Pros and cons of car leasing for individuals, SP and LLC. We buy a car. Which is more profitable: a loan or a lease?

Leasing is one of the most profitable opportunities for individual entrepreneurs to develop their business. This scheme may be of interest not only to beginner entrepreneurs, but also to those businessmen who have been working in the market for a long time and are striving to open new directions.

Leasing for IP. Concept and highlights

At its core, leasing is a cross between a loan and a property lease. Leasing is quite actively used by large enterprises, but in recent years some representatives of small businesses, including individual entrepreneurs, have appreciated its advantages.

Leasing scheme quite simple: an individual entrepreneur enters into an agreement with a lessor for the purchase of any machinery, equipment, transport, etc. property and begins to actively use this property for their own commercial purposes. At the same time, he gradually pays the full cost of the leased object. The key word here is “gradually”: payments are spread over time and the purchase comes into ownership only when the lessee pays its full cost.

A return leasing scheme is also used, which consists in the fact that the lessor buys the property of interest, and then gives it to the seller himself for financial lease. With this form of leasing, the recipient of the property actually retains both the asset itself and the funds that can be used for any purpose. And when the leasing period expires, the right to own the property will again return to the lessee.

The main advantages of leasing

The advantages of leasing transactions for individual entrepreneurs are visible at a glance.

• Unlike banks and other credit organizations, leasing companies do not impose such stringent requirements on the life of an IP, as well as its financial condition, income and turnover.
• To obtain a leased asset, an individual entrepreneur is not required to draw up a business plan.
• The final decision on the possibility of working with a particular individual entrepreneur is made by the leasing company in a fairly short time (sometimes within one day). At the same time, the required package of documents for concluding a leasing agreement is significantly less than that required for banking organizations.
• For individual entrepreneurs, when leasing under certain taxation regimes, tax breaks and benefits are possible.
• Leasing companies do not have commissions, which are necessarily included in almost all loan programs of banks.
• After concluding a leasing agreement, an individual entrepreneur does not need to immediately pay the entire cost of an expensive purchase.
• As soon as the contract is concluded, the entrepreneur can immediately begin to use any property purchased on lease.
• Leasing companies, as a rule, give the client the right to choose the supplier of a particular product.
• The client of the leasing organization most often does not need to look for guarantors or provide collateral.
• The higher the price of the leasing object, the more favorable the terms of its purchase.
• You can pay all lease payments ahead of schedule (but usually this right comes not earlier than six months after the conclusion of the lease agreement).
• Leasing companies, though not very willing, but, nevertheless, almost always meet halfway in situations where a deferred payment is required.

Thus, leasing has a lot of advantages.

The demand for leasing from IP

As the experience of Russian entrepreneurship shows, despite the obvious advantages of leasing over credit programs of banks, this service is not widely demanded by individual entrepreneurs. This is due to several reasons:

• low awareness of individual entrepreneurs about the possibility of leasing machinery, equipment and other property;
• aggressive marketing policy of banks and a small amount of advertising in the mass media from lessors;
• insufficient number of leasing companies in the country.

Cons of leasing for individual entrepreneurs

Perhaps, partly, the not very high popularity of leasing in the Russian Federation is also justified by the negative factors that it has. These include:

• the need to make an advance payment (minimum 10% of the purchase price);
• compulsory insurance of the leasing object (the lessee insures the leasing object at his own expense);
• lack of ownership of the subject of leasing until the full repayment of its value under the leasing agreement;
• the possibility of terminating the contract with the individual entrepreneur by the lessor unilaterally. True, this is possible only if the individual entrepreneur does not comply with the terms of the lease, for example, a car purchased on lease repeatedly gets into accidents, does not pass technical inspections, etc.

What doesn't excite lessors?

Why is leasing not as widespread as it could be, although it occupies a serious segment of small and medium-sized businesses? This is probably due to its features and for the provider:

• the amounts of leasing agreements are rarely large, otherwise it would be more profitable to simply buy an asset, so they are of less interest to large businesses;
• Individual entrepreneurs often do not reflect the actual financial condition in the reporting documents, which makes leasing operations a risky undertaking for the lessor.

Features of leasing for individual entrepreneurs

There are two options for obtaining a leasing object for the duration of the leasing agreement:

• the object of leasing remains on the balance sheet of the leasing company;
• the object of leasing is transferred to the balance of the client of the lessor.

