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

Question:The organization (LLC) wants to rent a car from the director, who is also an individual entrepreneur. Is it possible to draw up a lease agreement between an LLC and an individual entrepreneur (the car is registered to an individual and is not used in the production activity of the individual entrepreneur)? If you conclude a lease with a director, is it necessary to pay him rent or can I get free use?

Answer:With a director registered as an individual entrepreneur, a car rental agreement can be concluded with or without a crew (for full information, see the recommendations).

If the organization uses the property of the director free of charge, then it will have to include income in the form of the free right to use a car, determined on the basis of market prices for renting identical property, in the structure of non-operating income. Information on prices must be confirmed by the taxpayer - the recipient of the property, either by documents or by an independent assessment (you need to request information from third-party rentals of similar vehicles).

Based on Art. 695 of the Civil Code of the Russian Federation, the borrower is obliged to maintain the thing received for free use in good condition, including the implementation of the current and overhaul, and bear all the costs of its maintenance, unless otherwise provided by the contract of gratuitous use. Therefore, for the purposes of taxation of profits, the borrowing organization has the right to take into account the costs of maintaining and operating the car, provided for by the contract of free use. Expenses are accounted for in the same manner as when entering into a lease.

When transferring a car under a contract of gratuitous use, the employee does not have a tax base for personal income tax. Social contributions in this situation are also not charged.

Justification

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

clause 2 of Art. 635 of the Civil Code of the Russian Federation

How to pay and reflect in the accounting the rental of an employee's personal car

By using an employee's personal car for the benefit of the organization, the owner can be reimbursed in different ways. The first option is to pay compensation. And the second is to conclude a vehicle lease agreement with the employee.

It is important not to confuse renting from an employee and from a third-party individual. For details on accounting for settlements with an ordinary citizen (not an employee), see:

Types of transport lease agreements

There are two types of vehicle lease agreements: with and without a crew. The legal regulation of each of these agreements has its own characteristics.

Crewed rental... Under such an agreement, the lessor must not only provide the renter with a car, but also provide him with services for its management and technical operation ().

Bareboat rental... By concluding such an agreement, you can simply get the employee's car for temporary possession and use ().

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

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

After all, such conditions are spelled out in the Civil Code. So, when renting a vehicle with a crew, drivers and technicians must work for the lessor under an employment contract (clause 2 of article 635 of the Civil Code of the Russian Federation). Therefore, a non-entrepreneur without personal employees cannot enter into such a contract. Otherwise, the court will invalidate such a document ().

The chief accountant advises: instead of a transport lease with a crew, conclude 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 own employees. An important detail: management and maintenance services should not be included in job duties employee. Otherwise, payments under such an agreement are recognized by tax inspectors as economically unjustified and will be deducted from expenses ().

Car rent

When concluding a contract, pay special attention to the description of the leased vehicle. The agreement must include the following specificationsso that you can accurately determine which car is rented. Only in this case the lease is considered concluded. This is stated in paragraph 3 of Article 607 of the Civil Code of the Russian Federation.

Check if the contract contains the following data:

car model;

year of manufacture and color;

body and engine number;

state registration number.

For all information to be as accurate as possible, check it with the vehicle passport (PTS) or with the registration certificate.

Also, in the contract, it is better to immediately prescribe the employee's obligation to transfer you the documents necessary for operating the car. In particular, these are the originals of the certificate of registration, technical passport, technical inspection coupon and insurance policy. And in order for the employee to present this entire set on time, it is possible to provide for a forfeit, fine or penalties for violation of the terms in the same contract.

But remember that ownership remains with the employee. It will go to your organization only if the management decides to buy the car ().

The chief accountant advises: when renting an employee's personal car, be sure to read the terms of transport insurance (OSAGO).

If you have rented an already insured car, two situations are possible.

The first: the insurance policy says that an unlimited number of people are allowed to drive. In this case, nothing needs to be done with the insurance.

