Contract for renting a car without a crew. Accounting when renting a car from a company employee

"Accounting and personnel", 2008, N 8

Employee car: rental with or without a crew

If an employee of the company uses his car for business trips, the company can pay compensation to him for this. However, its size is negligible (judge for yourself - 1200 or 1500 rubles, depending on the engine power of the car). Moreover, this amount already takes into account the cost of fuel and lubricants spent on business trips. Therefore, it is more profitable to arrange relations with an employee in a different way, namely, to rent his car.

Rental types

The car can be rented with a crew (that is, when the employee himself will drive the car) or without a crew. Let's compare what obligations the parties bear - the tenant and the landlord for each type of lease (see table).

Obligations of the parties when renting a car with a crew

and without a crew

Duties of the parties	Rental with crew	Rental without a crew
Duty content transport funds (current and overhaul)	Landlord (art. 634 Civil Code of the Russian Federation)	Tenant (Article 644 of the Civil Code of the Russian Federation)
Crew payment	Landlord, unless otherwise not specified in the contract (Article 635 of the Civil Code of the Russian Federation)	Tenant (Article 645 of the Civil Code of the Russian Federation)
Payment of expenses manual transport resources (fuel, expendable materials, fees)	Tenant, unless otherwise not specified in the contract (Article 636 of the Civil Code of the Russian Federation)	Tenant, unless otherwise not specified in the contract (commercial and technical costs - according to Art. 645 of the Civil Code of the Russian Federation, operational expenses - in accordance from Art. 646 of the Civil Code of the Russian Federation)
Insurance transport facilities	landlord (including insurance liability for damages) unless otherwise stated in the contract (Article 637 of the Civil Code of the Russian Federation)	tenant (including insuring your responsibility) if not otherwise established in the contract (Art. 646 Civil Code of the Russian Federation)

Rent

The amount of the rent is established by agreement of the parties and is fixed in the lease agreement.

In the company's accounting, expenses related to the payment of rent to an employee will be attributed to expenses for ordinary activities (clause 5 PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n). And in tax accounting - to other expenses (clause 10 clause 1 article 264 of the Tax Code of the Russian Federation).

If a company applies the "simplification", then rental payments for a car will also reduce its taxable income (clause 4, clause 1, article 346.16 of the Tax Code of the Russian Federation).

"Salary" taxes when renting with a crew

Income tax individuals

When paying rent to an employee, the company must withhold personal income tax from this amount at a rate of 13 percent, acting as a tax agent (clause 1, article 226 of the Tax Code of the Russian Federation). After all, such a payment is the income of the employee in cash.

Note: the tax rate of 13 percent is applied if the employee is a resident of the Russian Federation, that is, is in our country for more than 183 calendar days during the last 12 months.

Unified social tax

In accordance with paragraph 1 of Art. 236 tax code the object of taxation of the UST are payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services, as well as under copyright agreements.

At the same time, tax is not charged on payments made under civil law contracts, the subject of which is the transfer of ownership or other material rights to property, as well as contracts related to the transfer of property for use. These may include lease agreements. vehicle without a crew. Therefore, the rent due to an employee for renting a vehicle without a crew and reimbursement of expenses for its operation are not subject to UST.

But payments under a car rental agreement with a crew in terms of amounts related to the provision by an employee of services for driving a car and his technical operation, will be subject to UST (Article 236 of the Tax Code of the Russian Federation). Therefore, the contract must specify separately how much the rent is, and how much is the fee for driving.

AT this section In this article, we will talk about how a company takes into account for tax purposes the costs of purchasing fuel and lubricants, car insurance and repair, if these costs are assigned to it under the terms of the lease agreement.

Insurance

In accordance with Art. one federal law dated April 25, 2002 N 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners" a person who owns a vehicle, including on a leasehold basis, is recognized as its owner. True, the obligation to insure civil liability does not apply to the owner of a vehicle whose liability risk is insured by another person (the insured). Therefore, when renting a car, you should pay attention to whether the lessor has insured his civil liability.

When a company rents a car from an employee (individual), it should familiarize itself with the terms of insurance. If the insurance policy states that only the owner can drive the car, then in the case of renting a car without a crew, the lessor needs to contact insurance company so that she makes changes to the insurance policy, since it needs to indicate everyone who will drive the car.

So, if the firm had to pay for insurance, how do you account for those costs for tax purposes?

They can be included in other expenses for the purpose of calculating income tax. Truth, we are talking only about paying for insurance within the tariffs approved by law (clause 2, article 263 of the Tax Code of the Russian Federation). Recall that the Tariffs for third party liability insurance are approved by Decree of the Government of the Russian Federation of December 8, 2005 N 739.

The company can also take into account for the purpose of calculating income tax and payment of voluntary insurance under the hull policy.

But if the company operates on a "simplified" basis, then only the costs of compulsory property insurance can be attributed to expenses for tax purposes (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). In other words, only the payment of "avtograzhdanki". Expenses for car insurance under a hull insurance policy are not taken into account when "simplified" (Letter of the Ministry of Finance of Russia dated May 10, 2007 N 03-11-04 / 2/119).

Payment for fuel

The company may include the costs of paying for fuel and lubricants and oils for a rented car in expenses for the purpose of taxing profits under paragraphs. 11 p. 1 art. 264 of the Tax Code of the Russian Federation. With "simplification" - according to paragraphs. 12 p. 1 art. 346.16 of the Tax Code of the Russian Federation.

The firm can pay for current or major repairs of the car (or both types of repairs). At the same time, the repair costs specified in the lease agreement, the company has the right to take into account for the purposes of taxation of profits (Article 260 of the Tax Code of the Russian Federation). The same rule is also true for the subjects of "simplified" (clause 3, clause 1, article 346.16 of the Tax Code of the Russian Federation).

tax consultant

Signed for print

A car rental agreement without a crew, if it is concluded with a legal entity that delivers movable property as entrepreneurial activity, then it is drawn up under a rental agreement, and regulated.

If the contract is concluded with an individual, then the procedure and conditions for concluding a lease are provided.

Features of compiling a document

Therefore, in order to avoid the transfer of transport into the wrong hands, the contract must reflect a direct ban on transferring it to third parties.

In addition, the tenant has the right to conclude transportation agreements with third parties, without the consent of the lessor, if the transported goods correspond to the goals and purpose of the concluded lease agreement, and if the goals were not specified in the contract, then the goals and purpose of the car itself.

Harm caused to third parties as a result of an accident, damage, loss or damage to the car, according to the tenant, but only if he is found guilty of causing harm -.

Since the car long time will be left unattended by the owner, then for its safety, it is desirable to reflect the following obligations of the tenant in the contract:

Timely notify the lessor and the insurance company about the occurrence of an insured event, otherwise, if this is not done within the time period established by the insurance contract, the insurance company has the right to refuse to pay insurance -.
Compensation for damage in case of an accident and other damage to the car, if this happened through the fault of the tenant and does not apply to the insured event -.
Operating conditions of the car, including the obligation to use the recommended fuels and lubricants, for its proper maintenance.

These items are not mandatory, but their inclusion in the contract will help to avoid a lot of problems in case of emergency situations.

Completed sample document

Car rental agreement without a crew

______ "__" _______ 20__

Hereinafter referred to as the "Lessor", represented by ________________________________________________________, acting on the basis of _____________, on the one hand, and _____________________________________________________, hereinafter referred to as the "Lessee", represented by ____________________________________________, acting on the basis of _____________________, on the other hand, have concluded this agreement as follows:

1. The Subject of the Agreement.

1.1. Under this agreement, the Lessor undertakes to transfer for temporary possession and use to the Lessee the cars specified in the vehicle acceptance and transfer certificate, which is an annex to the Agreement, and the Lessee undertakes to pay the rent to the Lessor for the use of cars and return them in the manner prescribed by this Agreement.

1.2. The object of this agreement is the cars specified in the act of acceptance and transfer of the car and which is an annex to this agreement. The complete set of cars is indicated in the act of acceptance and transfer of cars. The car package includes a set of tires (winter and summer).

1.3. Cars belong to the Lessor on the right of ownership.

1.4. The use of the vehicle must not be contrary to its purpose.

2. Rights and Obligations of the parties.

2.1. Rights and obligations of the Lessor:

2.1.1. The Lessor is obliged, within 10 days from the date of signing this agreement, to transfer to the Lessee the cars in a technically sound condition, fully equipped, equipped with radio stations, free from the rights of third parties. Acceptance and delivery of the car is carried out according to the acceptance certificate (Appendix No. 1 to the Agreement).

2.1.2. Transfer to the Lessee the documents related to the vehicles and necessary for normal operation.

2.2.3. Insure cars (CASCO, OSAGO). When insuring cars by the Lessor, it is necessary that in insurance policies, the circle of persons who have the right to drive a car is unlimited.

2.2.4. The lessor has the right to check the condition of the vehicles. To do this, the Landlord notifies the Tenant of this no later than 3 days before the day of the inspection. The lessee has no right to interfere with the inspection of cars.

2.2.5. The Lessor is obliged, at the request of the Lessee, within 2 days to submit to the latter powers of attorney for persons admitted by him to drive cars.

2.2. Rights and obligations of the Tenant:

2.2.1. The Lessee is obliged to inspect the condition and equipment of the cars and accept them from the Lessor by signing the car acceptance certificate (Appendix No. 1).