Whatever the situation, it is necessary to provide for one of these two possible scenarios in a separate clause in the leasing agreement. Subsequently, the balance holder will have to include the object of leasing in the depreciation of material assets.

Attention! If the property acquired on lease remains on the balance sheet of the lessor organization, then its client must take into account the fact that the lessor may well include property taxes paid by him in the monthly payments of the lessee under the leasing agreement.

Important! Leasing payments are always subject to VAT.

Leasing may vary.

For small businesses represented by individual entrepreneurs, leasing is a very popular business operation. Demand has given rise to several types of leasing offers:

• express leasing;
• leasing, non-estimated in terms of financial condition;
• specialized leasing (depending on the chosen tax regime).

Express Leasing

Most often, it is chosen by individual entrepreneurs, since its conditions optimally meet the interests of small businesses. An individual entrepreneur submits a leasing application to a company that considers it at an accelerated pace: a decision on leasing is made no longer than a day, sometimes within 1 hour. If there is no refusal, the lessor assumes the obligation to finance the lease for the applicant. After voicing the decision, the IP must provide a package of documentation, which is not numerous, so that a leasing transaction can be formalized. The parties quickly agree on the terms of leasing and conclude an agreement.

Leasing that excludes financial assessment

This leasing product offers corresponding services without an assessment of the financial condition of the entrepreneur, or such an assessment is carried out to a minimum extent. Of course, the lessor risks financially, but as compensation he intends to receive a larger than usual down payment - up to half the cost of the leased property, as well as a higher interest rate. Often, an additional guarantee is a guarantee for the lessee of a third party.

Leasing for individual entrepreneurs under different tax regimes

Under different taxation systems, leasing is taken into account in different ways:

1. If an individual entrepreneur uses a simplified tax regime with an object of 15%, then he has the opportunity to reduce the taxable base by the amount of leasing payments. As for those individual entrepreneurs who are on the simplified tax system with an income of 6%, then, since their expenses are not taken into account, leasing payments do not affect the amount of tax.

   Important! When choosing a lessor company, an individual entrepreneur should carefully consider what tax system it uses. This is important in order to exclude unfavorable situations for the "simplifiers" when the lessor works with VAT. The most interesting option is to find an enterprise that does not include VAT in its services, since it is also on the "simplified" system.

2. If an individual entrepreneur uses two tax regimes at the same time: UTII and a simplified tax system, then he is obliged to keep separate records for them. Accordingly, leasing payments should be distributed evenly, based on the type of activity. However, the situation here is such that it is impossible to accurately attribute leasing payments to any specific type of activity, so the costs for this part are divided proportionally, depending on the income for the quarter by. In order to avoid confusion under the two tax regimes, individual entrepreneurs should open special sub-accounts, to which they must enter all information related to certain types of activities.

   Note. UTII expenses cannot be attributed to expenses that reduce the tax base on the "simplification".

3. If an individual entrepreneur works according to the general taxation system, he can safely use leasing programs, without regard to any features. Leasing agreements under OSNO make it possible to optimize taxation very profitably, so that individual entrepreneurs under the general tax regime can acquire property under leasing schemes on much more favorable terms than under any credit programs.

Attention! Whatever tax regime an individual entrepreneur uses, you need to be prepared for the fact that the lessor will require certification of the leasing agreement by a notary, which will entail additional costs in the amount of 1% of the amount of the agreement. In addition, in some cases it may be necessary to pay another tax, for example, transport tax when buying a car on lease.

Conclusion of a leasing agreement with an individual entrepreneur

The lease agreement is drawn up in accordance with the general rules of office work. It is necessary to take into account some nuances regarding the procedure of the leasing agreement.

1. Collection and provision of the necessary documentation from the lessee.
2. Analysis of the received securities, on their basis, making a decision on the provision of leasing.
3. Preparation and signing of a leasing agreement, sometimes in addition - an agreement on the sale of property, which will then be leased.
4. Transfer of an advance payment, the terms and amount of which are specified in the text of the contract.
5. Payment for the subject of leasing under the contract of sale.
6. Leasing an asset.

NOTE! After this step, all the risks for the safety of the property are borne by the recipient. It is important that it is insured even before the transfer.

