Is it possible to obtain leasing for an individual entrepreneur with a zero balance? Scheme for obtaining a car on lease

In this article we will look at how to arrange leasing for individual entrepreneurs. Let's find out under what conditions aspiring entrepreneurs can get a car and how to rent a car without down payment. We have compiled a list of documents for submitting an application and discussed the advantages of leasing for individual entrepreneurs.

TOP 10 companies that arrange leasing for individual entrepreneurs

MKB Leasing

from 15% advance

• Leasing of cars, trucks and passenger cars;
• Leasing of special machinery and equipment;
• Leasing of rolling stock;
• Leasing of aircraft, river and sea vessels;
• Real estate leasing;
• Leaseback.

Leasing conditions for individual entrepreneurs

Not every individual entrepreneur, especially when his business was opened not so long ago, can spend a large sum for the purchase of commercial vehicles. For many years, only lending was considered the main option for resolving such issues. But in Lately A new financial instrument for purchasing equipment is being developed 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 real help 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 range from 100 thousand to 15 million rubles, and interest rates can range 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 receiving a car do not require making a down payment.

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

Car leasing for individual entrepreneurs

Entrepreneurs can rent almost any vehicle: truck, passenger car, special equipment, etc. The agreement scheme is quite simple: the individual entrepreneur enters into an agreement with a leasing company for the purchase of 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 lessor the cost of the property.

Leaseback is also used when the car seller is also a lessee. Under this form of agreement, the owner of the property actually retains the asset itself and money, which can be used at his own discretion. This service does not involve collecting a large package of documents. And the transaction process itself 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 complete the following steps:

• Select a vehicle and decide on a seller.
• Select a leasing company.
• Go to the organization’s website and fill out an online leasing application. In the form, indicate the name of the individual entrepreneur, registration address, contact information, the subject of leasing, its cost, and the amount of the advance payment.

• Submit your application for processing and wait feedback with the manager to clarify some issues.
• Assemble the package necessary documents and visit the organization's office.
• Wait final decision upon application, agree on all conditions and sign an agreement if the transaction is approved.
• Enter the advance payment amount.

When performing these steps leasing company will pay the full cost of the vehicle. You can receive the car after completing the necessary documents.

Business requirements

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

• Age - from 21 years.
• At least 6 months have passed since the date of registration of the individual entrepreneur (in most cases - at least a year).
• Stable profit generation.
• Availability of a complete package of documents within the framework of commercial activities.

Leasing for individual entrepreneurs with a zero balance is not possible. The lessee must operate without loss for at least 3 months.

Application documents

To complete the transaction you need to provide:

• Russian Federation passport.
• Certificate of registration of individual entrepreneur.
• Certificate of tax registration.
• Accounting and tax reporting over the past 6 months.
• Bank statements, account turnover.
• Contracts for 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. Leasing payments are distributed 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 concluded leasing agreement is certified by a notary, which implies additional costs in the amount of 1% of the transaction amount.

Advantages of leasing for individual entrepreneurs

Purchasing vehicles on lease for starting individual entrepreneurs has the following advantages:

• Quickly receive a car that is necessary for commercial activities.
• Opportunity independent choice equipment seller.
• No additional loan collateral.
• Less stringent conditions for individual entrepreneur turnover than in a bank.
• No need to provide a business plan.
• Favorable terms of cooperation.
• Tax benefits.
• No additional fees.
• Opportunity early repayment debt.

Pitfalls of leasing

Consists in compulsory insurance car 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.

Before signing the contract, carefully read its terms.

Many companies even stipulate in the agreement the maximum vehicle mileage 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.

Good day, dear readers of the financial magazine “site”! The article presented to your attention is dedicated to car leasing . We'll talk about car leasing for individuals(private buyers), and we will also tell you in detail about the conditions for purchasing a car on lease For legal entities (commercial and non-profit organizations).

From the article you will learn:

• What is car leasing in simple words;
• What features does car leasing have, what are its advantages over a car loan?
• How to buy a car on lease for an individual or legal entity (step by step instructions) ;
• Basic programs of leasing operations;
• How to choose the right lessor;
• Which companies are the largest in the leasing market.

In addition, at the end of the article there are answers to frequently asked questions.

If you fall into this category or are simply interested in the concept of leasing, read the article now!

What is car leasing, what are the advantages and features of car leasing, what are the conditions and requirements for individuals and legal entities, as well as how to profitably lease/buy a car - this and more... will be discussed in this issue

A large number of people dream of buying a car. But not everyone has the means to do this. Some even believe that this may not be profitable. Therefore, before making a purchase, future car owners evaluate and compare all options available on the market for purchase – car loan or deposit cash immediately. Also in some cases you can use the services car rental.

Not long ago, another way to buy a car appeared, which is called leasing . This option can be used by almost everyone - companies as well as private clients. Let's try to figure it out.

Definition:

Leasing represents a long-term lease of any property with the possibility of purchasing it in the future. That is, at the end of the contract, the person who received the lease has the right to take back the subject of the agreement.

In principle, any property can be leased. But most often long-term finance lease is used when purchasing all types of cars , starting with cars and ending with heavy trucks. Leasing is ideal for purchasing expensive specialized equipment.

Organizations most often use finance leases to expand the number of vehicles that make up their fleet. Individuals can purchase a vehicle for personal transportation on a long-term lease; they often use the purchased cars for work. At the same time, companies providing leasing services consistently have considerable profits.

The main advantages of leasing for lessors and lessees

It may be noted that leasing– a unique economic category. It is beneficial for both parties to the transaction. There are many advantages financial lease.

Lessors believe that selling cars on lease involves minimal risks.

This is due to the following objective reasons:

1. Cars are highly liquid assets. In other words, if necessary, it can be quickly sold on the secondary market.
2. During the term of the financial lease agreement, the car remains the property of the lessor. That is why, in case of problems with payments, the company will not need to go to court and wait for its decision to return the car.
3. Vehicles leased must undergo state registration. Therefore, the leasing company can find out where the car is at any time.

All of the above reasons lead to the fact that among companies engaged in financial leasing, it is car leasing . Moreover, a number of lessors provide only this type of property.

Contrary to popular belief, not only companies that provide cars for financial lease, but also those who take them receive a huge number of benefits.

Among them are the following:

• Payment of money for the car is carried out in installments in the amount and terms specified in the contract;
• The lessee can use the car immediately after concluding the transaction and paying if a down payment is required;
• Usually, when concluding a transaction, the client is provided with individual conditions. He can discuss with the leasing company a convenient payment option;
• at the end of the contract, the client himself decides to pick up the car for him, paying the required amount or refuse it;
• when concluding a leasing agreement, legal entities are provided with tax benefits;
• Leasing a car is usually much easier than buying it on credit. Leasing companies do not need collateral or guarantors, they do not require you to collect a huge package of documents;
• The car is issued for financial lease fast enough. Many companies agree to sign an agreement within one day from the moment the client comes to them.