The second: The insurance policy lists specific people who are entitled to drive. If it is planned that other people will drive the transport, then changes will need to be made to the policy. Moreover, an employee-landlord will have to do this. You will have to pay for making changes to the policy. If the agreement does not oblige the employee-lessor to take out insurance, all additional costs will be borne by the organization-tenant (Art. And Civil Code of the Russian Federation). These costs can be taken into account when calculating income tax (clause 2 of article 263 of the Tax Code of the Russian Federation).

If you rent an uninsured car, then you will have to issue an OSAGO policy independently and at your own expense. After all, the person who owns the car is obliged to insure liability. That is, not only the owners, but also those who rent transport ().

Documenting

Record the operations of obtaining a car for rent in accounting on the basis of the vehicle acceptance certificate. It must indicate the agreed cost of the car, its mileage, as well as the technical condition based on the results of the inspection.

The deed of transfer can be drawn up on a unified form (form OS-1 or OS-1b, approved) or in any form.

It is not necessary to open an inventory card for the rented car according to the forms No. OS-6, No. OS-6a, approved by the resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. This is stated in the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

The vehicle lease agreement is possible.

Let's separately say about the act of rendered car rental services. Such a document must be drawn up only if it is provided for by the lease agreement. The frequency of preparation is also prescribed in the contract - monthly, quarterly, or even less often. If the contract does not contain a word about the act, then you can take into account the costs without it. This point of view is shared by the Ministry of Finance of Russia (letters dated March 24, 2014 No. 03-03-06 / 1/12764, dated November 16, 2011 No. 03-03-06 / 1/763).

It is impossible not to mention about technical inspection car. To drive a vehicle, it is imperative to issue an MTPL policy. And to buy a policy you can't do without diagnostic card that the inspection has been passed (sub. "e" clause 3 of article 15 of the Law of April 25, 2002 No. 40-FZ).

You need to pay for the inspection, depending on which contract is concluded. There are two possibilities.

Option 1. Car rental agreement with crew.

In this case, the cost of maintaining the transport is borne by the lessor (). Accordingly, the employee must pay for the inspection.

Option 2. Contract for renting a car without crew.

In this situation, the obligation to maintain the rented car lies with the renter (). This means that it is the organization that will pay for the inspection.

Legal features of transport lease agreements with and without crew

How to take into account when calculating income tax the costs of maintaining property received for free use

The costs associated with the receipt, maintenance and use of property can be taken into account when calculating income tax, if the obligation to bear them is imposed on the borrower by the agreement and (or) the law, that is, if they are economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation). This applies, for example, to the cost of maintaining property in good condition (including carrying out current and major repairs) (). Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 24, 2008 No. 03-03-06 / 2/91 and dated April 4, 2007 No. 03-03-06 / 4/37. For more information on how to reflect the cost of repairing a fixed asset received for free use in tax and accounting, see.

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

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

Subjective view

Before starting a car rental, my husband and I used the service of renting cars for many years. Whether it is Moscow, where we lived at one time, renting an apartment, St. Petersburg, the Black Sea coast, where the presence of four wheels makes the rest much more interesting and varied, or my hometown, where we occasionally fly to visit.

Communicating with people who handed over cars to us, we gradually became imbued with a desire to do this type of business, especially since the information they shared made it possible to avoid the mistakes of many novice car dealers. Perhaps the idea of \u200b\u200bowning a car rental point would have remained in the plans, if not for a coincidence.

Decree, mortgage and car loan are great separately, because they mean a family, a separate apartment and new car... But all together these three phenomena become a very heavy burden that falls entirely on men's shoulders. Not long before I quit working, we bought me a car, which we had to pay for within three years.

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

Truth of life: car rental market statistics

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

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

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

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

The share of private individuals (who took cars not for special occasions) among the clients of rental offices was 16%. It turns out that outside the two capitals, only 27200 * (1-76%) * 16% \u003d 1044 cars! All over Russia! In my opinion, this speaks of the huge potential of the market.

