Leasing for individual entrepreneurs - conditions for obtaining without a down payment and a list of required documents. Car leasing for individual entrepreneurs: what is it?

Business expansion for an individual entrepreneur is often associated with the acquisition of new equipment (vehicles, tractors, machine tools). The lack of available funds forces you to turn to the bank for a loan, which is not easy to obtain. Leasing is an alternative to bank lending, helping to quickly and easily start working for necessary equipment.

What is leasing

Leasing services have much in common with loans and rentals, but there are also differences. In the first case, the entrepreneur receives a long-term payment plan when purchasing the product of interest, but becomes the owner only after he has paid the entire amount under the contract. Until all the money is paid, the tractor or sawmill he uses will be the property of the lessor. Therefore, it would be correct to define leasing for individual entrepreneurs as a long-term lease with the option of purchase.

If, when lending, a businessman borrows money from a bank in order to buy a truck with it, then the leasing company itself purchases this vehicle for the businessman, providing the right to use it for a fee. By returning money over several years, the individual entrepreneur pays not only full price truck, but also interest for providing this service. An important advantage is the reduction in the tax burden on a businessman when he becomes the owner of this property (for example, due to the fact that the object depreciates faster with an increased coefficient).

Formally, leasing also includes other types of financial services, which comprise three areas. They differ from each other in terms of duration beneficial use object and economic essence:

• Finance lease. After the end of the contract, the property is transferred to the lessee.
• Operational (operational) leasing. After the end of the contract, the object remains with the lessor.
• Leaseback. The object belongs to the lessee until the conclusion of the contract.

Operating

With operational leasing, the contract term is much shorter than the useful life of the object. Schematically it looks like this:

1. The entrepreneur and the leasing company enter into an agreement.
2. Based on this agreement, the individual entrepreneur uses the equipment he needs (for example, a tractor or excavator). Periodically, it makes payments for the right to use. It is important that this tractor was already available to the lessor (that is, it was not purchased specifically for this commercial transaction).
3. After the end of the contract, the special equipment remains with the lessor and is re-issued for use to the same or another client. Redemption at residual value is permitted, but only as an exception.

It is easy to see that in this form the service is a rental in pure form. Another controversial option is leaseback, which, in essence, acts as a way to obtain a loan against collateral. For these reasons, it is very controversial to define these two forms of economic relations as leasing. They are called so on formal grounds that provide the opportunity for certain tax benefits.

Finance lease

In this case, the useful life of the service object is equal to the contract period, as it should be for leasing services. Schematically it looks like this:

1. The entrepreneur and the leasing company enter into an agreement, establishing the term of the service and the amount of monthly payments.
2. The lessor purchases a financial lease object (for example, a bulldozer or real estate) for the client. The completed purchase and sale is fixed by a special agreement.
3. The lessee begins to use the bulldozer after making the first payment (10-15% of the cost, but possibly up to 35%) and makes payments according to the developed schedule. The leasing company remains the owner of the special equipment throughout the duration of the contract. If during this period the lessor becomes bankrupt, the client continues to make payments to the legal successor.
4. By the end of the contract period, the residual value of the property is insignificant. This facilitates the transfer of property to the lessee. Depending on the terms of the contract, the individual entrepreneur takes possession of the bulldozer without additional payment, or can buy it back at its residual value.

Regulatory framework

The conditions for the provision of leasing services (financial lease) are discussed in great detail in Russian legislation. Basic documents include:

• Civil Code of the Russian Federation. Chapter 34, paragraph 6, articles 665-670.
• Federal Law No. 164 of October 29, 1998 “On financial rent (leasing).”

This fundamental documentation covers the different aspects and stages of leasing. These questions include:

• subject of the leasing agreement;
• liability of the parties and transfer of various risks to the tenant;
• assignment of rights under the contract to third parties;
• client's liability in case of loss of the leased object;
• insurance upon conclusion of the contract.