2.2.2. The Lessee undertakes to use the car in strict accordance with its purpose, to comply with the Rules traffic, be responsible for compliance with the requirements for the prevention and registration of accidents, keep cars in good technical condition, carry Required documents required by the traffic police. The Lessee undertakes to strictly comply with all requirements for the operation of the vehicle and the conditions specified in service book this car.

2.2.3. Timely notify the Lessor and the insurance company about the accident. Prepare all necessary documents for the traffic police and the insurance company. In case of non-compliance with these requirements, the Lessee shall be fully liable for damages resulting from an accident.

2.2.4. Carry out scheduled vehicle inspections and repairs technical centers Moscow. The Lessee is not entitled to replace the numbered units installed on the vehicles without the prior written consent of the Lessor.

2.2.5. In case of damage or loss of the car, the Lessee undertakes to immediately notify the Lessor about this, as well as notify the insurance company about the insured event in accordance with the insurance contract and the law.

2.2.6. In case of an accident caused by the fault of the Lessee, in cases not related to insured events under rental car insurance contracts (including alcohol intoxication etc.), the Lessee undertakes to perform all the actions provided for by law and this agreement to return the damaged car to the Lessor, and reimburse the Lessor's losses within 30 days, or pay the Lessor the residual value of the car (repurchase the car at the residual value).

2.2.7. Ensure the safety of registration and other documents necessary for operation. In case of their loss, regardless of the Tenant's fault, the Tenant undertakes to reimburse the Landlord's expenses for their restoration.

2.2.8. The tenant undertakes to fully compensate for the damage caused to third parties during the operation of the car (). In the event that third parties present claims for damages against the Lessor, the Lessee is obliged to participate in lawsuits in this case, provide the Lessee with all documents related to the damage, reimburse the Lessor for all costs of litigation.

2.2.9. When operating vehicles, use only those fuels and lubricants that are indicated in the service book and (or) recommended by the relevant car service.

2.2.10. The Lessee has the right, without the consent of the Lessor, to sublease the rented vehicle on the terms of the vehicle lease agreement with or without a crew. The Lessee has the right, without the consent of the Lessor, on its own behalf to conclude transportation contracts and other contracts with third parties, if they do not contradict the purposes of using the vehicle specified in the lease agreement ().

2.2.11. Upon the expiration of the Agreement, as well as in case of its early termination, within 3 (three) days from the date of the specified period, return the cars in a technically sound condition (taking into account standard wear and tear) in the configuration received from the Lessor. The transfer is carried out in the manner prescribed by this agreement. The fact of transfer is documented by the act of acceptance and transfer of the car (Appendix 2).

2.2.12. When returning the car to the Lessor, the Lessee is obliged to return the cars in the configuration corresponding to the acceptance certificate (Appendix 1). In case of return of cars with a violation of completeness, the Lessee shall pay the Lessor the cost of the unreturned equipment.

3. Rent and payment procedure.

3.1. The amount of rent for the use of cars and the procedure for its payment are provided for by an additional agreement to this Agreement.

4. Duration of the contract.

4.1. This agreement comes into force from the moment of signing and is valid for one year. The contract can be extended for the next calendar year, if none of the Parties has declared its termination 30 days before the expiration of its validity.

4.2. The Agreement may be terminated ahead of schedule by written agreement of the Parties.

4.3. This Agreement may be terminated at the initiative of one of the parties. The party initiating the termination of this agreement is obliged to notify the other in writing of its intention no later than 15 days before the expected date of termination of the agreement.

4.4. In case of early termination of this agreement, mutual settlements between the parties are not made late afternoon car transfers.

5. Responsibility of the parties.

5.1. For non-fulfillment or improper fulfillment of their obligations under this agreement, the Parties shall be liable in accordance with applicable law Russian Federation.

5.2. The Lessee shall independently bear civil liability for damage caused to the cars of third parties.

5.3. In case of occurrence controversial situations under this agreement, they are considered in the appropriate court of general jurisdiction in __________.

6. Additional terms.

6.1. The Agreement may be amended by written agreement of the Parties.

6.2. In the part not regulated by this Agreement, the Parties are guided by the current legislation of the Russian Federation.

6.3. The Agreement is made in two copies, one for each party and has the same legal force.

6.4. The terms of this agreement are confidential and are not subject to disclosure to third parties without the written consent of the other Party.

6.5. All appendices to this agreement are valid if they are drawn up in writing and signed by both Parties.

6.6. In the event of disputes, the Parties will seek to resolve them through negotiations. If no agreement is reached, the dispute is referred to the court in accordance with the current legislation of the Russian Federation.

7. Addresses and details.

Application No. 1

Act
car reception and transmission

______ "___" ______________ 20__

No. p / p	Name, brand	Quantity	Rooms, availability
	Car, brand, model
	Register sign
	Identification number (VIN)

	Year of issue
	Engine model
	Engine
	Chassis (frame)
	Body (sidecar)

	Engine power
	Engine displacement
	Allowed poppy. weight, kg.
	Weight without load, kg.
	Passport of the vehicle (copy)
	Technical inspection card
	Rubber mats
	Mirrors
	Side view mirror

	Keys set

	Spare wheel
	Winter tire set
	Summer tire set
	Mudguards
	Wiper blades
	Battery
	Ignition key, door lock



	Warning triangle

	Fire extinguisher
	car radio
	crankcase protection

The car is fully equipped.

Upon acceptance of the vehicle, the Lessee shall be provided with the following documents:

The tenant checked the actual chassis (body) numbers in the engine compartment and luggage compartments, engine, spare parts number, VIN, with the numbers indicated in the documents.

The Landlord provided the Tenant with in full necessary information about the vehicle in accordance with the owner's manual.

The tenant is familiar with the rules for operating the car.

Landlord: Tenant:

Application No. 1
to the car rental agreement
No. ____ dated "____" __________ 20__

Act
car reception and transmission

___ "___" ______________ 20__

No. p / p	Name, brand	Quantity	Rooms, availability
	Car, brand, model
	Register sign
	Identification number (VIN)

	Year of issue
	Engine model
	Engine
	Chassis (frame)
	Body (sidecar)

	Engine power
	Engine displacement
	Allowed poppy. weight, kg.
	Weight without load, kg.
	Passport of the vehicle (copy)
	Technical inspection card
	Rubber mats
	Mirrors
	Side view mirror

	Keys set

	Spare wheel
	Winter tire set
	Summer tire set
	Mudguards
	Wiper blades
	Battery
	Ignition key, door lock
	Alarm and alarm key fob
	Radio station, tankette, antenna, resolution

	Warning triangle

	Fire extinguisher
	car radio
	crankcase protection

Readings on the speedometer: _________________ km.

Upon delivery of the car, the following documents were handed over to the Lessor:

certificate of registration series __________ No. _______________;
copy of the passport of the vehicle series ___________ No. ________________;
technical inspection certificate No. ______________;
insurance policy for OSAGO series _________ No. ______________, including a notice of an accident;
license for a radio station.

The lessor verified the actual chassis (body) numbers in the engine compartment and luggage compartments, engine, spare parts number, VIN, with the numbers indicated in the documents.

Available comments on the car ___________________________________________________________________________

______________________________________________________________________________________________________________________________________________________________________________________________________________

The act is drawn up in two copies, one for each party.

Landlord: Tenant:

Car handed over: Car received:

___________________/_________________/ ___________________/_________________/

(signature) (surname) (signature) (surname)

Supplementary agreement
to a car rental agreement without a crew
from "" ___ 20

______ "__" _______ 20__

1. The rent for the use of cars is ____ rubles per month for each car.

2. In case of damage to the car as a result of an accident, when the car cannot be temporarily used for its intended purpose, for the period of its repair, the Lessee shall pay the Lessor 10% of the rental amount.

3. The lease payment for the use of the car is paid by the Lessee in advance twice a month no later than the 3rd (third) day for the period from the 1st to the 15th day and the 18th (eighteenth) day for the period from the 16th to the 31st day of each current calendar month.

4. The rent starts to accrue from the moment of signing the act-acceptance-transfer of the car.

5. Settlements between the parties are carried out in cash.

6. This supplementary agreement shall enter into force upon signing.

7. This agreement is made in duplicate, having equal legal force.

Car lease agreement. Under a rental agreement, the lessor, who leases the property as a permanent business activity, undertakes to provide the tenant with movable property for a fee for temporary possession and use.

Property provided under a rental agreement is used for consumer purposes, unless otherwise provided by the agreement or follows from the nature of the obligation.

The rental agreement is concluded in writing and is public "(Article 426 of the Civil Code of the Russian Federation)".

Rent a car with a crew

Under a lease agreement (time charter) crewed vehicle the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides services for its management and technical operation on its own.

Rules for the renewal of the lease for indefinite term and on the tenant's pre-emptive right to conclude a lease agreement for a new term "(Article 621 of the Civil Code of the Russian Federation)" do not apply to a lease agreement for a vehicle with a crew.

A rental agreement for a vehicle with a crew must be concluded in writing, regardless of its term. The rules on registration of lease contracts, provided for by "paragraph 2 of Article 609" of this Code, do not apply to such an agreement.