What if it's early?

Like any contract, a leasing agreement can be terminated before its expiration, this procedure must be provided for in it. Most often, a period is prescribed during which the agreement cannot be interrupted, usually six months to a year. After that, the lessee, if he has such a desire and opportunity, for early termination with the leaving of the property in ownership, must pay the amount of all remaining lease payments.

And if the lessor wants to terminate the contract, taking his property ahead of time? This can happen for the following reasons:

• regular delay in the transfer of lease payments;
• use of the leased property for other purposes or with serious violations;
• insurance problems.

In these cases, payments already received from the lessee will not be returned: the leasing company will sell the seized asset and in this way pay off the resulting debt.

Summing up, it can be argued that leasing schemes are undoubtedly more interesting than loans for individual entrepreneurs who plan to actively develop their business. However, when acquiring property on lease, some features should be taken into account, in particular, those that relate to leasing under different tax systems - sometimes leasing can help to optimize tax payments quite well.

In the article we will consider how to arrange a lease for an individual entrepreneur. We will find out under what conditions novice entrepreneurs can get a car and how to take a car without a down payment. We have compiled a list of documents for applying and analyzed the advantages of leasing for individual entrepreneurs.

TOP-10 companies leasing for IP

MKB Leasing

from 15% advance

• Leasing of cars, trucks and passenger cars;
• Leasing of special machinery and equipment;
• Rolling stock leasing;
• Leasing of air, river and sea vessels;
• Real estate leasing;
• Return lease.

Leasing conditions for sole proprietorship

Not every individual entrepreneur, especially when his business was opened not so long ago, can spend a large amount to purchase commercial vehicles. For many years, only lending was considered the main option for solving such issues. But recently, a new financial instrument for the purchase of equipment has been developing in the Russian Federation - leasing programs.

For individual entrepreneurs: this is an opportunity to purchase a car for commercial purposes without any problems. Leasing is a real help to small businesses, since the service is provided on more favorable terms than a car loan. The borrower receives certain tax benefits and a number of other benefits.

The amount of the leasing agreement can be from 100 thousand to 15 million rubles, and interest rates - from 15 to 20%. The term of the transaction varies from one to 7 years, and the amount of the advance payment varies from 10 to 50%. In some cases, the conditions for obtaining a car do not require an initial payment.

But vehicle insurance is mandatory for every leasing transaction. As a rule, additional loan security is not required, since the car itself acts as collateral.

Car leasing for sole proprietorship

Entrepreneurs can take almost any car for use: a truck, a car, special equipment, etc. The agreement scheme is quite simple: an individual entrepreneur enters into an agreement with a leasing company to purchase the selected equipment, for example, for. The company pays its full cost, puts it on its balance sheet, and then transfers it to the client for use in business. The individual entrepreneur gradually pays the cost of the property to the lessor.

Return leasing is also used when the seller of the car is also the lessee. Under this form of agreement, the owner of the property, in fact, remains the asset itself and the money that can be used at its own discretion. This service does not involve the collection of a large package of documents. And the process of registration of the transaction takes 2 - 3 days.

How can an individual entrepreneur buy a car on lease?

In order to take out a lease for an individual entrepreneur, you must perform the following steps:

• Choose a vehicle and choose a seller.
• Choose a leasing company.
• Go to the website of the organization and fill out an online application for leasing. Indicate in the questionnaire the name of the individual entrepreneur, the address of registration, contact details, the subject of leasing, its cost, the amount of the advance payment.

• Send an application for processing and wait for the feedback from the manager to clarify some issues.
• Gather a package of necessary documents and visit the office of the organization.
• Wait for the final decision on the application, agree on all the conditions and sign the contract if the transaction is approved.
• Enter the amount of the advance payment.

When performing these actions, the leasing company will pay the full cost of the vehicle. You can get a car after completing the necessary documents.

Business Requirements

For entrepreneurs, leasing companies put forward a number of conditions:

• Age - from 21 years old.
• At least 6 months have passed since the date of registration of the IP (in most cases - at least a year).
• Stable income.
• Availability of a full package of documents in the framework of commercial activities.

Leasing for individual entrepreneurs with a zero balance is not possible. The lessee must conduct break-even activity for at least 3 months.

