An individual leases a car to a legal entity taxes. How is taxation when renting a car from an individual entrepreneur? Where will the cars be parked?

The taxation of car rental from an employee in 2018 remains a topical issue. In this article, we will consider the possible options for this transaction, and also choose the most profitable case from a financial point of view.

Rent a car from an employee of the company without a crew

Consider the taxation of renting a car from an employee of an enterprise. This is dedicated to Art. 642 of the Civil Code of the Russian Federation. It is necessary to conclude a vehicle rental agreement (hereinafter referred to as the TC) in writing with the employee. According to Art. 644-645 of the Civil Code of the Russian Federation, the tenant is obliged to ensure the safety, repair and management of the vehicle on his own. The lease agreement can provide for who will pay for insurance and fuel, as well as operating expenses, such as parking. An act of acceptance and transfer of the car must be drawn up to the contract.

In this case, the tenant-organization acts as a tax agent for personal income tax, therefore, no later than the next day after the day the rent is paid to an individual, it is obliged to transfer the amount of personal income tax to the budget (clauses 1 and 6 of article 226 of the Tax Code of the Russian Federation).

Insurance medical and pension contributions, as well as social insurance contributions under a car rental agreement do not need to be paid (clause 4, article 420 of the Tax Code of the Russian Federation).

Enterprises on the OSNO may include rent as part of the expenses (subparagraph 10, paragraph 1, article 264 of the Tax Code of the Russian Federation). Also, all economically justified and documented expenses for insurance, repairs, management and gasoline can be taken into account if the party bearing these costs is the tenant according to the lease agreement.

Enterprises on the simplified tax system "income minus expenses" can take into account the amount of rent in expenses (subparagraph 4, paragraph 1, article 346.16 of the Tax Code of the Russian Federation), as well as the amounts for the maintenance, repair and compulsory insurance of a rented car, if these expenses are documented.

The use of online cash desks when renting a car

According to the new version of the law "On CCP" dated May 22, 2003 No. 54-FZ, the calculation is the receipt and payment of funds in cash or in a non-cash manner for goods, works, services (paragraph 20, article 1.1 of Law 54-FZ), and the use of cash registers when making settlements is mandatory for all organizations and individual entrepreneurs (clause 1, article 1.2 of law 54-FZ). Thus, when transferring funds to an employee on account of paying rent under a vehicle lease agreement, the organization must punch a cash receipt.

An exception, valid until 07/01/2019, is if the payment was made at the bank through a cashier-operator (clause 4, article 4 of the law dated 07/03/2018 No. 192-FZ). However, it is worth making a remark that the interpretation of the provisions of the law 54-FZ is diverse. Until now, experts and specialists from the Federal Tax Service and the Ministry of Finance have not come to a consensus on the need to punch a check under GPC agreements. At the moment, it is safer to break the check, especially if the company is already using online cash registers.

Contract for the rental of a vehicle with a crew

There is a vehicle rental agreement with a crew - taxation in this case will be slightly different. This type of agreement is described in Art. 632 of the Civil Code of the Russian Federation. According to Art. 634 of the Civil Code of the Russian Federation, the costs of maintaining and repairing the vehicle are borne by the lessor. The rest should be spelled out in the contract. The payment consists of two parts: payment for the rental of the vehicle and payment for the provision of services for the management of the vehicle.

When concluding a rental agreement for a vehicle with a crew with an employee, the enterprise is a tax agent for personal income tax on the same grounds as when renting a vehicle without a crew. Therefore, for the entire amount of the contract, it is necessary to accrue personal income tax and transfer it to the budget.

Contributions are calculated differently. If the rental fee is clearly allocated in the contract, then insurance premiums may not be charged for this amount (clause 4 of article 420 of the Tax Code of the Russian Federation), and the payment for the provision of services for the management of the vehicle is subject to contributions (clause 2 of article 420 of the Tax Code of the Russian Federation). Therefore, it is better to prescribe these costs separately in the contract, and not as a single amount. Otherwise, it is quite likely that additional insurance premiums will be charged for the entire amount of the contract.

