it is the lessor who pays for the work of the driver. All other nuances of the transaction are prescribed in the agreement. The content of the document depends on the type of lease: with or without a crew.

Lease agreement for hiring a car without a crew

This agreement provides for the transfer to the tenant of the car without the services of a driver. In this case, most of the repair costs (including capital repairs, unless otherwise provided by the clause of the contract) are borne by the tenant. He also pays for fuel, parking, dry cleaning, washing, etc. All payments are documented for accounting. The contract, the form of which can be downloaded from the link, states:

  • Details of the parties to the transaction;
  • Characteristics of the car (without them, the contract is considered not concluded);
  • Terms of rent (terms, method and amount of payment);
  • Responsibility of the parties;
  • List of documents that are attached.

Additionally, restrictions (on mileage, transportation, sublease) or other conditions for the operation of the car may be introduced, conditions for extending or early termination of the contract may be prescribed. A separate item stipulates payment and types of insurance policies. The lease agreement cannot be in conflict legislative acts Russian Federation, and all disputes that go beyond the scope of agreements are resolved in court.

Lease agreement for hiring a car with a crew

Such a document provides for the provision of services for the management and maintenance of a rented car. In accordance with this condition, the lessor bears additional expenses for the payment of the driver, maintaining the rented property in proper condition, paying for insurance policies and all damages that may arise due to the actions of the crew or vehicle malfunctions. The tenant, if there are no special instructions in the contract, pays for fuel and Consumables. Naturally, this type of transaction differs significantly in cost and execution of the contract, the form of which can be downloaded from the link. Included in the document special item about management and maintenance rental object. It also prescribes the requirements for the crew (driving experience, age, possession of a car license with open category and etc.).

The lessor manages the crew, draws up monthly and together with the lessee certifies the act on the provision of services. The tenant has the right to demand a replacement of the driver if he does not meet the requirements specified in the contract. Payment for rent and services is carried out separately in the terms provided for by the relevant clause of the contract. Contractual obligations of the parties are sealed and signed. If one of the parties acts by proxy, then it must be attached to the contract and included in the list of documents.

By car rental agreement, from the point of view of the current civil legislation, the landlord undertakes to provide the tenant with property for a fee for temporary possession and use or for temporary use. A vehicle, as an object of a lease agreement, has its own peculiarities in legal regulation.

To date, the law provides two types of vehicle rental: "with crew" and "without crew".

The first type is distinguished by the fact that in addition to providing a car to the tenant (that is, the one who rents the car), management services and services are also provided. technical operation vehicle. Simply put, along with a car, a person temporarily acquires his own driver, who also monitors the condition of the car. Since renting with a crew is not so common, let's dwell on the second type - the conclusion of a conventional contract for the temporary possession and use of a car.

Car rental agreement form

The car rental agreement must be concluded in a simple written form. By law, the presence of a notary and witnesses at the signing of a contract is not prerequisite. However, if you want to play it safe, it is better to invite a couple of witnesses (do not forget to mention them in the text of the contract) or certify the agreement with a notary.

It should be noted that often a car rental agreement is often confused with the issuance of a power of attorney to drive a car. By their legal nature, the issuance of a power of attorney and the transfer of property for rent are different transactions. If you do not delve into the theory, then we can distinguish the following difference between concluding a lease agreement and issuing a power of attorney:
1. All actions of a person acting under a power of attorney in relation to a vehicle are performed not on his behalf, but on behalf of the owner;
2. The form of the lease agreement, in contrast to the power of attorney, provides for the possibility of imposing on the tenant specific obligations for the maintenance, management, technical operation of vehicles, as well as the possibility of holding the tenant liable for failure to comply with the terms of the agreement;
3. The tenant is solely responsible for the damage caused to third parties, and in practice there are big problems in bringing the person who drove the car by proxy to liability.

Thus, from the point of view of protecting the interests of the owner of the car, it seems more preferable not to issue a power of attorney, but to conclude a car rental agreement.

Rights and obligations of the tenant

In accordance with articles 644-646 Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the tenant is responsible for:
- maintaining the proper condition of the rented vehicle, including the implementation of the current and overhaul;
- management transport vehicle and its operation;
- payment for insurance of the car itself and its own motor third party liability;
- payment of expenses for the maintenance and current operation of the vehicle.

Vehicles are often leased for commercial use. That is why the legislator went towards the tenants and gave them the right to sign without the consent of the landlord sublease agreement(that is, on your own behalf to rent a car to other people). However, the agreement may provide for the need to obtain the consent of the lessor to sublease the car. Also, the tenant has the right, without the consent of the owner of the car, on his own behalf to conclude transportation contracts and other contracts with third parties, if they do not contradict the purposes of using the vehicle.

It should be noted that, in accordance with Article 611 of the Civil Code of the Russian Federation, property is leased with all its accessories and related documents (keys, technical passport and so on.). If such accessories and documents have not been handed over and the lessee cannot use the car without them, or is largely deprived of what he had the right to count on when concluding the contract, he may demand that the accessories and documents be provided to him or that the contract be terminated, as well as compensation for losses. In the event that the landlord transferred the property to the tenant without documents, the absence of which excludes the operation of the leased object, the rent is not subject to collection.