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

Statistics taken from Rossiyskaya Gazeta. The survey was conducted three years ago, but little has changed since then. As then, today most of the customers turn to car rental companies to take a replacement car when their own car is under repair, or the old one is sold, and the new one has not arrived yet.

Car rental as a business from my point of view

I think car rental is a great business idea.

1. First, she does not require high investments... You can start with a couple of machines and expand gradually. A fleet of 10 cars will allow you to have a sufficient level of well-being and do exclusively your favorite things. In the absence of force majeure circumstances, you invest only once in the very purchase of a car. After that, it remains to pass the inspection on time and pay for the insurance. And when the car has worked out a certain amount of resources (in 2-3 years), you can sell it (in the worst case for spare parts, but they are also expensive).
2. Secondly, she does not require much time... You can run a business and work in parallel at your main job. During the day, you answer calls, and after 6 pm you only need to drive up to the parking lot a couple of times to pick up and return the cars.
3. Third, she does not require unique personal qualities and professional skills... You don't have to be a talented salesperson, be creative, or have a special ability to persuade. Nowadays, a car is a basic necessity, so the service will sell itself.

Legal issues

Organizational form

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

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

More detailed information about all the organizational steps that need to be taken to open your business, read our material on how to open your own business. And the article which is better to open an individual entrepreneur or LLC will help you figure out which organizational form better fit for your chosen activity.

Taxation

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

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

The cost of the patent will be 900,000 * 6% \u003d 54,000 rubles. in year. I show less income, I own cars by right, so I prefer to pay 6% of the income.

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

Organizational problems

Let's move on to the most important thing - the details. As you know, it is in them that the devil hides. With regard to business, these are, at first glance, secondary issues that sometimes you do not pay attention to. Communication with sales managers in Trade-in car dealerships, employees and owners of car rental points where I myself rented a car showed that it is just ignoring these "little things" that usually leads to the collapse of business undertakings. And yes, they do not write about this in the articles that flooded the Internet with examples of business plans written by people who do not have the slightest idea about the features of the functioning of a company of a particular profile.

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

Car selection

The most important thing is to choose the models that will make up the backbone of your fleet. 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 of them just want "Something cheaper"... This is understandable, given that the monthly cost of renting the cheapest car (including all discounts) roughly coincides with the size of the average salary (according to the State Statistics Committee, in April this year it was 29453 rubles).

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

Which machines to choose for each of these customer groups?

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

Buy now domestic cars unprofitable for the rental company. Tariffs remained at the same level, but the price of a car has grown very much. A used Lada Granta will cost one and a half times more expensive than a Daewoo Nexia of the same year of manufacture, but you can return it for a maximum of a thousand rubles (the reputation of the Lada has not disappeared anywhere).

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

Renault Logan has now greatly increased in price, and the "fragility" of this car makes it unreliable. Just the other day in the salon I was listening to a story about a man who bought 15 new Logans. All his cars didn't last even a year. Remember: people who take a budget car will not take care of it. Nexia - This is the most durable machine in intensive use.

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

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

When it comes to cars for dear customers, the choice is yours. I believe that it makes no sense for a small rental to buy a car specifically for this category. If a person who is accustomed to driving a good car and is willing to pay for it calls, then I offer him my personal car.

The intricacies of doing business

In this section I will talk about the most "problematic" aspects of the functioning of a car rental. So, you have chosen and bought the cars, now they need to be insured. And then the surprises begin. If there are no problems with OSAGO (be sure to put "unlimited number of drivers" in the options), then make a CASCO for rental car almost impossible. Most major insurance companies officially refuse to insure rental cars, and if they do, the rate can be as high as 40% market value cars.

What to do?

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

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

Where will the cars be?