Who provides leasing for individual entrepreneurs

An individual entrepreneur who wants to obtain a financial lease of a car, special equipment or equipment has a choice of where to turn - as of 2019, there are over 100 large leasing companies operating in Russia. Similar services are provided by:

• Banks. Credit institutions offer and promote specialized leasing services independently or with the help of subsidiaries (for example, the VTB group has a company called VTB Leasing). The advantage of these structural divisions is that, being part of a holding, they can afford larger investments than autonomous organizations.
• Leasing companies. These organizations work independently, and to attract customers they often hold promotions with manufacturers (for example, the CARCADE company offers interest-free leasing on the occasion of its own anniversary). This is convenient for the lessee, as it helps save money.
• Directly from the manufacturers. In this case, the company offers to take a financial lease of its products. This scheme is called direct leasing, because the seller and buyer interact directly, without the participation of the bank. Prices in this case will be the lowest, but the range of offers is limited only by manufactured products (for example, the KamAZ-Leasing company offers the purchase of trucks from the parent company, KamAZ).

Where to get

Leasing for individual entrepreneurs is a developed service in Russia. Specialized companies and banks offer leasing purchases of cars, trucks, special equipment and industrial equipment. The attractiveness of the conditions of some lessors increases due to their cooperation with automakers, periodic promotions and preferential terms of registration. The table shows some of the major players in the finance lease market.

Conditions of receipt

Registration of leasing and credit services is very similar. In both cases, a similar package of documents is required, an application (or online application) is also drawn up and the results of the verification are awaited. The basic conditions that companies put forward to the recipient of a lease for individual entrepreneurs are as follows:

• Minimum business experience starts from 1 year.
• The candidate's age must not be less than 21 years.
• The package of documents should include financial information on the business (accounting statements, summary of the activities of the individual entrepreneur, business plan, etc.).
• In many cases (for example, when purchasing a car on lease), a down payment of 10-35% of the cost is provided.

Drawing up a leasing agreement

After the leasing company approves the entrepreneur’s application, the stage of preparation and signing of the contractual document begins. A businessman needs to know that Law No. 164-FZ requires mandatory notarization, which is performed at the expense of the lessee. By signing a leasing agreement for an individual entrepreneur, a businessman gets the opportunity to:

• rent the vehicles, special equipment or industrial equipment he needs (eventually becoming its owner);
• complete a transaction at lower costs than with a loan;
• legally reduce income taxes;
• receive accelerated depreciation of the leased asset.

List of required documents

Obtaining leasing services will require the preparation of two packages of documents. The first, less substantive, is necessary to make an initial decision (approval of an application) on a specialized lease. It includes:

• Application for leasing for individual entrepreneurs.
• Business financial data (including turnover by bank account).
• Accounting report for the last quarter.
• general information about the activities of individual entrepreneurs.

Approval of an application for a finance lease implies the signing of an agreement. In this case, the following documentation will be required:

• passport of a citizen of the Russian Federation;
• TIN (Taxpayer Identification Number);
• data on credit/receivables;
• extract from the Unified State Register of Individual Entrepreneurs.

The specified composition of the two packages of documents is preliminary/basic in nature. If necessary, the lessor has the right to request additional documentation (for example, an audit report, information about counterparties, etc.), which must be provided. He may also require that copies of documents be notarized.

How to get an individual entrepreneur leasing

An important detail of a financial lease agreement, the question is on whose balance sheet the leased object will be located (after all, this party will have to pay property tax). There are two options:

• The leased object will be on the balance sheet of the lessor. In this case, fiscal deductions are included in the amount of monthly payments (that is, the individual entrepreneur makes them indirectly). At the same time, according to the law, an entrepreneur has the opportunity to reduce the tax base by the amount of payments made.
• The leased object will be on the balance sheet of the lessee. In such a situation, the individual entrepreneur makes fiscal payments directly and cannot reduce the tax base.

After execution of the contract, the leasing company acquires the financial lease object for the individual entrepreneur and transfers it to the client. In most cases, contractual terms require the businessman to make an initial payment before receiving equipment, real estate or a car. This is convenient for the lessor, because it is additional confirmation of the client’s solvency, but can be burdensome for the entrepreneur.

