If your business does not have its own vehicles, which are expensive to maintain, then you can rent a vehicle from an organization that specializes in this. The Civil Code of the Russian Federation defines the possibility of renting two types - with and without a crew (Articles 632 - 649 of the Civil Code of the Russian Federation).
Instructions
Step 1
When concluding a vehicle lease agreement, be sure to indicate in it the data that allow you to uniquely identify this vehicle in the event of any dispute. In the contract, also indicate the condition of the vehicle at the time of its transfer from the lessor to the lessee.
Step 2
Thus, the contract must include the brand and year of manufacture of the car, the body and engine numbers, and its state registration number. For an accurate description, use the data in the data sheet. Indicate in the contract the mileage numbers and the technical condition of the car and list the documents that must be handed over with it: registration certificate, technical passport and technical inspection coupon. In addition, in it, set the amount of rent, conditions and period of its payment.
Step 3
When deciding which of the two types of lease to prefer, please note that in the case of a lease with a crew, the lessor is responsible for driving, operating, maintaining, repairing and insuring the vehicle. In addition, in this case, the lessor pays for the services of the crew members, bears the costs of their maintenance and responsibility for the damage caused. When the vehicle is rented without a crew, the listed costs are borne by the renter. But these nuances can be taken into account in the contract.
Step 4
If you are a lessee, then keep the vehicle accounting separately from fixed assets and property belonging to your company, that is, off the balance sheet. This requirement is set out in paragraph 2 of Art. 8 of Federal Law No. 129-FZ dated November 21, 1996. For accounting, use account 001 "Leased Fixed Assets". Estimate the vehicle at the amount indicated in the rental agreement.
Step 5
To accept the costs of the rented vehicle and take them into account when taxing the company's profits, you need a package of documents that must contain: • a vehicle lease agreement; • acts of acceptance of services that were provided under this contract; • payment documents confirming the costs of operating the vehicle; • applications for the operation of a car rented by the company; • order of the director on securing the rented car; • waybills, which take into account the regularity of use of the vehicle, the time of its operation and travel routes.