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

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

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

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

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

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

Penalties for breaking the rules road traffic is a separate conversation. We had clients, after which we received three notifications a day. Include in the contract a clause on the tenant's obligation to pay a fine within 10 days (otherwise an obligation to pay a penalty of 300% arises).

If you have an agreement about fines, you don't have to worry at all. The Administrative Code states that the owner of the vehicle is not responsible if, at the time of the commission traffic violations another person was driving.

Renting a car is renting a car with advance or subsequent payment at previously agreed prices. This service has appeared relatively recently in our country, but recently it is gaining more and more popularity, both among businessmen and ordinary citizens going on a trip. Traveling by car allows you to significantly save time for moving around the city and beyond. In addition, there is a saving of money, because using a taxi service, you will have to overpay for the time the driver waits for you.

But renting a car from an individual entrepreneur has its own nuances and peculiarities. Leasing a personal car by an individual entrepreneur is not prohibited by current legislation. An individual entrepreneur who is an individual can also use his personal property in the framework of business activities. Thus, renting out your own property is a legal activity. If an individual entrepreneur works in an organization and she rents a car from him, then compensation for using a personal car for business purposes is paid in the event that the work is associated with frequent business trips. Compensation assumes the repayment of the cost of repairs, fuel lubricants, maintenance, wear. But the individual entrepreneur is not entitled to pay compensation for costs, as well as to conclude a lease with himself. If at its cost an auto SP is a fixed asset, then it is accounted for as a part of fixed assets.

According to article 346.26 of the Tax Code of the Russian Federation, entrepreneurs providing road transport services may be subject to a taxation system in the form of UTII. An individual, in particular, an individual entrepreneur, has the right to carry out such activities only if he has the right to own or use, possess and / or dispose of the vehicle provided for rent. All relations between the lessee and the lessor in the field of transport services are governed by Ch. 40 of the Civil Code. When providing services of this kind, it is mandatory to draw up an agreement between its parties. The main clauses of the contract are:

1. Mandatory indication of all data of the individual entrepreneur, the number and date of issue of the certificate of registration with the tax service.
2. Indicating the purpose of the vehicle rental.
3. Control over the technical condition of the car is carried out by the lessor.
4. The costs for the maintenance of transport are allocated by the lessor, unless the repair was required through the fault of the lessee.
5. The lessee repairs and changes the parameters of the car only with the written consent of the lessor.
6. Determining the amount of rent for using a car (in numbers and in words).
7. The tenant undertakes to pay the rent on time within the agreed time frame.

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

If a car is rented from an individual entrepreneur together with the crew, then its members are the lessor's employees, fulfill exclusively his requirements and orders that relate to the operation and repair of the car. The lessor shall bear the cost of crew labor only if otherwise is not specified in the contract.

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

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

Quite often, organizations decide to purchase a vehicle to meet production needs. Buying a car is not always advisable for all companies. Quite often the decision of the management comes down to renting a car for the purposes of the company.

Consider how to correctly reflect the cost of renting and maintaining a rented car when calculating income tax, in which case it becomes necessary to pay personal income tax and insurance premiums.

According to the Civil Code, there are two types of vehicle lease agreements: with and without a crew (vehicle lease agreement without the provision of driving and maintenance services). The procedure for concluding and the form of the contract, as well as the obligations of the lessor are governed by Articles 642-649 of the Civil Code of the Russian Federation.

The expenses for the maintenance and operation of the car, unless otherwise provided by the contract, are borne by the lessee (Articles 636, 645 and 646 of the Civil Code of the Russian Federation).

Most often, organizations rent vehicles from legal entities or individuals. Depending on the type of the lessor and on the rental of a vehicle with or without a crew, the lessee's organization has a different obligation to pay taxes.

Transport tax

It should be noted right away that the obligation to pay transport tax fixed in article 357 of the Tax Code of the Russian Federation for the person to whom the vehicle is registered.

Thus, the lessor must calculate and pay the transport tax.