There are several types special forms leasing, allowing you to minimize the first payment or obtain a financial lease in the absence of activity. They will be convenient for entrepreneurs with a lack of available funds, helping in this situation to obtain cars and equipment on lease for individual entrepreneurs, but may not be so profitable in economically, increasing total costs.

No down payment

Basic leasing offers for individual entrepreneurs include a down payment (10-35%). It will be much more difficult to arrange leasing without a first payment, but such a possibility exists. The entrepreneur needs to know that in this case:

• He must have documentary evidence of the success of his business (that is, the ability to make payments in the prescribed amount).
• The financial lease object must have good liquidity (this condition does not apply to cars for which the down payment is an invariable condition).
• Property collateral or surety may be required.

For individual entrepreneurs with zero balance

One of the conditions for obtaining equipment or a car on lease for individual entrepreneurs is an analysis financial statements entrepreneur. If for a certain time the individual entrepreneur did not conduct business, then he will have a zero balance with no turnover. In this case, the basis for the leasing company’s decision to grant a financial lease will be the book of expenses and income, supplemented by certificates from the bank. An entrepreneur must be prepared that the lessor will require security for the transaction in the form of collateral (car, real estate, etc.) or a surety.

With state support

Exist special programs state support small businesses aimed at leasing services. Individual entrepreneurs have the opportunity to receive subsidies from the federal budget:

• to pay the down payment (in whole or in part);
• for the costs of paying for the use of the leased object;
• to open your own business, which involves obtaining equipment on financial lease.

Amount of lease payments

The amount of payments that an individual entrepreneur makes for the financial lease services provided consists of several parameters. The main ones include:

• cost of the leased object;
• terms of the contract;
• accrued interest for the services of the lessor;
• down payment amount;
• inflation rate.

For an entrepreneur applying for leasing for an individual entrepreneur, it is very important to know the amount of a one-time payment. When calculating it, special accounting indicators are used and the formula GO = OA + ILR + KLK + DU + VLK + VAT is applied, where:

• GO – annual payment of financial lease;
• OA – annual deduction for depreciation;
• ILR – use of leasing resources;
• KLK – lessor commission;
• DU – additional services provided for in the contract;
• VAT – value added tax.

For example, an individual entrepreneur enters into a leasing agreement for the purchase of special equipment worth 1,600,000 rubles, for a period of 3 years, with a depreciation rate of 10% and a 15% payment for the lessor’s services. The contract commission is 4%, and no additional services were provided. Substituting the value into the formula, the result is found using intermediate calculations:

• VAT = ((RUR 1,600,000 x 14%) + (RUR 1,600,000 x 15%) + (RUR 1,600,000 x 4%)) x 18% = RUR 95,040.
• GO = (RUR 1,600,000 x 14%) + (RUR 1,600,000 x 15%) + (RUR 1,600,000 x 4%) + RUR 95,040 = 623,040 rubles.
• Monthly payment = 623,040 rub. / 12 months = 51,920 rubles.
• Total amount of payments = 623,040 rub. x 3 years = 1,869,120 rubles.

Procedure and terms of payment

Exist different ways making payments, and in agreement with the lessor, the client needs to choose the most convenient option. Depending on the frequency, finance lease payments are:

• monthly;
• quarterly;
• covering another period specified in the financial agreement.

At the same time, the calculation methods change depending on the method of calculating depreciation. Payments are:

• Linear. Leasing payments are equal in each month (payment period).
• Decreasing. According to the leasing agreement, for each year (payment period) depreciation is calculated anew - at the beginning of the term the indicator will be more than the average, after the middle of the term - less.
• Cumulative. Increasing leasing payments, where one of the indicators in the calculations is the number of years of use - in the first years the indicator is small, then it increases.
• Proportional to volume. It is used when calculating indicators for industrial equipment, when the volume of manufactured products is used for leasing calculations.