The cost of commercial operation of the vehicle can be taken into account in the costs of OSNO. The obligations of the landlord and tenant must be clearly stated in the contract. If the contract states that certain costs are borne by the tenant, then he takes them into account in expenses, provided that they are supported by documents. With the simplified tax system, not all expenses can be taken into account for calculating the tax (for example, parking costs or CASCO cannot be taken into account). A complete list of accepted expenses under the simplified tax system is given in Art. 346.16 of the Tax Code of the Russian Federation.

Don't know your rights?

Rent a car with a crew from IP

The lessor can be an individual registered as an individual entrepreneur. The issue of taxation when renting a car with a crew from an individual entrepreneur is completely removed from the tenant organization. Tax on rental income is paid by an individual entrepreneur in accordance with the taxation system applied by him. As for insurance premiums in terms of paying for services for driving a vehicle, here, too, an individual entrepreneur pays them independently in a fixed amount as part of his business activities, if he himself is a driver. If there is hired personnel in this position, the individual entrepreneur pays insurance premiums in the general manner as an employer.

The tenant organization recognizes the expenses for renting a car from an individual entrepreneur in the same manner as for renting a car from an individual.

Rent a car from an individual entrepreneur without a crew

When renting a car from an individual entrepreneur without a crew, the taxation is as follows: income tax and insurance premiums are paid by the individual entrepreneur himself as part of his business activities.

The same applies to the issue of recognizing lease costs from the lessee: the situation is similar to the previous cases considered. It is possible to recognize economically justified and documented costs, and with the simplified tax system - included in the list of permitted costs.

It is worth mentioning separately the moment of online cash registers. According to the law 54-FZ, a check must be punched when making settlements between legal entities and individual entrepreneurs in the case of settlements in cash or with a bank card. Thus, when paying for a car rental to an entrepreneur in cash or by transfer from card to card, it is necessary to punch a cash receipt. If there is a desire to avoid the use of cash registers, it is necessary to pay for the rent by bank transfer - by transferring funds from the settlement account of the tenant organization to the settlement account of the entrepreneur-landlord.

Compensation for the use of personal property

Another type of payment for using an employee's car is compensation for renting a car from an employee - we will describe taxation below. The payment of compensation is regulated by Art. 188 of the Labor Code of the Russian Federation. For its eligibility, it is necessary to conclude a written agreement between the employee and the employer in the form of an additional agreement to the employment contract. Compensation can only be paid to the employee - the owner of the car, whose job responsibilities include transportation.

The director issues an order for the payment of compensation, where its amount is indicated. Compensation means material compensation for the wear and tear of the car and the costs associated with the operation of the car. The amount of compensation is not limited by law, but when assigning an amount, one should proceed from common sense considerations: take into account the degree of wear and tear of transport and the frequency of its use. Compensation can be paid only with documentary evidence of the fact that the car was used for official purposes, and not for personal purposes. A waybill can serve as such confirmation.

Compensation for the use of personal vehicles is not subject to personal income tax and insurance premiums (letter of the Ministry of Finance of the Russian Federation dated January 23, 2018 No. 03-04-05 / 3235).

Compensation can be included in the costs of OSNO and USN (subclause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation) within the limits established by law: depending on the engine size, the rate will be 1,200 rubles per month (less than 2,000 cc) and 1,500 rubles per month (over 2000 cc). Compensation in excess of the specified limits in income tax and STS expenses is not taken into account.

Who pays transport tax when renting a car

An important question: who pays the transport tax when renting a car? From Art. 357 of the Tax Code of the Russian Federation, we see that persons on whom vehicles are registered are recognized as taxpayers. When renting a car, it is not necessary to re-register it to another owner, so the answer to the question is unambiguous: when renting a car, the lessor is subject to transport tax. Another thing is that the amount of this tax can be taken into account when calculating the amount of rent for using a car.

The transport tax is a regional tax, therefore the rates and the reporting procedure are determined by the regions within the framework established by the Tax Code of the Russian Federation. Individual entrepreneurs pay this tax as individuals, that is, they do not calculate it themselves and do not submit reports on it.

Renting a car by an individual entrepreneur

The taxation of renting a car from an individual entrepreneur is as follows: an entrepreneur pays income tax (personal income tax or tax under the simplified tax system) from renting a car according to his taxation system (if he applies OSNO, then you must also pay VAT), as well as fixed insurance premiums for myself.

