Can IP rent a car. Rent a car transmitted to use from IP LLC. Transport tax: video

In the previous article * the basic legal issues arising from the conclusion and registration of a vehicle lease agreement without a crew were considered. As a result of the transfer of transport for rent from the parties, duties appear on calculating and paying taxes. In this article, 1C specialists: ITS consider which tax liabilities arise from a tenant, which is one of the parties to this contract.

The tenant applying the accrual method includes a rent to expenses on the last day of the reporting (tax) period (paragraph 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation), and the tenant applying a cash register - at the time of its actual payment after the provision of services lease (paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

In relation to other taxes an important nuance - Who has a vehicle. The landlord may be an organization or an individual entrepreneur (IP), as well as the physical, for example, an employee of the tenant. Consider the tax consequences depending on who transfers the TC for rent.

1) if the landlord is organization or IP

Depending on the terms of the concluded agreement, the rent is made in advance or after the services are rendered.

If an advance invoice invoice is received, the VAT from the advance payment is taken to deduct. After the service is rendered, VAT is subject to deductible, accrued with the amount rental. A VAT previously taken to deduct from the advance payment is restored. If the prepayment contract is not provided for, the right to deduct the "entrance" VAT will arise from a tenant when it gets a "shipping" invoice from the landlord.

2) if the landlord is a tenant employee or other individual

NDFL

The incomes obtained by an individual from renting a car are subject to NDFL (PP. 4 of paragraph 1 of Art. 208, paragraph 1 of Art. 209 of the Tax Code of the Russian Federation).

According to the explanations of the controlled bodies, the tenant, listed by the physical person, is a tax agent on personal income tax (letters of the Ministry of Finance of Russia dated July 20, 2012 No. 03-04-05 / 3-889, FTS of Russia dated 09.04.2012 № UF-4-3 / [Email Protected]). Therefore, he must keep the tax and transfer it to the budget no later than the day of the actual receipt of money in the bank on the payment of rent or the day of its transfer to the physician (P.P. 4 and 6, Art. 226 of the Tax Code of the Russian Federation). The tax is paid to the budget at the place of accounting of the tenant in the tax authority (the letter of the Ministry of Finance of Russia of 01.06.2011 No. 03-04-06 / 3-127).

Insurance contributions

Rent for use of the car is not subject to insurance premiums for compulsory social, pension, medical insurance (Part 3 of Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ, the letter of the Ministry of Health and Social Development of Russia dated 12.03.2010 No. 550-19).

As for insurance contributions from accidents in production and tradeablas, they are paid only under the condition that such a duty is established by the lease agreement (clause 1 of Article 5, paragraph 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-ФЗ ).

Capital and Current Repair

Maintaining a leased vehicle in proper condition - the duty of the tenant (Art. 644 of the Civil Code of the Russian Federation). This means that it should, among other things, carry out the current and overhaul Received property.

When the tenant is repaired by its own forces, it does not arise from the object of the VAT, if these costs are taken into account in income tax.

At the same time, VAT on materials acquired for the repair of the vehicle, the tenant takes to deduct in the general order.

VAT P. repair workConsidered by a third-party organization is made to deduct in a general manner, i.e., when taking into account the work performed and the present of the invoice (PP. 1, paragraph 2 of Art. 171 of the Tax Code of the Russian Federation).

Profit Tax

In the text of the contract, it is possible to directly consolidate that the cost of repair bears a tenant, but the inclusion of such a condition is not necessary.

If this duty is provided for by the contract, the tenant certainly takes into account such expenses when calculating income tax (see Resolution of the Volga District Facreth of 19.07.2006 No. A49-782 / 2006, FAS North-Western District of 20.02.2006 No. A44-3149 / 2005-9). According to the financial department, these costs are taken into account if they comply with the criteria of Article 252 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia,).

However, even if the obligation to bear the cost of repairs for the tenant is not provided, it still can take into account these costs.

The costs associated with the operation of rented vehicle

The costs of fuel, fuel and lubricants (fuel), washing, parking can be attributed to the operational costs. technical inspection Both. These expenses, the tenant carries independently if the contractual condition is not provided that the landlord is partially or fully reimbursed these costs. If, in accordance with the terms of the contract, these costs are fully incorporated by the landlord, then the tenant does not arise tax consequences for income tax and VAT. In this regard, consider the situation when, under the terms of the contract, the costs of the operation of the car carrying the tenant.

The tenant takes to deduct the "entrance" VAT on costs associated with the operation of the car (the cost of fuel, fuel, fuel, other consumables, payment of parking services, washing, etc.), in the general order (PP. 1 of paragraph 2 of Art. 171 of the Tax Code of the Russian Federation).

Profit Tax

The costs arising in connection with the commercial exploitation of the vehicle who carries the tenant, he has the right to take into account in order to tax returns (letters of the Ministry of Finance of Russia dated December 22, 2011 No. 03-03-06 / 1/844, from 15.10.2010 No. 03-03 06/1/649, from 13.02.2007 No. 03-03-06 / 1/81). The costs of fuel can be taken into account in the composition of material expenses (paragraphs 5, paragraph 1 of Art. 254 of the Tax Code of the Russian Federation) or as part of some expenses (paragraph. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). The choice of the norm, on the basis of which the cost of fuel, depends on the purpose of the vehicle.