During the entire term of the rental agreement for a vehicle with a crew, the lessor is obliged to maintain the proper condition of the leased vehicle, including the implementation of current and major repairs and the provision of necessary accessories.

The services provided to the lessee by the lessor for the management and technical operation of the vehicle must ensure its normal and safe operation in accordance with the purposes of the lease specified in the contract. The lease agreement for a vehicle with a crew may provide for more than wide circle services provided to the tenant.

The composition of the vehicle crew and its qualifications must comply with the rules and conditions of the contract binding on the parties, and if such requirements are not established by the “rules” binding on the parties, the requirements common practice operation of a vehicle of this type and the terms of the contract.

Crew members are employees of the lessor. They are subject to the lessor's instructions regarding the management and maintenance of the vehicle and the lessee's instructions regarding the commercial operation of the vehicle.

Unless otherwise provided by the lease agreement, the costs of paying for the services of crew members, as well as the costs of their maintenance, shall be borne by the lessor.

Unless otherwise provided by the rental agreement for a vehicle with a crew, the lessee shall bear the costs arising in connection with the commercial operation of the vehicle, including the cost of paying for fuel and other consumables during the operation of materials and paying fees.

Unless otherwise provided by the rental agreement for a vehicle with a crew, the obligation to insure the vehicle and (or) insure liability for damage that may be caused by it or in connection with its operation is assigned to the lessor in cases where such insurance is mandatory by virtue of "law" or contract.

Unless otherwise provided by the lease agreement for a vehicle with a crew, the lessee has the right to sublease the vehicle without the consent of the lessor.

The lessee, within the framework of the commercial operation of the leased vehicle, has the right, without the consent of the lessor, on its own behalf, to conclude transportation contracts and other contracts with third parties, if they do not contradict the purposes of using the vehicle specified in the lease agreement, and if such purposes are not established, the purpose of the vehicle .

In case of loss or damage to the leased vehicle, the lessee is obliged to compensate the lessor for the losses caused, if the latter proves that the loss or damage to the vehicle occurred due to circumstances for which the lessee is responsible in accordance with the law or the lease agreement.

Responsibility for harm caused to third parties by a rented vehicle, its mechanisms, devices, equipment, is borne by the lessor in accordance with the rules provided for by Chapter 59 of this Code. He has the right to submit a recourse claim to the tenant for reimbursement of amounts paid to third parties, if he proves that the damage arose through the fault of the tenant.

Transport charters and "codes" may establish other, in addition to those provided for in this paragraph, features of the lease certain types vehicles with the provision of services for management and technical operation.

Rent a car without a crew

Under a lease agreement vehicle without a crew the lessor provides the lessee with a vehicle for a fee for temporary possession and use without the provision of services for its management and its technical operation.

The rules on the renewal of a lease agreement for an indefinite period and on the tenant's pre-emptive right to conclude a lease agreement for a new term "(Article 621 of the Civil Code of the Russian Federation)" do not apply to a lease agreement for a vehicle without a crew.

A lease agreement for a vehicle without a crew must be concluded in writing, regardless of its term. Such an agreement is not subject to the rules on the registration of lease agreements, provided for by "paragraph 2 of Article 609" of the Civil Code.

The Lessee, on his own, manages the rented vehicle and its operation, both commercial and technical.

Unless otherwise provided by the rental agreement for a vehicle without a crew, the lessee bears the costs of maintaining the rented vehicle, its insurance, including liability insurance, as well as the costs arising in connection with its operation.

Unless otherwise provided by the lease agreement for a vehicle without a crew, the lessee has the right, without the consent of the lessor, to sublease the leased vehicle under the terms of the agreement for renting a vehicle with or without a crew.

The lessee has the right, without the consent of the lessor, on its own behalf to conclude transportation contracts and other contracts with third parties, if they do not contradict the purposes of using the vehicle specified in the lease agreement, and if such purposes are not established, the purpose of the vehicle.

Responsibility for harm caused to third parties by the vehicle, its mechanisms, devices, equipment, is borne by the tenant in accordance with the rules of "Chapter 59" of the Civil Code.

Transport charters and "codes" may establish other, in addition to those provided for in this paragraph, features of the lease of certain types of vehicles without the provision of management and technical operation services.

Moscow "___" _________ 20__
Gr. _____________, identity document: ________, series ____, N ________, issued on ___ __________20__ of the Department of Internal Affairs _______________________, residing at: _________________________________________, hereinafter referred to as ____ "Lessor", on the one hand and ____________________, hereinafter referred to as __ "Lessee", represented by _____________________, acting on the basis of ________, on the other hand, have entered into this vehicle rental agreement (hereinafter referred to as the “Agreement”) as follows:

1. THE SUBJECT OF THE AGREEMENT
1.1. The Lessor transfers for temporary possession and use to the Lessee the car belonging to him on the right of ownership, the vehicle passport ____________________, brand __________, issue _____ year, production __________, identification number (VIN) ____________________, engine N ____________, body N ____________, _________ color, registration plate ___________, registered on "___" _________ 20__ in the traffic police of the ____________________________ district, for use in accordance with the needs of the Lessee.
1.2. The use of the vehicle must not be contrary to its purpose.
1.3. During the period specified in clause 4.1. vehicle lease agreement, the Lessee is not entitled to transfer the rented vehicle for use or sublease to third parties.
1.4. For the term of this vehicle rental agreement, the Lessor draws up a power of attorney and transfers the relevant documents to the Lessee.
1.5. The vehicle is insured under contract No. ___ dated "__" ________ 20__
Copy attached.
1.6. The car belongs to the Lessor on the basis of ___________ dated "___" _________ 20__

2. CONDITIONS OF THE AGREEMENT
2.1. The Lessor provides the Lessee with a vehicle for a fee for temporary possession and use without the provision of services for its management and its technical operation, and the Lessee, upon expiration of the lease agreement, returns the vehicle in good condition. The transfer is carried out according to the act of acceptance and transfer, which is signed by both parties. When handing over the car, the parties check its technical condition, stipulate the existing malfunctions and the procedure for their elimination. This should be reflected in the act of acceptance and transfer.
2.2. The Lessee undertakes to return the car to the Lessor in proper technical condition, taking into account normal wear and tear, upon expiration of the vehicle lease agreement.
2.3. The Lessee manages the rented car and its operation, both commercial and technical, on its own.
2.4. The tenant during the entire term of the lease agreement makes Maintenance and routine maintenance, capital and Maintenance car at its own expense within the terms agreed with the Lessee.
2.5. The Lessee bears the costs of maintaining the car, its insurance, as well as the costs arising in connection with its operation, including the purchase of fuel and lubricants (gasoline, etc.).
2.6. The Lessee is not entitled, without the written consent of the Lessor, to sublease the rented car under the terms of the vehicle lease agreement with or without a crew.

3. PAYMENT PROCEDURE
3.1. The rent under this agreement is ______ (________________) rubles per month, including all taxes.
3.2. The payments provided for in clause 3.1 of the vehicle lease agreement are paid by the Lessee on a monthly basis no later than the ______ day of the month following the month in which the vehicle was used, to the Lessor's current account.
3.3. The rent can be reviewed by the parties ahead of schedule at the request of one of the parties in cases of changes in prevailing prices, but not more than once a year, while the party that initiated the revision of the rent must notify the other party about this ___ (___________) days in advance, by sending this side of the written notice.
3.4. Upon receipt of a notice of an increase in rent, the Tenant has the right to terminate the agreement unilaterally.
3.5. Rent received in a smaller amount may not be accepted by the Lessor.

4. TERM OF THE CONTRACT
4.1. The vehicle rental agreement is concluded for a period from "___" _________ 20__ to "___" _________ 20__ and can be extended by the parties by mutual agreement.

5. RESPONSIBILITIES OF THE PARTIES
5.1. The lessee is responsible for the safety of the rented car. In case of loss or damage to the car, the Lessee is obliged to compensate the Lessor for the damage caused or provide an equivalent car within _______ days after its loss or damage.
The amount of compensation is determined by agreement of the parties.
5.2. In the event of a delay in rent, the Tenant shall pay a penalty in the amount of ____% of the amount of the debt for each day of delay, but not more than the amount of a monthly rent.
5.3. For the delay in the provision of the leased property within the period established by the vehicle lease agreement, the Lessor shall pay the Lessee a penalty in the amount of ____% for each day of delay from the amount of the rent for the month / quarter, but not more than ____% of the amount of the rent for the month / quarter.
5.4. For the delay in the return of the leased property within the period established by the agreement, the Lessee pays the Lessor a penalty in the amount of ____% for each day of delay from the amount of the rent for the month / quarter, but not more than ____% of the amount of the rent for the month / quarter.
5.5. When returning defective leased property damaged through the fault of the Lessee, which is confirmed by a bilateral act, the Lessee shall pay the Lessor the repair costs and a fine in the amount of ____% of the value of the damaged leased property.
5.6. For the transfer of the car for use to other persons, for deliberate damage or deliberate destruction, the Lessee pays the Lessor the cost of the car, taking into account wear and tear, and, in addition, a fine in the amount of _____% of the value of the car at the time of the conclusion of this vehicle rental agreement.
5.7. The payment of the penalty does not release the Tenant from the obligation to pay the principal debt.
5.8. Responsibility for damage caused to third parties by the rented car is borne by the Lessee in accordance with the current legislation of the Russian Federation.

