Bareboat rental agreement form. Lease agreement for a vehicle without a crew: what to consider when drawing up. Main characteristics and item

We continue the series of articles devoted to compiling various types contracts and tax aspects arising for each of the parties. In this material, 1C:ITS specialists will talk about the rental agreement for a vehicle without a crew. Three articles will be devoted to this type of agreement. From the first article, you will learn what you should first pay attention to when concluding an agreement, what conditions must be included in it, and you will also find examples of wording that will be useful to you when drawing up a rental agreement for a vehicle without a crew. The next two articles will talk about what the tax consequences of concluding this agreement may be for the tenant and the landlord.

What is a bareboat vehicle rental agreement and who can enter into it?

Under a lease agreement for a vehicle (vehicle) without a crew, the lessor provides the lessee for a fee with a vehicle for temporary possession and use without providing services for managing it and its technical operation(Article 642 of the Civil Code of the Russian Federation).

The parties to a bareboat rental agreement are the lessor and the lessee. The law does not limit the list of persons who can act as parties to an agreement. They can be individuals, individual entrepreneurs and legal entities. In this case, the lessor must be the owner of the property or a person authorized by law or the owner to rent out this property (Article 608 of the Civil Code of the Russian Federation).

The relations of the parties to the agreement in question are governed by both the provisions of Section 2, Paragraph 3, Chapter 34 of the Civil Code of the Russian Federation, and the general provisions on lease enshrined in Paragraph 1 of Chapter 34 of the Civil Code of the Russian Federation (Article 625 of the Civil Code of the Russian Federation), with some exceptions.

Rental Features individual species vehicles without a crew are determined by special standards established by industry codes and charters (for example, the Air Code of the Russian Federation, the Merchant Shipping Code of the Russian Federation).

In what form should a vehicle rental agreement without a crew be concluded?

The lease agreement for a vehicle without a crew is concluded in simple written form, regardless of its validity period, including if it is concluded for an indefinite period (Article 643 of the Civil Code of the Russian Federation).

Please note that the objects of a bareboat rental agreement may include vehicles that are legally considered real estate (aircraft, sea vessels, inland navigation vessels).

Such agreements are also concluded in simple written form and are not subject to state registration (Article 643 of the Civil Code of the Russian Federation).

Thus, regardless of the type of rental object and the validity period, the rental agreement for a vehicle without a crew does not need to be registered.

What is the subject and object of the contract?

A rental agreement for a vehicle without a crew must necessarily contain conditions regarding the subject and object of the agreement.

The subject of this agreement is the obligations of the parties to provide a vehicle for temporary possession and use without providing services for its management and operation, as well as to pay fees for such possession and use.

Please note that when formulating the subject of the contract, there is no need to mention the provision of services to the lessee for driving and operating the vehicle. This is a fundamental point that distinguishes a bareboat rental agreement from a crewed vehicle rental agreement.

The leased object is what the lessor transfers to the lessee for temporary possession and use.

The object of the contract under consideration can only be a vehicle, that is, a technical device that simultaneously has three characteristics:

  • its use is possible only with qualified management and proper technical operation (Article 645 of the Civil Code of the Russian Federation);
  • it is intended for transporting goods, passengers, luggage, towing objects and is capable of moving in space along with them (Article 647 of the Civil Code of the Russian Federation);
  • it has signs of a source of increased danger (Article 1079 of the Civil Code of the Russian Federation).

In particular, the objects of a rental agreement for a vehicle without a crew may be:

  • aircraft;
  • sea ​​vessels;
  • vessels used in inland waters;
  • railway rolling stock;
  • trucks, tractor-trailers with semi-trailers, excavators and cranes, other technical devices driven by vehicles;
  • passenger cars.

Horse-drawn transport, which involves the use of manpower (animals) as an engine, does not belong to vehicles. Carts, strollers, carts, bicycles, scooters also cannot be the object of a rental agreement for a vehicle without a crew. They can be rented under a regular rental agreement or rental agreement.

The contract must specify in as much detail as possible the individual characteristics of the rented vehicle, distinguishing it from other similar vehicles (Clause 3, Article 607 of the Civil Code of the Russian Federation). In the absence of this data in the contract, the condition regarding the object to be leased is considered inconsistent, and the lease agreement itself is considered unconcluded.

EXAMPLE of wording of a contract term

How to specify the term of the contract?