If the car is used directly in production activities, the provisions of subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation are applied. If the car is used for managerial needs - the provisions of subparagraph 11 of paragraph 1 of article 264 of the Tax Code of the Russian Federation.

According to the controlling bodies, when classifying the cost of the purchase costs, the provisions of Russia should be guided by the regulations established by the Ministry of Transport of Russia (letters of the Ministry of Finance of Russia from 09/03/2010 No. 03-03-06 / 2/57, from January 30, 2013 No. 03-03-06 / 2/12). In 2008, the disposal of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-P was put into effect Guidelines "Fuel consumption standards and lubricants on the road transport" However, this requirement is a letter of recommendation and the landlord is entitled to substantiate another size of the NORMS used in the organization, since the Tax Code of the Russian Federation does not provide for the rationing of the costs of fuel-lubricants (the resolution of the Central District FAS dated 04.04.2008 No. A09-3658 / 07-29).

Other expenses related to the commercial operation of the car, such as the payment of the parking lot of the car, washing, are included in other expenses (paragraphs 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

The tenant applies the accrual method takes into account the costs of commercial operation of the vehicle in the reporting (tax) period in which these expenses were produced, regardless of their payment (paragraph 2 of Art. 272, paragraph. 5 p. 7 of Art. 272 \u200b\u200bNK RF). The tenant using the cash method is given to these costs after their payment (clause 3 of Art. 273 of the Tax Code of the Russian Federation).

Expenses for technical inspection TC

Provide vehicles for technical inspection must be the tenant. This conclusion follows from the rule approved by paragraph 2 of Article 16 of the Federal Law of December 10, 2005 No. 196-FZ "On Safety road"According to which actions for the passage of technical inspection is obliged to carry out a vehicle owner or a person operating a vehicle (resolution of the FAS of the Moscow District of April 10, 2008 No. KG-A41 / 2566-08). Therefore, the condition of the contract should not be imposed such a duty on the landlord.

Technical inspection services provided by technical inspection operators are not subject to VAT (paragraphs 17.2 of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation). Consequently, the consequences of VAT does not occur.

Profit Tax

The costs associated with conducting inspection, the tenant takes into account other expenses (according to paragraphs 1 and paragraphs. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation):

• state duty for issuing a diagnostic card containing information on the compliance or non-compliance of the vehicle with mandatory security requirements vehicle (PP. 41 p. 1 Art. 333.33 of the Tax Code of the Russian Federation);
• the cost of technical inspection (Article 16 of the Federal Law of July 1, 2011 No. 170-FZ).

The tenant applying the accrual method recognizes the cost of payment state duty At the time of its accrual (PP. 1, paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation), and the costs of payment for technical inspection - on the day of its passage (PP. 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

The tenant, taking into account the costs of the Cash Method, recognizes the cost of payment of state duty and carrying out inspection after their payment (paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

Payment of insurance premiums for insurance TCs and responsibility

The tenant must independently pay the costs of compulsory civil liability insurance (OSAGO), as well as on other types of insurance provided by the Treaty or Law, unless otherwise established by the Treaty (Article 646 of the Civil Code of the Russian Federation). At the same time, the tax consequences at the tenant arise only if he is under the contract for the insurance of leased transport.

Profit Tax

Insurance premiums on mandatory autocarted liability insurance (OSAGO), which pays the tenant, are taken into account in the costs (paragraphs. 1 of paragraph 1 of Art. 263 of the Tax Code of the Russian Federation).

Insurance premiums paid by the tenant in connection with the voluntary insurance of the car from theft and damage (CASCO), the costs of which are taken into account for tax purposes, also reduce the tax base for income tax (PP. 1 of paragraph 1 of Art. 263 of the Tax Code of the Russian Federation). This is confirmed in the explanations of the regulatory authorities (the letter of the Ministry of Finance of Russia of 20.02.2008 No. 03-03-06 / 1/119).

Under the accrual method, the tenant recognizes the costs of paying insurance premiums evenly in the period of the insurance contract (clause 6 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). At the cash method, expenses are recognized at the time of payment of the insurance premium (paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

03/18/2011 No. 03-07-11 / 61,).

Obtaining insurance compensation

The beneficiary (that is, a person who under the insurance contract receives compensation upon an insurance case) can be both the landlord and the tenant of the vehicle. This is determined by the terms of the insurance contract. The tax consequences of the tenant arise only if the insurance contract is concluded in his favor (Art. 930 of the Civil Code of the Russian Federation).

The amount of insurance compensation is not included in the VAT tax base, since said cash Not related to payment of goods sold (works, services) (letters of the Ministry of Finance of Russia of March 18, 2011 No. 03-07-11 / 61, dated December 24, 2010 No. 03-04-05 / 3-744).

Profit Tax

The amount of reimbursement received from the insurance company is recognized as non-dealerization income on the basis of paragraph 3 of Article 250 of the Tax Code of the Russian Federation (the letter of the Ministry of Finance of Russia dated March 29, 2007 No. 03-03-06 / 1/185).

The date of receipt of insurance compensation for the organization that applies the accrual method is the date of recognition of the insurance company of the amount of damage to the amount of damage (paragraphs 4 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation). At the cash management method, revenues are recognized as a date for the preparation of insurance indemnity (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).

Inseparable improvements in leased property

Often in relation to the leased car, tenants produce inseparable improvements. For example, set the alarm. When the lease agreement ends, such inseparable improvements have to transmit to the landlord along with the lease. When determining the tax consequences, it is necessary to take into account whether the landlord has given his consent to the conduct of inseparable improvements in property.

