Car leasing for legal entities. Leasing programs are presented

26.04.2019

Salon

In the article we will consider how to buy a car on lease. We will find out under what conditions the sale of new cars and trucks with mileage is carried out, and we will also figure out how to calculate leasing on a calculator. We have prepared for you a list of companies working with individuals, legal entities and individual entrepreneurs, and have collected reviews.

TOP-10 car leasing companies

Features of car leasing

Passenger cars and other vehicles is a service that combines the features of a loan and lease relations; not only the lessor and the lessee are involved here, but also the supplier (seller) of the property.

The scheme of buying a car on lease is quite simple. The cost of the car is fully or partially paid by the leasing company, after which the vehicle is transferred to the client for use, i.e. for rent with the right of subsequent redemption. The client repays the loan amount gradually, over a certain period. After paying the full price, he becomes the full owner of the property. Further, the client can sell the car bought on lease or use it at his own discretion.

Until recently, only legal entities and individual entrepreneurs could be clients of leasing companies. The property was acquired, as a rule, for commercial purposes. Today there is a new direction in leasing - the provision of services to individuals, including in the context of buying cars. The service is provided in Moscow and other regions of the country, subject to the presence of a branch of the selected company.

The price of a car is not significant for many leasing organizations, but most of them specialize in purchasing new cars.

The key condition of the transaction is the ability of the client to pay the cost of the car rented.

How to buy a car on lease

In order to lease a car, you need to choose a company with the most acceptable terms of the program. After that, you visit the organization's website and fill out an online application. IN electronic form you need to reflect the following information: Full name. (or company name - for legal entities), date of birth, contact details, your location, the subject of leasing (for example, a car), its cost and the amount of the advance payment.

After filling out, you send an application for consideration and wait feedback with a company representative. The manager will agree on some issues and, if everything is in order, will invite you to the office to conclude a deal. In some organizations, it is possible for an employee to visit a client. Next, you need to prepare a package of documents, on the basis of which the company decides to purchase a vehicle from a dealer or refuse to lease you.

If approved, you agree on the terms of the transaction, sign the contract and make an advance payment. The leasing company buys a vehicle that you can take away for your use.

How to calculate lease payments

The websites of leasing companies provide online calculators. With their help, you can calculate the terms of the leasing agreement in numbers: the amount of monthly payments, the total cost of leasing, taking into account the interest rate, the amount of the advance payment, etc.

For example, let's use the calculator on the Europlan website. At a cost vehicle at 1 million rubles, an advance of 20% and a leasing period of 60 months. the monthly payment will be 17,140 rubles.

Buying a car on lease for legal entities

Almost any commercial activity is not complete without the use of vehicles - cars, trucks, special equipment, etc. You can buy or rent a car. At the same time, leasing for legal entities persons - the best solution for buying a car.

The company has the opportunity to use transport in its activities without incurring significant costs, and also receives certain tax preferences. Purchased cars during the entire period of the contract are on the balance sheet of the leasing company. Standard leasing schemes allow you to profitably purchase not only new models, but also used cars, i.e. cars or used cars.

Car leasing allows businesses to conduct business as quickly as possible. All Required documents and transaction transactions are carried out, as a rule, within 2 - 3 days.

Buying a car on lease for an individual entrepreneur

Leasing provides an individual entrepreneur with a profit through the use of a vehicle for commercial purposes. An entrepreneur saves his own resources that can be directed to business development. The subject of the purchase is the property of the company, even if a used car was purchased on lease. The organization assumes the main part of the obligations.

The term of the transaction is from 3 to 5 years. Leasing payments are made by the entrepreneur on a monthly basis. Debt repayment schedules are generally quite flexible. At the same time, the registration of leasing often does not exceed 2 days.

Types of car leasing

The most common financial operating lease auto.

- This standard version when the company pays the cost of the vehicle, puts it on its balance sheet, and then transfers it to the customer for use. Upon expiration of the agreement and full payment of the cost, the property becomes the property of the customer.

Operating lease supports all of the above conditions, but does not involve the subsequent purchase of the vehicle. The property is transferred to the client on a lease basis. After the end of the transaction, the car is returned to the leasing company.

What cars can be leased

In leasing, you can purchase a new car, truck or used car, but on certain conditions. Vehicles are bought only in good condition, the period of its operation should not exceed 5 - 7 years.

Many companies cooperate with official dealers. With their help, you can buy a vehicle that will be available in the showroom. It is also possible to wait for a car made to order.

Benefits of car leasing

Using the services of leasing companies, you get the following benefits:

Favorable rates and prices.
tax incentives.
The speed of processing transactions.
accelerated depreciation.
Flexible debt repayment schedules.
No significant restrictions on models and types of vehicles.

Greetings, dear readers of the HeatherBober business magazine! The permanent author of the portal Eduard Stembolsky is with you again.

The theme of our new publication: car leasing for legal entities– representatives and heads of private companies and public organizations.

You will learn how to lease a car for legal entities, what are the conditions for car leasing and how to draw up a contract for the purchase of a car on lease.

Content

Car leasing for legal entities - general review, peculiarities
Advantages of car leasing for legal entities - calculation of which is more profitable: leasing or credit
How to buy a car on lease for legal entities - step by step guide
- Step 2. Collection of documents
Where to buy a car or truck on lease - an overview of the TOP-5 large Russian leasing companies
Conclusion

1. Car leasing for legal entities - general overview, features

Your company is actively developing, exploring new markets and needs to upgrade its fleet. The head of the company urgently needs to purchase a representative car. The online store has established sales and opens its own delivery service.