If a car rental agreement with a crew is concluded, taxation changes only if there are employees. That is, if the individual entrepreneur himself acts as a driver, the payments are similar to payments for renting without a crew. If the driver is an individual entrepreneur, then from the wages accrued to this employee, the individual entrepreneur pays all social insurance premiums and personal income tax as an employer. At the same time, the IP also pays fixed insurance premiums for itself.

Depending on the obligations specified in the lease agreement, the sole proprietor lessor can take into account documented costs in his expenses in accordance with his taxation system.

Rent a personal car of the CEO

It is possible to conclude a rental agreement for a personal car with the director of an LLC - taxation in this case will not have any features, since the director is the same employee.

It is worth noting that in order to avoid excessive attention of the tax authorities to this transaction, the rent must correspond to the market. If the LLC has several founders, then the minutes of the general meeting of participants will be required for the approval of the interested transaction. If the CEO is the sole founder, then there will be no obstacles to concluding a lease agreement, since at least one person from both sides will sign this agreement, but on the part of the LLC, he will act on behalf of the organization, and on his own - on his own behalf.

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Comparative table of the tax consequences of car rental for an organization

Renting a car is the delivery of a car for use with a preliminary or subsequent payment at a previously agreed rate. This service appeared relatively recently in our country, but recently it is gaining more and more popularity, both among businessmen and ordinary citizens traveling on a trip. Traveling by car allows you to significantly save time on moving around the city and beyond. In addition, there is a cost savings, because using the services of a taxi, you will have to overpay for the time the driver is waiting for you.

But renting a car from an individual entrepreneur has its own nuances and features. Leasing a personal car by an individual entrepreneur is not prohibited by current legislation. An individual entrepreneur who is an individual can also use his personal property as part of his business activities. Thus, renting out one's own property is a legal activity. If an individual entrepreneur works in an organization and she rents a car from him, then payment of compensation for the use of a personal car for official purposes is made when the work involves frequent business trips. Compensation involves the repayment of the cost of repairs, fuels and lubricants, maintenance, wear and tear. But the IP itself is not entitled to pay compensation for expenses, as well as conclude a lease agreement with itself. If, at its cost, an auto IP is a fixed asset, then it is taken into account as part of fixed assets.

According to article 346.26 of the Tax Code of the Russian Federation, entrepreneurs providing road transport services can apply the taxation system in the form of UTII. An individual, in particular, an individual entrepreneur, is entitled to carry out such activities only if he has the right of ownership or use, possession and / or disposal of the vehicle provided for rent. All relations between the tenant and the landlord in the field of transport services are regulated by Ch. 40 of the Civil Code. When providing services of this kind, it is mandatory to draw up an agreement between its parties. The main points of the agreement are:

1. Mandatory indication of all IP data, number and date of issue of the certificate of registration with the tax service.
2. Indicate the purpose of renting a vehicle.
3. Control over the technical condition of the car is carried out by the lessor.
4. The lessor shall allocate the expenses for the maintenance of transport, unless the repair was required due to the fault of the lessee.
5. The lessee makes repairs and changes in the parameters of the car only with the written consent of the lessor.
6. Determination of the amount of rent for the use of a car (in numbers and words).
7. The tenant undertakes to pay the rent in a timely manner within the agreed timeframe.

Renting a car from an individual entrepreneur is considered legal from the moment the contract is concluded. The contract can be extended for any period agreed by both parties. It is drawn up in two copies, having the same legal force.

If a car is rented from an individual entrepreneur together with the crew, then its members are employees of the lessor, they fulfill only his requirements and orders that relate to the operation and repair of the car. The lessor pays the crew wages, unless otherwise specified in the contract.

Renting a car from an individual entrepreneur without complying with the terms of the contract provides for the accrual of penalties and fines. They are charged for each day of delay in the current payment. The agreement may also stipulate the possibility of sublease - the transfer of a rented car to third parties for use in order to obtain commercial profit.

Thus, renting a car from an individual entrepreneur by an individual, another individual entrepreneur or an organization provides for the conclusion of an agreement, in the clauses of which the rights and obligations of the parties, the procedure for paying for rent, compensation for losses and other nuances of using the vehicle will be clearly stated.

Do you want to start a car rental business? Then read the detailed instructions from the first person from the owner of the car rental point Natalia Starikova.

Car rental is a business of providing vehicles for temporary use.