If the tenant produced inseparable improvements in the leased car (as an alarm-car installation), then the VAT filed to him when purchasing and installing such alarm is accepted to deduct. According to the controlling bodies, at the time of the transfer to the landlord of inseparable improvements, the tenant must calculate VAT (letters of the Ministry of Finance of Russia dated July 26, 2012 No. 03-07-05 / 29, FTS of Russia dated 04/19/2010 No. Shs-37-3 / 11).

Some arbitration courts are adhered to a similar point of view (see Resignments of the Volga District Facs of June 26, 2012 in case No. A65-12909 / 2011, FAS of the Moscow District of June 25, 2009 No. Ka-A40 / 4798-09 in case No. A40-67444 / 08 -80-265). These responsibilities arise regardless of whether the agreement was given to the auditor to carry out inseparable improvements.

Profit Tax

If the inseparable improvements are made with the consent of the lessor and at its expense, then when they are transferred to the landlord, the tenant arises income from sales. They are equal to the amount of the recoverable landlord (PP. 1, paragraph 1 of Art. 248 of the Tax Code of the Russian Federation, paragraph 1 of Art. 249 of the Tax Code of the Russian Federation). At the same time, the tenant, these revenues reduce the amount of expenses produced at the inseparable improvements (PP. 2 of paragraph 1 of Art. 268 of the Tax Code of the Russian Federation).

If the inseparable improvements were made with the consent of the lessor, but at the expense of the tenant, the latter has the right to charge the depreciation on them from the 1st day of the month following the month of commissioning. This is possible if the landlord does not reimburse the cost of inseparable improvements. At the same time, these capital investments are depreciated by the tenant during the term of the lease agreement. According to the regulatory authorities, if the lease period is less depreciation period, the poor part of capital investments to take into account the costs of income tax (the letter of the Ministry of Finance of Russia dated August 1, 2011 No. 03-03-06 / 1/42, from March 21, 2011 No. 03- 03-06 / 1/158).

If the inseparable improvements were made by the tenant without the consent of the landlord, then, according to tax authorities, such expenses are not taken into account for taxation purposes (Letter of the Federal Tax Service of Russia in Moscow dated March 24, 2006 No. 20-12 / 25161, from 16.02.2005 No. 20 -12/9793).

A similar point of view was expressed by the FAS of the Volga district in the decision of 11.05.2011 in case No. A65-12958 / 2010.

Redemption of the rented vehicle

In the lease agreement, a vehicle without a crew can be envisaged that after the term of the contract or before its expiration, the vehicle is transferred to the property of the tenant, subject to the deploacure price agreement. In other words, the tenant can redeem the leased property.

VAT filed by the landlord from the redemption price at the time of the transaction, the tenant takes to deduct if there is an invoice after making a fixed assessment. This right has a tenant, paying a transaction with a one-time payment, and the tenant who redeems the property gradually, making payments during the lease term.

In this case, the tenant, buying property gradually, must consider the following. Payments made by property during the lease agreement are advanced.

Transport tax

The tenant, the obligation to pay the transport tax appears from the moment the vehicle is registered in the traffic police (Article 357, paragraph 1 of Art. 358 of the Tax Code of the Russian Federation).

Property tax

The vehicles adopted from 01/01/2013 as fixed assets are not recognized as the object of taxing on property tax (PP. 8 of paragraph 4 of Art. 374 of the Tax Code of the Russian Federation). Therefore, according to such vehicles, it is not necessary to pay tax.

So, we considered the tax consequences for the tenant arising from the conclusion of a vehicle lease agreement without a crew. About the tax lubricants are read in the next issue.

All information provided can be found in the ITS system of profs in the "Legal Support" section.

Rent a car at the director, who is also an individual entrepreneur. Registration of the lease agreement between LLC and IP.

Question:Organization (LLC) wants to rent a car The director, who is also an individual entrepreneur. Is it possible to issue a lease agreement between LLC and IP (the car is registered with the physical person and is not used in the production activities of the IP)? If you enter into a lease agreement with the director, is it necessary to pay him a rent or you can make free use?

Answer:With the director, registered as an IP, a car rental agreement can be concluded both with the crew and without it (full information is given in recommendations).

If the organization is free of charge by the property of the director, then in the composition of non-deactive income, it will have to include income in the form of free of charge received by the car, determined on the basis of market prices for renting identical property. Pricing information should be confirmed by the taxpayer - the property recipient documented or by conducting an independent assessment (you need to request information from third-party persons leasing similar a / m).

Based on Art. 695 of the Civil Code of the Russian Federation, the loans must support the thing obtained in gratuitous use, in good condition, including the implementation of the current and overhaul, and carry all the costs of its content, unless otherwise provided by the contract for free use. Therefore, a loan organization for the purpose of taxation of profit has the right to take into account the costs of maintaining and operating the car provided for by the contract for free use. Costs are taken into account in the same manner as at the conclusion of the lease agreement.

When the car is transferred under the contract of gratuitous use, the employee does not arise a tax base for NDFL. Social contributions in the situation under consideration are also not accrued.

Justification

Is it possible to enter into a vehicle lease agreement with the crew with an employee of the organization

p. 2 art. 635 of the Civil Code of the Russian Federation

How to pay and reflect in accounting Rent a personal car employee

Using the employee's personal car in the interests of the organization, the costs of expenses can be reimbursed differently. The first option is to pay compensation. And the second is to conclude a vehicle lease agreement with an employee.