Income tax

Amounts of rent and driving services are included in other expenses for calculating income tax if:

• the rented car is used to carry out activities related to the manufacture and sale of products, the purchase and sale of goods, the performance of work and the provision of services,
• subject to meeting all the criteria provided for in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

For the purpose of taxation of profits, the costs of maintaining and operating a car, such as washing, purchase of spare parts, fuels and lubricants, the company also has the right to include in expenses (subparagraph 11 of paragraph 1 of article 264, subparagraph 5 of paragraph 1 of article 254 of the Tax Code ). The above expenses must be documented and justified in accordance with legal requirements.

In particular, to confirm the cost of fuel and lubricants for the purpose of calculating income tax, it is necessary to register waybills... In addition to confirming the cost of fuels and lubricants, this document confirms, in general, the economic feasibility and production orientation of the costs associated with the use of the vehicle.

Table 1. Expenses for rental and maintenance of a vehicle

* if the duty is assigned to the renter,

** for production activities,

*** for management needs.

Source documents

As mentioned above, to reflect expenses in tax accounting, it is necessary to draw up documents in accordance with the requirements of the law.

Lease expenses, unless otherwise provided by the contract, can be reflected on the basis of the contract only. It may also be envisaged to draw up a monthly act for the rental of a vehicle.

The costs of driving services can be accepted in tax accounting on the basis of issued certificates for driving services, drawn up in accordance with the requirements of the legislation.

Expenses for fuel and lubricants for tax accounting are confirmed by correctly completed waybills.

Let's take a closer look at the design requirements of this document and changes in its form, which entered into force in 2017.

The unified form of the document was approved by the Resolution of the State Statistics Committee of 28.11.1997 No. 78. This form is provided for trucking organizations... If the company is not, then it can be guided as a basis for this form of document and develop its own form of waybill. If the organization decides to draw up a document according to an independently developed form, then it is necessary to consolidate this form in the accounting policy and check the compliance of the document with the requirements of 402-FZ to the details of the primary document.

In 2017, the Orders of the Ministry of Transport entered into force (dated January 18, 2017 No. 17, dated November 7, 2017 No. 476), which introduced some changes to the procedure for issuing this document. Recall that the procedure for filling in waybills is fixed in the Order of the Ministry of Transport dated September 18, 2008 No. 152.

The waybill must necessarily contain the following information and details (approved by section II of the order of the Ministry of Transport of Russia dated September 18, 2008 No. 152):

1. name and number of the waybill;
2. information about its validity period;
3. information about the owner (owner) of the vehicle;
4. information about the vehicle;
5. information about the driver;
6. pre-trip control mark technical condition a car (order of the Ministry of Transport of the Russian Federation of January 18, 2017 No. 17);
7. odometer readings at check-out and at check-in;
8. date and time of departure and arrival at the garage;
9. signature and full name an employee who puts odometer readings, date and time on the sheet;
10. FULL NAME. driver;
11. date and time of pre-trip and post-trip medical examination of the driver;
12. stamp, signature and full name a medical professional who conducts a physical examination.

From December 15, 2017, the waybill must contain information about the PSRN or OGRIP (in the case of individual entrepreneurs) of the vehicle owner.

One more addition - a new obligatory variable has appeared in the "Vehicle information" field. In this field, you must fill in the day (day, month, year) and time (hours, minutes) when the pre-trip inspection of the technical condition of the car was carried out. This field is filled in if such pre-trip control is provided for by law.

The waybill is no longer required to contain the seal (stamp) of the organization or individual entrepreneur.

Important attention should be paid to travel itinerary information. Despite the absence of this requirement in the Order of the Ministry of Transport, the tax authorities insist on having complete information about the travel route. The formulation of the route must indicate the production nature (for example, a trip to the tax office, to negotiations with the customer).