Thus, car leasing As a type of financial lease, it is beneficial for both the lessor and the lessee. This is why financial car rental is becoming increasingly popular.

However, Russia has not yet achieved the same level of popularity as in Europe. In European countries, leased each third car.

Russian consumers are poorly informed about the features of leasing. In addition, car enthusiasts in our country are wary of a new financial service that is unfamiliar to them. However, slowly but surely the share of those who bought a car on lease in Russia is growing.

The number of people who appreciate the benefits and advantages of financial leasing and prefer it to purchasing on credit and in cash is gradually increasing.

Car leasing for individuals individuals - what is it, what are the pros (+) and cons (-), what is more profitable - a loan or car leasing for a private buyer + stages of a leasing transaction

2. Car leasing for individuals - features and advantages + step-by-step instructions for car buyers on lease 📝🚗

Car leasing has appeared relatively recently, so not all individuals are aware of its features.

2.1.

Until recently, there were only two main ways to get a car for use: to rent or buy. In the latter case, two calculation options are possible: cash And in installments.

Recently, another method has appeared that combines rent and purchase – this is car leasing . Its popularity is growing steadily.

Car leasing is a special type of lease. In this case, the car is not simply transferred for use for a while. At the end of the lease term, the lessee there is a possibility take ownership of the car. This is important distinctive feature such financial concept like leasing.

Just like when renting, a car when leasing does not belong to the person who uses it. Therefore, the car cannot be sold, transferred to another person or given as a gift.

However, the lessee is obliged to ensure that the vehicle remains in in good condition, register for it, change tires on time, undergo regular technical inspections, and refuel.

Just like when buying on credit, in the case of leasing a car, the payment for it is paid in installments. This is how these types of purchases differ from buying for cash, when payment is made at a time.

However, there is a significant difference between leasing and credit: in the second case, the purchaser immediately becomes the owner of the car, in the first - only after the expiration of the contract.

Despite the fact that leasing often turns out to be more profitable for an individual than a loan, it is still used quite rarely. This especially applies to the domestic automobile market.

Types (types) of car leasing - 2 main

There are two main types of car leasing:

1. With the transfer of ownership. In this case, the lessee is obliged to buy the car after the end of the financial lease. Moreover, despite the fact that the payment for leasing may be less than for a loan, the total cost is approximately the same.
2. No transfer of ownership. In this case, after the end of the contract, the buyer returns the car to the leasing company. This option is perfect solution for those who wish to temporarily use a status car. When using such a scheme, the lessee can easily exchange the car for a newer one in a couple of years, when the contract expires, without thinking about it. Thus, when leasing without purchase, this service is akin to renting for a long time.

2.2.

Advantages and disadvantages of leasing for individuals - calculations of which is more profitable: car loan or leasing + visual table When trying to determine what exactly - leasing or credit is more profitable for a private buyer, you should understand what the And similarities differences

these financial instruments.

Leasing and credit: differences Main difference is that when leasing The leasing company remains the owner of the car until the end of the contract. In case of registration loan

ownership transfers immediately, the car is simply kept as collateral by the bank.

It turns out that the lessor risks much less than the lender. Therefore, when buying a car on lease, the requirements for an individual are less stringent. It is the peculiarities of the transfer of ownership that explain the low popularity of leasing.

Many potential buyers are afraid that the lessor can return the car at any time if there are late payments or other force majeure situations. Some are captivated by the fact that in the case of leasing, payments are usually lower than with a loan. But they do not take into account that the contract most often stipulates the so-called residual value

. It must be paid to the lessor after the end of the contract. Only in this case the car becomes the property of the lessee. Also, the size of payments may depend on the size of the down payment. It turns out that when leasing, the buyer often pays less monthly. In this case, large amounts are paid at the beginning and end of the contract period. Traditionally this period varies 1 from of the year 5 before

years.

Main advantages (+) of car leasing Thus, we can distinguish a series benefits

1. purchasing a car on lease:
2. the payment schedule can be selected based on the real capabilities of the buyer;
3. Fewer documents are required to complete a transaction;
4. the application is processed much faster than for a loan;
5. no collateral or guarantors are needed;
6. the buyer himself decides whether to register the car as his own or return it to the leasing company;

lower payments made every month than with a bank loan. Finance lease allows motorists to get rid of large quantity problems and save significant time. This advantage is especially important when doing business by individuals (that is, as an individual entrepreneur ( individual entrepreneur

) - about, we already talked about in the previous article).

Despite the fairly large number of advantages, leasing has a number of shortcomings:

• the car belongs to the lessor until the end of the contract, so even with small delays, the leasing company can pick up the car from its client;
• individuals do not have any tax benefits for leasing transactions;
• The lessee cannot sublease the car.

It should be understood that there is no clear answer to the question of what is more profitable - a loan or leasing. Calculations should be made in each specific case and based on the goals that the buyer sets for himself.

We can definitely say, What financial lease (leasing) more profitable in cases where after the end of the contract the car owner plans to return the car. In this case, he can easily buy a new car without thinking about selling the old one.

Comparison table: “The difference between leasing and car loans for individuals”

It is best to compare a car loan with leasing by including all their features in the table.

Sign	Bank loan for a car	Buying a car on lease
Subject of the agreement	Both new and used cars	New passenger cars, usually foreign
Contract term in years	1-5	1-3
An initial fee	Minimum 15%	0-49%
Required documents	Full set If it is possible to complete a transaction with fewer documents, the buyer’s costs increase significantly	Passport and driver's license
Required insurances	OSAGO and CASCO	Compulsory motor liability insurance is required at the discretion of the buyer, but if it is not available, the contract price increases
Transfer of ownership	Immediately, the car is pledged to the bank until the loan is repaid	Until the end of payments, the car is owned by the leasing company, the buyer receives it for rent
Time for registration	Traditionally from several days	Very quickly, in some cases within 24 hours
Movement restrictions	None	The border can only be crossed with the permission of the lessor
Additional services	None	Sometimes the contract price includes a technical inspection, seasonal tire change, and transport tax is paid by the leasing company.
Returning the car to the lender	In case of delay by court decision	Without trial by decision of the lessor

Calculations using a specific example

Suppose you decide to buy a brand car Mitsubishi Lancer, which is worth 700 000 rubles It’s not difficult to calculate the amount of your monthly payment – ​​just find one that works online credit calculator and enter everything known parameters. Read about how in the hotel article in our magazine.

As a result, using the average parameters of leasing and car loans, we find that payments in the first case will be 15 000 , and in the second – about 23 000 rubles It can be seen that when leasing, the amount of payments is significantly below . However, this rule only applies if the car must be returned after the end of the lease agreement.

The example shows the calculations for 3 years.

If the buyer's goal is solely to rent, then, undoubtedly, leasing will be more profitable. However, if you want to buy the car through 36 months you will have to pay the residual value of the leasing company. As a result, the cost of the car will exceed 1,000,000 rubles.