Subjective view

Before getting into car rental, my husband and I used car rental services ourselves for many years. Be it Moscow, where we lived at one time, renting an apartment, St. Petersburg, the Black Sea coast, where the presence of four wheels makes the rest much more interesting and varied, or my hometown, where we periodically fly to visit.

Communicating with people who rented cars to us, we gradually became imbued with a desire to start this type of business, especially since the information they shared made it possible to avoid the mistakes of many novice car rental companies. Perhaps the idea of ​​owning a car rental point would have remained in the plans, if not for a combination of circumstances.

A maternity leave, a mortgage, and a car loan are wonderful in isolation, because they mean a family, a separate apartment, and a new car. But all together, these three phenomena become a very heavy burden that falls entirely on men's shoulders. Shortly before I stopped working, we bought me a car that was to be paid for over three years.

Once, having calculated how much money remains after paying all the contributions, I made a site on my knee about a new car rental in our city and posted several free ads on city boards. The calls went pretty quickly. Naturally, I explained to the callers that all the cars were in overclocking, and there was only one available. Most found it too expensive, but there were those who were satisfied with everything. A month later, I calculated the results, in 30 days the car brought one and a half monthly payments. A month later, we bought two used budget foreign cars, and things started to go well.

The truth of life: car rental market statistics

What is the car rental market like today? What kind of money is spinning there, and who uses car rental services?

For a long time it was almost impossible to find reliable information on these issues. After a long search, I found a press release from a large marketing agency in FOLIO Research Group, whose specialists researched the car rental market in the first half of this year and published some results.

So, in 2012, 27,200 cars were leased in the country, of which 76% were in Moscow and St. Petersburg. The market volume amounted to 21.8 billion rubles.

It turns out that one car brought its owners an average of 21,800,000,000 / 27,200 / 12 = 68 thousand rubles. per month. Considering that this includes expensive limousines and business-class foreign cars for corporate clients, the figure looks plausible.

The share of individuals (who took cars not for special occasions) among the customers of rental points amounted to 16%. It turns out that outside the two capitals, only 27200 * (1-76%) * 16% = 1044 cars! All over Russia! In my opinion, this speaks of the huge potential of the market.

As for the structure of demand, it looks like this:

Statistics taken from Rossiyskaya Gazeta. The survey was conducted three years ago, but little has changed in that time. As then, today, most customers turn to car rental to rent a replacement car when their own car is being repaired, or the old one has been sold and the new one has not arrived yet.

Car rental as a business from my point of view

I think car rental is a great business idea.

1. First, she does not require high investments. You can start with a couple of cars and expand gradually. And a fleet of 10 cars will allow you to have a sufficient level of well-being and do only your favorite things. In the absence of force majeure circumstances, you invest only once in the purchase of a car itself. After that, it remains to pass the inspection in a timely manner and pay for insurance. And when the car has worked out a certain amount of resources (in 2-3 years), you can sell it (in the worst case, for spare parts, but they are also not cheap).
2. Secondly, she does not require a lot of time. You can run a business and work at the same time at the main job. During the day you answer calls, and after 18 hours you only need to drive to the parking lot a couple of times to receive and return cars.
3. Third, she does not require unique personal qualities and professional skills. You don't have to be a talented salesperson, be creative, or have a special ability to persuade. In our time, a car is an essential item, so the service will sell itself.

Legal issues

Organizational form

You can register as an individual entrepreneur or create an LLC. For a small car rental point, where one person is both the founder and the only employee, it is easier to register as an individual entrepreneur. Registration with the tax service itself will be much easier, subsequently you will not have to keep accounting records and follow the procedure for conducting cash transactions. As an individual entrepreneur, you can freely dispose of the money received.

Another point is related to taxation. You can withdraw the money earned by the LLC as a salary of yourself as a director (then you will have to pay another 13% of personal income tax) or as dividends (only once a quarter, in which case the personal income tax rate will be 9%). OKVED code choose 71.1 "Rental of cars".

For more information about all the organizational steps that you need to take to open your own business, read our material on how to open your own business. And the article what is better to open an individual entrepreneur or LLC will help you figure out which organizational form is best suited for your chosen activity.