6. TERMINATION OF THE AGREEMENT
6.1. This car rental agreement may be terminated early:
- by written agreement of the parties;
- unilaterally in case of refusal of one of the parties from this agreement in cases where the possibility of such refusal is provided for by law or this agreement;
- in other cases provided for by law or by agreement of the parties.
If one of the parties objects to the early termination of the contract, the termination of the contract is carried out in court in compliance with the rules on jurisdiction established by clause 6.2 of this contract.
6.2. At the request of the Lessor, the agreement may be prematurely terminated by the court in the event that the Lessee:
6.2.1. Uses the provided car (completely or in its separate parts) not for the intended purpose provided for in clause 1.1 of this vehicle rental agreement.
6.2.2. Intentionally or negligently significantly worsens the condition of the vehicle.
6.2.3. Within ______ does not pay the rent provided for in clause 3.1. contracts.
6.2.4. Provides the use of the rented car (in whole or in part) to third parties.
6.3. At the request of the Tenant, the contract may be terminated ahead of time by the court in the following cases:
6.3.1. If the car, due to circumstances for which the Renter is not responsible, is in a condition unsuitable for use.
6.3.2. If the Lessor does not transfer the rented car within the period stipulated by this vehicle rental agreement.

7. DISPUTES RESOLUTION
7.1. All disputes or disagreements arising between the parties under this agreement or in connection with it shall be resolved through negotiations between the parties.
7.2. If it is impossible to resolve disagreements through negotiations, they are subject to consideration in court in the manner prescribed by the legislation of the Russian Federation.
7.3. On issues not regulated by the agreement, laws and other legal acts of the Russian Federation, including the relevant legal acts adopted by the constituent entities of the Russian Federation and bodies local government. In the event of a conflict between the terms of the contract and the provisions of laws and other legal acts, the law or other legal act shall be applied.

8. FORCE MAJOR
8.1. Neither party shall be liable to the other party for failure to perform obligations due to circumstances arising out of the will and desire of the parties that cannot be foreseen or avoided, including declared or actual war, civil unrest, epidemics, blockade, embargo, earthquakes, floods, fires and other natural disasters.
8.2. The party that cannot fulfill its obligation must notify the other party of the impediment and its effect on the performance of obligations under the contract within a reasonable time from the moment these circumstances arise.

9. FINAL PROVISIONS
9.1. The vehicle lease agreement is concluded in 2 copies of equal legal force, one copy for each Party.
9.2. Any agreement between the Parties that entails new obligations that do not follow from the Agreement must be confirmed by the Parties in the form of additional agreements to the Agreement. All changes and additions to the Agreement are considered valid if they are executed in writing and signed by the respective authorized representatives of the Parties.
9.3. The Party is not entitled to transfer its rights and obligations under the vehicle rental agreement to third parties without the prior written consent of the other Party.
9.4. References to a word or term in the Agreement in singular include references to that word or term in plural. References to a word or term in the plural include references to that word or term in the singular. This rule applicable, unless otherwise provided by the text of the Agreement.
9.5. The Parties agree that, with the exception of information that, in accordance with the legislation of the Russian Federation, cannot constitute a commercial secret of a legal entity, the content of the Agreement, as well as all documents transferred by the Parties to each other in connection with the Agreement, are considered confidential and belong to the commercial secret of the Parties, which shall not be disclosed without the written consent of the other Party.
9.6. For the purposes of convenience, in the car rental agreement, the Parties also mean their authorized persons, as well as their possible successors.
9.7. Notifications and documents transmitted under the Agreement shall be sent in writing to the following addresses:
9.7.1. For the Lessor: _____________________.
9.7.2. For the Tenant: ______________________.
9.8. Any messages are valid from the date of delivery to the corresponding address for correspondence.
9.9. In the event of a change in the addresses specified in clause 9.7. of a car rental agreement and other details of one of the Parties, it is obliged to notify the other Party within 10 (ten) calendar days, provided that such a new address for correspondence can only be an address in Moscow, Russian Federation. Otherwise, the fulfillment by the Party of obligations under the previous details will be considered the proper fulfillment of obligations under the Agreement.
9.10. All disputes and disagreements that may arise between the Parties and arising from this vehicle rental agreement or in connection with it, will be resolved through negotiations. If it is not possible through negotiations to reach an agreement on contentious issues within 15 (fifteen) calendar days from the receipt of a written claim, disputes are resolved in a Moscow court in accordance with the current legislation of the Russian Federation.
9.11. The terms of the vehicle lease agreement are binding on the successors of the Parties.

10. SIGNATURES AND DETAILS OF THE PARTIES

TENANT: ____________________

LESSOR: _________________

In some cases, it is more profitable for an employer to use an employee's car than to acquire ownership of a vehicle. Organizations can be set up in a variety of ways:

pay the employee compensation for the use and wear and tear of a personal vehicle according to employment contract;
rent a car from an employee;
conclude a contract for the provision of transport services.

It is also possible to transfer the car for free use or leasing.
The payment of compensation to employees for the use of their car for official purposes is beneficial for the organization only when its amount fits into the norms established by Decree of the Government of the Russian Federation of 08.02.2002 N 92. time is almost impossible. Therefore, many employers enter into a car rental agreement with employees.

Lease contract

The Civil Code of the Russian Federation provides for a vehicle rental agreement:

with the provision of services for management and technical operation (lease with a crew) (Articles 632 - 641 of the Civil Code of the Russian Federation);
without a crew (Articles 642 - 649 of the Civil Code of the Russian Federation).

Under a vehicle rental agreement with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides services for its management and technical operation on its own (Article 632 of the Civil Code of the Russian Federation).

Under a lease agreement for a vehicle without a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use without the provision of services for its management and its technical operation (Article 642 of the Civil Code of the Russian Federation).
Employers are more likely to conclude a lease agreement with employees without a crew.

An employee who has provided an employer with his car for temporary use acts as a lessor, while the employer is a tenant of the car. The vehicle, as mentioned above, in this case is provided by the lessor to the lessee for temporary possession and use without the provision of services for driving it and without obligations for its technical operation. The tenant, on his own, organizes the management of the car and its operation (Article 645 of the Civil Code of the Russian Federation).

A car rental agreement without a crew is concluded in writing, regardless of the term of the agreement (Article 643 of the Civil Code of the Russian Federation). State registration at its conclusion is not required.

The lease agreement must contain data that allow you to definitely establish the property to be transferred to the tenant as an object of lease (clause 3 of article 607 of the Civil Code of the Russian Federation). This means that the car rental agreement must specify at least: the brand of the car, the year of its manufacture, color, body and engine number, state registration number. In the absence of the clause listed in the contract, the condition on the object to be leased is considered not agreed by the parties, and the corresponding contract is not considered concluded (clause 3 of article 607 of the Civil Code of the Russian Federation).

The parties have the right to agree on the possibility of sublease. Failure to reflect such a condition allows the tenant to sublease the car without the consent of the owner (clause 2, article 647 of the Civil Code of the Russian Federation). At the same time, the lessee remains liable under the contract to the lessor. The rules on lease agreements apply to sublease agreements, unless otherwise provided by law or other legal acts (clause 2, article 615 of the Civil Code of the Russian Federation).

The wishes of the owner of the vehicle in terms of limiting its use, the parties can also be reflected in the contract. For example, for a passenger minibus, the admissibility of only passenger traffic and a ban on the transport of goods can be stipulated.

The tenant, as mentioned above, is obliged to pay rent to the landlord. Therefore, the contract should prescribe the procedure, conditions and terms for making the rent.

The amount of the rent can be determined based on the value of the vehicle and the term beneficial use vehicle with similar characteristics. And in this case, it will be comparable to that charged for a car with similar characteristics. Financiers, when setting the amount of rental payments, recommend being guided by the prices prevailing in the region (Letter of the Ministry of Finance of Russia dated August 19, 2005 N 03-11-04 / 2/52).

The tenant and the landlord determine the terms for making payments independently. As a rule, the rent is paid monthly in the form of a fixed payment (clause 1 clause 2 article 614 of the Civil Code of the Russian Federation). The contract can establish a different procedure, for example, depending on the time of work, mileage, number of trips. If the rent is fixed in a fixed amount, then its size can only be changed by agreement of the parties and no more than once a year (clause 3 of article 614 of the Civil Code of the Russian Federation).

The employee has the right to demand early termination of the contract if the rent was not paid on time twice in a row (clause 5 of article 614 of the Civil Code of the Russian Federation).

Conditions on the procedure and terms for paying rent are not essential conditions of the contract, as well as the condition on the lease term (clause 1, article 614 of the Civil Code of the Russian Federation). In the absence of such a condition, the contract is considered concluded for an indefinite period (clause 2, article 610 of the Civil Code of the Russian Federation).

In the contract, it is desirable to indicate the replacement cost of the car as of the moment it was handed over to the lessee. It can also be determined by agreement of the parties.

If the employer detects deficiencies (for which the employee is responsible) that completely or partially impede the operation of the rented car, he has the right to demand, in particular, a reduction in rental payments (clause 1, article 612 of the Civil Code of the Russian Federation). The employee is not responsible for the shortcomings of the leased car, if they are (Clause 2, Article 612 of the Civil Code of the Russian Federation):

noted at the conclusion of the contract;
known to the tenant in advance;
discovered by the tenant during the inspection of the car at the conclusion of the contract.