At the same time, when purchasing on credit, it will be equal to 828 000 rubles, which is significantly less. Therefore, if you want to keep your car, you should choose a car loan.

So what should you choose?

Before choosing between leasing and a car loan, you should clearly define your goals.

If you want to drive an expensive, high-status car and at the same time regularly exchange it for a car of the latest modification, the perfect way acquisitions will be leasing without subsequent purchase.

Conversely, if the goal is to buy a car as a property for a long time, it is better to stay at target loan.

But do not forget that each company offers its own conditions. A situation may arise when the loan is small jar taking into account the huge number of additional commissions and payments, it turns out to be less profitable than leasing from a large company that provides optimal conditions to your clients.

Today, leasing programs are quite profitable. This is also due to the fact that the popularity of such a service in Russia is still much lower than in Europe.

It is not difficult to explain this situation: our citizens are afraid when the ownership of the property they use is in the hands of third parties. They believe that if problems arise, they may lose both the car and the money paid for it. That’s why they prefer to take out a loan where ownership rights are transferred to the borrower immediately upon concluding the contract.

Read also our article about, where we talked about the conditions for obtaining a car loan with state support and provided a list of cars that are included in the preferential car loan program.

2.3. Car leasing for individual entrepreneurs and individuals - a detailed guide on how to buy a car on lease for an individual (including an individual entrepreneur)

IN general view The process of leasing vehicles (cars and trucks) for individuals is quite simple.

Step-by-step instructions for buying a car on lease for individuals - main stages

If you want to buy a car and have no money, physical. a person (an ordinary citizen or an individual entrepreneur) applies to a leasing company. Next, we discuss what kind of car we would like to purchase and submit an application. In this case, you will need to provide a minimum of documents.

All that remains is to wait for the application to be reviewed and, if the decision is positive, to receive the car for use.

At the same time, quite recently the possibility of purchasing vehicles on lease was legislated only for the purpose of commercial use. Therefore, such contracts were drawn up only for specialized equipment, freight transport and buses.

Today there is an opportunity to purchase physical. persons (including individual entrepreneurs) in leasing and passenger cars .

In any case, to register a vehicle for a long-term financial lease, you will need to go through several successive steps.

Step #1.

Choosing a car by parameters and price First of all, you need to decide what kind of car the buyer wants to buy. It should be taken into account that usually you can only buy new vehicles of a well-known brand on lease(Mercedes-Benz, BMW, Audi, Ford, Opel, Mazda, Honda, Toyota, Nissan, Kia, etc.)

, for which the manufacturer provides a long warranty.

Step #2.

Selecting a leasing company, studying leasing conditions and preliminary approval

The modern financial market is characterized by fairly free competition. Therefore, a huge number of companies provide services for purchasing cars on lease, both to individuals and individual entrepreneurs.

• In this regard, choosing the most favorable conditions and not falling into the trap of scammers can be very difficult. Therefore, it is important to know what criteria you should pay close attention to when choosing a leasing company.
• When choosing a leasing company, pay attention to the following criteria:
• how long the company has been providing services on the market;
• size of the organization;
• financial well-being of the company; reputation; reviews of the activities of the leasing company in the funds
• mass media

When buying a car, the deciding factor is usually the car leasing price. However, it is not easy for a person without financial education to understand the specifics of its calculation. Concepts "rise in price" , and "residual value" may be confusing. Many people completely forget to take them into account.

That is why, in the process of choosing a lessor, it would be useful to seek help from financial consultants. By spending on their services, you can save significantly on purchasing a car on lease.

Step #3.

Preparation of documents for obtaining leasing

To apply for leasing, you will need to prepare a package of documents. In most companies its composition is identical.

• Traditionally, the package of documents includes:
• application for leasing a car;
• passport;
• driver's license;
• certificate, declaration or other document confirming income; copy work book

or certificate of registration as an individual entrepreneur. Usually there are no difficulties when filling out an application. This is due to the absence of the need to provide collateral and guarantors. However, most leasing companies do not present high requirements

and regarding the age of potential borrowers. Most of them allow you to apply for leasing as early as 18 years of age.

Step #4. Leasing vehicle insurance And A mandatory step in the procedure for leasing a car is insurance. Two types of insurance are required:.

OSAGO

CASCO

Theoretically, compulsory motor liability insurance can be issued immediately for the entire term of the leasing agreement. However, experts recommend obtaining a new policy annually. The advantages of this option are receiving discounts when re-issuing a policy with one insurer or the ability to search for a company with more favorable rates.

When applying for CASCO insurance, every point should be agreed upon with the lessor. He may meet the client and agree to exclude unlikely risks from the policy. At the same time, the cost of obtaining an insurance policy will be significantly reduced.

Step #5.

• Conclusion of a leasing agreement
• If both parties to the car leasing transaction agree to the terms of the contract, it is signed.
• Such an agreement may provide for the following rights and obligations:
• the car can be used for any purpose that does not contradict current legislation;
• The lessee is obliged to monitor the condition of the vehicle, undergo regular technical inspections, and ensure proper storage conditions.

Car leasing for legal entities individuals - what is it, what are the advantages and disadvantages, what is more profitable - a car loan or car leasing for an organization + the main stages of a leasing transaction

3. Car leasing for legal entities - conditions for purchasing a car on lease + step-by-step instructions for purchasing a car for legal entities 📋🚕

There are a huge number of reasons why a legal entity may need to buy a car. This may include the need to expand the vehicle fleet with an increased number of clients, organizing a delivery service, and the need for a representative car for the manager.

In this case, the company has several options for obtaining a car: you can rent it or buy it. Both of these methods require large financial investments.

There is one more more profitable option, which, however, is still quite new on the domestic market - leasing a car . This service is called differently long-term finance lease.

Today, leasing is in demand in all regions; experts predict an increase in popularity in the near future.

3.1.

Car leasing for legal entities - essence and features For legal entities, leasing is the most effective and in a fast way tax benefits buy a car. It is important to note that companies using it receive . Moreover, when making the right choice

transaction schemes can also result in economic benefits. It is leasing that allows companies to implement the most difficult undertakings. Thanks to traditionally used schemes, you can very quickly, investing a minimum of money,:

• buy the following types of equipment
• new passenger cars, including executive class ones;
• used cars;
• freight vehicles, including tractors, trucks, trucks of any capacity, trailers and semi-trailers;
• buses;

specialized equipment – ​​graders, truck cranes, excavators.

What is car leasing for legal entities - description

We have already talked about what leasing is.

Leasing The officially accepted definition is:

In other words, leasing is a special type of long-term lease. When it expires, the lessee has the right to buy the leased property.

Traditionally, three parties take part in a leasing transaction:

1. lessor may be a leasing company or a credit institution;
2. lessee can be either a legal entity or an individual;
3. supplier of leased property. This could be the seller, the manufacturer or its official distributor.