Taxation

Car rental services allow you to choose from three special taxation regimes: STS 6%, STS 15% and patent system. If you purchase cars under a sale and purchase agreement, it is more profitable to pay tax under the 6% scheme on income. If cars are leased, it is more convenient to pay 15% of the difference between income and expenses, because lease payments reduce the tax base. Finally, you can buy a patent, its value is set in each region separately.

I am registered in Moscow, according to the law of the city of Moscow "On patent taxation", the potential income from the provision of rental services is set at 900 thousand rubles. in year.

The cost of the patent will be 900,000 * 6% = 54,000 rubles. in year. I show a lower income, I own cars by right of ownership, so it is preferable for me to pay 6% of the amount of income.

Do you want to know how to save on tax accounting? We bring to your attention an overview of the My Business online service, which allows an entrepreneur to independently manage all the accounting without resorting to professional accountants, and at the same time without spending a lot of time and effort on it.

Organizational problems

Let's move on to the most important - the details. As you know, it is in them that the devil hides. In relation to business, these are those, at first glance, secondary issues that sometimes you do not pay attention to. Communication with sales managers at Trade-in car dealerships, employees and owners of car rental points where I rented cars myself showed that it is precisely ignoring these “little things” that usually leads to the collapse of business ventures. And yes, they don’t write about this in articles flooding the Internet with examples of business plans written by people who have no idea about the features of the functioning of a company of a particular profile.

I'll tell you right away: I write only about what I know from the inside, that is, about the activities of a small company located in a prosperous city of regional significance in central Russia. Large metropolitan companies play by their own rules, which I know only theoretically.

Vehicle selection

The most important thing is to choose the models that will form the backbone of your fleet. In resolving this issue, you should focus on customer requests. People who want to rent a car from us fall into three categories. Most just want "something cheaper". This is understandable, given that the monthly cost of renting the cheapest car (taking into account all discounts) approximately coincides with the average wage (according to the State Statistics Committee in April this year, it amounted to 29,453 rubles).

A slightly smaller part wants "something cheaper with a gun". As a rule, these are women and young people who drove mechanics only during training. Considering that now they are allowed to take the driving license exam immediately on cars with a machine gun, the proportion of such clients will grow. Finally, 10 percent are ready to take any car, regardless of price. This is the most affluent part of the clientele, accustomed to driving good cars.

Which machines to choose for each of these customer groups?

Five years ago, the lowest price segment was densely occupied by domestically produced cars. Very large players with fleets consisting of hundreds of VAZ cars worked on the Moscow market. These companies could afford to provide services at very low prices. We ourselves sometimes took a nine for 700-800 rubles per day to Eleks-Polyus, and classics could be found for 500-600 rubles per day.

Now it is not profitable for a rental company to buy domestic cars. Tariffs remained at the same level, but the price of a car has grown very much. A used Lada Grant will cost one and a half times more than a Daewoo Nexia of the same year of manufacture, but you can rent it for a maximum of a thousand rubles (the reputation of the Zhiguli has not disappeared anywhere).

Therefore, it is better to make the backbone of the fleet of budget foreign cars. Usually Daewoo Nexia, Chevrolet Lanos (now ZAZ Chance) or Renault Logans are purchased for these purposes. In my opinion, the Daewoo Nexia is the optimal model. At one time, we took Lanos several times and were very unhappy with the voracity of this car (in the city it “ate” up to 14 l / 100 km).

Renault Logan has now risen in price a lot, and the “fragility” of this car makes it unreliable. Just the other day in the cabin I listened to a story about a man who bought 15 new Logans. All his cars did not last even a year. Remember: people who take a budget car will not save it. Nexia- it is the most durable machine in conditions of intensive use.

One more moment. It is better to take a used car, at the age of 2-3 years. A three-year-old Nexia costs almost half the price of a new one (after the end of the warranty period, the car loses sharply in price), which means it will pay off twice as fast.

Of the cars with a gun, budget Koreans are best suited. A three-year-old Hyundai Accent costs around 300 thousand, ZAZ Chance with an automatic transmission will cost the same.

As for cars for dear customers, the choice is yours. I believe that it is pointless for a small rental company to buy a car specifically for this category. If a person calls who is used to driving good cars and is ready to pay for it, then I offer him my personal car.