Application documents

To complete a transaction, you need to provide:

• Passport of the Russian Federation.
• IP registration certificate.
• Certificate of tax registration.
• Accounting and tax reporting for the last 6 months.
• Bank statements, account balances.
• Contracts for the performance of services.

Leasing for individual entrepreneurs on UTII

When using UTII, leasing is an excellent tool for optimizing tax payments, and in most cases it is much more profitable than a car loan. Lease payments are allocated as expenses, in proportion to the types of activities.

But in order to reduce the tax base, an entrepreneur needs to open additional sub-accounts, which will reflect transactions in different areas of commercial activity.

Regardless of the taxation system used by the individual entrepreneur, the leasing agreement to be concluded is certified by a notary, which implies additional costs of 1% of the transaction amount.

Advantages of leasing for individual entrepreneurs

Purchasing a vehicle on lease for start-up entrepreneurs has the following advantages:

• Quick receipt of a car that is necessary for commercial activities.
• Possibility of independent choice of the seller of equipment.
• No additional loan security.
• Less stringent conditions for IP turnover than in a bank.
• You do not need to provide a business plan.
• Favorable terms of cooperation.
• tax incentives.
• No additional fees.
• Possibility of early repayment of debt.

Pitfalls of leasing

They consist of compulsory car insurance and notarization of the contract. All this entails additional costs. Leasing is a kind of loan, so buying a vehicle in this way in itself offers an overpayment, even if it is less than with a regular loan.

Read the terms and conditions carefully before signing the contract.

Many companies prescribe in the agreement even the maximum mileage of vehicles per year, which does not allow the use of the car in certain types of commercial activities. The client will have to take into account the fact that the car is the property of the leasing company for the entire duration of the contract.

6 minutes

For 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 representative of a small business has a zero balance, he is unlikely to be able to collect a package of documents that will suit a financial institution. However, in recent years, a worthy alternative has appeared - leasing a car for individual entrepreneurs. Thus, an 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 on the right of the lessee to re-register the car as his property after the expiration of the agreement.

Until the full repayment of the stipulated amount, the IP is considered the lessee of the vehicle. If a small business representative stops making lease payments, the car will not lose the status of the lessor's property. In this case, all previous contributions are non-refundable, they will be taken into account as rent.

Conditions for car leasing for sole proprietorship

In order to receive vehicles for the enterprise, a businessman must comply with a number of requirements that serve as a certain guarantee for the lessor. The agreement necessarily contains for individual entrepreneurs concerning the subject of the contract, the terms and amount of the rent, the rights and obligations of the parties. Consider the main aspects of this issue.

Client Requirements

Most leasing companies have the following requirements for a small business representative:

• duration of work in the market 6-12 months;
• the business must be sustainable, and the amount of profit must be sufficient to pay lease payments;
• IP age - not less than 21 years. In some companies - at least 23 years old;
• positive credit history.

vehicle requirements

Sberbank

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

• Vehicle Leasing. The term 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 under its terms, an individual entrepreneur will not be able to take a car to the balance of his organization.
• Leasing of special equipment. The maximum term of the contract is 36 months. With regard to the balance holder, the conditions are similar to the previous program.
• Truck Leasing. Under the terms of this product, an individual entrepreneur can lease trucks not only from domestic, but also from foreign manufacturers.

You will learn more relevant information from the publication "".

Europlan

Europlan finances the purchase of vehicles on lease and helps customers to use them comfortably. The auto leasing company offers the following products to small businesses:

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

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

Leasing or car loan

What is more profitable - a car loan or leasing? For the convenience of finding an answer to this question, we present the main characteristics of these financial transactions in the table.

Thus, if the size 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

Making a long-term financial lease of a vehicle takes less time compared to obtaining a loan to buy a car. Leasing programs are associated with less risk, so companies can make a positive decision even in relation to an individual entrepreneur whose company has a zero balance. Thus, the likelihood of a small business representative getting a car on a long-term financial lease is higher than buying on credit.

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

• The ability to use vehicles for a limited period of time (if it is assumed that in the future the need for a vehicle will disappear).
• The car is not transferred to the balance of the client's company, respectively, 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 with the calculation of the payback of the vehicle.