It is important not to be confused by an employee and from an overhead of the individual. In detail about accounting for calculations with a regular citizen (not an employee), see:

Types of rental contracts

There are two types of lease agreements of vehicles: with crew and without it. Legal regulation of each of these agreements has its own characteristics.

Rent with crew. According to such a contract, the landlord must not only provide a car tenant, but also to provide him with its management and technical exploitation ().

Rent without crew. By concluding such a contract, you can simply get a staff of an employee for temporary possession and use ().

Situation: Is it possible to conclude a vehicle lease agreement with crew with an employee of the organization

Yes, but only if the employee is an individual entrepreneur and he has a chauffeur and mechanic.

After all, such conditions are spelled out in the Civil Code. Thus, when renting a vehicle with the crew for the lessor, drivers and technicians should work (paragraph 2 of Art. 635 of the Civil Code of the Russian Federation). Therefore, the uneducible without personal employees cannot conclude such an agreement. Otherwise, such a document is invalid ().

Glavbukh advises: Instead of a transport lease agreement with the crew, enter into two separate contracts with an employee.

In this case, you have the right to ignore the condition that the employee must be registered as an entrepreneur and he must have his employees. Important detail: management and maintenance services should not be included in official duties Employee. Otherwise, payments for such a contract the tax inspectors are recognized in economically unfounded and will be removed from expenses ().

Car rent

Concluding a contract special attention Use the description of the leased transport. In agreement, you need to register such specificationsSo that you can accurately determine which car is taken for rent. Only in this case the lease agreement is considered concluded. This is stated in paragraph 3 of Article 607 of the Civil Code of the Russian Federation.

Check if the following data are specified in the contract:

car model;

year of production and color;

body number and engine;

state registration number.

So that all information is as accurate as possible, check them with the vehicle passport (PTS) or with a certificate of registration.

Also in the contract it is better to immediately register the employee's responsibility to transfer to you the documents necessary for the operation of the car. In particular, these are originals of the certificate of its registration, a technical examination, the inspection coupon and the insurance policy. And so that the entire set of the employee presented in time, can be provided in the same contract a penalty, penalty or penalty for violation of deadlines.

But remember that the ownership of the employee remains. It will go to your organization, only if the leadership decides to buy a car ().

Glavbukh advises: Rent a personal employee's personal car, be sure to familiarize yourself with the terms of transport insurance (OSAGO).

If you lease already the insured carTwo situations are possible.

First: In the insurance policy it is written that an unlimited circle of people is allowed to control the car. In this case, nothing needs to do anything with insurance.

Second: In the insurance policy there are specific people who have the right to drive a car. If you are planned that there will be other people to drive transport, then the policy will need to make changes. And this will have to make it a landlord employee. For making changes to the policy will have to pay. If the contract does not oblige the lessor employee to issue insurance, all additional costs will incur a tenant (Art. And Civil Code of the Russian Federation). These costs can be taken into account when calculating income tax (clause 2 of Art. 263 of the Tax Code of the Russian Federation).

If you rent an uninsured car, then arrange the policy of the OSAGO will have to independently and at its own expense. After all, it is the one who owns the car is obliged to insure responsibility. That is not only the owners, but also those who rents transport ().

Documenting

Operations for receiving a car for rent in accounting reflect on the basis of an act on the reception-transmission of the vehicle. It needs to specify the agreed cost of the car, its mileage, as well as technical condition According to the results of the inspection.

The transmission act can be made on a unified form (F. OS-1 or OS-1B, approved) or in arbitrary form.

OSE-6, OS-6A, approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7, not necessarily, to open the inventory card. This is stated in the guidelines approved by the Order of the Ministry of Finance of Russia of October 13, 2003 No. 91n.

In the lease agreement, the vehicle can be.

Separately, say about the act of car rental services rendered. Such a document must be made only if it is provided for by the lease agreement. The frequency of compilation is also prescribed in the contract - monthly, quarterly or even less often. If there is no word about the act in the contract, then it is possible to take into account costs without it. This point of view is divided into the Ministry of Finance of Russia (letters of March 24, 2014 No. 03-03-06 / 1/12764, of November 16, 2011 No. 03-03-06 / 1/763).

It is impossible not to mention the technical inspection of the car. To control the vehicle, be sure to issue a policy of OSAGO. And to buy the policy can not do without a diagnostic card that the inspection was passed (sub. "E" of paragraph 3 of Art. 15 of the Law of April 25, 2002 No. 40-FZ).

Paying inspection must be paid depending on what an agreement is concluded. Two options are possible.

Option 1. Car rental agreement with crew.

In this case, the costs of the transportation of transport are assigned to the landlord (). Accordingly, the employee should pay for inspection.

Option 2. Car rental agreement without crew.

With this scenario, the obligation to contain a leased car lies on the tenant (). It means that the organization will pay for inspection.