The subtleties of doing business

In this section, I will talk about the most “problematic” moments of car rental operation. So, you have chosen and bought the cars, now they need to be insured. And then the surprises begin. If there are no problems with OSAGO (be sure to set “unlimited number of drivers” in the options), then it is almost impossible to make CASCO for a rental car. Most large insurance companies officially refuse to insure cars intended for rental, and if they do, the rate can reach 40% of the market value of the car.

What to do?

Choose the cheapest contract. This year, the Supreme Court of Russia finally protected drivers from insurers and issued a ruling that the insurance company is obliged to reimburse the cost of a stolen car, regardless of where the documents for the vehicle were located and who was allowed to drive the car at the time of theft.

Be sure to install a tracking system in each car. This is a device that tracks all the movements of the car and sends information about its location to your phone at regular intervals. The cost of such an apparatus is 5-10 thousand rubles. depending on the model. A well-hidden beacon will not only help to quickly detect the car in case of theft, but will also let you know if the client has violated the territorial restriction and left, for example, to another area, which is prohibited by the contract.

Where will the cars be parked?

If the total number of cars does not exceed 10, and at the same time at least half of them are on the road, it is best to keep unoccupied cars in an open parking lot at a large shopping or office center. It is good if it is located near the railway and bus stations, because many customers come from neighboring cities. Another option is to rent parking spaces in a paid park and ride.

Next stage - advertising people need to know about your company. It is now generally accepted that the best way to promote a small business is to create an advertising website. Of course, a beautiful website will be a good help, but in a small town, most people (including my husband) first look at the "services" section in the local advertising newspaper if necessary.

Submit an ad in the newspaper, which is delivered to mailboxes every week, pay for a VIP ad with a photo in Hand to Hand (most new clients come to us from there) and Avito. Another effective way to promote is to register in all sorts of local yellow pages. At least when I search for “car rental in city N”, city industry directories are shown first.

Now that customers have come to you, you need to take measures to minimize the risks. To do this, answer a few questions.

• Firstly, will you rent cars to residents of other areas? Many rental companies refuse to serve non-resident customers, motivating the decision by the reluctance to subsequently look for their car in remote regions. In my opinion, this is a fear from the series "I blow on the water." I myself, when I come to my parents or on vacation, I rent a car, for this, such services are intended. A law-abiding person will adhere to the terms of the contract under any conditions, and the issue of registration will not stop a potential offender.
• Secondly, what daily mileage limit will you set? The standard limit is 200 km. This border helps weed out taxi drivers who take the car to bomb. However, they usually warn about this immediately. Do you need such clients? If the car is old, and the person is ready to pay at an increased rate, then why not? Another nuance is the territorial limitation. By default, the machine is operated in only one region. If the client immediately warns that he needs to go to the neighboring region, then we meet him halfway without raising prices.
• Third, will you rent cars to young drivers, that is, people under 21 years old and with a driving experience of less than 3 years?

The last question is related to pledge. Usually, a rental company, when providing a car, withholds a certain amount from the client (5-10 thousand rubles), which serves as a guarantee in case of minor damage due to the fault of the driver and the need to pay fines from the traffic police. If the client asks, we agree to provide a car without a deposit, increasing the rate by 20%.

fines for violating the rules of the road is a separate conversation. We had clients who received three notifications per day. Include in the contract a clause on the obligation of the tenant to pay a fine within 10 days (otherwise, an obligation to pay a penalty of 300% arises).

If you have a contract, you don't have to worry about fines at all. The Administrative Code states that the owner of the vehicle is not liable if another person was driving at the time of the traffic violation.

How is a car rental from an individual entrepreneur carried out, taxation for this type of activity? These questions are now of interest to many people. Going on a trip to another country or city, there is a need to move around the territory, sights, streets with comfort and without problems. It is convenient to do this in your transport, as taxi services will be expensive, and it is indecent to often turn to waiting for the driver. However, if it is not possible to travel by car, for example, in a country overseas, or there is no car at all, you can resort to rental services.

How to rent a car

Renting a car means using a vehicle that belongs to another owner, with his consent, for a certain amount of money paid before or after using the car. In Russia, the possibility of renting a vehicle from an individual entrepreneur, the taxes that are charged at the same time, appeared not so long ago. This type of service very quickly became widespread not only among people who want to go on a trip, but also among people doing business.