The disadvantages of auto leasing for individual entrepreneurs include:

• The total overpayment for the car upon redemption.
• The lessor, as the owner, may impose certain restrictions on the use of the vehicle.
• Due to the lack of ownership rights, an individual entrepreneur cannot sell a 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, violations of the frequency of technical inspection, etc.).

Leasing or credit: Video

Irina Sherbul

# Business nuances

Leasing for IP

The main requirement of any leasing organization is the initial payment (usually 20-30% of the total cost).

Article navigation

• Specificity of legal relations benefits and risks
• VAT refund
• Terms of receipt
• How to take a lease
• Features of opening leasing for beginner IP
• Features of equipment design
• How to draw up a contract without a down payment
• How to open a lease for an individual entrepreneur with a zero balance
• How to lease special equipment
• Calculator

The lack of financing is the main problem of the Russian economy, especially in the segment of small and medium-sized businesses. Leasing is one of the ways to quickly find finance for the acquisition of property. Is leasing profitable for individual entrepreneurs in 2019, or is it still possible to apply for a bank loan?

Specificity of legal relations: benefits and risks

Leasing is a financial product offered by leasing companies that combines a long-term lease with a subsequent purchase and a bank loan. The essence and principle of operation of leasing for an individual entrepreneur assume that he independently finds property and a supplier, and the leasing company pays for this product (in whole or in part).

It should be borne in mind that the terms of the leasing agreement affect the taxation of both parties: the lessee and the lessor.

There are benefits to both parties when signing a contract:

• the entrepreneur receives property, through which he increases the turnover of production without initial investment;
• the leasing company receives a percentage for the services provided.

Compared with credit legal relations, a leasing agreement has certain advantages:

• The speed of obtaining a loan is much higher than obtaining a loan from a bank.
• Less stringent requirements. No need to look for guarantors or provide collateral.
• The solvency of the client is not a paramount condition, since the acquired property is on the balance sheet of the leasing organization, and in case of non-payment of the debt, the property remains with the lessor.
• If unforeseen difficulties arise, it is possible to delay the delivery of the payment by agreement of the parties.
• There are no additional fees.
• Longer loan term - up to 5 years.
• At the end of the contract, there is a choice - to purchase the property at the residual value or return it.

When applying for a loan, an entrepreneur receives cash for use, and when leasing - property.

Arrange leasing in Europlan

Practice shows that in modern conditions the acquisition of property on lease is the most affordable and profitable option for business development in Russia in 2019:

• Leased property is not subject to tax, since it is not the property of the entrepreneur.
• It is possible to depreciate leasing objects according to an accelerated scheme.
• There is an opportunity to save on taxes, since lease payments are charged in full to costs throughout the entire term of the contract.

Along with the advantages, leasing also has certain disadvantages for the entrepreneur:

• The IP is not the owner of the property.
• Even after the liquidation of the IP, the entrepreneur is obliged to repay debts under civil law transactions, including leasing.
• In case of loss, breakage, collapse or damage to property, the risks are borne by the borrower.
• The lessor has the right to impose some restrictions on the procedure for using the property, since it is its owner. For example, limit the monthly mileage of a car.

VAT refund

Acquiring property on lease is a popular scheme among entrepreneurs, whose taxation is carried out according to the general system. For such entrepreneurs, VAT is included in the leasing payment, respectively, the entrepreneur gets the right to claim it for deduction. Individual entrepreneurs on the OSNO can also claim a refund from the budget if the output VAT is not enough to cover the input VAT as part of the lease payment.

Entrepreneurs on simplified taxation and other taxation systems work without VAT. Accordingly, they cannot count on its return.

Individual entrepreneurs with other taxation regimes include the leasing payment together with VAT in expenses, due to which the taxable base is reduced. Entrepreneurs pay taxes on the simplified taxation income on the amount of revenue, so leasing payments do not affect taxation.

Terms of receipt

As with any loan, there are certain standards that an entrepreneur who wants to lease property must meet.

Conditions for the provision of leasing for individual entrepreneurs:

• age from 21 years;
• state registration as an individual entrepreneur;
• no cash gaps for a period of 3 months;
• providing the required list of documents;
• the life of the IP is at least 6 months;
• payment of the down payment set by the lessor is obligatory.

How to take a lease

You can conclude a deal in a leasing company or a bank that provides such services. A lease agreement is similar to a loan agreement, but has some differences.