All of these situations (as well as many others) require the company to purchase vehicles. The company has several options for solving the problem. You can rent a car, you can buy it. Both options are quite expensive and will cost the company a penny.

There is an alternative solution: use the relatively new on domestic market service - car leasing for legal entities. Buying a car on lease for legal entities is a service that is relevant in all regions of the Russian Federation, promising to become even more in demand in the near future.

This financial instrument solves the problem of acquiring vehicles in the most efficient and cost-effective way. At a minimum, the company receives tax preferences (benefits), and ideally saves a decent amount of money.

Car leasing for legal entities allows you to implement the most ambitious plans of the company.

Standard schemes allow with minimal financial costs and in the shortest possible time to purchase the following types of vehicles:

new cars (including representative transport for company executives);
passenger second-hand transport;
freight transport - light trucks, trucks, dump trucks, tractors, trailers, semi-trailers;
buses;
special equipment (construction vehicles - truck cranes, excavators, graders).

The official definition of this financial transaction is as follows:

Leasing is a type of investment activity aimed at transferring property to other persons on fixed time with the right to repurchase the property.

If easier:

Leasing is a long-term lease, at the end of which you can purchase the leased property as a property.

You can learn more about what leasing is in our separate publication.

There are (typically) three parties involved in a financial transaction:

lessor (bank, leasing organization);
lessee (legal or natural person);
property supplier (seller, auto manufacturer or distributor).

The fourth participant is the insurer, the partner of the giving, less often the receiving party. All conditions of the leasing transaction - the size of the advance payment, the amount of monthly payments, the payment schedule - are prescribed in advance in the contract.

Large financial institutions often offer several options for leasing operations for commercial companies:

leasing with return of property;
leasing with the purchase of cars after the end of the transaction;
operating leasing is a long-term lease procedure with full technical maintenance of vehicles and the provision of other additional services;
other financial programs.

Leasing trucks and cars for enterprises allows you to do business as quickly and efficiently as possible: registration of cars in long term rental with the right to purchase is done quickly, does not involve a long consideration of the application and exempts the recipient company from paying property taxes.

An important nuance: individual entrepreneurs are not legal entities and must lease a car as individuals.

We have already written in more detail about car leasing in one of the articles on our website, you can also read this publication.

2. Advantages of car leasing for legal entities - calculation of which is more profitable: leasing or credit

We list the main advantages of leasing transactions:

The speed of execution of the contract - the recipient does not need to wait for a response to the application as when buying on credit, it is not required to provide additional collateral to the company.
tax incentives. VAT on payments is fully refundable.
Accelerated depreciation. For cars executive class some leasing firms have accelerated depreciation, which reduces income tax.
Leasing payments keep the investment attractiveness of the company. Transactions do not increase the debts of the firm and do not affect the balance of funds.
Favorable rates and prices. Because the this species the sale of transport is stimulated by car manufacturers, sellers and other interested structures, the policy of financial companies is aimed at encouraging leasing operations and providing legal entities with discounts and benefits.
Flexible payment schedule.
No restrictions on the brand, model, year of manufacture and type of vehicle for leasing.

Savings on taxes in such transactions are combined with the efficiency and variety of services provided. Often companies offer lucrative bonuses in the form of maintenance, seasonal change tires and payment for service in the event of a car breakdown.

Cars with an engine capacity of more than 3.5 liters (large) are often depreciated on an accelerated basis and transferred to the company's balance sheet with a minimum residual value.

Leasing conditions are discussed with each client individually. Representatives of companies acquiring cars may insist on some of their points or refuse some of the lessor's proposals.

As for the differences between leasing and a loan, they largely coincide with the list of advantages of car leasing. The most important difference is less stringent requirements for the lessee (borrower) than when applying for a bank loan.

The reason for this situation is as follows: the activities of banking organizations are strictly regulated by the instructions of the Central Bank and other regulatory documents.

Banks must strictly comply with liquidity, credit risk and other requirements. These rules significantly limit the freedom of action, especially regarding decision-making on loans.

Leasing companies operate according to different rules.

Lessees are evaluated according to other criteria - the real state of affairs of a particular legal entity, the company's prospects, managerial (informal) financial statements companies.

Together, this allows you to process transactions faster and on more favorable terms for both parties.

We present the differences between leasing and a loan in the form of a table:

№	Comparison criteria	Credit	Car leasing
1	Decision time	3-6 weeks	1-4 weeks
2	Property tax	2,2%	No
3	VAT refund	No	Yes
4	Depreciation period	5-7 years	2-3 years or less for certain car brands
5	Availability of collateral	needed	No
6	Transfer of turnovers to the bank	Yes	No
7	Payment Schedule	fixed	flexible
8	Accounting for balance	There is	No
9	Purchase of used vehicles	not practiced	Maybe
10	General term of the contract	up to 36 months	2-5 years

Discounts when obtaining a car loan are unlikely, and when leasing, they are provided to customers in 80-90% of cases, especially if transactions are concluded with the participation of an interested supplier.

Sometimes the amount of discounts is very significant: programs with zero appreciation are offered to legal entities. In this case, the total cost of the leased car is equal to the price of the car in the seller's salon.

With a large number of advantages, buying a car on lease by legal entities also has disadvantages. The main one is that until the end of the transaction, the car is owned by the lessor.

Another disadvantage: at any time, the leasing company has the right to return its property without involving the courts. The reason may be a violation of the clauses of the contract by the recipient, or financial problems of the leasing organization itself.

And now a concrete example of the calculation.