When renting a car to an individual entrepreneur, taxation should take into account some details and distinctive points of this business:

1. A private entrepreneur can rent out his personal car, and this will not be any violation of the law.
2. An individual entrepreneur can also use his car for any type of economic activity, since he is considered an individual. All this speaks of the legitimacy of renting out your property.
3. If a businessman is an employee of a company that rents his personal vehicle to solve work issues, compensation for him will be accrued when the company makes business trips on this car.
4. The concept of compensation includes payment for car service, repair work, maintenance, gasoline.
5. An individual entrepreneur cannot compensate for the costs himself, as well as draw up a car rental agreement for himself.

The Tax Code also regulates the issue of renting a car from an individual entrepreneur. So, if an individual entrepreneur rents out his personal car, a businessman can pay a single tax on imputed income. Only the person, in this case, the entrepreneur, who owns the car, owns or has the right to dispose of it, can provide a vehicle rental. Between the person who rents the car and the person who is ready to pay for the use of transport, relations arise between the lessor and the lessee, which are also regulated by law, in particular the Civil Code of the Russian Federation.

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How to conclude an agreement

It is legitimate to talk about the relationship between the landlord and the tenant when these persons entered into a lease agreement.

The contract contains a number of provisions that must be specified. The document includes a complete list of information about the individual entrepreneur, the number and date when the certificate of registration with the tax authority was issued. The purpose for which the vehicle is rented must be noted.

The lessor guarantees control over the condition of the car, as well as the costs of its maintenance, unless the car needs to be repaired due to the actions of the lessee. Only the written permission of the person renting the car can allow the lessee to carry out repairs and any changes in the technical condition of the car. The document must clearly indicate the amount that the tenant will have to pay for the use of transport. The amount must be written both in numbers and in alphabetical format. The tenant is obligated to make payment within the specified period.

As soon as the contract is concluded, the transaction is considered legal. Changing the terms of the service is possible with the consent of the landlord and the tenant, and the document itself is duplicated. Each of the parties to the agreement receives its own copy, which has the same legal force.

It is possible to rent a car with a crew, which means the presence of a certain circle of people working for the lessor. They are assigned the obligation to repair the car and any other requirements put forward by the IP for the operation of transport. The work of the crew is usually paid by the person renting the car, unless a separate clause is provided for in this regard in the contract.

If any of the conditions written in the paper are violated, the tenant pays a fine, and if the deadline for paying the rent is violated, pennies are charged, growing every day from the moment of delay. Sometimes the agreement mentions the possibility of sublease, which provides for the transfer of the vehicle to other persons in order to obtain any profit of a commercial nature.

All this means that renting a car from an individual entrepreneur is characterized by a number of nuances, the conclusion of a lease agreement, which obliges each of the parties to comply with the points of this document.

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Unified tax on imputed activity in matters of vehicle rental

The question of the system of taxation in the field of vehicle rental is still controversial. This is due to the fact that the tax on temporary activities in the provision of transport services, transportation of passengers and goods is paid by organizations or businessmen who own no more than 20 means of transport, whose purpose is transportation.

While a car rental agreement with an individual entrepreneur with a crew does not impose any obligations on the lessor to service the transportation of people or goods. This gives reason not to consider renting as a type of business in the field of transportation, and therefore not to tax this type of service with a tax on imputed activity. Thus, a person who rents a car with a crew does not pay a single tax on imputed activities, but falls under a general or simplified taxation system.

It should be remembered that in the contract the persons indicate the specific vehicle provided for use by the tenant. This introduces a distinction between the concepts of a lease agreement and a contract of carriage. The contract of carriage means that the person is transferred to the goods for transportation, the lease contract means the transfer of the means of transport. For this reason, the activity of an entrepreneur in transferring a car to rent should be subject to a general taxation system.

Not all organizations have their own fleet, sometimes you have to borrow vehicles from employees - or other companies.

We will tell you how to document the operation of a car for official purposes, and determine all the nuances of registering a vehicle rental for an LLC from an individual and a company.

Renting a car at an LLC from a private person - how to rent a car from an employee of the same LLC, or from an outsider?

Often the head of the organization offers to compensate the cost in cash to the owner of the car through a vehicle rental agreement.

In many cases, this reimbursement option becomes optimal and beneficial for both parties.