Legal features of transport rental agreements with crew and without

Provisions of the lease agreement of the vehicle	Rent a vehicle with crew	Vehicle rental without crew
Subject contract	Landlord: - Provides a tenant car (motorcycle) for a temporary possession and use fee; - Provides services related to the management of the vehicle and its technical operation Landlord for crew members is an employer. He charges them salary and, accordingly, holds NFFL () But if any payments in favor of drivers produces a tenant, then it becomes a tax agent for these payments () In particular, if the tenant pays the crew of the cost of food, he must keep NDFL (a letter of the Ministry of Finance of Russia of October 25, 2011 No. 03-04-06 / 6-285)	Tenant ()
Who pays the costs associated with the operation of the vehicle (fuel, consumables, transport charges, etc.)	Tenant ()	Tenant (commercial and technical expenses (), operating costs ())
Who pays for vehicle insurance costs	Landlord (including Liability Insurance for Damage) ()	Tenant (including insurance of their responsibility) ()
Testman's right without the consent of the landlord to pass the vehicle to the Subare	Has the right (paragraph 1 of Art. 638 of the Civil Code of the Russian Federation)	Has the right (paragraph 1 of Art. 647 of the Civil Code of the Russian Federation)
Tenant right without the consent of the landlord to conclude from its own behalf of contracts and other contracts	It has the right (paragraph 2 of Art. 638 of the Civil Code of the Russian Federation)	It has the right (paragraph 2 of Art. 647 of the Civil Code of the Russian Federation)
Who is responsible for harm caused by the transport	Tenant if the landlord proves that the vehicle damage occurred according to the circumstances for which the tenant responds in accordance with the law or the lease agreement ()	Tenant, if the damage to the vehicle occurred by its fault or the fault of persons, for whose actions he is responsible, for example, his staff (Art., Civil Code of the Russian Federation)
Who is responsible for harm caused by the vehicle	Landlord ()	Tenant ()

How to take into account when calculating the income tax costs for the content of property obtained in gratuitous use

The costs associated with obtaining, the content and use of property can be taken into account when calculating the income tax, if the obligation to carry them is assigned to the loan to the contract and (or) the law, that is, if they are economically justified (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). This applies to, for example, the cost of maintaining property in good condition (including the current and overhaul) (). Similar explanations are contained in the emails of the Ministry of Finance of Russia of July 24, 2008 No. 03-03-06 / 2/91 and on April 4, 2007 No. 03-03-06 / 4/37. Read more on how to reflect the cost of repairing the main product obtained in free use in tax and accounting, see

Want to organize a business for renting cars? Then read detailed instructions From the first person from the owner of the rental point of Starikova Natalia.

Car rental - This is a business for providing vehicles for temporary use.

Subjective look

Before renting a car rental, my husband and I myself have been using the services of renting cars for many years. Whether it is Moscow in which we lived at one time, removing the apartment, St. Petersburg, the Black Sea coast, where the presence of four wheels makes the rest much more interesting and more diverse, or mine native cityWhere we periodically fly to visit.

Communicating with us with people who gave us cars, we gradually penetrated the desire to engage in this type of business, especially since the information they shared, allowed to avoid mistakes of many novice car rentals. Perhaps the idea of \u200b\u200bits own point of delivery of cars for rent and remains in the plans if it were not for circumstances.

Decree, mortgage and car loan are beautiful individually, because they mean a family, a separate apartment and new car. But all together, these three phenomena become a very heavy burden, which falls entirely on men's shoulders. Shortly before I stopped working, we bought me a car, paying for which it was to stay for three years.

Once, considering how much money remains after paying all contributions, I made a site on the knee about a new car rental in our city and placed several free ads on city boards. Calls went fast enough. Naturally, I called that I explained that all the cars in acceleration, and there is only one in stock. Most were too expensive, but there were those who all arranged. A month later, I calculated the results, in 30 days the car brought one and a half of the monthly payment. After another month, we bought two used budget foreign cars, and the matter went.

True Life: car rental statistics

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

For a long time, it was almost impossible to detect reliable information on these issues. After long searches, I found a press release of a major marketing agency in Folio Research Group, whose specialists in the first half of this year investigated the car rental market and published some results.

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

It turns out that one car brought its owners on average 21 800,000,000 / 27,200 / 12 \u003d 68 thousand rubles. per month. Given that it includes expensive limousines and business class foreign cars for corporate clients, the figure looks plausible.

The proportion of individuals (who took the cars not for solemn events) among customers of rental items amounted to 16%. It turns out that outside the two capitals to the services of ordinary consumers officially proposed 27200 * (1-76%) * 16% \u003d 1044 Machines! For the whole of Russia! In my opinion, it speaks about the huge potential of the market.

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

Statistics are taken from " Russian newspaper" The survey was held three years ago, but during this time a little changed. Like then, today most customers go to the car rental to take a replacement car when their own car It is in repair, or old sold, and the new has not come yet.

Car rental as a business from my point of view

I believe that renting cars is a wonderful business idea.

1. First, she does not require high investments. You can start with a pair of cars and expand gradually. A park in 10 cars will allow you to have a sufficient level of well-being and engaged exclusively by your favorite affairs. In the absence of force majeure, you are inserted only once in the buying car itself. After that, it remains in a timely manner in terms of inspection and pay for insurance. And when the car will work out a certain amount of resources (after 2-3 years), you can sell it (in the worst part of the parts, but they also cost somehow).
2. Secondly, she does not require high time costs. You can conduct business and work in parallel at the main job. During the day, you are responsible for calls, and after 18 hours it is enough just a couple of times to drive into the parking lot to accept and pass cars.
3. Thirdly, she does not require unique personal qualities and professional skills. You do not have to be a talented seller, possess creativity and special ability to convince. Nowadays, the car is the subject of the necessity, so the service will sell itself.