Example

When buying a car on lease for 1 million rubles, the recipient pays about 20 thousand rubles a month. When purchasing the same car on credit, a legal entity pays about 40 thousand rubles.

The difference is obvious, but there is a catch - after the end of the operation, the client who leased the car returns it to the owner. True, nothing prevents him from making another deal and taking a new car for long-term use.

If the client makes a purchase on lease, then there will not be a big difference in the total amount of payments, with the exception of tax benefits and gain in time when signing the contract. In any case, you should take into account the specific terms of the transaction and proceed from them.

The advantages and disadvantages of car leasing for individuals, as well as the calculation of what is more profitable for an individual: leasing or a loan - all this is described in one of the separate articles on our site.

3. How to buy a car on lease for legal entities - step by step guide

The ideal option for buying on lease is a transaction carried out by a specialist with a legal or financial education. In large commercial companies, there is usually such a specialist - a lawyer or financier, who will take into account all the nuances when drawing up a contract and achieve the most favorable conditions for his company.

Step 1. Choosing a car and a company, studying the terms of leasing

The car is chosen in accordance with the needs and requests of the company. Typically, leasing organizations provide recipients with a catalog with a large number of models, brands and modifications. The client usually knows in advance what kind of machine his company needs, but it is necessary to think in advance about the equipment and additional services.

When choosing a partner in a leasing transaction, you need to pay attention to the reputation of the company, its experience in the financial market, study the reviews of other clients and make inquiries. It is better to spend time on a little “preliminary investigation” than to make a deal with an unreliable lessor.

The most important points of the contract should be clarified in advance:

the amount of the down payment (advance) - it varies in a wide range in different companies (from 0 to 49%);
monthly payment amount and payment schedule;
conditions for paying the residual value or returning the property.

If the conditions suit the recipient, he draws up and sends an application to the lessor. He considers it and makes a decision. Different companies have different application processing times. Some firms give an answer in a couple of days, others take several weeks to analyze the information on the applicant.

Step 2. Collection of documents

The application has been approved, you can submit documents for processing the transaction. It is advisable to prepare the package in advance. It will not be superfluous to have a conversation with a financial company consultant on the issue of optimizing money and time costs.

The following documents are required for the contract execution procedure:

Official application signed by the head of the enterprise.
Questionnaire for conducting a leasing operation, certified by the seal of the applicant's company.
A copy of the current Charter of the commercial organization.
A copy of the tax registration certificate.
A copy of the protocol on the appointment of the head of the company.
A copy of the passport of the head of the company (if necessary, copies of the passports of the founders of the company).
Company balance sheet, financial report.
Information about open bank accounts.
Consent to the processing of the provided personal data.

Some organizations require other documents at their discretion.

Step 3. Drawing up and signing the contract

After selecting and agreeing on the payment schedule, the amount of the advance payment and other clauses of the agreement, the participants sign the agreement. This moment is considered the beginning of the auto leasing transaction.

The payment schedule is the key point of the operation. Legal entities should choose the best option that best matches the rhythm of the business.

Payments must not significantly disrupt the financial affairs of the company and interfere with the development of commerce. Sometimes the lessor allows you to choose a seasonal payment schedule in accordance with the income of the enterprise.

Some leasing companies themselves come to the partner's office and draw up an agreement on the spot. The procedure itself takes a little time, but the lawyers of the firm should carefully study the text of the document before signing the papers.

Step 4. Making a down payment

After making the down payment, the recipient has the right to long-term use of the car for commercial purposes.

Firms typically charge between 5% and 15% upfront, but sometimes the deal is done on different terms and the recipient either doesn't pay at all or pays almost half the cost. The term of the contract is from 24 to 60 months.

Step 5. Taking possession of the car

Transport is leased through a supplier - in dealer center or salon. OSAGO insurance is obligatory, CASCO insurance is carried out by mutual agreement of the parties. The vehicle must be registered with the traffic police.

The safety of the car and its functionality is the concern of the recipient, but the lessor and supplier often provide their partners with technical support and other useful services.

When the transaction expires, the recipient (according to the terms of the contract) either returns the vehicle to the lessor, or transfers it to the balance of his company, paying the residual value.

4. Where to buy a car or truck on lease - an overview of the TOP-5 large Russian leasing companies

This review is purely informative and not promotional. Different regions of the Russian Federation have their own network of leasing organizations.

We reviewed the 5 most popular financial companies with an impeccable reputation and the most favorable conditions for legal entities.

VTB24 Leasing is a company that provides long-term lease with the option to buy all types of transport, including rail and air. A subsidiary of VTB Bank, as the name implies. The head office is located in Moscow, there are 35 branches in the regions.
Major Leasing is a Moscow-based company established in 2008. Offers all options for leasing transactions for the purchase of cars. Over the years of work, more than 1000 financial transactions have been concluded with legal entities and individuals.
Sberbank Leasing - "daughter" of the famous Russian bank. The volume of the "leasing portfolio" for 2015 is 370 million rubles. Works with representatives of large, medium, small businesses, has branches in all major cities RF, Kazakhstan, Ukraine.
Europlan is a Moscow-based financial institution specializing in leasing new foreign cars. Offers an exclusive All Inclusive program with a package of additional services especially for business partners.
VEB Leasing is another metropolitan organization that works with businessmen and individual entrepreneurs.

There are hundreds of financial companies providing leasing services in Russia. The choice of organization depends on the goals of the business, the geographical location of the lessee company, and other objective factors.

5. Conclusion

Let's summarize. Purchasing a car on lease is economically feasible and very effective method expansion of the company's fleet.