Advantages and disadvantages of leasing

The financial lease service has its pros and cons. Compared to lending, leasing for individual entrepreneurs has the following advantages:

• Promptly obtaining the necessary object of business activity (car, special equipment, industrial equipment, etc.), which the individual entrepreneur is not able to purchase with his own funds.
• The ability to independently choose the supplier (seller) of the required goods.
• Not such stringent requirements financial indicators activities of individual entrepreneurs, as in lending.
• If a businessman has financial problems, he can get a break in leasing payments, without penalties for late payments and late payments (in the case of a loan, this is much more difficult).
• No need for collateral or guarantors.
• Opportunity early repayment leasing payments and easier coordination of this issue.
• Decision making and paperwork are much faster.
• Absence of many commissions typical for lending.

But financial leasing also has its downsides. These include:

• The need for a down payment (10-35%) in many cases is due to the fact that the lessor wants to receive additional guarantees.
• The client is obligated to insure the leased object for an individual entrepreneur at his own expense.
• For the duration of the contract, all rights to the property belong to the lessor. For example, driving a car occurs only by proxy, and a limit may be imposed on the annual mileage.
• Entrepreneurs who use the UTII (single tax on imputed income) system for taxation do not have the opportunity to classify leasing payments as income that reduces the tax base.
• The need for notarization of the transaction. The state duty for this service is 1% of the value of the property.
• Possibility of termination of the contract at the initiative of the lessor in case of violations by the client.

Video

6 minutes

To run a successful business, an individual entrepreneur cannot do without a vehicle. Due to the high cost of cars, many citizens resort to the services of banks when applying for a car loan. But if a small business representative has a zero balance, collect a package of documents that will suit financial institution, he is unlikely to succeed. However, in recent years, a worthy alternative has appeared - leasing a car for individual entrepreneurs. Thus individual entrepreneur will be able to rent a vehicle, moreover, on favorable terms.

What is car leasing

Car leasing is the transfer of a car for temporary use to an interested person.

Unlike a long-term lease, the agreement may contain a clause stating the lessee’s right to re-register the car as his own upon expiration of the agreement.

Until the full repayment of the stipulated amount, the individual entrepreneur is considered the lessee of the vehicle. If a small business representative stops making lease payments, the car will not lose its status as the property of the lessor. However, all previous contributions are non-refundable and will be taken into account as rent.

Terms of car leasing for individual entrepreneurs

In order to obtain vehicles for an enterprise, a businessman must comply with a number of requirements, which serve as a certain guarantee for the lessor. The agreement must contain information for individual entrepreneurs regarding the subject of the agreement, the terms and amount of rent, the rights and obligations of the parties. Let's consider the main aspects of this issue.

Client requirements

Most leasing companies impose the following requirements on a small business representative:

• duration of work on the market 6-12 months;
• the business must be sustainable and the profit margin sufficient to pay lease payments;
• IP age – at least 21 years. In some companies - at least 23 years old;
• positive credit history.

Vehicle requirements

Sberbank

The Sberbank Leasing company was founded in 1993. Individual entrepreneurs are offered 4 long-term financial lease programs:

• "Vehicle leasing" The duration of the contract is from 1 year to 37 months. The maximum amount of financing is 24 million rubles.
• "Leasing of commercial vehicles." The parameters of this program are the same. But according to its terms, the individual entrepreneur will not be able to take the car onto the balance sheet of his organization.
• "Leasing of special equipment." The maximum contract period is 36 months. In relation to the balance holder, the conditions are similar to the previous program.
• "Leasing of freight transport." Under the terms of this product, an individual entrepreneur can lease trucks from not only domestic, but also foreign manufacturers.

You will get more relevant information from the publication “”.

"Europlan"

Europlan finances the purchase of vehicles on lease and helps clients use them comfortably. The car leasing company offers small business representatives the following products:

• "Cars for sale";
• "Cars";
• "Special equipment";
• "Trucks".

We draw your attention to the special offers currently available at Europlan. They are covered in the article "".

Leasing or car loan

What is more profitable – a car loan or leasing? To make it easier to find the answer to this question, we present the main characteristics of these financial transactions in the table.