The amount of expenses for fuel and lubricants for the purpose of taxation of profits is not limited by tax legislation. Only the costs of compensation for the use of personal cars for business trips (subparagraph 11 of clause 1 of article 264 of the Tax Code of the Russian Federation) are subject to normalization.

When checking the reasonableness of costs, the tax authorities are guided by the Fuel and Lubricant Consumption Rates for road transport, approved by the order of the Ministry of Transport of Russia dated 14.03.2008 No. AM-23-r. In the event of a significant excess of actual costs over the specified rates, the tax authorities may question their economic feasibility.

Despite this, the organization, taking into account the specifics of its activities, has the right to use independently developed standards based on the relevant technical documentation (taking into account the standards established by the Ministry of Transport of Russia, or taking into account the data contained in the documents of the car manufacturer). The Ministry of Finance in its explanations (for example, letters dated 03.06.2013 No. 03-03-06 / 1/20097, dated 27.01.2014 No. 03-03-06 / 1/2875) allows organizations that are not motor transport organizations not to adhere to the norms of the Ministry of Transport , but to develop their own norms.

If the organization is not a motor transport organization, it is necessary to secure the developed fuel consumption rate by order of the head of the organization.

If an organization or individual entrepreneur provides transport services, then they must keep a register of waybills, which is also sometimes called the register of waybills (clause 1 of article 1, clause 1 of article 6 of the Federal Law of 08.11.2007 No. 259-FZ, clause 17 of the Order of the Ministry of Transport of 18.09. 2008 No. 152).

Personal income tax and insurance premiums

If an organization rents a car from an individual, then, as in the case of a legal entity, it is necessary to conclude a vehicle lease agreement. The contract must contain comprehensive information about the car so that you can accurately determine which vehicle is rented. So it is imperative to indicate the make of the car, year of manufacture, color, body and engine number, state registration number. The information must correspond to the vehicle passport or registration certificate.

Income received by an individual from the lease of property, as well as from the provision of services are subject to personal income tax (subparagraph 4 of paragraph 1 of article 208 and paragraph 1 of article 209 of the Tax Code of the Russian Federation)

The organization, in this case paying for the rental services, acts as a tax agent and is obliged to calculate, withhold and pay personal income tax to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation). Depending on whether the individual is a resident Russian Federation or not, the tax rate will be 13% or 30%, respectively.

Personal income tax from the rent is withheld upon its actual payment (clause 4 of article 226 of the Tax Code). The date of the actual receipt of income is determined as the day of payment of income - from the cash desk or to a bank account (subparagraph 1 of paragraph 1 of article 223 of the Tax Code). The tax must be transferred to the budget no later than the day following the day the income is paid.

Depending on whether a rental agreement is concluded with or without a crew, it will be necessary to calculate and pay insurance premiums.

If a bareboat lease agreement is concluded, then the rent paid to an individual under the property lease agreement is not subject to insurance premiums.

If a lease agreement is concluded with the crew, that is, vehicle management services are also provided, then you should pay attention to the following nuances:

1. The contract must separate the rental price and the cost of management services,
2. As mentioned above, rental services are not subject to insurance premiums, but management services are subject to insurance premiums to the Pension Fund of the Russian Federation and FFOMS, since they relate to payments to an individual under a civil contract, the subject of which is the provision of services,
3. Insurance premiums to the FSS in terms of insurance against accidents at work and occupational diseases are paid if it is provided for in the vehicle lease agreement with the crew (clause 1 of article 20.1 of Law No. 125-FZ).

If the contract does not separate the lease and management services, then it is highly likely that the auditors will charge the entire lease. In this case, you will have to defend your interests in court.

Accounting

The transfer of the vehicle from the lessor to the lessee is formalized by an act of acceptance and transfer of fixed assets.

According to the Instructions for using the Chart of Accounts accounting financial and economic activities of organizations, approved. By order of the Ministry of Finance of Russia No. 94n dated October 31, 2000, the leased car is accounted for on off-balance sheet account 001 "Leased Fixed Assets" in the valuation specified in the lease agreement.

