Renting a vehicle from an individual taxation

Everything about accounting for rented cars: from taxes to primary accounting and postings

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

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

According to the Civil Code, there are two types of vehicle rental agreements: with and without a crew (a vehicle rental agreement without the provision of management and technical operation services). The procedure for concluding and form of the agreement, as well as the obligations of the lessor, are regulated by Articles 642–649 of the Civil Code of the Russian Federation.

The costs of maintaining and operating the car, unless otherwise provided by the contract, are borne by the lessee (Articles 636, 645 and 646 of the Civil Code of the Russian Federation).

Most often, organizations rent vehicles from legal entities or individuals. Depending on the type of lessor and whether the vehicle is rented with or without a crew, the lessee's organization has different tax obligations.

Transport tax

It should immediately be noted that the obligation to pay transport tax is assigned in Article 357 of the Tax Code of the Russian Federation to the person to whom the vehicle is registered.

Thus, the calculation and payment of transport tax must be carried out by the lessor.

Income tax

Amounts of rent and vehicle management services are taken into account as other expenses for calculating income tax if:

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

For profit tax purposes, the company also has the right to include expenses for maintaining and operating a car, such as washing, purchasing spare parts, fuels and lubricants, as expenses (subclause 11, clause 1, article 264, subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation ). The above expenses must be documented and justified in accordance with legal requirements.

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

Table 1. Vehicle rental and maintenance costs

Type of consumption

Type of expense in NU

Link to legislation

Rental costs

subparagraph 10, paragraph 1, article 264 of the Tax Code

Driving services

Insurance premiums for management services

Subclause 1 Clause 1 Article 264 Tax Code

Current and major repairs

Expenses for repairs of fixed assets*

pp. 1 and 2 tbsp. 260 NK*

Maintenance costs

pp. 11 clause 1 art. 264 NK

Material costs** or

pp. 5 p. 1 art. 254 NK**

pp. 11 clause 1 art. 264 NK***

Insurance (MTPL, CASCO)

Expenses for compulsory and voluntary property insurance

pp. 1 clause 1 art. 263 NK

* if the responsibility is assigned to the tenant,

** for production activities,

*** for management needs.

Source documents

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

Rental expenses, unless otherwise provided by the contract, can be reflected on the basis of the contract only. It may also be possible to draw up a monthly report for renting a vehicle.

Expenses for vehicle driving services can be accepted for tax accounting on the basis of executed acts for driving services, drawn up in accordance with legal requirements.

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

Let us take a closer look at the requirements for the execution of this document and the changes in its form that came into force in 2017.

The unified form of the document was approved by Resolution of the State Statistics Committee of November 28, 1997 No. 78. This form is intended for motor transport organizations. If the company is not one, then it can be guided by this form of document as a basis and develop its own form of waybill. If an organization decides to draw up a document using an independently developed form, then it is necessary to consolidate this form in the accounting policy and check the document’s compliance with the requirements of 402-FZ for the details of the primary document.

In 2017, Orders of the Ministry of Transport came into force (dated January 18, 2017 No. 17, dated November 7, 2017 No. 476), which introduced some changes to the procedure for drawing up this document. Let us remind you that the procedure for filling out waybills is set out in Order of the Ministry of Transport dated September 18, 2008 No. 152.

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

name and number of the waybill;
information about its validity period;
information about the owner (holder) of the vehicle;
information about the vehicle;
information about the driver;
a note on pre-trip control of the technical condition of the car (order of the Ministry of Transport of the Russian Federation dated January 18, 2017 No. 17);
odometer readings at departure and arrival;
date and time of departure and arrival at the garage;
signature and full name an employee who enters the odometer readings, date and time on the sheet;
FULL NAME. driver;
date and time of pre-trip and post-trip medical examination of the driver;
stamp, signature and full name. a medical professional who conducts a medical examination.