Thus, if the amount of the advance payment is acceptable for an individual entrepreneur, leasing becomes an excellent alternative to a car loan. This topic is discussed in more detail in the publication "".

Conclusion

Drawing up a long-term financial lease agreement for a vehicle takes less time compared to obtaining a loan to purchase a car. Leasing programs are associated with lower risks, so companies can make a positive decision even in relation to an individual entrepreneur whose enterprise has a zero balance. Thus, the likelihood of a small business representative receiving a car on a long-term financial lease is higher than purchasing it on credit.

In conclusion, we will briefly formulate the pros and cons of leasing for individual entrepreneurs. Let's start with the advantages:

• The ability to use vehicles for a limited period of time (if it is assumed that in the future there will be no need for a vehicle).
• The machine does not transfer to the balance sheet of the client’s enterprise, and accordingly, the amount of tax deductions is reduced.
• If the car is damaged, it is not the individual entrepreneur who resolves issues with the insurance company, but the lessor.
• It is not required, as for banks, to draw up a business plan calculating the return on investment of the vehicle.

The disadvantages of car leasing for individual entrepreneurs include:

• Total overpayment for the car upon redemption.
• The lessor, as an owner, may impose certain restrictions on the use of the vehicle.
• Due to the lack of ownership rights, the individual entrepreneur cannot sell the car if necessary.
• The lessor has the right to unilaterally terminate the contract with the individual entrepreneur without returning the funds paid to the businessman (for example, after accidents, violation of the frequency of technical inspection, etc.).

Leasing or credit: Video

In addition to loans, there is also such an affordable banking instrument as leasing. It is especially common for cars. Leasing skillfully combines functions such as purchase and rental. Let's take a closer look at what it is and what the pros and cons of this tool are.

What it is

Leasing as such is the rental of movable or immovable property with the option of redemption or step-by-step acquisition of this property. In other words, a person or company can use either equipment, buildings or other property for a period of time by paying certain money, and as a result it becomes the property of that person or organization.

Car leasing appeared back in 1954. But many people still have the question of what is the difference between a loan or a lease. A loan is the transfer by a financial institution of goods in installments for certain interest with the obligation of the person being financed to pay the cost on time without delay.

Rent is the temporary use of goods or property, where it is necessary to pay a monthly rent and, based on the results of use, return or hand over the goods to the lessor. And financial lease is a kind of hybrid of these two forms.

At the same time, several parties interact here: buyer, seller and supplier.

How does it work

The scheme for obtaining a car on finance lease is approximately as follows:

• A person or organization (customer) selects a machine that meets the requirements;
• The leasing company buys this car, entering into an agreement with a car dealership, and transfers the vehicle to the customer;
• At the first stage, the customer is assigned the following obligations: payment of the mandatory notarized registration of the purchase and sale agreement, transfer of the down payment for transport;
• The leasing company has the following obligations: bearing financial costs for maintaining the car during operation, insurance, passing technical inspection, paying transport taxes and fees for registering vehicles with the traffic police;
• All these responsibilities are transferred to the customer only when he has fully purchased the vehicle.

If a person or company does not pay monthly payments, the vehicle becomes the property of the leasing company.

Pros and cons of leasing a car

There are many reasons why car leasing can be more profitable than car loans. At the same time, there are benefits for ordinary citizens, individual entrepreneurs, and large organizations.

Let's take a closer look at what the benefits are, and possibly negative sides leasing has for each group.

For individuals

TO positive aspects include:

• There are no hidden fees when concluding a contract;
• All emerging issues with insurance claims are resolved by the leasing company, and not the car owner;
• The initial stage for the end user of the car is less painful regarding financial issues. For example, a person only pays for notary services for certifying a leasing agreement;
• The end user does not pay for the maintenance of the machine until it is fully purchased;
• At the time of full payment, the value of the car may drop significantly, and therefore the end user can buy it back for less money.