In some cases, a fourth participant can be identified in the transaction - insurer. Most often, he represents the interests of the party transferring the property.

The terms of the leasing transaction are established in the contract. The following may be indicated here:

• payment schedule;
• monthly payment amount;
• amount of advance payment.

For legal entities, large leasing companies most often offer several schemes for acquiring property on lease:

• with the return of the car;
• with the purchase of the vehicle when the contract expires;
• operational leasing, which is a long-term rental of a car with its technical maintenance and provision of other services;
• other types of leasing programs.

The use of vehicle leasing helps organizations improve their operational efficiency, as well as the use of funds, and increases the speed of development.

At the same time, leasing companies offer to complete the transaction as quickly as possible. short time, do not delay the consideration of the application.

Note! Due to the registration of ownership of the car with the leasing company, the lessee company is exempt from paying taxes on it.

It is important to remember that individual entrepreneurs do not belong to legal entities. Therefore, registration of cars for leasing is carried out according to the schemes used by individuals (this was discussed above).

3.2.

Advantages and benefits of leasing for legal entities - visual calculations of which is more profitable: leasing or credit + comparison table Thus, we can distinguish a series You can select a row

1. inherent in leasing for legal entities: High processing speed.
2. A legal entity will not have to wait long for a response to its application; moreover, it will not be required to provide collateral. Tax benefits.
3. It is possible to refund VAT paid as part of leasing payments in full. Possibility of using accelerated depreciation.
4. The investment attractiveness of the organization remains at a consistently high level. Leasing payments do not affect the balance of assets and do not increase the company's debts.
5. More favorable prices and tariffs for the buyer. This fact is explained by the fact that leasing is usually stimulated by companies that produce vehicles, sell them and other interested parties. They strive to increase sales, so they encourage car leasing, provide discounts and various benefits.
6. Convenient payment schedule, which is compiled individually in each case.
7. No restrictions by brand, year of manufacture, type and model requirements for purchased cars.

Thus, leasing combines tax savings with the speed of registration and the variety of options offered. Often, as additional services, the client can enjoy free technical inspection, seasonal tire changes, and repairs.

Vehicles with large engine displacements are often subject to depreciation. accelerated principle. As a result, they are transferred to the organization’s balance sheet with a low residual value.

Conditions leasing Unlike The leasing company remains the owner of the car until the end of the contract. In case of registration always individual. The client is allowed to introduce additional conditions into the contract or exclude certain clauses from it at the discretion of the lessee.

It turns out that leasing differs from a loan in almost all aspects of its advantages. The most attractive difference is that when applying for leasing, the client is presented with much less stringent requirements than with lending.

This state of affairs is explained quite simply: Banking activities are strictly regulated Central Bank , they are obliged to maintain liquidity and risk indicators at a certain level. As a result, banks are limited in their decision making. This is especially true for issuing loans.

Leasing companies operate on different principles. When making a decision, they are based solely on the current state of the company's business, as well as its prospects, taking into account the company's reporting.

Table: “Comparison of leasing and loans for legal entities”

The main differences between loans and leasing are summarized in the table below.

Characteristic	Car loan	Registration for leasing
Review period	Typically 3 to 6 weeks	1 to 4 weeks
Property tax	2.2% of the cost of the car	No charge
VAT	No refunds available	Reimbursed in the amount accrued to the payment
Time spent on depreciation	From 5 to 7 years	Usually from 2 to 3 years, for some car brands less
Pledge	Required	Not needed
Payment schedule	Fixed	Individual
Accounting for a vehicle on the lessee's balance sheet	Yes	No
Buying used vehicles	Not provided	Provided
Contract term	Up to 3 years	24-60 months

When buying a car on credit, discounts are usually not provided. If you prefer leasing, almost in 90% cases, you can count on a significant price reduction. This is especially true for transactions in which interested parties participate - suppliers or dealers.

Sometimes such a price reduction can be quite noticeable. Thus, legal entities can be offered leasing under programs in which there is no increase in price. At the same time, the cost of a vehicle leased will not differ from the price provided for purchase in cash.

But despite the fact that purchasing a car has a fairly large number of advantages, we can also highlight flaws such transactions. The main one is that the leased car belongs to the lessor on the right of ownership until the end of the contract.

One more important disadvantage Such a transaction is the fact that the lessor has the right to take back the car without resorting to court assistance. To do this, it is enough to violate the terms of the leasing agreement. There are also cases when property is taken away directly from the lessor when financial difficulties arise.

Calculation example

Let's look at the calculations using an example. Suppose that a car worth one million rubles was purchased on lease. In this case, you will have to pay 20,000 rubles every month. If you buy the same car on credit, the payment will be almost 40,000 rubles.

• The advantage of leasing in the example is beyond doubt. But there is one condition– calculations are given for those cases when, at the end of the contract the car is returned to the leasing company. This is beneficial when it is planned to replace the vehicle with a newer one in the future.
• If it is planned acquisition on lease with subsequent transfer of ownership to the lessee, the total amount of funds paid will be almost equal. At the same time, the only advantage of long-term rental is the opportunity receive tax benefits and also save a significant amount of time.

It turns out that it is possible to determine which is more profitable - a loan or leasing - only for certain cases. In this case, you will have to calculate the amount of payments, as well as the total cost of the car for each of the schemes.

Detailed instructions for buying a car on lease for legal entities in 5 simple steps

3.3.

How to buy a car on lease for a legal entity - a detailed guide to buying a car for legal entities When leasing a car, it is considered ideal to involve a specialist in the transaction process who has There is legally e or financial education . He will be able to take into account all the nuances of the transaction. In addition, such a person will help achieve better conditions

during the contract execution process. In large companies, such a specialist is most often listed in state

. For those companies that do not have such a specialist, it is advisable to seek help from third-party financial organizations.

Regardless of whether the transaction is completed with the involvement of a specialist or not, during this procedure the lessee must go through a number of steps.

Step #1. Competent choice of car and leasing company, familiarization with the terms of the leasing agreement In the process of choosing a car, the needs and requests of the lessee's company are taken into account. Most often at this stage the lessor provides his client with catalog, which contains

possible options

vehicle brands, models and even modifications. Despite the fact that most often the lessee already has an idea of ​​what kind of vehicle he wants to buy, nevertheless, at the initial stage it is necessary to decide on the necessary modifications, as well as additional services. It is important to choose not only best option car, but also

lessor , with whom the cooperation will take place. In this case, you should take into account what the reputation of the leasing company is and how long it has been on the market. It is also necessary to study the available reviews , if possible, make inquiries about the lessor among friends and acquaintances.

Experts convince:

• It is enough to spend a little time checking the lessor to avoid serious problems in the future.
• However, it is important not only to choose a car and a leasing company, but also to study the main terms of the contract, which include:
• the amount of the advance or down payment varies significantly from company to company and may be absent or reach half the cost of the car;

If the conditions offered by a given leasing company are suitable for the client, he must fill out and send an application to the lessor. After its consideration, a decision will be made within the period established by the company.