Civil law imposes on the tenant the obligation (Articles 644, 646, 648 of the Civil Code of the Russian Federation):

maintaining the rented car in proper condition;
for its current and major repairs;
on bearing expenses for the maintenance of a rented vehicle, insurance, including insurance of its liability, as well as expenses arising in connection with its operation;
for damage caused to third parties.

However, the parties have the right to otherwise redistribute the responsibilities for maintenance (minor and major repairs), insurance, and operation of the rented car. Based on this, it is desirable to clearly state the obligations of the parties to bear the costs in the contract. The condition on the distribution of expenses is the rationale for their recognition when calculating income tax from the tenant.

Owner liability insurance vehicles is an prerequisite car operation (clause 1, article 4 of the Federal Law of April 25, 2002 N 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners"). It is possible that by the time the car is leased out, the employee has already insured civil liability and the OSAGO policy indicates specific persons who have the right to drive a car. The employer, on the other hand, will most likely want to be managed by other people. In this case, the employee must independently make changes to the policy by concluding an additional agreement with the insurance company on the admission to driving a car of persons specified by the employer, or an unlimited number of persons. This obligation of the landlord is recommended to be written in the contract.

If the car is driven by a person who is not included in the insurance policy, then the organization may be fined 300 rubles. by virtue of paragraph 1 of Art. 12.37 of the Code of Administrative Offenses of the Russian Federation (clause 12 of the Decree of the Plenum Supreme Court RF dated October 24, 2006 N 18 "On some issues arising from the courts when applying the Special Part of the Code of the Russian Federation on Administrative Offenses").

The contract may also provide for voluntary car insurance against various risks (casco), against theft (theft, theft, robbery, robbery) and damage (accident, fire, explosion, disaster etc.), as well as additional to CMTPL in case of:

the onset of liability, not related to the insurance risk for compulsory insurance, in the cases listed in paragraph 2 of Art. 6 of Law N 40-FZ (for example, when a driver causes harm when loading cargo onto a vehicle or unloading it);
insufficiency of the insurance payment under OSAGO to fully compensate for the harm caused to the life, health or property of the victims.

The car is transferred to the tenant under the act of acceptance and transfer. It can be drawn up in any form or use the act of acceptance and transfer of an object of fixed assets (form N OS-1, approved by Decree of the State Statistics Committee of Russia dated 01.21.2003 N 7). In the act, it is desirable to indicate the characteristics of the transferred car, its agreed cost, mileage, as well as the technical condition based on the results of the inspection.

Documents for the vehicle are attached to the act: a certificate of its registration, a copy of the vehicle's passport, an OSAGO policy.

The contract is considered concluded from the moment the vehicle is handed over to the tenant (Article 642, clause 2 of Article 433 of the Civil Code of the Russian Federation).

By general rule The lease agreement terminates at the end of the lease term. If the landlord or tenant wishes to terminate the agreement at any other time, then it is necessary to notify the other party about this one month in advance (clause 2 of article 610 of the Civil Code of the Russian Federation), although other terms may be established in the agreement.

Upon termination of the lease agreement, the tenant is obliged to return the car to the lessor in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the agreement, if this was stated separately in the agreement (paragraph 1 of article 622 of the Civil Code of the Russian Federation). The return of a rented car to an employee is also documented by an act of acceptance and transfer.

Agreements to amend or terminate the contract must be drawn up by the parties in writing (Clause 1, Article 452 of the Civil Code of the Russian Federation).

Accounting

To summarize information on the availability and movement of fixed assets received by an organization on lease, the Instruction on the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) recommends using off-balance sheet account 001 "Rented Fixed Assets" . The receipt of a car for rent is reflected in the entry in the debit of account 001, and its return at the end of the contract is in the credit of account 001. In this case, the property is accounted for off the balance sheet at the cost specified in the lease agreement. If the parties could not determine it, the rented car is reflected at zero cost:

The rented car is accepted for off-balance accounting.

It is advisable for the tenant organization to open an inventory card for accounting for a fixed asset object for a rented car (form N OS-6, approved by Decree of the State Statistics Committee of Russia dated 21.01.2003 N 7).

Rent and operating expenses of the lessee are recognized as expenses for ordinary activities. These expenses are recognized in the reporting period in which they occurred, regardless of the time of the actual payment of funds (clauses 5, 7, 18 of the Accounting Regulation "Organization's expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n).

When calculating rent, account 73 "Settlements with personnel for other operations" is used. Depending on which structural unit a rented car is operated, the specified account corresponds with the cost accounts: 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses" or with account 44 "Sale expenses":

Debit 20 (23, 25, 26, 44) Credit 73

Car rental has been charged.

Liabilities for taxes and insurance premiums

When calculating income tax the rent is taken into account in the amount of actual costs as part of other expenses associated with production and sales (clause 10 clause 1 article 264 of the Tax Code of the Russian Federation). The amount of lease payments and the procedure for their transfer are determined by an agreement concluded in the manner prescribed by civil law.

As a general rule, the date of reflection of the rent is the day of settlement provided for in the contract. If a this condition is absent, then expenses can be taken into account on the last day of the reporting period (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

During the entire term of the lease agreement for a vehicle without a crew, the lessee is obliged to maintain the proper condition of the leased vehicle, including the implementation of current and major repairs. He, by his own efforts and means, manages the rented vehicle and its operation, both commercial and technical.

Unless otherwise provided by the rental agreement for a vehicle without a crew, the lessee bears the costs of its insurance, as well as the costs arising in connection with its operation.

The above allowed the financiers to conclude that the costs of the organization incurred under the vehicle lease agreement with an individual, including the purchase of fuel (fuel and lubricants) to ensure the operation of this vehicle, based on the actual mileage of the vehicle (taking into account the actual fuel consumption in production purposes and the cost of its acquisition), as well as for the purchase of spare parts, can be taken into account when calculating the tax base for income tax, provided they meet the criteria set out in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated February 13, 2007 N 03-03-06 / 1/81).

Recall that expenses for taxation purposes are recognized as economically justified and documented expenses incurred by the taxpayer for the implementation of activities aimed at generating income.

Operating costs are a complex concept that includes several types of costs, in particular, the purchase of fuel and lubricants, vehicle maintenance, storage and washing, driver wages with insurance premiums accrued on it to state non-budgetary funds. Each type of cost is accounted for according to the rules established for the corresponding type of expenses. Expenses:

for the purchase of fuels and lubricants and other consumables are taken into account in material costs in accordance with paragraphs. 5 p. 1 art. 254;
for current and major repairs of a rented car - in the cost of repairs in accordance with paragraph 2 of Art. 260 of the Tax Code of the Russian Federation;
maintenance, washing, parking, car parking - in other expenses by virtue of paragraphs. 11 p. 1 art. 264 of the Tax Code of the Russian Federation;
car insurance and motor third party liability - in the cost of insurance on the basis of paragraph 1 of Art. 263 of the Tax Code of the Russian Federation;
wages of a driver driving a rented car - in the cost of wages in accordance with paragraph 1 of Art. 255 of the Tax Code of the Russian Federation.

To document the costs in the form of rent for profit tax purposes, a lease agreement and an act on the transfer of the car to the employer are sufficient. At the same time, financiers do not insist on the monthly execution of an act on the provision of rental services (Letters of the Ministry of Finance of Russia dated 06.10.2008 N 03-03-06 / 1/559, dated 09.11.2006 N 03-03-04 / 1/742).

Only its owner or a person authorized by law or the owner has the right to lease property (Article 608 of the Civil Code of the Russian Federation). Therefore, in order to recognize the expenses of the lessee, the employee renting his car must provide the lessee organization with documents confirming his ownership of the car. Such a document may be a vehicle passport (PTS). During the term of the lease agreement, the tenant must keep a copy of it. If an employee drives a car by proxy, then a copy of it is also required. In addition, the employee must hand over to the organization a car registration certificate and an insurance policy (if the risks were previously insured by the employee).

The basis for accounting for expenses on fuel and lubricants are waybills and documents on the purchase of fuel and lubricants: cash and sales receipts, waybills, etc.

Organizations that are not motor transport can use as waybills his unified form(approved by Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78) or a self-developed form of a waybill, which is registered among the approved forms of primary accounting documents used by the organization. Such a waybill must contain all the mandatory details provided for in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" and clause 3 of the Regulation on the mandatory details and the procedure for filling out waybills (approved by Order of the Ministry of Transport of Russia of September 18, 2008 N 152).

Confirm vehicle repairs carried out on your own, the tenant will be helped by an estimate of repair work, a defective statement, invoices for purchased spare parts and an act on the write-off of used spare parts. The cost of repairing a car made by a specialized contractor organization is confirmed by a contract for the performance of work (contract), an act of acceptance of work performed, an invoice and payment documents for payment for repairs. In addition, both when repairing a car on its own, and when repairing it in a specialized organization, information about the work performed must be reflected in the act of acceptance and delivery of repaired fixed assets in form N OS-3 and the inventory card of the car in form N OS- 6.