However, there may also be negative sides:

• Overpriced for individuals interest rates, regarding car loans;
• Quite a high down payment;
• The financial burden increases due to the shorter term of the leasing agreement: no more than five years;
• Due to the fact that the leasing company actually owns the car, an individual may suffer losses if it goes bankrupt. In addition to the lost car, the end user also loses the money paid for the car.

For LLC

Large companies that have existed in the financial market for a long time find it much easier to do business with both partners and credit institutions.

What should just start-up businesses do? For example, not all banks want to cooperate with young companies. And what should you do if you need to purchase a car for such an organization, but don’t have the required amount? Leasing companies can come to the rescue. There are both pros and cons to working with them. .

Let's consider the advantages:

1. The leasing agreement can be drawn up based on the financial preferences of the organization. That is, both parties stipulate the conditions under which the amount can be reduced or the terms of payment changed;
2. The debt to the leasing company can be repaid either in parts or in equal amounts. At the same time, there is the possibility of early repayment without commissions or penalties;
3. Finance lease takes into account the depreciation of the purchased car, which allows you to reduce its value when paying off the debt;
4. The LLC can insure the car and, in the event of a breakdown, will receive insurance funds for repairs;
5. If the business is built on car ownership, then with the help of leasing you can significantly expand it;
6. For LLCs, many leasing companies operate without a down payment, which allows you to purchase a car without spending any money.

But despite such a vast number of advantages, there are also disadvantages:

1. High tax;
2. A small number of leasing companies are ready to work with “young” companies.

For individual entrepreneurs

For individual entrepreneurs, car leasing is practically no different from the conditions that campaigns offer to large organizations.

The only and important condition is the provision of reporting for the past period and fully collected and prepared accounting documentation.

Positive aspects of leasing for individual entrepreneurs:

• An opportunity for a small organization to expand its activities by investing minimal amounts;
• Simplicity and speed of registration;
• Lack of guarantors and collateral;
• If there are financial difficulties, the leasing company may revise the payment schedule;
• Significant savings. For a simplified individual entrepreneur, it is much easier to keep this type of expense on the balance sheet.

The disadvantages include the following:

• Mandatory down payment;
• Compulsory insurance of a car received on a finance lease;
• The ownership right of an individual entrepreneur arises only after full repayment of the debt to the leasing company.

Video: First hand

Kinds

A leasing instrument can be divided into four components:

1. Financial. The most common type of leasing. There are three parties involved here: buyer, seller and supplier. The leasing organization purchases the car from the supplier and transfers ownership to the end user. Upon expiration of the contract, the car becomes the property of the end user;
2. Operating. This type is not common in our country and leasing companies are reluctant to agree to work with this form. The essence of such leasing is that at the end of the leasing agreement, the car is returned to the leasing company
3. Returnable. In this case, the supplier and the end user are one person. Here the company sells its existing car to a leasing company, and then takes it on a financial lease. In this case, all the advantages of this form of lease can be used and tax benefits, as well as the money received from the sale can be used in the company’s circulation;
4. International. In this case, one of the parties is a non-resident of the Russian Federation, but otherwise the schemes are similar to financial leasing.

Why is it popular?

Why has leasing become so popular tool and among legal entities, and among ordinary citizens?

There are several reasons:

1. A car is a product that is used by everyone without exception;
2. Car leasing is profitable and less risky as a type of transaction;
3. Developed secondary market for car purchase and sale;
4. The car must always be registered after purchase with the traffic police, so if it is lost or stolen, the vehicle can be easily found;
5. Low percentage of late payments, since few people want to say goodbye to their pet;
6. A wide range of car leasing programs.

How to buy a car as an individual entrepreneur

For individual entrepreneurs, the leasing program will look like a cross between a loan and a lease.

By giving preference to leasing, an individual entrepreneur receives, firstly, simple and quick registration, and secondly, low requirements for the solvency of the end user, since the car will be purchased by a leasing organization and until the person repays the debt for the car, it belongs to the organization.

Thus, the purchasing company can provide its services even to newly established entrepreneurs.

Car selection

First, you need to decide for what purpose the car is needed: for personal use, for company personnel, or will it be special equipment for business development: a truck, tractor, excavator, etc.