It is useful for business representatives to know in what ways the transport problem can be solved, and how leasing differs from buying on credit and renting.

We wish our readers good luck in all commercial endeavors, we are waiting for article ratings and comments on the topic of publication.

Often legal entities need updating car park. However, working capital is not always enough to buy new cars.

Therefore, entrepreneurs often take a car on credit, but lose due to the accrued interest, especially if a truck is taken on credit. The way out in this situation is to purchase a car on lease.

What it is

Vehicle leasing - financial car rental, has gained popularity recently - car leasing appeared in 1954. Essence of leasing road transport is the likelihood of a phased purchase of vehicles in the property.

In this case, the leasing recipient can immediately use the vehicle.

How to issue

Leasing agreement is often signed to buy special equipment or trucks, as well as for the purchase of new buses. Leasing, unlike car lending, does not imply a pledge and resale of a car in a situation of non-payment, since any car remains in the possession of a leasing organization anyway.

If it becomes necessary to lease a vehicle to upgrade or expand the fleet, the entrepreneur determines the type and brand of the car being bought and submits papers to the leasing organization. It is necessary to prove that the business is developing, and the entrepreneur is a paying client.

The application is considered for several days, after which the leasing organization itself acquires required car. After the organization confirms the application, you must come to its office and sign an agreement on car rental with or without the right to repurchase.

Where to buy?

So far, the main players in the regional markets are such organizations as UralSib, Rosagroleasing, RG Leasing, Raffeisen Leasing, Avangard Leasing, Baltic Leasing, Interleasing, VTB Leasing . From regional leasing organizations, you can look at the Siberian Leasing Company, the Siberian Leasing Center, and the Delta Leasing organization.

Despite the many players, the leasing market commercial transport and special equipment is still very capacious. Demand is limited only by the solvency of potential leasing recipients.

Under such circumstances, the emergence of a commercial risk insurance market will lead to an explosion in the leasing market, especially in certain areas.

Companies that provide vehicles for leasing

Company	Description
UralSib	Russian commercial banking organization. It is one of the thirty largest banks in the country. The main activities are retail, corporate and investment banking business.
Rosagroleasing	Russian leasing organization in the form of a company of shareholders with state participation in the initial capital. The main activity is the financial lease of supplies and equipment to entities that operate in the field of the agro-industrial complex and its regions.
RG Leasing	A subsidiary of the Savings Bank, the main source of financing is loans from the Savings Bank.
Raffeisen - leasing	A leasing company that provides services to individuals. and legal persons in the following areas: motor vehicles, agricultural machinery, technological supply.
Vanguard Leasing	A leasing company that rents cars, office and industrial supplies, real estate, etc.
Baltic Leasing	A leasing company that provides leasing of trucks and cars, equipment, special vehicles.
interleasing	Leasing organization that leases cars and trucks. The company has established itself as a reliable business partner.
VTB Leasing	A universal leasing organization that provides on terms financial leasing different type objects. You can lease cars and trucks, as well as special equipment on favorable terms.

Video: Why is it profitable

Terms of car leasing for legal entities

Car leasing for legal entities, the conditions are as follows: the amount of the advance varies from 20 to 30 percent for a typical transaction, the increase in the cost of leasing is 10-12% for typical projects and 8-9% in rubles for large projects and equipment from foreign manufacturers. Typically, a leasing agreement is concluded for a period of 2 to 3 years, but there are offers up to 7 years.

Usually, the price of leasing includes related transaction costs, such as insurance, delivery, registration with the traffic police.

Some leasing organizations include in the price of the leasing agreement the costs of technical service, technical inspection, repairs and other costs at the request of the client.

The conditions of leasing are strongly influenced by the financial stability of the client, the forecasts of his business, the amount of the transaction, the quality and liquidity in the market of the purchased transport.

Conditions

Required documents

The usual number of papers for registration of transport in leasing includes such documents:

Passport of the client and its photocopies. Sometimes a husband-wife passport is requested if the client is married.
Photocopies of papers that confirm the registration of the entrepreneur and his entry into the register of legal entities. persons.
A photocopy of the tax UTII for the last reporting period.
Driver's license required to obtain a power of attorney for a car.
Plan of income and expenses quarterly for the next reporting period.
Certificate of entrepreneurial income, drawn up in any form.
Sometimes you need a notarized consent of the husband-wife to receive the vehicle on lease.

Such big row papers are not always requested. There are organizations that offer leasing only with a passport and driver's license, but the rate for the use and redemption of vehicles in them will be higher.

To purchase a lease from a reputable organization, it is necessary that all the necessary papers are in order, and that there are no unnecessary questions regarding the payment of taxes.

At the same time, the history of lending will not be checked, because leasing organizations are not always banking institutions. Leasing for individual entrepreneurs without employees is possible if the organization is officially registered.

Requirements for the lessee

In that situation, if the recipient of the lease is a legal entity. person, he must work for at least a year. The leasing recipient is obliged to have a license to operate and to have sufficient revenue for leasing payments. At legal individuals must be free of tax and budget debts.

If the lessee does not comply with these requests, another legal entity may act as a guarantor. Requests to him are the same as requests to legal entities. persons who sign a leasing agreement.

Requirements for the recipient of the lease

To transport

In financial companies, you can lease new and used cars. But for used cars there are some restrictions.

It must be serviceable and not older than a certain age. Companies usually do not lease vehicles older than 3-5 years. The period may vary by manufacturer. Large and small models available for lease automotive technology.