To rent a vehicle, you must follow these instructions:

1. Discuss all the important points of the lease

For example:

1. How long will the car be rented for?
2. Who else can use the car.
3. What will be the price of the deal.
4. How expenses will be reimbursed - with their calculation or a certain amount on a monthly basis.
5. What rights will the owner have for transport, what rights will the tenant have.
6. For what purposes will the transport be used - for the transportation of minors, for the transportation of documents, for the transportation of the head of the organization, etc.
7. How far will the driver travel?

There can be many questions, so be guided, depending on the activities of the company and the type of vehicle.

2. Prepare documents

Consider what papers the head of an LLC should have if the transaction takes place with an individual or legal entity.

Who is the contract with	What documents to provide?
Individual	A copy of the certificate of ownership. Copy of vehicle registration certificate. Checkup sheet. Insurance policy. A copy of the passport of a citizen of the Russian Federation. Copy of driver's license. Certificate from the bank indicating the details of the account.
Entity	A copy of the charter in the latest edition with all changes and additions (all sheets, including the last one with a tax inspection mark on the registration). A copy of the document (minutes, decisions) on the election of the sole executive body of the legal entity (general director, director, president, etc.). A copy of the document confirming the authority of the person signing the contract on behalf of the counterparty. All documentation for the vehicle, copies. Bank details.

It does not matter whether the citizen works in the company with which he will conclude an agreement. The procedure for concluding a lease agreement is the same.

3. Sign a rental agreement

There are 4 types of contracts under which the rental of vehicles is possible. About them

Determine which type suits you and draw up a contract. It should include all important points.

For example, the contract must include:

1. Rent price.
2. Payment order.
3. Rights and obligations of the parties.
4. The right to transfer the car to third parties.
5. Sphere of operation of transport.
6. Mileage limitation.
7. Landlord and tenant expenses.

The main types of costs that arise when renting a vehicle	Car rental agreement without a crew	Car rental agreement with crew
Vehicle management and maintenance services	Not provided by the landlord.	They fall entirely on the landlord.
Responsibilities for keeping the vehicle in good condition	Performed by the tenant.	Performed by the lessor.
Driver salary	The tenant pays for the work.	The lessor pays.
Car insurance and liability for damage that may be caused by this vehicle	Produced by the tenant.	Responsible for the lessor.
Costs associated with the commercial operation of the vehicle	By agreement of the parties.	By agreement of the parties.

You can write down in the contract any issues that concern you, and only after that sign the document.

Sample car rental agreement without a crew:

Ready-made form of a car rental agreement with a crew can be free

A ready-made form of a vehicle rental agreement from an individual can be free

A ready-made form of a vehicle rental agreement between legal entities without a crew can be free

A ready-made form of a vehicle rental agreement between legal entities with a crew can be free

4. Issue a car acceptance certificate

Write the document yourself - or contact a lawyer.

The form can be arbitrary, but - meet the requirements of the parties.

Ready-made form of the act of acceptance and transfer of the vehicle can be free

Try to indicate true data about the car, otherwise you will have to repair the transport yourself later (of course, unless otherwise specified in the contract).

5. Prepare documents confirming travel expenses

In order for the accounting department to accept your transportation costs, you need to document them.

Complete the following paperwork:

1. Receipts, checks, bills of lading, invoices.
2. If there is an agreement with the fuel company, then it is worth making a copy of it.
3. Receipts for parking fees.

Other documents may be attached. The main thing is that they reflect transportation costs.

Waybill sample:

An example of filling out a waybill:

A waybill is issued in the form established by the accounting department. Therefore, you do not need to arrange them yourself. Get the form and then fill in the data.

The nuances of renting a vehicle for an LLC from another LLC or individual entrepreneur - what to foresee?

There are no conditions for concluding a lease agreement with another company. All nuances are discussed by the parties and are prescribed in the contract.

For example, you should discuss:

1. With whom the contract will be concluded, with the head of the organization or its representative.
2. Whether the vehicle belongs to the company's fleet or belongs to a private person.
3. Will the vehicle be with or without a crew.
4. For how long is it planned to rent a car.
5. How the rent will be calculated.
6. How the rent will be paid, in what amount.
7. Who will be responsible for transport in case of accidents, road accidents.
8. What will be the rights of the parties to the car, who will be able to use it, etc.