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

Another addition - a new mandatory detail has appeared in the “Vehicle Details” field. In this field you must fill in the day (day, month, year) and time (hours, minutes) when the pre-trip inspection of the technical condition of the vehicle was carried out. This field is filled in if such pre-trip control is provided for by law.

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

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

The amount of expenses for fuel and lubricants for profit tax purposes is not limited by tax legislation. Only expenses for compensation for the use of personal cars for business trips are subject to rationing (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

When checking the validity of costs, tax authorities are guided by the Standards for the consumption of fuel and lubricants in road transport, approved by Order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. If actual expenses significantly exceed the specified norms, tax authorities may question their economic justification.

Despite this, the organization, taking into account the specifics of its activities, has the right to use independently developed standards based on the relevant technical documentation (taking into account the standards established by the Ministry of Transport of Russia, or taking into account the data contained in the documents of the car manufacturer). The Ministry of Finance in its clarifications (for example, letters dated 06/03/2013 No. 03-03-06/1/20097, dated 01/27/2014 No. 03-03-06/1/2875) allows organizations that are not motor transport not to adhere to the standards of the Ministry of Transport , but develop your own standards.

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

If an organization or individual entrepreneur provides transport services, then they must keep a log of waybills, which is also sometimes called a register of waybills (clause 1, article 1, clause 1, article 6 of the Federal Law of November 8, 2007 No. 259-FZ, p. 17 Order of the Ministry of Transport dated September 18, 2008 No. 152).

Personal income tax and insurance premiums

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

Income received by an individual from leasing property, as well as from the provision of services, is subject to personal income tax taxation (subclause 4, clause 1, article 208 and clause 1, article 209 of the Tax Code of the Russian Federation).

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

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

Depending on whether the rental agreement is drawn up with or without a crew, there will be a need to calculate and pay insurance premiums.

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

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

The contract must separate the cost of rent and the cost of management services,
As mentioned above, rental services are not subject to insurance contributions, but management services are subject to insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund, since they relate to payments to an individual under a civil law agreement, the subject of which is the provision of services,
Insurance contributions to the Social Insurance Fund regarding insurance against industrial accidents and occupational diseases are paid if this is provided for in the rental agreement for a vehicle with a crew (Clause 1, Article 20.1 of Law No. 125-FZ).

If the agreement does not separate the amounts of rent and the provision of management services, then there is a high probability that inspectors will charge fees on the entire amount of the rent. In this case, you will have to defend your interests in court.

Accounting

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

According to the Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. By order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, the rented car is accounted for in off-balance sheet account 001 “Leased fixed assets” in the valuation specified in the lease agreement.

At the end of the contract, the property is written off from the tenant's off-balance sheet account.

According to PBU 10/99, in the case of using leased property to carry out activities related to the manufacture and sale of products, the acquisition and sale of goods, the performance of work and the provision of services, the amount of rent and services for driving a vehicle are taken into account as part of expenses for ordinary types activities. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds or other form of implementation. Thus, the lessee reflects the rent in accounting in the period to which it relates.

The rental fee is debited depending on the activity in which the vehicle is used. Possible accounting entries when renting a vehicle from an individual or legal entity are shown in Table 2.

Please note that if renting from an individual involves renting from an employee of the organization, then account 73 will be used as the account for settlements with the lessor; in the case of renting from an individual - individual entrepreneur or from a legal entity, account 76 will be used.

Table 2. Accounting entries

Do I need to deduct insurance premiums from my car rental?

Insurance premiums for renting a car are not charged or paid by the lessee only if the car is rented without a crew. If you rent a car with a crew, you will definitely have to charge and pay insurance premiums for compulsory health insurance and compulsory medical insurance. The need to pay contributions to OSS in case of injury is further discussed in the contract.

Vehicle rental agreement

If you want to take a car for temporary use, then in order to avoid any consequences, you need to choose the right car and draw up a vehicle rental agreement, spelling out all the obligations of the parties. The interaction between the lessor and the lessee under vehicle rental agreements is regulated by paragraph 3 of Chapter. 34 Civil Code of the Russian Federation. A vehicle rental agreement between a legal entity and an individual is concluded in simple written form.