Vehicle inquiries

Timing

The larger the first payment, the Better conditions offered by the leasing company, the less the leasing payment will be in the following periods. Typically, financial institutions offer to invest from 20 percent of the price of a vehicle.

Leasing agreements are long-term. Period financial lease ranges from 3 to 5 years.

Make a deal

To start cooperation with a leasing company, jur. a person writes an application, which can be found on the website of the organization. The expert of the company contacts by phone and invites to sign the agreement in the department. The requested papers are attached to the application.

The decision is made within seven days. After the application is confirmed, the transport is given to the lessee and a sale and purchase agreement is written. Depending on the circumstances of the agreement, the tenant or the landlord registers the transport, signs the insurance agreement.

Advantages and disadvantages

Car leasing, like other financial transactions, has positive and negative aspects.

Advantages of vehicle leasing:

For registration of this kind of transaction does not require a lot of documents.
The lessee does not worry about car service. He also receives insurance support.
Legal entities have benefits for payments to the tax service.
It is not always necessary to overpay for a car.
There are several options for overpaying for transportation.
There are several ways to end a deal.

Cons of leasing:

The car is owned by a leasing company. There is a possibility that if the lease is not paid, the car will be taken away from you without returning the previous payments. Or fines may apply.
You can lose the transport and paid funds.
The lessee cannot perform any actions without the confirmation of the lessor.

Legal entities can simply buy cars different models in leasing. There are a lot of offers on the market. But before you buy vehicles on lease to upgrade or expand your fleet, you should analyze various options so as not to waste a lot of money.

More recently, most companies purchased vehicles for business purposes under a lease agreement or with a full purchase. However, along with the development of the service sector, such an effective, and most importantly profitable vehicle rental tool as leasing has appeared on the market. For the first time, car leasing for legal entities, the terms of which significantly increased the benefits for entrepreneurs, was used in the USA and Europe. There, leasing gained its popularity due to a number of advantages compared to renting. In Russia, leasing companies began to flourish after the 2000s, when there was a sharp growth in the service sector. So what are the benefits of leasing?

What is leasing

Vehicle leasing to legal entities is a procedure associated with the conclusion of a leasing agreement for the lease of a certain piece of equipment, and with the possibility of further transfer to ownership. It is precisely because of the opportunity to get ownership of equipment in the future that many companies try to attract cars on leasing so that after a certain time there is a possibility of redemption.

In advanced economies, according to statistics, percentage leasing agreements in comparison with contracts for the sale of vehicles exceeds 30%.

That is, out of 10 cars that are produced by the plant, 3 are sold by the leasing system. This fact once again confirms the advantage of the leasing agreement. Moreover, it is not only the lessee who benefits. The company that provides cars also has a high and, most importantly, stable income. Indeed, until the end of the agreement period, the car remains in their ownership, which means that the risk of a failed transaction is minimal.

The conclusion of a leasing agreement is beneficial to both parties to the transaction

The economic term leasing has its roots in England. In particular, English word to lease is translated as the transfer of things for a period specified in the contract. However, in this case the word transfer collectively includes:

Receiver's side of the machine. Any organization that engages in entrepreneurial activities using a large piece of equipment can act as a subject. In addition to private enterprises, leasing is actively used by some government agencies.
Vehicle supplier. The role of this organization is to provide a certain piece of equipment from the manufacturer to companies that will subsequently transfer the machines under a leasing agreement.
Leasing companies directly. These are commercial organizations that carry out activities to provide both passenger and special equipment on a leasing basis. Their activities are carried out on the basis of an agreement with dealer organizations, which, in turn, directly cooperate with the manufacturer.

These three elements create a huge leasing sector, which is of great importance for the development of the service sector.

Leasing for legal entities persons provides optimal conditions for the development of commercial organizations in general. Knowing about the possibility of further redemption, the company has a guarantee that the funds spent will be fully compensated.

What vehicles can be purchased under the leasing system

The largest share of leasing agreements falls on the automotive sector. This has its own explanation. The point is that leasing effective method purchases are relevant for those goods that are necessary for business development. Taking into account the growth of services related to the use of automotive equipment, car leasing is the most profitable section of long-term lease.

Depending on its commercial goals, a legal entity can rent the following types of equipment:

Cars. It is no coincidence that it is in the first place. Almost all modern taxi companies issue cars on a leasing agreement, which allows you to earn money and count on buying an expensive car at the same time.
Trucks. It is also a very popular rental option, especially in the current conditions of growth in the services of various logistics companies.
Buses of various sizes. Today, citizens are offered the widest range of transportation services on comfortable buses. As a rule, the carrier buys equipment by drawing up leasing agreements.
Agricultural machinery. Many private and state-owned enterprises for the manufacture and processing of agricultural products are actively acquiring equipment through leasing.
Separately, it is worth mentioning special equipment. Her rent over the past two years is gaining positive dynamics. Private companies are growing construction works providing transport and waste disposal services. All this has pushed the leasing market and now more and more lessors are expanding their fleet of vehicles with special equipment, both domestic and foreign brands.

Special-purpose equipment can also be purchased on lease

What should be done

Probably, the reader is interested to know how exactly to get a car under a leasing agreement. Let's consider this procedure in more detail. So, it will seem to many that leasing means a huge number of inquiries, queues, a long wait for an answer, and other inconveniences. But in practice, everything is very simple. The main thing is to do everything in correct sequence. So, Here are a few steps to conclude a leasing agreement:

Search for a leasing company. This is the most important step on which the fruitfulness of further relations with the lessor depends. Given the importance of choice, it does not hurt to first familiarize yourself with the list of the most successful leasing organizations. Their list can be viewed on the Internet. When getting acquainted with the company, it is necessary to study all the conditions for concluding a transaction, the lease term and the features of the further transfer of equipment into ownership.
Filing an application. The questionnaire can be filled out online. But still, if cooperation is just beginning, it is recommended to visit the office of the organization in order to see firsthand the atmosphere in which the lessor operates.
Signing an agreement.
Transfer to a representative of a legal entity of a car. Almost all leasing companies require payment of 10% of the value of the object of leasing (car).