The period within which a response will be given differs from one lessor to another. It may vary It turns out that when leasing, the buyer often pays less monthly. In this case, large amounts are paid at the beginning and end of the contract period. Traditionally this period varies several days of the year several weeks.

Step #2.

Collection of documents for leasing registration

If, based on the results of consideration of the application, a positive decision is made, you will need to provide the lessor with a certain package of documents. It is advisable to prepare it in advance. This will help significantly save valuable time.

1. Traditionally, to lease a car to a legal entity, the following may be required:
2. An application signed by an authorized person of the organization (usually the manager).
3. Lessee's questionnaire with mandatory stamping on it.
4. A copy of the current version of the Charter.
5. A copy of the certificate confirming tax registration.
6. A copy of the decision that appointed the head of the organization.
7. Copies of documents proving the identity of the manager, as well as the founders of the company.
8. Balance sheet and other financial reports.
9. Certificate of availability of bank accounts.

Consent required for unimpeded data processing.

Sample of filling out the lessee's questionnaire (an example of a leasing application)

This list is indicative; often leasing companies may require other documents.

Step #3. Drawing up and concluding a contract After everything preconditions will be agreed upon, occurs

signing an agreement . From this moment the car finance lease transaction begins. It's important to take it seriously to draw up a payment schedule.

. The state of affairs of the company will depend on how correctly it is selected. Therefore, this moment of concluding leasing transactions is often called

key

The payment schedule must be consistent with the rhythm of the lessee's business and the date of receipt of particularly significant payments. It should not interfere with business development or disrupt the financial condition of the organization. Some leasing companies provide the opportunity to create a seasonal payment schedule, which will be focused on the receipt of funds in companies that are engaged in seasonal business.

Signing the contract maximum attention . It is important that the lessee's lawyers review it carefully. If there is no lawyer on staff, it would be a good idea to turn to third-party specialists. This will avoid significant problems and misunderstandings in the future.

Step #4.

Payment of the down payment under the leasing agreement After signing the contract, the company makes an advance payment. Usually it is from 5 to 15% . Some leasing companies enter into agreements without prior deposit of funds

, in others - the advance amount reaches half the cost of the car. If the terms of the agreement provide for an initial payment, the car will be transferred to the client’s use only after payment. Traditionally, contracts are concluded for a period 2 from 5 before.

years

Step #5. Getting a car for use Traditionally, a vehicle is leased on finance through an intermediary - Leasing vehicle insurance car supplier

. This happens at a car showroom or dealership. It should be remembered that issuing an insurance policy is required ..

In addition, at the request of the lessor, it can be carried out. The vehicle must be registered with traffic police.

From the moment of receipt for use, the lessee must take care of the safety of the vehicle, as well as ensuring its functionality. However, the leasing company, as well as the car supplier, can help with this by providing various types of services, as well as

1. technical support
2. Depending on the terms of the agreement at the end of the contract, there are two options for the future fate of the car:

it is returned to the lessor; the vehicle is transferred to the balance of the lessee. In the second case, the client must

Thus, pay extra residual value. leasing for legal entities.

can be an excellent assistant in business. At the same time, during the transaction process it is important to be

extremely attentive

It would be useful to consult at each stage with financiers or lawyers who are on staff of the company. If there are none, you can seek help from an independent financial advisor.

Popular car leasing programs

Program 1. Car leasing without a down payment for individuals (IP) and legal entities

Even newly registered organizations can draw up a leasing agreement, despite the traditional requirement to wait If the terms of the agreement provide for an initial payment, the car will be transferred to the client’s use only after payment. Traditionally, contracts are concluded for a period six months from of the year . Naturally, young companies have not yet had time to earn funds for an advance payment. That is why leasing companies offer a long-term lease program without making a down payment .

Most often, leasing under such conditions is offered to be issued directly vehicle manufacturers , and official dealers . They are interested in selling cars as quickly as possible.

In addition, a no-down payment scheme may apply to equipment of a certain manufacturer and brand when an agreement is concluded between the lessor and the seller. According to its terms, when a vehicle is withdrawn from the lessee, the leasing company has the right to return it to the manufacturer.

Program 2. Car leasing with zero increase in price

The zero-increase leasing program assumes that the total amount of payments under the contract will not exceed the cost of the vehicle in the showroom. Such an offer becomes possible when the manufacturer offers the leasing company as a corporate client significant discounts on your vehicles.

Often, the purchase of cars on lease (that is, with payment in installments) is initiated by the manufacturer himself. In this case, his goal is sales promotion .

Thus, the provision of discounts by manufacturers, as well as cheaper financing, enables lessors to offer vehicle sales programs without overpayment.

Program 3. Leasing of vehicles without assessing the financial condition of the lessee (buyer)

The risk when registering cars for long-term lease for leasing companies is minimal. There are several reasons for this:

1. The initial payment covers subsequent non-payments.
2. The title to the car remains with the leasing company until full repayment.

All this leads to the fact that there are leasing programs in which the financial condition is practically not assessed or is checked to a minimum.

Such programs can be used for long-term lease of passenger cars, trucks, and specialized equipment.

Features of programs without financial assessment are the following:

• provision of new equipment;
• the cost of the car should not exceed a certain amount;
• the percentage is higher than under standard conditions.

Thus, there are a large number of different programs for leasing a car. It is important to choose the best option in each specific case, starting from the initial conditions and final goals of the client.

Leasing companies: how to choose the best (reliable and conscientious) - tips and recommendations

5. How to choose the right reliable leasing company - practical advice from experts 📌

On Russian market Today, leasing is provided by a huge number of companies. They all lure customers in by touting their offerings and detailing all the benefits. Naturally, they don’t tell about the pitfalls of the leasing procedure , do not mention its shortcomings.

Every buyer should understand that there are no leasing programs that have no drawbacks and are suitable for absolutely everyone.

• how long the lessor has been operating in the financial market;
• financial well-being of the leasing company;
• what is the reputation of the company in the professional financial environment;
• How private clients, as well as organizations, respond to the lessor;
• what restrictions are imposed by leasing programs;
• the size of the lessor - attention is paid to the presence of branches throughout the country, the size of the regional network;
• An important criterion is the cost of the services provided.

When choosing a lessor, it is important to evaluate all these criteria together. We should not forget that the effectiveness of the concluded deal largely depends on the analysis performed. It is important to understand that the main goal of any organization is buying a car as profitably as possible with minimal problems .

The list of favorites among leasing companies should include organizations that have been operating in the Russian market for a large number of years. Moreover, they must have many completed contracts.

Other factors are also of great importance. Among them:

• degree of openness of the company;
• how accessible it is to its clients;
• how friendly the leasing company staff is;
• How many employees are on staff and what is their level of professionalism.