The vehicle rental agreement usually states:

car make and model, VIN, mileage;
rental period (start and end);
rights and obligations of the parties;
amount, terms and procedure for paying rent;
procedure for transferring the car (place of transfer and place of return), procedure and terms of payment;
presence or absence of collateral;
liability of the parties;
grounds and procedure for termination of the contract;
addresses, details of the parties.

The vehicle rental agreement must be accompanied by a vehicle acceptance certificate. In addition to the vehicle rental agreement, the lessee needs to submit documents for the car: PTS, vehicle registration certificate, OSAGO policy, and, if available, a CASCO policy.

There are 2 types of vehicle rental agreements: with crew and without crew.

About the document that always accompanies the operation of a passenger car, read the article “A waybill for a passenger car according to Form 3 in accounting.”

Renting a car without a crew from an individual

The conditions for transferring a car without crew services are stipulated in Art. 642–649 of the Civil Code. In accordance with the terms of the agreement for renting a car without a crew from an individual, the lessor receives a remuneration from the lessee, from which the legal entity renting the car must withhold personal income tax.

At the same time, the lessee does not have the obligation to withhold insurance fees from an individual due to the fact that the subject of the vehicle rental agreement is the transfer for use of the individual’s property, and not the provision of services or performance of work.

This type of service, such as leasing a car (as well as any other property, except for the property right to copyright works, etc.), is not subject to the withholding of insurance premiums (clause 4 of Article 420 of the Tax Code of the Russian Federation).

A similar opinion that insurance premiums are not withheld from the rent for a car from the individual lessor was expressed in the letter of the Ministry of Health dated March 12, 2010 No. 550-19.

Car rental with driver

If the car is rented with a crew, i.e. if the car owner intends to provide his services as a driver and mechanic who monitors the good condition of the vehicle, then the situation with the withholding of insurance premiums is different. The conditions for renting out a car with related services of this kind are regulated by Art. 632–641 of the Civil Code.

Due to the fact that the owner of the car, along with the transfer of property for rent, also offers his services under a civil contract, contributions must be withheld from these services. We are talking about that part of the amount paid to an individual under a car rental agreement with a crew, which goes towards payment for his work.

It would be more expedient to separate the services for renting the car itself and the “labor service” of its owner in a vehicle rental agreement by allocating these two amounts. Such a division of services for renting a car with a crew into 2 parts is not regulated by civil law, but it is advisable to do so in order to avoid disputes with inspectors.

Since such a lease agreement contains income for the labor of an individual, the inspectors will count the amount of contributions from the entire amount of the contract, unless the amount of payment for the labor of the car driver, who is also his lessor, is allocated separately.

If you do not separate these 2 amounts in the contract, and make charges based on an amount less than the rent stipulated in the contract, then upon inspection, with a high degree of probability, additional insurance premiums will be charged.

To resolve the conflict with the inspectors, you will have to go to court. It should be taken into account that the overwhelming majority of courts agree with taxpayers that additional assessment of contributions is illegal, and the requirement of inspectors to separate these 2 amounts in the agreement is unfounded, since there is no such requirement in the Civil Code of the Russian Federation. An example of this is the following court decisions: 3 Arbitration Court of Appeal dated April 26, 2013 No. 03AP-121/12, FAS Volga District dated January 15, 2013 No. F06-10012/12.

As for what insurance payments are accrued when concluding such an agreement, everything is quite simple. Thus, from the income of the lessor, who also provides services for driving the vehicle and monitors its technical condition, contributions to compulsory health insurance and compulsory health insurance will be mandatory.

Read about the existing insurance premium rates in the material “What are the insurance premium rates for 2017-2018?”

But social insurance contributions in case of accidents will be withheld only when the vehicle rental agreement specifies a condition for their withholding (clause 1, article 20.1 of the law “On compulsory social insurance against industrial accidents and occupational diseases” dated July 24. 1998 No. 125-FZ).