Now almost all leasing organizations are ready to provide cars for financial lease, since this is a product that, if the end user is unable to pay payments, can be resold on the secondary market.

Choosing a company and studying the conditions

Finding and choosing a company that will rent a car is not difficult. The question will be who to trust.

If a reliable and honest partner has been successfully found, you should pay attention to the conditions for leasing a car. The feasibility and economic benefit of the transaction will depend on a thorough study of the company’s conditions.

What conditions should you pay attention to?:

• Interest rate of the leasing organization;
• Amount of monthly payments;
• Detailed payment payment schedule;
• Down payment amount.

The most important thing is how leasing differs from other banking products; the end user can choose the most suitable option for him and draw up an agreement to his advantage.

Preparation of documents

Those who have superficially encountered leasing can say that the process of preparing documents is endless. But that's not true.

To lease a car, an entrepreneur needs to prepare the following package of documents:

• Leasing application;
• Russian Federation passport and its copy, TIN, certificate of registration;
• Accounting documentation for the last six months of individual entrepreneur activity;
• At the discretion of the leasing company - information about accounts payable.

It is worth saying that this list is very rarely requested by organizations or banks. Mostly the first two are required.

Insurance

Insurance is a mandatory stage of the transaction. All car enthusiasts know that MTPL is necessary for any vehicle purchased for long-term use, and CASCO can be purchased by mutual agreement of the parties.

Lawyers advise not to insure the car for the entire term of the leasing agreement, but to renew it annually. With this step, you can receive discounts as a regular customer or even change the insurer with the most favorable conditions.

Conclusion of an agreement

If the decision of the commission of the leasing organization is positive, two documents are signed: a purchase and sale agreement and a leasing agreement. These documents specify the rights and obligations of the end user, supplier and purchasing company.

Review of conditions for large companies and banks

Let's consider the basic conditions of the most famous organizations and banks offering leasing services.

What is more profitable: car loan or leasing?

Having considered the nuances of leasing a car, the pros and cons of which are indicated above, you may wonder what is more profitable than a loan or this form of lease:

• There are three parties involved in a leasing agreement: the buyer, the supplier and the end user. Therefore, there are two documents to be signed;
• For individual entrepreneurs, there are no additional fees when leasing, and when applying for a loan, a fee of up to 2% may be charged for servicing the loan account;
• In leasing, the contract term can reach five years, while in car lending maximum term only 3 years.

1. Chose for my wife new car. I was faced with a dilemma - either leasing or a loan. It turned out that if I took a loan, I had to pay a lot of money a month for this car, and the bank announced huge interest rates for the year. In leasing, the monthly payment is almost 2.5 times less and there are fewer hassles. So we settled on leasing.
2. Leasing a good thing for commercial organizations. The interest is lower, taxes can be taken into account as expenses, and the attitude of leasing companies is more loyal than that of banks. Therefore, leasing is better for owners of individual entrepreneurs or LLCs.

So, knowing now what car leasing is, and individuals, and legal professionals can safely weigh the pros and cons and make a decision about buying a car. In any case, this is a fairly profitable financial instrument in any circumstances.

Leasing is a combination of a conventional loan and lease, under the terms of which you can obtain vehicles, machinery or equipment with payments made in long-term installments. In this article we will talk about the features of leasing for individual entrepreneurs.

When you receive equipment on lease, you do not become its full owner, but you can still dispose of the received property within the framework of a contract that stipulates restrictive actions in relation to the leased object. All ownership rights to the leased object are with commercial organization, which has entered into a financing agreement with you.

At the moment, an individual entrepreneur (IP) can contact one of the following commercial organizations to conclude a contract:

• to a company providing leasing services;

  to the direct manufacturers of the selected equipment, vehicle or equipment.

Features of leasing for individual entrepreneurs

The main feature of leasing for individual entrepreneurs is that the entrepreneur can choose the object and its supplier.