Legal issues

Organizational form

You can register as IP or create a Ltd. For a small rental office, where one person is both the founder, and the only worker, easier to register as an individual entrepreneur. Registration in the tax service itself will be much easier, subsequently you will not have to keep accounting and comply with the procedure for conducting cash transactions. Being an IP, you can freely dispose of the received money.

Another point is associated with taxation. To withdraw money earned by LLC, you can ask yourself as a salary as the director (then you will have to pay another 13% NDFL) or as dividends (only once a quarter, in this case the NDFL rate will be 9%). OKVED code choose 71.1 "Rent of passenger cars".

More information about all organizational steps that must be done to open your business, read in our material how to open your business. And an article that it is better to open an IP or LLC will help you figure out which organizational form better suitable For your chosen activity.

Taxation

Car rental services allow you to choose one of three special tax modes: USN 6%, USN 15% and patent system. If you acquire cars under the sale contract, it is more profitable to pay tax according to a scheme of 6% from income. If cars are taken into lease, it is more convenient to pay 15% from the difference between income and expenses, because leasing payments reduce the tax base. Finally, you can buy a patent, its value is set in each region separately.

I was registered in Moscow, according to the law of the city of Moscow "On Patent Taxation", the potential income from the provision of rental services was established in the amount of 900 thousand rubles. in year.

The cost of a patent will be 900,000 * 6% \u003d 54,000 rubles. in year. I show a smaller income, owing cars by ownership, so I preferably pay 6% of the income amount.

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Organizational problems

We turn to the most important - details. As you know, it is in them hiding the devil. With regard to business, this is at first glance, minor questions, for which you sometimes do not pay attention. Communication with sales managers in Trade-in car dealerships, employees and owners of car rental points, in which I myself took the car, showed that it is usually ignoring these "little things" and leads to the collapse of business undertakings. And yes, they do not write about it in the collected Internet articles with examples of business plans written by people who do not have the slightest concept about the features of the functioning of a company of a profile.

Immediately say: I write only about what I know from the inside, that is, about the activities of a small company located in the prosperous city of district importance in Central Russia. Large metropolitan companies play by their rules that I know solely theoretically.

Choosing a car

The most important thing is to choose the models from which the backbone of your fleet will be. In solving this issue, you should focus on customer requests. People who want to take a car from us are divided into three categories. Most often wants "Something cheaper". This is understandable, considering that the monthly cost of renting the cheapest car (including all discounts) roughly coincides with the size of the average wage (according to these State Statistics Committee in April of this year, it was 29453 rubles).

Some smaller part wants "Something cheaper with a machine gun". As a rule, these are women and people of young age who traveled on mechanics only during training. Considering that they were now allowed to take the rights exam immediately on machines with a machine gun, the share of such customers will grow. Finally, interest 10 are ready to take any car regardless of the price. This is the most secured part of the clientele, accustomed to ride good carsmobile.

What cars pick up for each of these customer groups?

Another five years ago the lowest price segment was tightly occupied by cars domestic production. In the Moscow market worked very large players with parks consisting of hundreds of Vazov machines. These companies could afford to provide services for very low prices. We sometimes took a nine to the "Elex Pole" of 700-800 rubles per day, and the classics could be found for 500-600 rubles per day.

Now buy domestic cars For a rental company is unprofitable. Tariffs remained at the same level, but the price of the car has grown very much. Used Lada Grant will cost one and a half times more expensive than Daewoo Nexia of the same year of release, but you can pass it for a maximum of a thousand rubles (the reputation of the Zhiguli did not disappear anywhere).

Therefore, the backbone of the fleet is better to make up budget foreign cars. Usually for these purposes, Daewoo Nexia, Chevrolet Lanos (now it is a chance of a chance) or Reno Logan. In my opinion, the optimal model is Daewoo Nexia. At one time, we took Lanos several times and remained very dissatisfied with the voraciousness of this car (in the city he "ate" to 14 l / 100 km).

Renault Logan has now risen in price, and the "fragility" of this car makes it unreliable. Literally the other day in the salon he had listened to the story of a man who bought 15 new Loganov. All his cars did not stretch and year. Remember: People who take budget Machine, will not be preserved. Nexia - This is the most durable in the conditions of intensive operation machine.

Another point. The car is better to take used, aged 2-3 years. Three-year-old Nexia costs almost two times cheaper than a new one (after the end of the warranty period, the car dramatically loses in price), which means it will pay off twice as fast.

Budgetary Koreans are best suitable from the machines with the machine. Three-year-old Hyundai emphasis standing in the area of \u200b\u200b300 thousand, it will cost ZAZ chance with automatic box.

As for cars for expensive customers, there is a choice here. I believe that a small rental pointless to buy a car specially under this category. If a person calls, who is used to ride a good car and pay for it, then I offer him my personal car.

Subtlety doing business

In this section, I will talk about the most "problematic" moments of operation of the car rental. So, cars you chose and bought, now they should be insured. And here the surprises begin. If there are no problems with OSAGO (be sure to put in the options "unlimited number of drivers"), then make a hull for a rolling car almost impossible. Most major insurance companies officially refuse to insure cars designed to rent, and if agreeing, the tariff can reach 40% market value cars.

What to do?

Choose the cheapest contract. This year, the Supreme Court of Russia finally defended drivers from insurers and issued a resolution that the insurance company is obliged to compensate the cost of the stubborn car, regardless of where the documents on the vehicle were, and who was allowed to control the car at the time of the hijacking.