After the conclusion of the agreement, the motor vehicle immediately passes into the use of the legal entity. Each month, as with a lease agreement, a fixed amount is paid. At the end of the contract, the car is subject to redemption with the transfer of ownership. The representative of the company remains to pay the balance of the debt after the payment of systematic payments.

Requirements for lessees

A lessee is a legal or natural person who agrees to sign a leasing agreement and pay periodic payments for the provision of a certain brand of car. The second party to the agreement (the lessor) establishes certain requirements for legal entities in order to prevent premature failure of the transaction. The main requirements include:

The time the organization was created. Typically, lessors do not cooperate with companies that started their activities less than 3 months ago. According to representatives of leasing companies, such organizations are still in their infancy and are unable to properly fulfill their leasing obligations.
The profitability of the organization. Quarterly profit information is taken into account. For the lessor, this information gives an overall picture of the company's solvency in a future transaction.
A legal entity must have an average amount of authorized capital.

Taking into account the current level of competition in the leasing services market, most companies (including large players) meet entrepreneurs halfway. After all, even in the event of a breakdown in the transaction, the lessor bears minimal losses.

The amount of the initial contribution is set individually

Some nuances of the contract

In order for the car rental agreement with the option of subsequent transfer of ownership not to disappoint, it is necessary to thoroughly approach all aspects of this procedure. Financial specialists note that a representative of a legal entity needs to make a comprehensive analysis of all proposals. This approach will increase the chances of concluding a mutually beneficial deal. Most important aspects in leasing relationships are:

Setting a down payment. At different companies This figure is set depending on their financial capabilities. But if earlier jur. a person had to contribute up to 50%, but now the amount is much lower. There are even lessors who are ready to provide a car at a 10% entry fee.
All aspects related to the purchase of a car after the repayment of the amount.
Payment schedule taking into account all production moments.

List of documents

When concluding an agreement on car rental under the leasing system, a representative of a commercial or other organization must, in addition to the application, collect the accompanying package of documents.

Note! The exact list of references, as well as requirements for various documents, is indicated on the official website of the lessor.

Well, now we list the standard list of papers:

statement. This document must be signed by the head of the enterprise that purchases the car;
A completed application form. All fill in the form technical details about transport, as well as the conditions under which it is planned to rent a car;
a document certifying the choice of a specific taxation system;
a copy of the manager's passport;
a copy of the balance sheet, which shows general information about the financial capabilities of the organization;
certificate of availability of accounts in credit institutions;
copy of various statutory documents.

At its discretion, the lessor may supplement the list of required certificates. In many ways, a large number of documents is the result of an increase in the number of broken transactions.

Lease agreement has both pros and cons.

Advantages and disadvantages

Pros:

The possibility of buying a car. This point makes leasing a unique agreement of its kind. The money spent on a monthly payment is fully compensated by the opportunity to get a used car into ownership.
Car maintenance at the expense of the lessor. More large companies having good reputation, provide their customers not only with vehicles, but also with the whole list of related services. That is, a legal entity does not even need to spend money on repairs - the lessor pays for everything.
Favorable terms of the deal. There are no hidden commission payments, as well as an overpayment on the cost of the car.
The minimum package of documents for the purchase of a car. At the end of the agreement, the car permanently passes to the legal entity. face. This moment in the leasing relationship is simplified as much as possible, so there is no need to collect additional permits or other certificates from different institutions.

Minuses:

The possibility of withdrawing a car for small delays. Delay, one might say, is detrimental to a legal entity. For example, if there has been a year or two of active debt repayments, but after that a small amount of debt has accumulated, lessors can take action. The seizure of the car puts an end to the company's plans for further repurchase. This circumstance makes leasing an extremely risky deal, where at any time you can lose the opportunity to get a car on the right of ownership.
A short lease period, resulting in an increased payment burden.
The inability to rent a car to third parties (by sublease).

Car buyback system

The expiration of the leasing agreement marks the further transfer of the subject of the agreement (car) into the ownership of the legal entity. the person acting as the lessee. This moment was preceded by many years of making periodic payments for the use of the car. After the end of the agreement the person only needs to correctly complete the procedure for re-registering the car.

Note! All registration documents of the car, including registration plates issued in the name of the leasing company must be handed over to the traffic police at the place where the car was used by the legal entity. This is necessary so that representatives of the road departments can deregister vehicles.

Otherwise, all actions are identical with the usual procedure for registering a car. It is noteworthy that separate agreement on the purchase and sale of transport is not required, because after making the last payment, the company issues an act on the transfer of transport to the ownership of the lessee.

Hello! Today we will talk about car leasing for legal entities. For any actively developing company, a truck or passenger car has long been not a luxury, but a production necessity.

Until recently, the most popular and affordable options were car rental for a long time or buying for full cost. But there is a more relevant acquisition tool that has been practiced in European countries for a long time.

We are talking about - a long-term financial lease of an expensive object with the right to subsequently purchase at a residual value.

Favorable offers for car leasing now at Europlan With state support at an advantageous rate.