Accounting entries for car rental

The tenant-legal entity will need to display the operation of renting a car with a crew in accounting. The following wiring will be useful for this:

Dt 26 Kt 76 - car rental costs;
Dt 26 Kt 69 (sub-account for settlements under OPS) - calculation of contributions to OPS from the amount of payment for services for car management and maintenance;
Dt 26 Kt 69 (sub-account for compulsory medical insurance payments) - calculation of compulsory medical insurance contributions based on the amount of payment for car management and maintenance services;
Dt 76 Kt 68 (subaccount for personal income tax payments) - personal income tax is withheld from the total amount of payment for renting a car with a crew;
Dt 76 Kt 51 - the payment under the lease agreement, minus personal income tax, was transferred to the lessor;
Dt 69 (sub-account for settlements under OPS) Kt 51 - contributions to OPS have been transferred;
Dt 69 (sub-account for compulsory medical insurance payments) Kt 51 - contributions for compulsory medical insurance have been transferred;
Dt 68 (subaccount for personal income tax settlements) Kt51 - personal income tax has been paid.

To learn how personal income tax on rent will be reflected in the 6-NDFL report, read the article “Reflection of rent from an individual in the 6-NDFL form (nuances).”

How to avoid paying insurance premiums?

There are several ways to avoid paying insurance premiums. The most common is to formalize an employment relationship with an employee who has a car, for which a lease agreement is subsequently drawn up. That is, employers in advance, when posting job advertisements, indicate such a condition as the presence of a car. This condition assumes that the new employee’s activities will involve traveling, for which he will need a car.

A car can also be rented from an employee already working under an employment contract if such a need arises. Thus, only a car rental agreement without a crew is concluded, which means that under such an agreement there will be no deductions of insurance premiums. As for the deduction of insurance premiums from the salary of an employee who acts as a lessor and drives the same car, they should be withheld anyway.

The warning contained in paragraph 2 of Art. 635 of the Civil Code of the Russian Federation, regarding the fact that crew members must be employed by the lessor, applies to those cases when the lessor hires third parties to manage and maintain the rented car. If he himself performs these functions, then this warning does not apply to him, because he cannot formalize labor relations with himself.

Another way to avoid paying insurance premiums is not to conclude a lease agreement, but to compensate the employee’s expenses. So, if an employee needed to use a car (whether it was his own or not) to perform his job duties, the employer will compensate him for these costs.

In this case, an important condition is the documentary justification of the costs incurred, because the amount of compensation is not subject to personal income tax, and contributions are not deducted from it (letter from the Ministry of Finance dated December 31, 2010 No. 03-04-06/6-327, Ministry of Labor dated July 25, 2014 No. 17-3 /B-347), therefore, when conducting inspections, fiscal authorities pay special attention to such cases.

Vehicle insurance

The responsibility for auto liability insurance to third parties for damage that may be caused in connection with the operation of the vehicle (MTPL) lies with the lessor. This condition is stated in Art. 637 of the Civil Code of the Russian Federation with the amendment that a different procedure may be specified in the lease agreement.

This means that, by default, the cost of insuring a car being leased is borne by the owner of the car, who acts as a lessor in this transaction. In turn, if the insurance is paid by the tenant under the terms of the contract, this will allow him to reduce taxable profit in accordance with Art. 263 Tax Code of the Russian Federation.

For information on the extent to which car insurance costs will be accepted as expenses, read the article “Standards provided for by the Tax Code of the Russian Federation” .

Vehicle rental agreements are divided into 2 types: the car is provided with and without a crew. The legal nature of these 2 types of vehicle rental agreements is different, since when transferring a car for rent with a crew, 2 types of legal relations arise: transfer of a vehicle (property) for temporary paid use and the establishment of labor relations with the owner of the car in terms of the provision of services for driving the car and its maintenance.