List of documents for registration:

• application for leasing;
• a copy of the entrepreneur's passport;
• VAT declarations for 4 reporting periods and 3-NDFL for the last reporting period, certified by the stamp and signature of the applicant;
• monthly turnover statement for the last year;
• those working under UTII or STS - a declaration for the last reporting period;
• extract from USRIP;
• certificate of tax registration.

Other documents may be requested, for example, an auditor's report, information about counterparties. Some documents must be notarized.

The period of existence of the business is important (at least 3–6 months of successful economic activity). Particular attention will be paid to the analysis of financial statements.

Step-by-step instructions for drawing up a leasing agreement:

1. Select property.
2. Collect the complete list of documents presented above. After checking them, the organization decides whether to issue the issuance of funds or not.
3. A leasing agreement is concluded. The amount of the down payment is negotiated (most often 30% of the amount).
4. After the last installment is received, the organization re-registers the ownership of the borrower, and he becomes the full owner of the property.

The lessor is responsible for the safety of the property presented in the contract, therefore, most often the organization asks to take out property insurance (CASCO contract).

It is impossible to sell property that is in leasing until the moment of re-registration of ownership rights.

Features of opening leasing for beginner IP

Unfortunately, small business in Russia is not such a common concept as in Europe or America. The contribution of small business to Russia's GDP is 20%, and in more developed countries up to 50-55%.

Subsidization also leaves much to be desired. The maximum value of payments in Moscow is 500 thousand rubles, in other cities - 300 thousand rubles.

For a large number of new entrepreneurs, buying equipment, special equipment or other property through leasing is the only affordable way to start a business.

Features of equipment design

It is advisable to lease objects that have slow physical wear and tear. If the subject of leasing is subject to wear and tear, most likely there will be nothing to acquire by the end of the contract (and sometimes even earlier). Slow wear has equipment for heavy industry, machine tools, electrical engineering.

It should be borne in mind that the lessor is not willing to lease illiquid objects that will be difficult to sell later if the contract with the lessee is terminated.

If it is planned to lease an illiquid object, the lessor may require the provision of additional security or take an advance payment, which may be 20% of the cost of the equipment.

How to draw up a contract without a down payment

The main requirement of any leasing organization is the initial payment (usually 20-30% of the total cost). Having a deposit, the lessor will be sure of the borrower's intentions.

Entrepreneurs who meet certain conditions can count on leasing without a down payment. They must have:

1. Possibility to pledge movable, immovable property or guarantee.
2. Stable high material well-being.
3. Good credit history.

The subject of leasing specified in the contract must be in high demand in the market. An agreement without an advance may have more stringent conditions.

It should be borne in mind that the rise in the price of goods directly depends on how large the down payment was. Accordingly, in the absence of a down payment, the rise in price will be more significant.

A leasing company can allow regular customers to lease equipment without a down payment, with whom a similar contract has already been concluded with an advance payment.

How to open a lease for an individual entrepreneur with a zero balance

An individual entrepreneur can have a zero balance in two cases. If he:

1. It has just started its activity and has not had time to acquire assets yet.
2. Does not conduct business activities and for this reason has no assets on the balance sheet.

In the second case, the entrepreneur submits zero reporting, therefore, it is difficult to assess the financial condition of his business, so the conditions for providing leasing may be less favorable.

One of the companies that provide an opportunity for entrepreneurs with a zero balance to arrange leasing on favorable terms is Europlan:

• down payment 10-15%;
• growth in cost per year - 3%, there is also an interest-free rate.

Arrange leasing

How to lease special equipment

Renting special-purpose equipment is not particularly different from drawing up a contract for other property. The conditions for all equipment are standard, but may differ for different lessors:

• installment 15–30%;
• term of conclusion of the contract from 1 to 5 years;
• rise in price of 5-10% per year.

The most common equipment that entrepreneurs arrange for leasing:

• manipulator;
• truck crane;
• excavator;
• bulldozer;
• loader;
• tractor and other special equipment.

Calculator

• price and type of property;
• its characteristics;
• the currency of payments and the term of the contract;
• desired amount of advance payment;
• type of repayment: annuity (in equal installments) or classic.

For the convenience of customers, leasing calculators are often placed on their websites by companies providing such services.