What is leasing

Car leasing for legal entities is a documented agreement on the transfer of the car for a certain period of time for rent with the possibility of subsequent full redemption of ownership.

The number of such transactions in developed countries exceeds 30% of the total number of purchases of cars of different classes and brands. The service was duly appreciated by domestic entrepreneurs and heads of firms. Therefore, this sector of the financial market is becoming increasingly popular and showing stable growth.

This economic concept comes from the English verb to lease, which denotes the process of transferring any property for use for a certain period - to lease. This short term includes a whole set of actions and processes that unite all participants in the transaction:

vehicle recipient(legal entity or lessee). This role is played by large and small commercial enterprises wishing to purchase vehicles or special equipment for commercial use;
Supplier by a car manufacturer or official dealer who cooperates with leasing companies;
lessor, which is a special leasing company. It is a link between the first participants in the transaction for the financial lease of the car and the official owner of the car until the subsequent redemption by the lessee;
Insurance company, which draws up CASCO or OSAGO at the request of the lessee.

The purchase of a car on lease for legal entities is the best option replenishment of its production fleet. It can immediately be registered as a fixed asset, as well as legally and reasonably write off fuels and lubricants for service.

What can be purchased on lease

Depending on the field of activity, enterprises use a different amount of equipment, which ensures the continuity of the production process, the shipment of goods or the delivery of raw materials. The manager also needs a presentable car for mobility and the ability to quickly solve any emerging problems.

Therefore, any vehicles can be included in the list of vehicles and equipment that can be purchased in this way:

Passenger cars of any class and model;
Trucks, including heavy trucks or fuel trucks;
Buses of different capacity for the organization of commercial transportation;
Agricultural special equipment for farms.

The acquisition of special equipment on lease for legal entities is also gaining momentum. This is especially true when expanding production capacity which require large investments from the owner. No less in demand is the opportunity to lease a used car, which will help you save money and increase your fleet.

Scheme of the operation

Despite being involved in the process a large number participants, buying a car on lease for legal entities is quite simple. This is done in several main steps:

The lessee chooses a specific company and submits an application and a list of documents. You can contact Europlan;
The leasing company checks the information and solvency of the potential client;
The contract is signed by all parties to the process;
The car is leased to a legal entity. In this case, a monthly payment of a certain specified amount for a finance lease is made.

The leasing company becomes the actual owner, but the car almost immediately passes to the enterprise for working needs. The contract is concluded for a certain number of months. Regularly, a legal entity makes rental payments, and after the expiration of the term, it can buy the car at the residual value (or refuse to purchase).

Basic requirements for lessees

under the term " lessee" means any enterprise, organization or commercial firm that plans to purchase a car in such an economical way. This does not include individual entrepreneurs who are equated to individuals.

Almost all companies present similar car leasing conditions for legal entities:

The legal entity must have a good credit history without problem situations;
The period of work after registration is at least six months;
Break-even work;
There is a sufficient amount of authorized capital.

Most companies are quite loyal when leasing cars, because in the event of a deal failure, they can always be profitably sold at market value.

Features of the contract

Buying a car on lease will become easy if you carefully select a company. Experts advise spending maximum time and attention on this, because we are talking about long-term interaction. Important points of contention in the future agreement may be:

Down payment amount, which can vary from 0 to 49% for different lessors;
Payment Amount and Attached Calculation Schedule for the purchased car. Ideally, it should take into account the various production moments of the enterprise that affect the downtime of the machine or equipment;
Conditions for the purchase of a leased object at the residual value or the possibility of refusal.

If mutual understanding is reached on all conditions, the legal entity draws up an application and attaches a certain list of documents. Their consideration usually takes from 2 days to several weeks, depending on the amount of information and the workload of the leasing company.

The number and list of documents that are required to buy prestigious car or a truck for lease are almost the same:

An official application, which is signed on behalf of a legal entity by its head;
A special questionnaire indicating the car model, wishes and requirements of the enterprise;
Copy of statutory documents;
Copies of orders on the appointment of the head;
Copies of his personal documents (passport);
A copy of the certificate confirming the chosen taxation system;
balance or others financial documents(on demand);
Certificates from the bank about existing active accounts.

The leasing company may also require other documentation at its discretion: certificates from credit institutions, a letter of guarantee or justification for the need to purchase a new unit for the fleet. This is due to the instability of the last period and the desire of the lessor to protect himself from a failed transaction. Providing a complete package will speed up the consideration of the application and help to get a positive response.

Types of leasing products

The market for the sale of new or used cars on lease for legal entities is developing actively, so companies offer a variety of contractual packages. The most popular are simplified options:

Leasing without down payment for legal entities: such programs are relevant from the official manufacturer. Usually we are talking about a specific line of cars. With such a scheme, it is necessary to strictly observe the payment schedule, the violation of which may cause the car to be returned to the lessor without litigation. This option is best for small business helping to purchase a truck or a practical gazelle on lease;
With zero markup : such packages provide registration of a car at the cost of a car dealership. Such a mutually beneficial step is explained by good discounts from automakers who want to increase their sales through leasing;
Transaction without assessment of financial condition : this type of lease helps to make car leasing for a legal entity more profitable. This is due to the absence of the need for an independent paid financial analysis to obtain a special certificate.

More and more enterprises pay attention to used cars and special equipment. Leasing companies are increasingly offering good conditions for leasing, working with experimental sites of the secondary car market. Given the low cost of such cars, the term for their financial lease usually does not exceed three years.

Some companies offer special conditions for small businesses and regular customers, developing offers taking into account various factors.