6. Where to buy a car (or truck) on lease - list of TOP-6 leasing companies in Russia 📑

Many sites provide reviews of leasing companies, but most often in an advertising manner. We will provide a list of lessors who are popular due to their reputation, as well as favorable conditions. But it is worth understanding that in different regions the list of companies varies.

The most popular leasing organizations are:

. This company offers leasing for any type of transport, including railway and aviation. The presented company is a subsidiary of a credit institution VTB, its head office is located in the capital. has a wide branch network, which includes about 35 divisions.

- an organization founded in 2008 in Moscow. This leasing company leases vehicles under the terms of a variety of programs. Since the opening of the lessor, a huge number of agreements have been concluded, both with legal entities and individuals. Today their number exceeded a thousand.

- a subsidiary of the largest Russian bank. Size of this company's leasing portfolio in 2015 amounted to 370 million rubles. This lessor works with clients ranging from small to large businesses. Moreover, it operates not only in our country, but also in neighboring countries.

4. Europlan- Moscow leasing company. It specializes in leasing new cars foreign production. In addition, a unique program is offered for business partners "All inclusive". It provides for the provision of a large number of additional services.

is a Moscow company that focuses its activities on legal entities and individual entrepreneurs.

is a universal leasing company that began its activities in 2001 She now works with business clients in more than 20 regions of Russia.

Don't blindly trust this small list. In Russia, a huge number of companies provide financial leasing services.

When choosing a partner, you should focus on the goals of the business, the location of the lessee and the lessor, as well as other factors.

You should also not completely trust the opinions of Internet users. It is best to collect as much information as possible about leasing companies.

In addition, it would be useful to conduct a detailed analysis of all offers on the market. If you can’t do it yourself, you can use the help of financial advisors.

7. Frequently asked questions about car leasing

Question 1. How can an individual lease a car without a down payment?

It is quite possible to buy a car (or truck) on lease without having the funds to pay the down payment. To do this, you need to find a lessor who offers programs with such conditions.

Most often, offers with no down payment are offered large lessors . They run various promotions. However, small leasing companies also offer finance leases without advance payment in order to increase competitiveness.

Such options beneficial not only individuals who do not have money for a down payment. Also, programs without a down payment help newly created organizations. They are just starting to work, so they have not yet managed to earn money for an advance.

You may be interested in our article “,” where we examined the process of registering a Limited Liability Company step by step.

Question 2. Is it possible to buy a used car on lease?

Finding companies that offer to lease used cars is quite difficult. Most lessors offer to purchase exclusively new vehicles. This is immediately stipulated in the conditions for the proposed programs of leasing companies. Moreover, leasing is often given only for certain brands of cars.

However, there are companies that still meet the client and arrange leasing for used cars . In this case, the lessor usually purchases the car and registers it as his own property, then transfers it to the client for use. At the end of the contract, the car must be purchased.

Question 3. What are the features of leasing trucks (trucks) and special equipment?

Leasing of trucks and construction equipment - features and specifics

A truck (including special equipment) is quite expensive, so purchasing one for a legal entity can be quite problematic. That's why purchase of freight vehicles on lease is an excellent opportunity to use expensive equipment without incurring large one-time costs.

Majority Large lessors provide the opportunity to use programs for the purchase of trucks and special equipment. At the same time, applications are processed fairly quickly, few documents will be needed, and the increase in cost will not be too high.

Leasing programs for the purchase of freight vehicles make it possible to obtain various types of equipment:

• dump trucks;
• trucks of various carrying capacities;
• tractors;
• trailers and semi-trailers.

In addition, profitable leasing programs are offered by large manufacturers technology. They do this through subsidiaries.

Thanks to the service of financial leasing of freight transport, legal entities have the opportunity to use freight transport and subsequently buy it into ownership even if they do not have their own vehicle fleet. Trucks purchased under leasing must be registered with the traffic police.

Registered as owner lessor, it is he who organizes registration, as well as technical inspection. Moreover, it is the leasing company is a transport tax payer, it is her responsibility to submit the appropriate declaration.

Often, lessors offer all sorts of discounts and benefits if confiscated trucks are purchased. In this case, the client can choose a car from the available confiscated vehicle.

Question 4. What can a leasing company do if payment is late under a leasing agreement?

Leasing is very different from a loan. In the second case (for car loan) Immediately after payment of the advance payment, ownership of the car passes to the client. In contrast to this when leasing The car belongs to the leasing company until the end of the contract.

The lessor has the opportunity, if the client violates contractual obligations, to return the car to himself. In this case, there is no need to involve the court; property can be seized very quickly.

Therefore, you should not allow late payments when leasing vehicles. This is fraught with unpleasant consequences.

If any problems do arise, it is better to immediately notify the leasing company. In this case, it will be possible to reach an agreement and avoid the seizure of the car.

8. Conclusion + video on the topic 🎥

We hope that after reading the article you have a better understanding of what car leasing is. We also tried to explain in simple and understandable terms how car leasing differs from a car loan, in which cases it is worth resorting to the services of leasing companies, and in which cases it is better to take out a loan from a bank to buy a car. In addition, we also talked about the stages of completing a leasing transaction for individuals and legal entities (we provided step-by-step instructions).

Do not forget that before agreeing to the terms of the lessors, you should carefully study all the offers available on the market. It is necessary not only to weigh everything pros and cons, but also make calculations under various programs. At the same time, one should not ignore car loans.

This is the only way to truly choose the most profitable option.

And a video on the topic “Car leasing for private clients (individuals)”:

It should be remembered that the average buyer (not to a specialist) It can be quite difficult to independently make all the calculations in order to detailed analysis. Therefore, it would be useful to contact to a financial advisor. An independent specialist will be able to not only make all the calculations, but also carry out a comparative analysis.

Our site project team hopes that this article was useful to you. We wish all our readers financial well-being and good luck in business. We will be grateful if you rate our article. We also welcome your comments and questions.

Irina Sherbul

# Business nuances

Leasing for individual entrepreneurs

The main requirement of any leasing organization is to make a down payment (usually 20–30% of the total cost).

Article navigation

• Specifics of legal relations: benefits and risks
• VAT refund
• Conditions of receipt
• How to take out a lease
• Features of opening a leasing for starting individual entrepreneurs
• Features of equipment design
• How to sign 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

Lack of financing is the main problem of the Russian economy, especially in the small and medium-sized business segment. Leasing is one of the ways to quickly find finance to purchase property. Is leasing profitable for individual entrepreneurs in 2019, or should I still apply for a loan from a bank?

Specifics of legal relations: benefits and risks

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

It should be taken into account that the terms of the leasing agreement affect the taxation of both parties: the lessee and the lessor.

There are benefits for both parties when concluding an agreement:

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

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

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

By applying for a loan, the entrepreneur receives for use cash, and when leasing - property.

Apply for leasing in Europlan

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

• No tax is charged on leased property, since it is not the property of the entrepreneur.
• Leasing objects can be depreciated using an accelerated scheme.
• There is an opportunity to save on taxes, since leasing payments are charged in full to expenses throughout the entire term of the contract.