At the end of the contract, the property is debited from the off-balance sheet account of the lessee.

According to PBU 10/99, in the case of the use of leased property for the implementation of activities related to the manufacture and sale of products, the purchase and sale of goods, with the performance of work and the provision of services, the amount of rent and services for driving a vehicle are accounted for as part of the cost of ordinary types activities. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment money and another form of implementation. Thus, the lessee reflects the rent in accounting in the period to which it relates.

The rent is charged depending on the activity in which the car is used. Possible accounting entries when renting a vehicle from a physical and legal entity are shown in Table 2.

Note that if a lease from an individual involves a lease from an employee of the organization, then account 73 will be used as a settlement account with the lessor, in the case of lease from an individual - individual entrepreneur or a legal entity, account 76 will be used.

Table 2. Accounting entries

* in case of rent from a legal entity without a crew

Summing up, it should be noted that when using rental cars, you should pay attention to the correct preparation of documents.

In the contract, it is necessary to indicate comprehensive information about the car, corresponding to the vehicle documents. If the contract is concluded with an individual for renting a vehicle with a crew, it is necessary to indicate separately in the contract the cost of the lease and the cost of driving the vehicle.

As for the reflection of expenses, in order to avoid questions from the tax authorities, it is necessary to have correctly executed documents confirming the expediency and validity of the expenses incurred.

Can an individual rent a car as an individual entrepreneur? If he hands over the car as an individual, personal income tax arises, and if as an individual entrepreneur then a simplified 6% can there be any questions in this regard?

The rationale for this position is given below in the materials of the Glavbuh System

1. Article:The payment of taxes by an entrepreneur depends on whether his activities are registered in the unified state register or not.

An entrepreneur on a simplified system leases out property. At the same time, he entered into a lease on behalf of an individual. And he did not register the activity of leasing property in the unified state register of individual entrepreneurs. What tax should a businessman tax the income received - “simplified” or personal income tax?

The Ministry of Finance explained that in this case, the entrepreneur will have to pay personal income tax. The reason is that the leasing activity was not declared by the merchant when registering as an individual entrepreneur. This means that the income is considered to be received by him as an individual. This situation can be changed. For this, the type of activity (lease), the merchant must register in the Unified State Register of Entrepreneurs. Then, from the date of registration of the changes, the income received from renting out the property will be subject to a single tax under the “simplified” *.

2. Article:The transfer of a car rental with a crew for the payment of UTII is not transferred

Currently, as an entrepreneur, I am engaged in the transportation of alcoholic beverages to personal car... The company whose products I am translating wants to renegotiate a contract with me. They want to rent my car, but I will also drive it. Can I continue to use imputation? If not, can I switch to a simplified system for this activity?

Individual entrepreneur I.A. Ryzhov, Kurgan

No, you will not be able to apply further "imputation". Since the activity of transferring a car for rent with a crew is not transferred to UTII. This follows from the provisions of clause 2 of Article 346.26 of the Tax Code of the Russian Federation. A similar conclusion was made by the Presidium of the Supreme Arbitration Court of the Russian Federation in paragraph 3 of the information letter dated 05.03.2013 No. 157.

As for the transition to the "simplified" system, it differs depending on the situation. If you completely stopped the activities taxed by UTII, that is, you were no longer engaged in transportation, then you could switch to the simplified tax system from the beginning of the month in which you stopped carrying out "imputed" activities (clause 2 of article 346.13 of the Tax Code of the Russian Federation). This is also indicated by the Ministry of Finance of Russia in its letter dated February 25, 2013 No. ED-3-3 / [email protected] ... In this case, you first need to be deregistered as a "attorney". To do this, within five days from the date of termination of the "imputed" activity, an application is submitted in the form of ENVD-4. And at the same time submit a notification of the transition to the simplified tax system by