Be sure to install the tracking system in each machine. This is a device that tracks all moving the car and with a certain periodicity forwards information about its finding on your phone. The cost of such an apparatus is 5-10 thousand rubles. Depending on the model. A well-hidden beacon will not only help quickly detect a car in the event of a hijacking, but also will let you know if the client broke the territorial restriction and left, for example, to another area, which is prohibited by the contract.

Where will cars be standing?

If the total number of cars does not exceed 10, and at the same time, at least half of them are in the drive, it is best to keep unoccupied machines on an open car park from a large shopping or office center. Well, if it is located near the railway and bus station, because many customers come from neighboring cities. Another option is a rental car rental on a paid intercepting parking.

Next stage - advertisingThe firm should learn about your company. It is now assumed that the best way Small business promotion is the creation of an advertising site. Of course, the beautiful site will be a good help, but in a small town most people (including my husband), if necessary, the first work is watching the section "Services" in the local advertising newspaper.

Take an advertisement to the newspaper that every week is debated by mailboxes, pay the VIP announcement with a photo in "From hand to hand" (most of the new customers come to us from there) and at Avito. Another effective method Promotions are registration in all sorts of local "yellow pages". At least when I score in the search engine "Car rental in the city of N", urban sectoral directories are first shown.

Now that customers went to you, it is necessary to take measures to minimize risks. To do this, answer a few questions.

• FirstlyWill you give cars to residents of other areas? Many rentals refuse to serve non-resident clients, motivating the decision by reluctance to subsequently look for their car in remote regions. In my opinion, this is a concern from the series "Boot to Water". I myself, coming to parents or on vacation, take a car for rent, for this such services and are intended. The law-abiding person will adhere to the terms of the contract under all conditions, and the potential offender will not stop the registration issue.
• SecondlyWhat daily mileage limit do you install? Standard restriction - 200 km. This border helps to cut off taxi drivers who take the car to bomb. However, they usually warn about it immediately. Do you need such clients? If the car is old, and a person is ready to pay at an increased rate, then why not? Another nuance is a territorial limitation. By default, the machine is operated only in one region. If the client immediately warns that he needs to go to the next area, then we go to meet him, without increasing the rates.
• ThirdlyWill you take cars with young drivers, then there are under 21 people and with a driver's experience of less than 3 years?

The last question is associated with pledge. Usually, the rental company, providing a car, keeps a certain amount from the client (5-10 thousand rubles), which serves as a key to the case of small damage due to the driver's fault and the need for payment of traffic police fines. If the client asks, we agree to provide a car without a collateral, increasing the tariff by 20%.

Penalties For violation of traffic rules is a separate conversation. We had customers, followed by three notifications for the day. Include in the contract the Tenant Responsibility Point to pay a fine within 10 days (otherwise there is an obligation to pay a penalty in the amount of 300%).

If there is a contract for fines, you can not worry at all. Administrative Code it says that the owner of the vehicle is not responsible if at the time of the commission violations of traffic rules The wheel was another face.

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

Tell how to fix the documentation of the car for service purposes, and we define all the nuances of the vehicle rental for Ltd. individual and companies.

Rent a car on LLC from a private person - how to properly rent a car from an employee of the same LLC, or in an outsider?

Often the head of the Organization proposes to compensate for the costs of money equivalent to the car owner through the vehicle lease agreement.

In many cases, this option is becoming optimal and profitable for both parties.

To rent transport, you need to follow such instructions:

1. Do all the important points of rent

For example:

1. For how long the car will be rented.
2. Who can still use the car.
3. For what fee will the transaction will occur.
4. How expenses will be reimbursed - with their calculation or a certain amount monthly.
5. What rights will remain at the owner of transport, which will be at the tenant.
6. In which transportation will be used - for the transport of minor passengers, for transportation of documentation, for the transport of the head of the organization, etc.
7. For what distance the driver will ride.

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

2. Prepare documents

Consider what papers should have the leader of the LLC if the transaction passes with a physical or legal entity.

Who is the contract	What documents to provide?
Individual	A copy of the certificate of ownership. A copy of the certificate of registration of the car. Talon of technical inspection. Insurance policy. Copy passport of a citizen of the Russian Federation. Copy of driver's license. Help from the bank with an indication of the account details.
Entity	A copy of the statute in the last edition with all the changes and additions (all sheets, including the latter with the marking of the tax inspectorate on the registration). Copy of the document (protocol, decisions) on the election of the sole executive body legal entity (General Director, Director, President, etc.). A copy of the document confirming the powers of a person signing an agreement on behalf of the counterparty. All documentation for the vehicle, copies. Bank details.

It doesn't matter whether a citizen works in the company with which the contract will conclude. The procedure for entering into a lease agreement is the same.

3. Enclose the lease agreement

There are 4 types of contracts under which vehicle rentals are possible. About them

Determine what type it fits you, and make a contract. It should indicate everything important moments.

For example, it is necessary to register in the contract:

1. Rent price.
2. Payment order.
3. Rights and obligations of the parties.
4. The right to transfer cars to third parties.
5. Sphere of operation of transport.
6. Mileage limit.
7. Expenses of the landlord and tenant.