Due to the existence of legal relations related to the performance of labor duties, the tenant must pay insurance premiums. At the same time, insurance premiums for compulsory medical insurance and compulsory medical insurance must be deducted without fail, but from the amount that goes to pay the driver (crew) of the vehicle. Payment of insurance premiums for OSS for injuries is made only if this is expressly mentioned in the lease agreement.

Insurance premiums are not charged under a vehicle rental agreement without a crew, because there is no object for compulsory insurance premiums.

As for the payment of insurance payments to the insurance company (MTPL - mandatory, CASCO - optional), by default these payments are made by the lessor. However, the agreement may provide for the payment of such payments by the tenant, if this does not contradict the law.

We confirm the costs of a car rented from an employee

An employer does not always want to pay compensation for the use of an employee’s car for business purposes x Art. 188 Labor Code of the Russian Federation. After all, it can be taken into account in expenses only in a strictly established small amount, clause 1 of Government Resolution No. 92 of 02/08/2002. Therefore, some companies prefer to sign a car rental agreement with the employee. In order to avoid disputes regarding the accounting of rental costs in expenses, it is necessary to collect a package of documents confirming:

fact of rent. This is a rental agreement and an act of acceptance and transfer of the car;
the fact of using a rented car in the company’s activities, etc. 10 p. 1 art. 264, sub. 4 paragraphs 1 art. 346.16 Tax Code of the Russian Federation; Letters of the Federal Tax Service for Moscow dated August 17, 2012 No. 16-15/076207@; Ministry of Finance dated December 22, 2011 No. 03-03-06/1/844. Draw up an order appointing an employee responsible for the rented car and collect documents confirming the work route traveled by him in his car;
the amount of expenses associated with the operation of the car (fuel, washing, parking), that is, you need to have checks, receipts, invoices, etc.

Car rental agreement

When renting a car with or without a driver, the contracts will differ according to Articles 633, 643 of the Civil Code of the Russian Federation.

If we rent only a car

In this case, the employee-lessor transfers his car to the employer for temporary possession and use, and any employee of the company and art. 642 Civil Code of the Russian Federation. By the way, the employee-lessor himself can use a rented car when he needs the car to perform his job functions. Let’s say it follows from his employment contract or job description that the work is traveling. Therefore, even if the owner will always drive the car, you can enter into a lease agreement for the vehicle without a crew. These are the terms of the contract that an accountant should pay attention to.

Agreement No. 14
for renting a vehicle without a crew

Citizen Polikarp Ivanovich Bobrov, hereinafter referred to as the “Lessor”, on the one hand, and the limited liability company “Dark Forest” represented by the general director Pyotr Akimovich Volkov (acting on the basis of the charter), hereinafter referred to as the “Tenant”, on the other hand, hereinafter collectively referred to as the “Parties”, have entered into this rental agreement for a vehicle without a crew (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 a vehicle (hereinafter referred to as the Car) owned by the Lessor (vehicle registration certificate series 77 AB number 135542, issued by the State Traffic Safety Inspectorate of the Southern Administrative District of Moscow on 02/06/2014). You need to indicate on what basis the employee-lessor owns the car handed over to you: from the vehicle registration certificate it is clear that the employee is the owner of the car, then no other documents need to be attached to the rental agreement.
Keep in mind that even if the car is registered in the name of the employee-lessor's spouse, but purchased during marriage, it is the joint property of the spouses. Then you need to attach a marriage certificate; From the vehicle registration certificate it is clear that the employee is not the owner of the car, then it is better to attach to the agreement a power of attorney issued by the owner, from which it follows that the entrusted property can be rented out. The Pension Fund of the Russian Federation believes that if a car is not rented to you by its owner, then insurance premiums must be charged from the rental amount. But the courts do not agree with this Resolution of the FAS ZSO dated 04/03/2013 No. A27-16823/2012; 15 AAS dated 04/14/2015 No. 15AP-1676/2015; 19 AAS dated 02/09/2015 No. A48-3348/2014

1.2.
The car has the following characteristics: — make, model — Volkswagen Golf;
— registration plate — A 341 AM 67 rus;
— identification number (VIN) — WVWZZZ2KZ2W044335.