The tenant organization has the right to take into account the insurance costs only if, under the terms of the lease agreement, the specified costs are assigned to it (Article 637 of the Civil Code of the Russian Federation, paragraph 1 of paragraph 1 of Article 263 of the Tax Code of the Russian Federation).

The expenses of the organization under insurance contracts (both mandatory and voluntary) are insurance premiums paid to the insurance company (clause 1, article 2 of the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation").

If the organization applies the accrual method and the insurance contract is concluded for a period of more than one reporting period (quarter, six months, nine months), then insurance costs are taken into account when calculating income tax evenly over the period (clause 6 of article 272 of the Tax Code of the Russian Federation):

validity of the contract, if the insurance premium is transferred as a one-time payment;
for which a part of the insurance premium has been paid, if insurance premiums paid in installments.

In both cases, the amount included in the costs is calculated in proportion to the number of calendar days of the contract in the reporting period.

If the term of the contract is less than one reporting period, then insurance costs are included in expenses at the time of payment (clause 6, article 272 of the Tax Code of the Russian Federation).

The organization can take into account the rest of the above expenses in the reporting (tax) period to which they relate, by virtue of clause 1 of Art. 272 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia of December 22, 2011 N 03-03-06 / 1/844).

Under the cash method, all the listed expenses are included in expenses when calculating income tax after they are paid (clause 3, article 273 of the Tax Code of the Russian Federation). If for such organizations the procedure for accounting for the mentioned expenses in accounting and tax accounting differs, then it becomes necessary to apply the Accounting Regulation "Accounting for corporate income tax settlements" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

As a general rule, the tenant of the car does not charge depreciation, since in this case the ownership of it does not transfer to the organization (clause 1, article 256 of the Tax Code of the Russian Federation, article 608 of the Civil Code of the Russian Federation). However, if the employer, with the consent of the employee, made inseparable improvements to the rented car (for example, put an air conditioner on the car) and the employee does not reimburse their cost, then the organization has the right to charge depreciation for such improvements from the 1st day of the month following the month they were put into service. operation, during the entire term of the lease agreement (paragraph 4, clause 1, article 256, clause 1, article 258, clauses 3, 4, article 259.1, clauses 6, 7, article 259.2 of the Tax Code of the Russian Federation ). In this case, the depreciation rate for capital investments must be established based on the useful life, determined in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1) (paragraph 6, clause 1, article 258 of the Tax Code Russian Federation, Letter of the Ministry of Finance of Russia dated January 21, 2010 N 03-03-06 / 2/7).

The possibility for the tenant to take into account, for the purposes of taxation, the profit of expenses in the form of depreciation deductions from the cost of inseparable improvements to a fixed asset leased from an individual, in the generally established manner, is indicated in the Letter of the Federal Tax Service of Russia dated August 17, 2009 N 3-2-13 / [email protected]

Recall that improvements are inseparable, which cannot be withdrawn without causing damage to the leased property (clause 2, article 623 of the Civil Code of the Russian Federation).

If on the date of return of the rented car, inseparable improvements are not fully depreciated, their residual value is not recognized as an expense (clause 16, article 270 of the Tax Code of the Russian Federation).

When determining the tax base for personal income tax all incomes of the taxpayer received by him both in cash and in kind are taken into account (clause 1 of article 210 of the Tax Code of the Russian Federation).

The tax agent is obliged to calculate and withhold tax from all income of the taxpayer, the source of which he is (clause 2, article 226 of the Tax Code of the Russian Federation). An exception is income in respect of which the calculation and payment of tax is carried out independently by the taxpayer in accordance with Art. Art. 214.1, 214.3, 214.4, 227, 227.1 and 228 of the RF Tax Code. In the listed articles income in the form of rent is not mentioned. Therefore, when paying rent, the employer should calculate and withhold personal income tax. The amount of the tax must be transferred to the budget no later than the day the money is actually received from the bank for the payment of rent or the day it is transferred to the employee's account (paragraphs 1, 4, 6 of article 226 of the Tax Code of the Russian Federation).

The rent paid to the employee-lessor, VAT not taxed, since an individual is not a payer of this tax (Article 143 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated February 10, 2004 N 04-04-06 / 21).

The lessee has the right to deduct VAT amounts presented by sellers on fuel and lubricants, other inventories, including spare parts, works and services rendered in connection with the operation of the rented car, after they are credited, provided that there are relevant invoices and provided that the specified property, works, services are acquired for transactions, the sale of which is subject to VAT (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).

Note that when applying for car insurance for the services of an insurance company, VAT is not charged (subclause 7, clause 3, article 149 of the Tax Code of the Russian Federation).

Object of taxation corporate property tax for Russian organizations, movable and immovable property is recognized, which is recorded on the balance sheet as fixed assets in accordance with the established accounting procedure (clause 1, article 374 of the Tax Code of the Russian Federation). Property tax on an object of fixed assets received on lease is paid by the party to the transaction on whose balance sheet the object is recorded (Letters of the Ministry of Finance of Russia dated 10.12.2009 N 03-05-05-01 / 76, dated 02.06.2006 N 03-06- 01-04/113). Thus, the organization does not pay property tax from a leased car, since the car is the property of the employee-lessor, and not the employer-tenant.

Transport tax is paid by persons on which vehicles are registered that are recognized as the object of taxation by this tax (paragraph 1 of article 357 of the Tax Code of the Russian Federation). According to paragraph 20 of the Rules for the registration of motor vehicles and trailers for them in the State Inspectorate for Road Safety of the Ministry of Internal Affairs of the Russian Federation (approved by Order of the Ministry of Internal Affairs of Russia dated November 24, 2008 N 1001), vehicles are registered only for the owners of vehicles - individuals and legal entities specified in the passports of vehicles. Since the ownership does not transfer to the organization when renting a car, it does not pay transport tax. Therefore, it is the employee who is obliged to pay transport tax. In this case, the fact of transferring the car for rent for the purposes of calculating the specified tax does not matter.

The only exceptions are cases of transfer of own cars under a leasing or subleasing agreement to another person. Such vehicles, by agreement of the parties to the contract, can be registered either for the lessor or for the lessee (clauses 22 and 48 of the mentioned Registration Rules).

If the employer decides to compensate the employee for the costs of paying transport tax, then it will not be possible to take into account the amount of such compensation when calculating the tax base for income tax (clause 29, article 270 of the Tax Code of the Russian Federation). In this case, the organization will have an obligation to calculate personal income tax and insurance contributions to state non-budgetary funds from this amount (for more details, see below).

It was said above that the employer does not have any restrictive norms on the amount of rent. Therefore, it is quite logical to increase it by the amount of compensation, because the entire amount of the rent is taken into account when calculating income tax.

Object of taxation insurance premiums in the Pension Fund of the Russian Federation, the FSS of the Russian Federation, the FFOMS, payments and other remuneration in favor of individuals are recognized, carried out within the framework of labor relations and civil law contracts, the subject of which is the performance of work or the provision of services (clause 1, article 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"). Do not relate to the object of taxation, in particular, remuneration under agreements related to the transfer of property for use (clause 3, article 7 of Law N 212-FZ). To contracts related to the transfer of property for use ( property rights) include property lease agreements.

The fact that the rent established by the rental agreement for a vehicle without a crew, concluded between the organization and its employee, is not subject to insurance premiums, was also confirmed by the Ministry of Health and Social Development of Russia in Letter No. 550-19 of March 12, 2010.

Not charged on rent and insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" ").

Example. In connection with production necessity the organization decided to rent a car for a period of three months from an employee of the organization V.Yu. Kotov. Under the terms of the contract, the rent is 18,500 rubles. per month, the agreed cost of the car is 385,000 rubles, the tenant bears the costs of maintaining the car and repairs it if necessary. For the purchase of fuel and lubricants, a car driver was given a monthly report of 5,000 rubles. The cost of fuel and lubricants in August amounted to 4615 rubles, in September - 4275 rubles, in October - 4495 rubles, the driver returned the balance of the accountable amount to the organization's cash desk on the last day of the month. In September, spare parts were purchased for the car in the amount of 5,015 rubles, including VAT of 765 rubles, which were established, and an act was issued on the replacement and write-off of used spare parts. The car was transferred to the organization on August 1, 2012, returned to the employee on October 31 on the basis of the relevant acts of acceptance and transfer of the car for rent and for its return.
In accounting, the cost of renting a car is accompanied by the following entries:
- in August:
Debit 001
- 385,000 rubles. - a rented car was accepted for off-balance accounting;
- monthly:
Debit 20 Credit 73
- 18 500 rubles. - the accrued amount of the rent for the car is charged to expenses;
Debit 73 Credit 68, sub-account "Calculations for personal income tax",
- 2405 rubles. (18,500 rubles x 13%) - the amount of personal income tax was withheld from the rent;
Debit 73 Credit 51
- 16,095 rubles. (18 500 - 2405) - rent paid to the employee;
Debit 71 Credit 50
- 5000 rub. - issued in sub-report cash for the purchase of fuel and lubricants;
Debit 10-3 Credit 71
- 4615 rubles. (4275, 4495 rubles) - the purchased fuel was credited on the basis of the advance report of the driver;
Debit 20 Credit 10-3
- 4615 rubles. (4275, 4495 rubles) - the cost of spent fuel and lubricants was written off as expenses;
Debit 50 Credit 71
- 385 rubles. (725, 505 rubles) - the balance of the accountable amount was returned;
- in September when purchasing and installing spare parts:
Debit 60 Credit 51
- 5015 rub. - funds were transferred to pay the invoice for spare parts;
Debit 10-5 Credit 60
- 4250 rubles. (5015 - 765) - spare parts purchased for installation on a rented car have been credited;
Debit 19 Credit 60
- 765 rubles. - allocated the amount of VAT presented by the seller of spare parts;
Debit 20 Credit 10-5
- 4250 rubles. - the cost of installed spare parts to replace the failed ones was written off as expenses;
Debit 68 Credit 19
- 765 rubles. - the amount of VAT on spare parts is accepted for deduction;
- in October:
Loan 001
- 385,000 rubles. - the rented car, returned to the employee, was removed from the off-balance sheet.
accrual wages the driver of a rented car, insurance premiums to state non-budgetary funds, personal income tax are calculated in the general manner.
When calculating income tax for 9 months of 2012, 8890 rubles are included in material and other expenses, respectively. (4615 + 4275) and 41,250 rubles. (18500 + 18500 + 4250).
When determining the taxable base for 2012, another 4,495 and 18,500 rubles will be added to material and other expenses.