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

• The individual entrepreneur is not the owner of the property.
• Even after the liquidation of an individual entrepreneur, the entrepreneur is obliged to repay debts under civil transactions, including leasing.
• In the event of loss, breakdown, destruction or damage to property, the risks fall on the borrower.
• The lessor has the right to impose certain restrictions on the use of the property, since he is its owner. For example, limit the monthly mileage of a car.

VAT refund

Purchasing property on lease is a popular scheme among entrepreneurs whose taxation is based on common system. For such entrepreneurs, VAT is included in the lease payment; accordingly, the entrepreneur has the right to claim it as a deduction. Individual entrepreneurs on OSNO can also claim a refund from the budget if the output VAT is not enough to cover input VAT as part of the lease payment.

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

Individual entrepreneurs with other tax regimes include the lease payment along with VAT as expenses, due to which the tax base is reduced. Entrepreneurs on simplified taxation system pay taxes on the volume of revenue, so leasing payments have no impact on taxation.

Conditions of receipt

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

Conditions for 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 period of existence of the individual entrepreneur is at least 6 months;
• It is obligatory to pay the down payment established by the lessor.

How to take out a lease

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

List of documents for registration:

• leasing application;
• a copy of the entrepreneur's passport;
• VAT declarations for 4 reporting periods and 3-NDFL for the last reporting period, certified by the seal and signature of the applicant;
• monthly turnover certificate for the last year;
• those working under the Unified Tax Code or the simplified tax system – declaration for the last reporting period;
• USRIP extract;
• tax registration certificate.

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

The lifespan 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 a complete list of documents presented above. After checking them, the organization decides whether to issue funds or not.
3. A leasing agreement is concluded. The amount of the down payment is negotiated (usually 30% of the amount).
4. After the last payment is received, the organization re-registers 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 agreement, so most often the organization asks to take out insurance for the property (CASCO agreement).

It is impossible to sell property that is leased until the ownership rights are re-registered.

Features of opening a leasing for starting individual entrepreneurs

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

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

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

Features of equipment design

It is advisable to lease objects that have slow physical deterioration. If the leased item is subject to wear and tear, most likely by the end of the contract (and sometimes earlier) there will be nothing left to purchase. Equipment for heavy industry, machine tools, and electrical equipment wear out slowly.

It should be taken into account that the lessor is not willing to lease out illiquid objects, which will be difficult to sell later if the agreement with the lessee is terminated.

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

How to sign a contract without a down payment

The main requirement of any leasing organization is to make a down payment (usually 20–30% of the total cost). With a deposit, the lessor will be confident in the borrower's intentions.

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

1. Possibility to provide movable, immovable property or surety as collateral.
2. Consistently high material well-being.
3. Good credit history.

The leased item specified in the contract must have high demand in the market. A contract without an advance payment may have more stringent conditions.

It is worth considering that the rise in price of goods directly depends on how large the down payment was. Accordingly, in the absence of a down payment, the increase in price will be more significant.

A leasing company can allow regular customers with whom a similar agreement with an advance payment has previously been concluded to lease equipment without a down 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. I just started my activity and have not yet managed to acquire assets.
2. It does not conduct business activities and for this reason has no assets on its balance sheet.

In the second case, the entrepreneur submits zero reports; accordingly, it is difficult to assess the financial condition of his business, so the terms of leasing may be less favorable.

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

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

Apply for leasing

How to lease special equipment

Equipment rental special purpose 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:

• contribution 15–30%;
• the term of the contract is from 1 to 5 years;
• price increase of 5–10% per year.

The most common equipment that entrepreneurs lease:

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

Calculator

• price and type of property;
• its characteristics;
• currency of payments and duration of the agreement;
• desired amount of advance payment;
• type of repayment: annuity (equal parts) or classic.

For the convenience of clients, companies providing such services often post leasing calculators on their websites.

Interaction with a leasing company usually lasts more than one year. Therefore, you should approach the choice of a partner in detail. Most entrepreneurs, when choosing a lessor, focus only on the lease payment schedule, assessing the total amount of overpayment. When comparing the percentage increase in property prices from different leasing companies, entrepreneurs, as a rule, settle on the cheaper one.

However, a leasing agreement may have a lot of pitfalls that, due to inexperience, the entrepreneur will not pay attention to. The document should be studied in detail before choosing a partner. 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 unilateral termination. In addition, you should take into account the financial stability of the company and its period of existence on the market.

6 minutes

For 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, he is unlikely to be able to collect a package of documents that will suit the financial institution. However, in last years A worthy alternative has appeared - car leasing 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 party.

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.

Characteristic	Leasing	Car loan
An initial fee	Usually 20-30%	Most Russian banks require 10-20%
Depreciation expenses	Possibility of accelerated depreciation calculation. This ensures savings on income taxes	Depreciation is calculated according to the standard scheme
Property tax	Paid by the lessor while the car is on its balance sheet	Since the borrower is the owner of the car, he pays this tax
Fees for maintaining, opening and servicing an account	Most lessors do not charge	As a rule, there are
Attribution of debt repayment expenses to the costs of the borrowing organization	The entire volume of leasing payments is included in expenses	The cost category includes only interest payments on the loan.
On the balance sheet of which company is the purchased car located?	Until the individual entrepreneur repays the debt, the car is on the balance sheet of the lessor	Balance holder - individual entrepreneur
Payment schedule	Adapts to the financial capabilities of the individual entrepreneur	Hard
VAT	Subject to reimbursement after each payment under the leasing agreement	Paid when buying a car on credit in a lump sum

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

As is known, small and medium-sized businesses are the key to the stable development of the country’s economy. The share of small businesses in GDP in developed countries reaches 50%. In some states this figure is currently more than 70%. In Russia, the situation is somewhat different: small businesses account for only about 20% of GDP.

One of the most acute problems of the Russian economy remains the lack of financing. The need of small and medium-sized businesses for external funds in the Russian Federation is satisfied only by 30%.

In this regard, individual entrepreneurs (and small and medium-sized businesses) have recently increasingly resorted to purchasing property under a financial lease (leasing) agreement.

In the matter of purchasing property necessary for the implementation of entrepreneurial activity, the individual entrepreneur has a choice:

• get a loan from a bank;
• purchase on lease.

Please note that the terms of the financial lease (leasing) agreement affect the tax accounting procedure not only for the lessor, but also for the lessee.

Concept and features of leasing

In order to better understand the features of financial lease (leasing), it is necessary to define this term.

Leasing is a financial product that is a combination of long-term lease (with subsequent purchase) and a bank loan.

One of the features of leasing for individual entrepreneurs is the fact that the individual entrepreneur himself chooses the suitable property to purchase, as well as the supplier of this property. The leasing company pays most of the cost of the property. The lessee pays the remaining cost. As a result, the property is transferred into financial lease from the lessor to the lessee.