1.3.
The car must be handed over in good condition, suitable for travel, along with a package of documents, which includes: - vehicle registration certificate, series 77 AB, number 135542, issued by the State Traffic Safety Inspectorate of the Southern Administrative District of Moscow on 02/06/2014;
— OSAGO insurance policy, series ВВВ No. 035126453, issued on 02/07/2015 by OJSC “Strakhovka and Co.”

1.4. By agreement of the Parties, the Car is valued at 730,000 (seven hundred thirty thousand) rubles. At this agreed price, you will reflect the rented car in accounting on off-balance sheet account 001

2. Rights and Obligations of the parties

2.1. The Lessor undertakes:

2.1.1. Pay the costs of maintaining the Car, its insurance, including in accordance with the rules of compulsory motor liability insurance, as well as expenses arising in connection with its operation, including the purchase of fuels and lubricants (gasoline, etc.).

By law, such expenses must be borne by the tenant, but by agreement they can be assigned to the lessor. Art. 646 Civil Code of the Russian Federation. Having prescribed such a condition in the lease agreement, art. 646 of the Civil Code of the Russian Federation, you do not have to collect documents confirming expenses (in particular, cash receipts for the purchase of fuels and lubricants)

2.2. The tenant undertakes:

2.2.1. Transfer rent to the Lessor in accordance with paragraphs. 4.1, 4.2 Agreements.

2.2.2.
Carry out the following using your own efforts: - driving the Vehicle;
— its commercial and technical operation.

2.2.3. Maintain the vehicle in working order. The lessee is required by law to carry out current and major repairs of the rented car, so this may not be written into the contract (Article 1). 644 Civil Code of the Russian Federation

But if you are ready to also take on the costs of operating the car, then the responsibilities of the parties may look like this.

2. Rights and Obligations of the parties

2.1. The Lessor undertakes:

2.1.1. Transfer to the Lessee no later than the 4th day of the month following the month of use of the Car, documents confirming the expenses that the Lessee is obliged to pay in accordance with clause 2.2.4 of this Agreement.

2.2. The tenant undertakes:

2.2.4.
Pay expenses associated with the operation of the Car for the Lessee's needs: - for fuels and lubricants and other consumables and accessories;
— for car washing and dry cleaning of its interior;
— for paid parking of the Car;
— for insurance, including in accordance with the rules of compulsory motor liability insurance. To avoid disputes with tax authorities regarding the accounting of expenses in profit, it is better to indicate in more detail in the contract exactly what operating and insurance costs your company will bear.

Depending on the distribution of the costs of operating the car in the lease agreement, the payment procedure will be formalized differently.

So, if the contract stipulates that the lessor himself pays the costs of maintaining the car, then the employer-lessee will only pay the employee rent. You will not need any documents from the employee confirming the costs of operating the car.

4. Payment procedure

4.1. The rental fee for using the Car is 50,000 (fifty thousand) rubles. per month.

4.2. The Lessee is obliged to pay the rent for the Car monthly no later than the 5th day of the month following the month in which the Car was used, by transferring the rental amount to the Lessor's personal bank account.

But if the costs are borne by the tenant, then such a payment procedure can be envisaged.

4. Payment procedure

4.1. The rental fee for using the Car is 20,000 (twenty thousand) rubles. per month.

4.2.
The Lessee is obliged to pay the rent for the Car and the amount of expenses spent by the Lessor in connection with the operation of the Car. It is possible to agree: on reimbursement of the money already spent by the Lessor on the operation of the car.
For example, issue in cash or transfer to an account; on the issuance of an advance to the employee upon his application, and at the end of the month - on the final payment according to the advance report with documents confirming the employee’s expenses on a monthly basis no later than the 5th day of the month following the month in which the Car was used, by transferring money to a personal bank account Landlord.