Main types of costs arising from rental vehicles	Car rental agreement without crew	Car rental agreement with crew
Services for the management and technical operation of the car	Does not provide landlord.	Located completely on the landlord.
Responsibilities for maintaining a car in proper condition	Performed tenant.	Performed by the landlord.
Remove of the driver	Pays the tenant.	Pays the landlord.
Car insurance and responsibility for damage, which can be inflicted by this vehicle	Produced by a tenant.	Placed on the landlord.
Costs associated with the commercial operation of the car	By agreement of the parties.	By agreement of the parties.

You can register any questions in the contract that you are worried, and only after that sign the document.

Sample car rental contract without crew:

Finished Blank car rental contract with crew Free free

Ready to form a vehicle lease agreement at an individual Free free

Ready form of a vehicle lease agreement between legal entities without crew Free free

The finished form of a vehicle lease agreement between legal entities with the crew Free free

4. Subscribe a car reception

Make a document yourself - or consult a lawyer.

The form may be arbitrary, but to meet the requirements of the parties.

Ready Blank Admission Act of Vehicle Free free

Try to specify truthful data about the car, otherwise the transport will be repaired on your own (of course, if it is not written in the contract another).

5. Prepare documents confirming transportation costs

In order for the accounting to receive your transport costs, you need to document them.

Substitute such papers:

1. Receipts, checks, commodity overhead, invoices.
2. If there is a contract with the fuel company, then it is worth making it a copy.
3. Receipts for paying parking.

You can attach other documents. The main thing is that they reflect transportation costs.

Path sheet sample:

An example of filling the track leaf:

Issued waybill In the form established by the accounting. Therefore, they do not need them independently. Get the form and then enter the data.

Nuances lease vehicles for Ltd. from another LLC or IP - what to provide?

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

For example, it should be discussed:

1. Who will be a contract with the head of the organization or its representative.
2. Whether transport to the company's fleet or belongs to a frequent person.
3. Will the TC with the crew or without.
4. For how long it is planned to rent a car.
5. How will the rent cost.
6. What method will be paid for rent, in what size.
7. Who will be responsible for transport in case of accidents, an accident.
8. What are the rights to the car at the parties who can use it, etc.

Any company or organization, which is a legal entity, is entitled to rent property to which owned property. The size and origin of the authorized capital, the income and form of ownership of the company do not have importance. The right to an organization (legal entity) for renting a car to a citizen (physical person) is regulated by the Civil Code (Articles 642 - 649). We are talking about providing for rent only by the vehicle. Maintenance and control of the car is assigned to the tenant. At the same time, an individual may be an individual entrepreneur or not to carry out any entrepreneurial activity using a car for personal needs.

Documentary and features for rent

According to Article 643 of the Civil Code of Russia when transferring a car to the rental of the physicals, it is necessary to draw up a treaty. Registration in government bodies is not required (in contrast to the lease of real estate), however, the document must be written in 2 copies with a detailed indication of all the terms of the lease and the details of the parties. The landlord company has the right to be one of the items of the contract to establish a ban on the sublease of the machine. If there is no such point in the document, then the physical is entitled to rented a rented car for rent without the consent of the owner. This provision regulates 647 Article GK. The lease agreement requires:

• Describe the lease object with all the details, specifying the brand, model, color and other machine features;
• Register the deadline for which the car is leased. If specific time frames are not specified, it is believed that the tenant can use the property for an indefinite time;
• Specify the amount that the tenant must pay for the use of transport, as well as the terms and methods of making payments. You can make changes to this item annually. It is advisable to indicate the consequences of late deposit of the amount or delay for more than a month;
• Refer to the act of acceptance, as the document, according to which the car is transmitted and is accepted for the lessor;
• Specify the details of the parties, assure the contract with the signatures, seals.

Special attention in the contract pays for the parties to the damage caused by property. If the rental of the vehicle does not provide for the provision of auto operation services, then responsibility for material damage, including those applied to other cars or pedestrians, falls on the tenant. When long-term rent. In advance determine the side that will produce, pay the current maintenance and overhaul. According to Article 616 (paragraph 2) of the Civil Code, the tenant must pay minor repairs and respond to a good condition of the machine if other conditions are not provided in the contract.

There is also a practice of notifications about accidents or other situations that threaten the state of the landlord property. In this case, the tenant undertakes (the corresponding point is made to the contract) immediately report the landlord about accidents so that the owner can independently assess the damage. In the act of acceptance, the technical condition of the machine is described in detail, equipped, additional options. The return of the car is also carried out on the act. Additional documents are the tenant passport, in accordance with which the details of the parties are filled. If the contract concludes a representative of the individual, then a power of attorney is necessary, which provides for the right to conclude a lease agreement. The power of attorney must be framed and certified by the notary.

What taxes and contributions pay the organization?

Taxation when charging renting from an individual for the use of a vehicle owned by a legal entity depends on the tax system that is established for the organization. Optimally, if a simplified system is used (USN), which avoids the payment of additional cost tax. With simplified taxation, the tax rate will be equal to 15% of income. In this case, the tax object is an amount equal to the difference between income and expenses. If expenses are not provided, you can choose the option with a 6% rate, which will be charged with the amount of rental income.

As ownership of vehicles, the company also pays transport tax. With regard to penalties for violation road rules, they should be applied directly to the tenant or face that operates a rented car. However, when fixing violations by cameras installed on the roads, receipts with a decree on fines will come to the address of the owner of the car. This situation is necessary to clarify in advance in the contract so that the tenant officially assumed the payment of all fines.