Leasing a car for legal entities: pros and cons

The main positive point for a legal entity is that there is no need to allocate a significant amount of working capital to transfer the first installment for a car, as with a conventional loan. With increasing competition, many companies have reduced it to 10-15%. Even the high costs of auto insurance and the fee for registering a car with the traffic police department are paid by the leasing company. All costs are included in monthly payments do not burden the legal entity.

A special benefit from leasing is the ability to make payments for the car from the amounts earned by the legal entity. It can be specified in the contract that in case of equipment downtime or technical problems with it, this period is not paid. This is relevant for vacations, seasonality of the enterprise or the temporary absence of a driver capable of driving the acquired transport unit. Most leasing companies are willing to include such a clause in the contract.

In addition, financial experts highlight certain advantages of leasing for legal entities from this deal:

The car remains the property of the leasing company, which means that all activities related to housekeeping and registration fall on it;
After the conclusion of the contract, the car is included in the balance sheet, which means that depreciation and monthly commission payments can be attributed to gross expenses. This helps to reduce income tax;
Reputable leasing companies additionally provide a good and profitable range of related services, including maintenance, repair or evacuation of cars by their employees. This helps to reduce many costs for the maintenance of leasing equipment;
There is no need to collect a huge number of certificates in order to buy a car on lease to a legal entity;
Flexible and easy payment schedule;
Favorable tariff plans without extra interest and overpayments.

Thanks to accelerated depreciation after the end of the contract, the car can be purchased at a residual value, which is almost always very beneficial for a legal entity and does not exceed 20%. Some companies do not buy back a car, acquiring a newer or technically improved model for financial lease.

There are also some cons of leasing for legal entities which you need to know before the conclusion of the contract:

Short term finance lease, which rarely exceeds five years. It is very burdensome when buying expensive special equipment or bus-9;
A certain risk of losing the leased object in case of violation of the contractual conditions. This applies to failure to pay the mandatory payment on time, which may be the reason for the return of the car to the lessor and termination of the agreement unilaterally;
Restrictions on actions with a rented car, which consist in the inability to sublease it, transfer it to third parties, independently select a car service company or insurer. Some leasing companies prescribe the need to pay for a downtime of a car in the event of its theft or accident until the receipt of an insurance payment or a court ruling. Given the realities of the domestic judicial system, this may continue for several years.

Many businesses are hesitant to choose between loans and leasing. Therefore, a small comparison table will help to identify such differences in key points and taxation:

No. p / p	Parameters in the contract	Rent	Leasing
1	The balance holder of the car in case of signing the contract	Is on the balance of the client-buyer	Remains on the balance sheet of the lessor
2	Deadline for consideration of applications	From 2 weeks	From 2 days
3	Payments that are charged to gross expenses and may reduce income tax	Only interest on the contract	All contributions
4	Acceleration depreciation	No	Maybe 3 times
5	VAT refund	The full amount of tax is paid to the budget at the conclusion of the loan agreement	VAT is refunded from the budget with each payment for a car. This is a corporate tax credit.
6	Contribution to the Pension Fund 3%	Paid immediately at the conclusion of the contract	Contributed to expenses and paid in installments along with monthly payments
7	Commissions at the conclusion of the contract	Present and may be hidden	Missing
8	An initial fee	Mandatory and can be up to 50%	May be absent or 10%

Purchasing a car on lease is also beneficial from the standpoint of income tax. Monthly payments accounting conducted as current expenses, which are included in the cost of production. This legally reduces the basis for income tax calculation. This also includes the amount of depreciation and any commissions when making payments.

When buying a car in any way, it must be insured. All leasing companies require the conclusion of a CASCO or OSAGO agreement. But in the case of leasing, this tangible amount (up to 8% of the cost of a car) is paid by the company, and insurance is included in monthly payments, breaking down proportionally and turning into installments.

A pleasant addition may be a more loyal attitude to the credit history on the part of the leasing company, the absence of guarantors or additional collateral. Transactions offering leasing of a used car for legal entities for a short period of time (the so-called operational leasing) are distinguished by particularly mild conditions.

Purchase of a leasing car

At the end of the financial lease term, a legal entity can buy the car at the residual value. To do this, it is necessary to re-register all documents for the enterprise:

The car is deregistered in the traffic police and put anew by the new owner;
The latter is given all the documentation confirming the right of ownership.

There is no need to draw up a separate sales contract. With the last redemption payment, a special act of transfer is attached, which indicates the absence of claims and debts.

Features of the work of leasing companies

Companies supported by banks can act as a leasing company, for example, Europlan now gives profitable terms for car leasing!

Leasing companies are the key players in this market. These are various firms and organizations, which are often subsidiaries and belong to a particular bank. Car dealerships or equipment manufacturers are actively cooperating with them. Some already have a large catalog of machine models, offering them for their customers to consider.

Typically, leasing companies have a narrow focus, focusing only on vehicles or special equipment for construction. They have various specialists on their staff, so they can additionally provide whole line services, including marketing, consulting or representation.

Almost all major domestic banks have a similar "daughter", which brings a good profit, offering to buy a car on lease to legal entities on affordable terms. Leasing companies actively cooperate with insurance companies, so when buying from an enterprise, there is no need to spend additional time searching for the best and most reliable insurer.

When choosing a leasing company to purchase a car, you need to study all the offers on the following important points:

The maximum possible rental period;
The amount of the first installment or advance payment;
Purchase procedure.

In fact, the car is only in use by a legal entity. All maintenance costs are paid by the leasing company as the owner. But in fact, the sum of all costs is already included in the monthly fees.