Or write it like this.

4. Payment procedure

4.1.
The rental fee for using the Car consists of: - a fixed part in the amount of 20,000 (twenty thousand) rubles.
per month; - from the variable part in the amount spent by the Lessor in connection with the operation of the Car.

4.2. The Lessee is obliged to pay the constant portion of the rent for the Car on a monthly basis no later than the 5th day of the month following the month in which the Car was used by transferring the rental amount to the Lessor's personal bank account.

4.3.
The Tenant is required to pay the variable part of the rent along with the salary for the month in which the car was used. You can agree: on reimbursement of the money already spent by the lessor on operating the car.
For example, issue in cash or transfer to an account; on the issuance of an advance to the employee upon his application, and at the end of the month - on the final payment according to the advance report with documents confirming the employee’s expenses

If we rent a car with a driver

In this case, the employee must hand over the car, drive it and maintain it himself. 632 Civil Code of the Russian Federation.

Agreement No. 14
for renting a vehicle with crew

2.2. The tenant undertakes:

2.2.1. Transfer rent to the Lessor in accordance with clause 4.1 of the Agreement.

2.2.2. Bear the costs of car insurance. By law, the lessor must insure the car. 637 Civil Code of the Russian Federation. But the contract can provide for this obligation for the tenant

4. Payment procedure

4.1.
The fee for using the Car is 20,000 (twenty thousand) rubles.
per month and consists of: - from the rental fee for using the Car - 15,000 rubles;
— from the remuneration for the services of driving the Car — 5,000 rubles. It is better to split payments under a crew lease agreement into two components. Otherwise, inspectors from the funds will consider that insurance premiums must be withheld from the entire amount of the rental payment under the rental agreement with the crew, as from remuneration for driver services, Articles 634, 636 of the Civil Code of the Russian Federation; Resolution of the Federal Antimonopoly Service dated January 15, 2013 No. A65-16395/2012

Car acceptance certificate

WE WARN THE MANAGER

Owning a vehicle, even under a lease agreement, an organization must register with Rosprirodnadzor and pay a fee for pollution. Letter of Rosprirodnadzor dated October 5, 2010 No. SM-06-01-31/7167.

When receiving a car under a rental agreement (with or without a crew), you must draw up and sign a transfer and acceptance certificate with the employee. Its form is not established by law, so develop it yourself. It is necessary to check that the act lists and coincides with those specified in the lease agreement, the main technical characteristics of the transferred vehicle, by which it can be accurately identified (make and model, registration plate, identification number (VIN)).

The act can also describe the technical and external condition of the car transferred by the employee. For example, like this.

3. The vehicle is inspected by the Lessee.
The technical condition is satisfactory, the vehicle is technically sound. External condition:
— there is a shallow scratch 10 cm long on the front door on the passenger side;
— There are minor scuffs on the front bumper of the car.
There are no other visible damages. Typically, such a description is made so that the lessor cannot subsequently demand compensation from the company for defects that were present on his car before the car was transferred to you for use.

4. Odometer reading upon delivery of the vehicle: 42,524 km.

5. Fuel in the tank: AI 95 gasoline in the amount of 28 liters.

Do I need to deduct insurance premiums from my car rental?

Vehicle rental agreement

The vehicle rental agreement usually states:

car make and model, VIN, mileage;
rental period (start and end);
rights and obligations of the parties;
amount, terms and procedure for paying rent;
procedure for transferring the car (place of transfer and place of return), procedure and terms of payment;
presence or absence of collateral;
liability of the parties;
grounds and procedure for termination of the contract;
addresses, details of the parties.

There are 2 types of vehicle rental agreements: with crew and without crew.

About the document that always accompanies the operation of a passenger car, read the article “A waybill for a passenger car according to Form 3 in accounting.”

Renting a car without a crew from an individual

A similar opinion that insurance premiums are not withheld from the rent for a car from the individual lessor was expressed in the letter of the Ministry of Health dated March 12, 2010 No. 550-19.