October 2012

Renting a car from an employee of the company allows you not to spend money on the purchase of transport. A person receives compensation for expenses and may even be in the black. Read more about accounting under a lease agreement.

How to conclude a car rental agreement with a company employee

You can use an employee’s personal car not only by paying him compensation, but also by concluding a lease agreement with the employee. There are two types of vehicle lease agreements:

with crew;
without a crew.

If the lease agreement does not provide for the repurchase of the car by the organization (tenant), then during the term of the agreement, the ownership of the car belongs to the employee-lessor (Article 608 of the Civil Code of the Russian Federation).

The contract may provide for the purchase of a vehicle. In this case, at the end of the term of the contract (or before the end of the term, but after the payment of the redemption value), the tenant becomes the owner of the car (clause 1, article 624 of the Civil Code of the Russian Federation).

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

The question is ambiguous. According to the Civil Code of the Russian Federation, when renting a vehicle with a crew, the persons driving this vehicle and ensuring its technical operation must be in an employment relationship with the lessor (clause 2, article 635 of the Civil Code of the Russian Federation).

At the same time, the regulatory authorities do not dispute the possibility of concluding a rental agreement for a vehicle with a crew with an employee (founder) (see, for example, letter of the Russian Ministry of Finance dated July 14, 2008 No. 03-04-06-02 / 73).

If it becomes necessary to conclude a vehicle lease agreement with the employee for the provision of management and technical operation services, conclude two agreements - a vehicle lease agreement without a crew and an agreement for the provision of management and technical operation services. In this case, the presence of hired employees is optional. At the same time, the provision of services for management and technical operation should not be included in the number of official duties employee. Otherwise, payments under a service agreement may be recognized as economically unjustified (Article 252 of the Tax Code of the Russian Federation).

When concluding a vehicle rental agreement, pay attention to the description of the rented vehicle

In the contract renting a car from a company employee should be written like this specifications so that you can accurately determine which vehicle your organization rents. Only in this case the lease agreement is considered concluded. This is stated in paragraph 3 of Article 607 Civil Code RF. Therefore, the contract must indicate the make of the car, year of manufacture and color, body and engine numbers, state registration number. To make the description more complete, information can be transferred to the contract from the vehicle's passport or certificate of registration.

To operate the company's car (the lessee) will need a certificate of registration, a registration certificate, a technical inspection ticket and an insurance policy (if the employee (lessor) has insured the organization's liability risk). So that the employee (lessor) does not evade the transfer of documents, this obligation can be prescribed in the contract. In addition, the contract can provide for the responsibility of the employee for violation of the deadlines for the transfer of documents in the form of a penalty (fine, penalties).

When renting an employee’s personal car, read the terms and conditions of insurance for this car (OSAGO)

If the organization rented an already insured car, three situations are possible.

First: the insurance policy states that an unlimited number of people are allowed to drive a car. In this case, you do not need to do anything with insurance.

Second: the insurance policy indicates specific people who have the right to drive a car. If the organization plans to allow other people to drive it, the policy will need to be amended. This must be done by the landlord. You will have to pay for changes to the policy. If the lease agreement does not oblige the employee (lessor) to take out insurance, all additional expenses for liability insurance will be borne by the organization (tenant) (Article and Civil Code of the Russian Federation). These costs can be taken into account when calculating income tax (clause 2, article 263 of the Tax Code of the Russian Federation).

Third: the employee-lessor does not provide the organization-tenant with a compulsory civil liability insurance policy. In this case, the organization must independently issue an OSAGO policy. After all, the owners of vehicles (who are obliged to insure liability) are recognized not only as owners, but also those who rent vehicles (Article 4 of the Law of April 25, 2002 No. 40-FZ).

Accounting when renting a car from a company employee

In accounting, reflect the cost of the car received for rent on the off-balance sheet in the assessment adopted in the contract. Upon receipt car rental from a company employee do wiring:

DEBIT 001
- reflects the cost of the car received for use.

Operations for obtaining a car for rent in accounting reflect on the basis of the act of acceptance and transfer of the vehicle. It must indicate the agreed value of the transferred car, its mileage, as well as the technical condition based on the results of the inspection. The act of transfer can be drawn up on a standard form (forms No. OS-1 or No. OS-1b, approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7) or in any form.

It is not necessary to open an inventory card for a rented car. This is stated in paragraph 14.

Do not charge depreciation on a rented car that is not on the balance sheet (clause 50 Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Allocate the rental amounts to the cost accounts for the activities for which the car was rented:

DEBIT 20 (23, 25, 26, 29, 44 …) CREDIT 76
- paid for renting a car from a company employee.

Example:Accounting for transactions related to car rental from an employee

In February 2017, Alfa LLC (the lessee) entered into a lease agreement for a vehicle without a crew with a regular driver Yu. I. Kolesov. Rental object - a car:

brand - "Ford Focus";
registration plate - T543NE99;
identification number (VIN) - ХТА211020Х0325409;
type - sedan;
category - B;
year of issue - 2009;
engine - No. Х02395409;
White color;
engine power (kW / hp) - 82/112;
vehicle passport - series 62AC No. 776059;
registration certificate - series 45 EX No. 062540.

The car was rented for business trips of the commercial director. The term of the contract is from February 1, 2017 to January 31, 2018. The cost of the car is 175,000 rubles. The monthly rent for the car is 11,800 rubles.

The accountant of Alpha LLC made the following entries in the accounting.

In February 2017:

DEBIT 001
- 175,000 rubles. - a car received for rent was accepted for off-balance accounting (on the basis of an act of acceptance and transfer of a vehicle).

Monthly during the term of the lease:

DEBIT 26 CREDIT 76
- 11 800 rubles. - reflects the fee for renting an employee's personal car.

Calculation of taxes when renting a car from a company employee

personal income tax

The rent paid to an employee is recognized as his taxable income (subclause 4, clause 1, article 208 of the Tax Code of the Russian Federation). Depending on whether the employee is a resident or non-resident, personal income tax must be charged at a rate of 13 or 30 percent (Article 224 of the Tax Code of the Russian Federation). Withhold personal income tax upon actual payment of rent (clause 4, article 226 of the Tax Code of the Russian Federation). And list no later next day(Clause 6, Article 226 of the Tax Code of the Russian Federation).

Situation: is it necessary to withhold personal income tax from income in kind if the organization pays for repairs, maintenance and other expenses associated with the operation of a car rented from an employee. the organization applies the general system of taxation

The answer to this question depends on the type of costs and the terms of the contract.

Consider the repair costs in the following order. If, under the lease agreement, these expenses are borne by the lessor, and in fact they were incurred by the lessee organization, then this is the income of the lessor in kind (Art. , Civil Code of the Russian Federation). Include such income of an employee (landlord) in the personal income tax base. In all other cases, the cost of repairs is not income of the lessor. This is explained by the fact that the lessor (employee) does not receive any economic benefit (income) (Article 41 of the Tax Code of the Russian Federation). Therefore, there is no tax base for personal income tax.

Account for maintenance costs in the same manner as repair costs. That is, if under the lease agreement these expenses are borne by the lessor, and in fact they were incurred by the lessee organization, then this is the income of the lessor in kind (Article 2 of Article 211 of the Tax Code of the Russian Federation). Include such income of an employee (landlord) in the personal income tax base. In other cases, the cost of the technical inspection carried out is not the income of the lessor (employee).

Fuel and lubricants and other similar costs (the amount of which depends on actual consumption) should not be included in the personal income tax base. The tenant shall carry them out exclusively in own interests(Art. , Civil Code of the Russian Federation). Consequently, the employee (lessor) does not receive any economic benefit and there is no income in kind (Clause 2, Article 211 of the Tax Code of the Russian Federation). Therefore, there is no need to pay VAT in this case. Similar explanations were given by specialists of the Ministry of Finance of Russia in letters dated July 9, 2007 No. 03-04-06-01 / 220 and dated July 11, 2008 No. 03-04-06-01 / 194.