Rent

In accordance with Article 614 of the Civil Code of the Russian Federation, the lessee is obliged to pay the fee for the use of the rented vehicle in a timely manner. The procedure, conditions and terms for paying the rent are determined by the concluded car rental agreement.

In most cases, the rent is set in the form of payments defined in a fixed amount, which are made at a time or periodically, however, the lease agreement may establish that the lessee transfers products, goods to the lessor, performs any work or provides services on account of the rent. The cost of products, works and services is included in the rent.

Rent amount may be changed by agreement of the parties within the time limits specified in the agreement, but not more than once a year. This should be addressed Special attention, because, unfortunately, practice shows that this rule is often violated.

Responsibility of the parties to the car rental agreement

Like a man temporarily in possession of the source heightened danger, the tenant is solely responsible for the damage caused by the car (its mechanisms, devices, equipment) to third parties.

In the event that damage is caused to the car through the fault of the lessee, the responsibility to the insurance company in which the car was insured will be borne in full by the lessee.

In case of other violations of the terms of the agreement: late payment of rent, failure to fulfill repair obligations, etc., the parties may independently provide for liability in the form of fines and penalties for delay and other violations of the car rental agreement.

In conclusion, it should be noted that in the case of a lease individuals cars in specialized companies usually a rental agreement will apply, which is legally somewhat different from a lease agreement. .

The most preferred process for driving cars is renting, moreover, it can be purchased for a smaller amount than in a large amount for buying a car as a whole. In addition, sometimes a car may not be required, and there is always no space in the parking lot. This is where issuing organizations help technical means for rent.

Why do you need a car rental agreement?

You can transfer the vehicle to an authorized person only if you have a power of attorney. This documentation is issued by the owner of the technical device, and can also be signed only by him. And only thanks to this option, the owner may find himself in the following problem situations:

  1. Fines are usually recorded by cameras. Their work is carried out automatically, so the receipt comes in the name of the owner, and only he should pay directly.
  2. Of course, there is an option where a trustee himself can discuss with the traffic police that at the moment the car belongs to him, that is, he often uses the vehicle. But sometimes a trusted person refuses to go to the traffic police for some reason.
  3. As soon as the fine is accumulated in the amount of more than 10 thousand rubles, the owner of the car may be without driving license and only because of the accumulated debts.
  4. If during an accident a trusted person is hiding, then it is the owner of the car who may lose his rights.
  5. It is the responsibility of the owner to repair the vehicle after an accident. But there are times when the owner of the vehicle proves his innocence. And yet here you will have to try and be nervous.
  6. If a trusted person is caught in a state of intoxication, moreover, without the right to do so, then the owner of the vehicle will be punished for the direct transfer of control. In this case, a fine is imposed from 30 thousand rubles. Also, the driver loses his driver's license for up to a couple of years. If at the same time a drunk driver gets into an accident, then it is the owner who pays the damage to another car.
  7. Driving by a trusted person may damage important technical elements. For example, after driving tens of thousands of kilometers, the engine usually fails, this is another additional waste of money.

Car rental agreement between an individual and an organization (legal entity)

But the power of attorney has many disadvantages, so many choose to rent a car. It will take only a few minutes to draw up a contract, but you will be sure that the car will be in good condition. The correctness of filling out the contract can be seen in the proposed sample.

Truck rental agreement between legal entities

Optional with rental ordinary car you can rent truck. In addition, on it you can earn endlessly and pay on time rent payment. This is the only convenient process that can make life easier for everyone in the future.

Drawing up a lease agreement between an individual and an individual entrepreneur

Any drawing up of a contract for the lease of technical equipment between individuals and individual entrepreneur carried out in writing. In our article, you can consider the finished form of the contract, but if possible, you can write the contract yourself. In addition, you have the right to remove some items that you may not like, you can also add Additional information according to personal requirements.

Car rental agreement between individual entrepreneur and individual entrepreneur

In any contract, regardless of the representatives of the parties, it will be necessary to specify the following:

  1. The total cost of the car. This amount can be chosen jointly when completing the agreement.
  2. The main period for a certain time of transfer of technical means. The tenant is solely responsible for transport.
  3. Assignment of payment for rent, as well as accuracy regarding changes in payments.
  4. The need of the tenant for the expenditure associated with vehicles. In addition, we can talk about paying a fine for damage in an accident, when repair work car for the entire rental period. All of the above steps will have to be carried out at the expense of the tenant.

Due to this, the conditional contract differs from the power of attorney, which will have to be signed by both parties. It is also necessary to draw up an act for issuing a car for rent.

All the basic requirements for the owner of the vehicle will help to avoid any Negative consequences. For example, if a fine comes to the name of the owner, then he applies to the traffic police department with an agreement, as well as an act of acceptance and transfer, where he will have to prove that he did not use the transport at the moment.

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