Car rental with driver

Read about the existing insurance premium rates in the material “What are the insurance premium rates for 2017-2018?”

Accounting entries for car rental

The tenant-legal entity will need to display the operation of renting a car with a crew in accounting. The following wiring will be useful for this:

Dt 26 Kt 76 - car rental costs;
Dt 26 Kt 69 (sub-account for settlements under OPS) - calculation of contributions to OPS from the amount of payment for services for car management and maintenance;
Dt 26 Kt 69 (sub-account for compulsory medical insurance payments) - calculation of compulsory medical insurance contributions based on the amount of payment for car management and maintenance services;
Dt 76 Kt 68 (subaccount for personal income tax payments) - personal income tax is withheld from the total amount of payment for renting a car with a crew;
Dt 76 Kt 51 - the payment under the lease agreement, minus personal income tax, was transferred to the lessor;
Dt 69 (sub-account for settlements under OPS) Kt 51 - contributions to OPS have been transferred;
Dt 69 (sub-account for compulsory medical insurance payments) Kt 51 - contributions for compulsory medical insurance have been transferred;
Dt 68 (subaccount for personal income tax settlements) Kt51 - personal income tax has been paid.

To learn how personal income tax on rent will be reflected in the 6-NDFL report, read the article “Reflection of rent from an individual in the 6-NDFL form (nuances).”

How to avoid paying insurance premiums?

Vehicle insurance

For information on the extent to which car insurance costs will be accepted as expenses, read the article “Standards provided for by the Tax Code of the Russian Federation” .

Insurance premiums are not charged under a vehicle rental agreement without a crew, because there is no object for compulsory insurance premiums.

Rent by an organization of premises and vehicles from an individual

Organizations and individual entrepreneurs are often faced with the need to rent various property from an individual. This could be an office or car space, for example. At the same time, many questions arise regarding the execution of lease agreements and the reflection of services provided in accounting and tax accounting.

Renting premises from an individual

By renting premises from an individual, an organization acquires the status of a tax agent and the obligation to withhold and transfer personal income tax from the rental amount to the budget. It is impossible to shift the responsibility for paying tax to the landlord; this norm is enshrined in law. The tax must be paid to the budget the next day after the rent is transferred.

In accounting, personal income tax on rental payments is recorded in a separate register. At the end of the year, register data is reflected in tax reporting. Rental payments are not subject to insurance premiums. If the lease agreement provides for compensation for utility bills, electricity, and water supply to the lessor, then such payments by the lessor are not income and are not subject to taxes.

Renting a vehicle from an individual

All relations between the landlord and the tenant are established in accordance with the provisions of the Civil Code of the Russian Federation. The parties enter into a simple lease agreement; it is not subject to mandatory registration. It is of great importance what type of lease agreement will be chosen:

Vehicle rental agreement with crew. When concluding such an agreement, the lessor provides additional services for vehicle management and technical operation. The lessor is responsible for the maintenance, repairs, insurance of the vehicle, as well as for damage caused by the vehicle.
Bareboat rental agreement. When concluding this type of agreement, all responsibility for operation falls on the tenant.

The lessor can be an individual entrepreneur or an individual. The law prohibits concluding such an agreement with an officially employed employee. If an employee uses his own transport for work, he is paid compensation or additional payment is established.

The agreement reflects the amount and terms of the monthly rent. The main characteristics of the rented car and the responsibilities of the parties are also indicated. A document confirming the acceptance and transfer of the vehicle must be drawn up.

In tax and accounting, lease payments are considered expenses and reduce the tax base. Expenses must be supported by documents (waybills, acts, gasoline receipts). The lessee may include expenses for fuel and repairs of the rented vehicle as expenses.

When concluding a vehicle rental agreement with an individual, the lessee is obliged to withhold personal income tax and transfer it to the budget. This obligation is established by law, and other conditions cannot be specified in contracts. The amounts of withheld tax are reflected in the organization’s personal income tax reporting.