Interaction with the leasing company lasts, as a rule, more than one year. Therefore, you should carefully approach the choice of a partner. Most entrepreneurs, when choosing a lessor, are guided only by the schedule of lease payments, estimating the total amount of the overpayment. Comparing the percentage of appreciation of property from different leasing companies, entrepreneurs, as a rule, stop at a cheaper one.

However, a leasing agreement can have a lot of pitfalls, which, due to inexperience, the entrepreneur will not pay attention to. The document should be studied in detail before the choice of partner is made. It is advisable to use the services of a lawyer or broker.

Particular attention should be paid to the points of responsibility of the parties and the conditions for termination unilaterally. In addition, the financial stability of the company and the period of its existence in the market should be taken into account.

As a rule, leasing is a simple scheme according to which one party purchases from a third party an item that the second party needs - in our case, an individual entrepreneur (IP) for his activities, after which he receives it for use, for which he pays the appropriate (lease) payments of the company. At the end of the contract, when all payments are paid, the item passes from the lessor's property to the property of the individual entrepreneur.

If at some point the individual entrepreneur ceased to fulfill the contract on his part, for example, regularly overdue payments or stopped paying them at all, then the lessor leaves the leased asset in his ownership, thus not incurring financial losses. And those payments that have already been received from the individual entrepreneur remain as rent for the entire period while the individual entrepreneur used the subject of leasing. In other words, this is a financial lease of an object that belongs to non-consumable things - since natural objects and land plots cannot become the subject of leasing, with the right of its further redemption. Leasing is less popular, which provides for only a financial lease of the leased asset, without the right to redeem it - in this case, at the end of the contract, the leased asset is returned to the lessor.

The concept of leasing

It should be noted that this service is regulated at the legislative level by the Civil Code of the Russian Federation (paragraph 6, chapter 34) and the Federal Law "On Financial Lease (Leasing)" dated October 29, 1998 N 164-FZ and requires the conclusion of an appropriate agreement. According to this law, both individuals and legal entities can be both a lessor and a lessee, therefore, today any citizens, even those who are not individual entrepreneurs, can enter into a leasing relationship, although before changes are made in 2011. The law stated that property under leasing agreements should be used only for business purposes. In addition, when concluding a leasing agreement, it is mandatory to conclude an appropriate purchase and sale agreement for an item that will act as an object of financial lease and, if necessary, accompanying agreements (for example, a suretyship agreement) are concluded.

Most often, the subjects of leasing are vehicles, various equipment, buildings and complexes, as well as other movable and immovable property.

Pros and cons of leasing services

In fact, leasing for self-employed entrepreneurs offers the combination of a lease together with a loan product, which, after payment in installments of conditional payments, he receives as his property, if the contract provides for a right of redemption. Therefore, we can highlight the following advantages of such a service for entrepreneurs:

• quick receipt of the item necessary for entrepreneurial activity, which the individual entrepreneur is not able to purchase on his own;
• the opportunity, in the case of many leasing companies, to independently choose the supplier or seller of the desired IP of the subject of future leasing, unless otherwise stipulated by the contract;
• no mandatory need to provide collateral or a guarantor;
• less stringent requirements for the turnover of an individual entrepreneur, as well as for the period of existence of his enterprise on the market;
• no need to provide a business plan - lessors either work with such an object of leasing, or not, and if they do, then it does not matter to them the reasons why the individual entrepreneur needs this object;
• the possibility, if necessary, to agree on a deferred payment, which is almost impossible in the case of conventional credit services;
• the more expensive the subject of leasing that is purchased under the contract, the longer the contract is usually drawn up, which means that the payments and the time period in which they must be paid are more rationally calculated;
• the possibility of early payment of all lease payments, which occurs after a certain period from the beginning of the contract (most often, this is a period of 6 months);
• decision-making by the lessor and the subsequent execution of the leasing agreement is many times faster than obtaining a loan, in addition, the package of documents for the lessor is smaller than for the lender;
• possible tax benefits for individual entrepreneurs on various forms of taxation;
• the absence of commissions from many lessors, which, as a rule, always accompany credit banking programs.

Obviously, there are a lot of pluses, and most entrepreneurs, faced with the problem of lack of funds for expanding or implementing new projects, could overcome it with the help of this service, but poor awareness in this matter leads to loans at inflated interest rates from those who only agree borrow, or other financial difficulties that could have been avoided if only to understand this issue and find a suitable lessor, of which there are already quite a lot in Russia.