But if the organization has made improvements to the property (for example, reconstruction or modernization) with the consent of the employee (lessor), the costs of the tenant organization associated with such improvements are considered income of the lessor in kind (clause 2, article 211 of the Tax Code of the Russian Federation). The date of receipt of income in this case is the moment of transfer of the reconstructed (modernized) car to the employee (lessor) at the end of the lease agreement (subclause 2, clause 1, article 223 of the Tax Code of the Russian Federation). A similar point of view was expressed in the letter of the Ministry of Finance of Russia dated November 18, 2005 No. 03-05-01-04 / 363.

Insurance premiums

As a general rule, do not charge contributions for compulsory pension (social, medical) insurance from the amount of rent. This is explained by the fact that payments under civil law contracts related to the transfer of property for use (in this case car) are not recognized as an object of taxation of insurance premiums. This procedure follows from the provisions of paragraph 4 of Article 420 of the Tax Code of the Russian Federation.

If an organization has entered into a car rental agreement with a crew with an employee, such an agreement can be regarded as mixed, that is, it contains elements of two types of agreements (rent and services) (clause 3, article 421, article , Civil Code of the Russian Federation). Pay insurance premiums on mixed contracts only to the extent of remuneration related to work performed (services rendered).

Example:Rules for calculating insurance premiums for payments under a mixed civil law contract

In January 2017, the organization entered into an agreement with Kondratiev A.S. for renting a car with a crew. The term of the contract is from January 30 to February 10, 2017. Under the contract, the cost of driver services (Kondratyev) is 15,000 rubles, car rental - 5,000 rubles.

In February, the accountant accrued insurance premiums only for the cost of driver services. Car rental is a service for the transfer of property for use and therefore is not subject to contributions.

For payments to Kondratiev in February (15,000 rubles), the accountant accrued insurance premiums in this amount.

in the PFR - in the amount of 3300 rubles. (15,000 rubles × 22%);
in FFOMS - in the amount of 765 rubles. (15,000 rubles × 5.1%).
in the FSS - in the amount of 435 rubles. (15,000 rubles × 2.9%).

Situation: how to calculate contributions for mandatory pension (social, medical) insurance if the cost of work performed (services rendered) is not allocated as a separate amount in a mixed contract

For payments under mixed contracts, in which the cost of work performed (services rendered) is not allocated as a separate amount, contributions will have to be accrued for the entire amount under the contract. This follows from paragraph 1 of Article 420 of the Tax Code of the Russian Federation.

Therefore, sign an additional agreement with the contractor. In it, specify separately the cost of work (services) subject to insurance premiums, and the cost of other payments under the contract that are not taken into account when calculating premiums. Based additional agreement accrue insurance premiums only on payments related to work performed (services rendered).

Situation: is it necessary to accrue contributions for mandatory pension (social, medical) insurance if the organization pays for repairs, maintenance and other expenses associated with the operation of a car rented from an employee (without a crew)? The organization applies the general system of taxation

No, it doesn `t need. Expenses under civil law contracts related to the transfer of property for use (in this case, a car) are not subject to insurance premiums (clause 4, article 420 of the Tax Code of the Russian Federation). Such contracts, in particular, include the lease of a vehicle without a crew (Article 642 of the Civil Code of the Russian Federation). Consequently, mandatory pension (social, medical) insurance contributions do not need to be charged either from the amount of the rent or from the costs of operating the car.

This conclusion is confirmed by the Ministry of Health and Social Development of Russia in a letter dated March 12, 2010 No. 550-19.

Accident and occupational health insurance premiums do not need to be added to the rental amount. If a car rental agreement with a crew is concluded, then the driver will have to pay contributions from the amount of remuneration. But this should be done only if the payment of contributions is provided for by the contract. This procedure is established in Part 1 of Article 5 of the Law of July 24, 1998 No. 125-FZ.

income tax

When calculating income tax, expenses associated with can be taken into account in the amount of actual costs (subclause 10, clause 1, article 264, clause 1, article 252 of the Tax Code of the Russian Federation). In this case, the organization also has the right to consider as part of the expenses:

costs for fuel and lubricants (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation);
insurance payments, if the responsibility for insurance is assigned to the tenant (subclause 1, clause 1, article 263 of the Tax Code of the Russian Federation, article 646 of the Civil Code of the Russian Federation).

VAT

Renting an employee's personal car to an organization is not subject to VAT. This follows from the provisions of Article 143 of the Tax Code of the Russian Federation.

Transport tax

Vehicle tax must be paid by the person to whom the car is registered. This is determined by the Tax Code of the Russian Federation. A car rented from an employee is registered in his name. Therefore, the tenant organization does not have to pay transport tax. This is the responsibility of the landlord. And it does not matter that in fact he does not use a car.

Situation: is it possible to assign the obligation to pay transport tax to the tenant in the contract? The organization rents a car from an employee and applies the general taxation system

No. The employee-lessor must pay the transport tax himself (Article 45 of the Tax Code of the Russian Federation). The obligation to pay tax does not pass to the temporary owner. Therefore, the execution of a power of attorney in the name of the organization will not give anything.

The only way to reimburse the expenses of the employee (lessor) is to establish in the contract such a fee that would include the amount of transport tax. Then, in fact, the tax will be paid at the expense of the organization (tenant), and the entire amount of the rent can be included in the expenses of the organization.

Property tax

The rented car is not the property of the organization. This means that you do not need to pay property tax in any case.

Example:Accounting and taxation of expenses for renting a car without a crew from an employee. The organization applies the general system of taxation. Income and expenses are determined on an accrual basis

In January JSC “Production Company “Master”” (the lessee) entered into a lease agreement for a vehicle without a crew with the foreman of the shop V. K. Volkov (lessor). The term of the contract is from February 1 to July 31, 2017.

The rental object is a car. It is rented to deliver products to the organization's warehouse. The cost of the car is 215,000 rubles. The monthly rent for the car is 14,000 rubles.

Profit tax "Master" pays monthly. The amount of rent is monthly included in the tax base for personal income tax during the term of the contract. Standard deductions for personal income tax Volkov are not provided. Contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases are not charged from the amount of rent.

The accountant made such entries in the accounting.

In January:

DEBIT 001
- 215,000 rubles. - a car received for rent was accepted for off-balance accounting (on the basis of an act of acceptance and transfer of a vehicle).

Monthly from February to July inclusive:

DEBIT 25 CREDIT 76
- 14,000 rubles. - the fee for renting an employee's personal car was written off;

DEBIT 76 CREDIT 68 sub-account "Calculations for personal income tax"
- 1820 rub. (14,000 rubles × 13%) - personal income tax withheld;

DEBIT 76 CREDIT 50
- 12 180 rubles. (14,000 - 1820) - paid for the rental of an employee's personal car.

When calculating income tax, Master's accountant monthly reduces the tax base by 14,000 rubles during the term of the lease agreement.

Simplified

The tax base of simplified organizations that pay income tax does not reduce rental payments. Simplified organizations that pay a single tax on the difference between income and expenses can include in the costs that reduce the tax base:

In January, the organization concluded a lease agreement for a vehicle without a crew with the driver Yu. I. Kolesov. The term of the contract is one year. The rental object is a car. The monthly rent for the car under the contract is 12,300 rubles.

The entire amount of payments accrued to Kolesov under a lease agreement is monthly included in the tax base for personal income tax. Standard tax deductions are not provided to him. The monthly amount of personal income tax from Kolesov's income will be:

12 300 rub. × 13% = 1599 rubles.

Contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases are not charged from the amount of rent.

When calculating a single tax, an accountant monthly reduces taxable income by the amount of expenses associated with car rental, in total amount 12 300 rub.

UTII

The tax base of organizations - payers of UTII costs associated with renting a car from a company employee, do not decrease. This is explained by the fact that UTII is calculated based on imputed income. And it does not depend on the company's expenses.

General system + UTII

Expenses associated with the rental and operation of an employee's leased car should be accounted for in accordance with the rules of the tax regime applicable to the activity in which the employee is engaged.

An organization can simultaneously use a rented car in activities subject to UTII and activities on common system taxation. In this case, the costs associated with the rental and operation of the rented car must be allocated.

This procedure is established by paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

Portal for the student. Self-training

Features of compiling a document

Completed sample document

Car rental agreement without a crew

1. The Subject of the Agreement.

2. Rights and Obligations of the parties.

3. Rent and payment procedure.

4. Duration of the contract.

5. Responsibility of the parties.

6. Additional terms.

7. Addresses and details.

Act car reception and transmission

Act car reception and transmission

Supplementary agreement to a car rental agreement without a crew from "____" _________ 20__

Rent a car with a crew

Rent a car without a crew

Lease contract

Accounting

Liabilities for taxes and insurance premiums

How to conclude a car rental agreement with a company employee

When concluding a vehicle rental agreement, pay attention to the description of the rented vehicle

When renting an employee’s personal car, read the terms and conditions of insurance for this car (OSAGO)

Accounting when renting a car from a company employee

Calculation of taxes when renting a car from a company employee

personal income tax

Insurance premiums

income tax

VAT

Transport tax

Property tax

Simplified

UTII

General system + UTII

RELATED ARTICLES

Act
car reception and transmission

Act
car reception and transmission

Supplementary agreement
to a car rental agreement without a crew
from "" ___ 20