The process of obtaining an object on lease is as follows: the leasing company pays the main part of the cost of the property (car, equipment, machinery), and the recipient pays the rest of the cost. In this case, the lessor (company) transfers the acquired property (object) to the lessee (IP) under financial lease. During the lease, the individual entrepreneur pays the assigned payments, and at the end of the contract, the property becomes his direct property. There are both long-term and short-term programs.

The main difference between leasing and a regular loan is that when lending, the client receives money to purchase an object, and when leasing, the object itself is immediately received.

Types of leasing

There are three main types of leasing:

1. Financial. The most common example is car leasing for individual entrepreneurs. In this case, a tripartite scheme operates, in which the lessor purchases a car from a car dealer and provides it for use to the individual entrepreneur (lessee).
2. Operational. It differs from financial in that upon completion of the contract, the object (for example, a car) is returned by the lessee and does not become his property. Operating leasing is similar to rent and is concluded for a period of 3 to 6 months.
3. Returnable. This type of leasing is used when it is necessary to reduce the tax burden. The scheme of the return type of leasing is quite simple - the owner of the property (IP) sells it to a leasing company and then returns it to himself on a lease basis (financial type). As a result of such actions, the organization has free working capital in its hands.

Lease items

In most cases, cars or equipment are purchased on lease for an individual entrepreneur, but the object can also be various specialized equipment used to carry out his business activities.

Car leasing

Car leasing for individual entrepreneurs is the purchase of a car in installments with the possibility of subsequent redemption at the residual value. Important condition– the leased object remains the property of the lessor until full redemption. Typically, those who don’t want to get involved with lending, have been refused by a bank, or simply want to save money, lease a car. Car leasing has a number of advantages over conventional lending:

• the interest rate is much lower;
• MOT and insurance premiums are already included in the payment schedule and these issues are dealt with by the owner, not the lessee;
• no obligation to buy the car. You can use the car for several years and then exchange it with the lessor for a newer model.

Equipment for leasing

This is a reliable way to save working capital, since there is no need to immediately pay the entire cost for the equipment. An easing transaction is executed very simply, because it does not require collateral or guarantors. However, for real profitable leasing for individual entrepreneurs for the purchase of equipment will only appear in the case of purchasing property with a long depreciation period.

Special equipment for leasing

The conditions for purchasing special equipment are no different from purchasing other vehicles and property. Most often, truck cranes, loaders, bulldozers, tractors, manipulators and other special-purpose equipment are leased.

Conditions of receipt

What are the conditions for obtaining leasing for individual entrepreneurs? When drawing up a leasing contract, you must prepare the same documents that are usually required for a loan. Basic conditions imposed on a potential leaseholder:

1. Minimum business experience – 1 year.
2. The age of the entrepreneur is at least 21 years.
3. Availability of funds to pay the initial fee (10 – 35% of the total amount).

You can arrange leasing for an individual entrepreneur without a down payment, but for this you must have additional documents, for example, certificates confirming the success of running a business. The leased object must have good liquidity and, in addition, additional property collateral or a surety may be required.

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Leasing for various forms of individual entrepreneurs

Leasing will be treated differently in different taxation systems. If an individual entrepreneur operates under a “simplified tax regime” (simplified tax regime), then he can reduce the tax base by the amount of monthly leasing payments. If an individual entrepreneur is on the simplified tax system with income of 6%, then leasing payments do not have any effect on the amount of taxation.

If leasing is issued for individual entrepreneurs on UTII and individual entrepreneur under simplified tax system leasing at the same time, then it will be necessary to keep separate records for these modes. Accordingly, leasing payments will have to be distributed according to the type of business activity of the individual entrepreneur. If it is impossible to attribute leasing fees to a specific type of activity, then they are proportionally divided according to the income received for the quarter into UTII and simplified tax system.

Leasing for individual entrepreneurs without VAT (under a simplified or special tax regime) is most profitable due to the liberal approach of lessor companies to the execution of transactions with individual entrepreneurs, as well as due to the speed of carrying out the necessary legal actions.

Leasing for individual entrepreneurs: advantages and disadvantages