However, the terms of leasing for have their drawbacks. At a minimum, this is the need to pay an advance (usually 10-15% of the value of the leased asset), insure the item received for use at your own expense, and most importantly, the lack of ownership of the item until it is fully redeemed. Do not forget also about the possibility of early termination of the contract by the lessor, in case of various violations of the terms of the contract by the individual entrepreneur. For example, in the case of a vehicle, the lessor may provide for the possibility of terminating the contract in case of non-compliance with the terms of technical inspection, accidents, and so on, therefore, when drawing up a contract, you should be extremely careful to familiarize yourself with its terms of performance.

Advantages and procedure for leasing trucks for individual entrepreneurs:

Features of leasing for different forms of IP

As a rule, there are two schemes for obtaining a leased asset for use, based on which it is possible to calculate which tax nuances an entrepreneur should take into account:

• The leased asset remains on the balance sheet of the lessor.
• The subject of leasing is transferred to the balance of the lessee.

Both in the first and in the second case, this important point should definitely be provided for in the leasing agreement as a separate clause. Regardless of which party the subject of leasing remains on the balance sheet, the balance holder must include it in the appropriate depreciation group. Accounting for such transactions in Russia is carried out in accordance with an outdated, but still valid document - “Instructions on the reflection in accounting of transactions under a leasing agreement”, approved by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15, and PBU 6/01 is also used and PBU 10/99.

A very important point is the fact that when fixing the leased asset on the balance sheet of the lessor, the latter may include the amount of tax paid by him on this property in the monthly payments under the contract for the lessee, so this issue must be clarified before concluding the contract. In addition, payments under a leasing agreement are subject to mandatory value added tax (VAT).

As for tax benefits for entrepreneurs on the simplified tax system with the object “income reduced by the amount of expenses”, according to Art. 346.16.1.4 of the Tax Code of the Russian Federation, it is possible to reduce the tax base by the amount of lease payments. In addition, in certain cases, some individual entrepreneurs use art. 346.1.23 of the Code, in accordance with the Letter of the Ministry of Finance dated 22.07.10 N 03-11-11/207. For individual entrepreneurs with an “income” object, expenses incurred under a leasing agreement are not taken into account, which means that they do not affect the amount of tax paid.

What business is profitable to open now? We tell in the article:

Due to the fact that the IP is on the simplified tax system, the amounts of VAT presented by the lessor are taken into account by the IP in accounting in the value of the fixed asset, including the amount of payments under the contract and the redemption price. In this case, there is no way for an enterprise on the simplified tax system to recover the amount of VAT it pays, which makes leasing less attractive for simplified people. Therefore, when choosing a lessor, you should look for an organization that does not increase the entrepreneur's costs for additional VAT and other additional costs. Ideally, find an organization that is also on the simplified tax system, which means it does not include VAT in its services.

In the event that an individual entrepreneur is simultaneously in two modes - on the simplified tax system and on UTII, then lease payments are distributed as expenses in proportion to their types of activity. In such a situation, the cost of leasing payments cannot be unambiguously attributed to one or another type of activity. This means that, based on the profitability indicators of each quarter, the expenses are divided in the same proportion, and those that fall on the share of UTII cannot be attributed to expenses that are reduced by the tax base for the simplified tax system. To maintain such accounting for separate accounting of income and expenses in two tax systems, it is customary to open corresponding sub-accounts, which would reflect transactions for different types of activities.

In general, it can be said that for enterprises that are on a simplified or special regime, the main benefit of leasing services lies mainly in the liberal approach of lessors to concluding transactions with individual entrepreneurs, as well as in the speed of the procedure. In addition, lessors often work with their own suppliers (sellers) who can offer the leased asset at a good discount and other nice bonuses like insurance or delivery.

For OSNO entrepreneurs, leasing is a good tax optimization tool and, in most cases, much more profitable than a loan.

Regardless of the taxation system applied by an individual entrepreneur who enters into a leasing agreement, as a rule, such an agreement requires notarization, which implies additional costs of 1% of the agreement amount. Depending on what particular subject of leasing is provided for in the agreement, it may also entail the payment of an additional tax - for example, in the case of vehicle leasing, this will be a transport tax.