During the entire term of the financial lease, the lessee pays lease payments. At the end of the lease agreement, the property becomes the property of the lessee. The average term of a leasing agreement is three years, but longer-term or short-term programs are also possible.

Lease items

The objects of leasing for individual entrepreneurs can be various property, for example:

• equipment;
• specialized equipment;
• cars;
• real estate (except for land plots).

Very often in leasing a return scheme is used. Under this scheme, a leasing company purchases the property of an individual entrepreneur and leases it to the same individual entrepreneur.

As a result of leaseback, an individual entrepreneur has funds for the development of his business and, in addition, the property of the individual entrepreneur remains in his use.

At the end of the lease agreement, the property of the individual entrepreneur again becomes his property.

It should be noted that for lessors, leasing property to individual entrepreneurs is financially costly and not very profitable in economic terms. This is due to the following factors that reflect the characteristics of leasing (in medium and large businesses), namely:

• Leasing agreements for individual entrepreneurs, as a rule, are concluded for small amounts, and in order for the income from them to be comparable to leasing agreements for large and medium-sized businesses, it is necessary to conclude much more contracts with individual entrepreneurs;
• many individual entrepreneurs conduct double-entry bookkeeping, and therefore the real financial position individual entrepreneur is not reflected in the financial statements provided by him.

But, despite all these difficulties, the leasing segment with small businesses today exists and is developing successfully.

Advantages of leasing for individual entrepreneurs

Leasing for individual entrepreneurs has a number of advantages:

• requirements for the lessee are less stringent (compared to the bank);
• short period of consideration of an application for funding;
• flexibility of leasing payments;
• no additional collateral;
• the possibility of using an accelerated depreciation mechanism (in relation to the leased object);
• all leasing payments can be attributed to the cost part;
• use of special equipment and cars without registration;
• leasing companies are ready to accept management reporting of individual entrepreneurs for consideration (when analyzing the possibilities of concluding a transaction with an individual entrepreneur).

As practice shows, purchasing property on lease for individual entrepreneurs today is one of the most affordable and profitable options for financing a business.

Disadvantages of leasing for individual entrepreneurs

In addition to the advantages, leasing for individual entrepreneurs has a number of disadvantages that individual entrepreneurs should take note of:

• an individual entrepreneur (as a lessee) is not the owner of the leased asset;
• payments under the leasing agreement are subject to VAT;
• the leasing company may be able to recover (obligations).

Thus, we can conclude that leasing for individual entrepreneurs has both advantages and disadvantages. When deciding whether to enter into a leasing agreement or not, it is always necessary to take a balanced approach based on the specific situation.

Leasing products for individual entrepreneurs

Due to the growing popularity of leasing for individual entrepreneurs, this segment has formed different types leasing products:

• express leasing;
• leasing without assessing financial condition;
• leasing for individual entrepreneurs (organizations) with a simplified taxation system (STS).

Let's look at each leasing product in more detail.

Express leasing

The most acceptable and optimal type of leasing for individual entrepreneurs. The terms of this product better meet the needs of small businesses. The period for consideration of the application by leasing companies providing this service- from 1 hour to 1 day. After this period, the leasing company announces its readiness to finance leasing for the entrepreneur.

If the company’s decision is positive, the individual entrepreneur can only provide required package documents for registration of a leasing transaction, and the lessor provides an answer on the terms and possibilities of financing the transaction.

Leasing without assessing financial condition

This financial product assumes the absence of assessments of the financial condition of an individual entrepreneur (organization) or assessment only based on basic indicators. Risk compensation by leasing companies is carried out through an initial payment, the amount of which for the lessee is at least 50% of the amount. The interest rate on leasing in this case is higher.

Often, when providing leasing without assessing the financial condition of an individual entrepreneur, companies require a guarantee for the transaction (for example, from the owner of a small business).

Leasing for individual entrepreneurs on the simplified tax system

Leasing for individual entrepreneurs using the simplified tax system (simplified taxation system) is the least profitable. The fact is that in this case leasing loses its main tax advantages.

An individual entrepreneur on a simplified taxation system will not be able to reimburse leasing payments, as an individual entrepreneur who is on a general taxation system can do.

The leasing company, at its discretion, may include the following taxes and fees in the calculation of leasing payments:

• property tax;
• transport tax;
• insurance and so on.

All specified payments are increased by the amount of VAT.

Leasing agreement for individual entrepreneurs

Basically, the procedure for concluding a leasing agreement between various leasing companies and individual entrepreneurs comes down to the following:

1. After analyzing the leasing conditions, selecting a leasing company, a seller (terms of delivery of leased property), the individual entrepreneur provides the leasing company with the necessary package of documents to complete the transaction.

2. Employees of the leasing company analyze the documents provided by the individual entrepreneur for the provision of leasing.

3. After making the final decision to conclude a leasing agreement, the process of formalizing leasing agreements by an employee of the leasing company begins.

4. The process of signing the following documents takes place:

• leasing agreement;
• contract for the sale and purchase of the leased asset.

The leasing agreement (equipment, machinery, car, etc.) is two-sided. It is concluded between the lessee and the leasing company.

The purchase and sale agreement for the leased asset can be bilateral (concluded by the lessee and the leasing company) or tripartite (by the lessor, lessee and seller).

The leasing agreement clearly states the deadline for transferring the advance payment to the leasing company from the lessee.

5. After the leasing company has received an advance payment from the lessee, it makes payment under the contract for the sale of the leased asset to the supplier.

6. As soon as the leased property arrives to the supplier, the transfer of the property to leasing is formalized.

From the moment the property is leased, all risks (including damage and destruction of the leased property) pass to the lessee. It should be noted that by the time the property is leased, it must be insured.

7. The lessee pays lease payments (in accordance with the lease payment schedule) until the end of the contract.

Early termination of the contract

The leasing agreement, as a rule, describes the procedure for early redemption of the leased asset. Usually, it is prohibited to buy out the leased asset for six months to a year.

After 6 months (or 1 year), the lessee has the opportunity to terminate the leasing agreement early.

In this case, upon early termination of the leasing agreement at the initiative of the lessee, he is obliged to pay the amount of money specified in the agreement or make the entire remaining amount of payments (according to the schedule) until the end of the leasing agreement.

The leasing agreement may be terminated early in the event of theft or destruction of the leased asset. The leasing company, in turn, receives insurance compensation from the insurer and repays the debt of the individual entrepreneur under the contract. The individual entrepreneur can pay the missing amount.

The leasing agreement can also be terminated at the initiative of the leasing company. The reason for termination of the leasing agreement may be violation of the terms of the leasing agreement by the lessee.

The most common reasons for termination are:

• inconsistency of payments with the payment schedule;
• improper use of the leased asset;
• unfulfilled insurance obligations.

In such a situation, the leasing company withdraws the leased asset and then sells it in order to pay off the lessee's debt.

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