The term of the lease determines the period of time during which the lessee has the right to use the leased item and is obliged to pay rent for it. This period in the lease agreement for a vehicle without a crew is determined general provisions about rent.

Who should maintain the vehicle?

Work on the maintenance and servicing of a vehicle includes work aimed at maintaining its condition, which guarantees normal and safe operation(regular cleaning and cleaning of the vehicle, preventive measures, repairs (routine and major), supplying the vehicle with the necessary accessories, equipment and mechanisms, for example, for loading and unloading, etc.

The serviceable technical condition of the vehicle is confirmed by passing a technical inspection.

It is the lessee who is obliged to provide vehicles for technical inspection, since it is he who operates the vehicle (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 10, 2008 No. KG-A41/2566-08 in case No. A41-K1-2854/07). Therefore, the terms of the contract should not impose such an obligation on the lessor.

Who is required to insure a vehicle?

According to Article 646 of the Civil Code of the Russian Federation, the lessee is required to insure the vehicle and his liability during its operation.

However, the contract can assign such an obligation to the lessor.

In addition, the lease agreement for a bareboat vehicle can provide for the distribution of insurance costs between the lessee and the lessor, for example, by type of insurance risk.

EXAMPLE of wording of a contract term

According to Article 930 of the Civil Code of the Russian Federation, property can be insured under an insurance contract in favor of a person who has an interest in preserving this property. The beneficiary (that is, the person who, according to the insurance contract, receives compensation when an insured event occurs) can be either the lessor or the lessee of the vehicle. Who exactly is the beneficiary depends in each case on the terms of the insurance contract.

In addition, in the text of the lease agreement for a vehicle without a crew, in addition to the obligation to insure the vehicle and liability for damage caused by it, you can also indicate which party to the agreement should be indicated in the insurance agreement as a beneficiary.

EXAMPLE of wording of a contract term

As for compulsory third party liability insurance (MTPL), the law does not clearly indicate who is the beneficiary in the event of an insured event - the lessor or the lessee.

Article 1 of Federal Law No. 40-FZ dated April 25, 2002 “On compulsory civil liability insurance of vehicle owners” states that the victim is a person whose life, health or property is harmed.

Based on this formulation, we can conclude that the beneficiary is the lessor (as the owner of the property) rather than the tenant.

Who bears the costs of maintaining and operating the vehicle?

By general rule the costs of maintaining the rented vehicle are borne by the lessee (Article 646 of the Civil Code of the Russian Federation). However, other provisions can be stipulated in the contract, completely or partially attributing such expenses to the lessor.

EXAMPLE of wording of a contract term

The question of whether the cost of maintaining the vehicle should be borne by the lessor remains open.

In judicial practice there is no clear opinion on this matter.

In some cases, courts recognize such a condition of the contract as corresponding to the Civil Code of the Russian Federation (see resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 22, 2002 No. A28-3903/01-164/22), at the same time there are court decisions, according to which the condition for the repair of the vehicle by the lessee at the expense of the lessor contradicts the Civil Code of the Russian Federation, since it does not imply the obligation of the lessor to bear such expenses (resolution of the Federal Antimonopoly Service of the Moscow District dated March 22, 2006 No. KG-A40/1980-06-1 in case No. A40 -5033/05-22-51).

The costs associated with the operation of the vehicle are also borne by the lessee (Article 646 of the Civil Code of the Russian Federation). This applies to costs associated with the commercial and technical operation of the vehicle. These include, in particular, the costs of materials that are consumed during operation: fuels and lubricants, components and parts that are subject to regular replacement, costs of parking, parking or placement in a garage, etc. The terms of the lease agreement can also be completely or partially attribute these costs to the landlord.

EXAMPLE of wording of a contract term

How to set the rent in the contract?

Based on paragraph 2 of Article 614 of the Civil Code of the Russian Federation, rent can be set both for all leased property as a whole, and for each of its parts (for example, when several cars are rented).

The law provides for the possibility of setting rent in the form of various forms- see table 1.

Table 1. Form of rent and examples of wording of contract terms.

Rent in the form of

An example of the wording of a contract term

fixed payments (certain amounts that are paid by the tenant at a time or periodically);

The rent is 690,571 rubles per month.

The rental fee is 1,290,567 rubles for the entire rental period of the Vehicle and is paid at a time no later than 5 working days from the date of signing this Agreement.

shares of income, fruits or products obtained as a result of the use of leased property;

The rent is 3 percent of the total income, determined on the basis of the Tenant's tax reporting based on the results of the reporting tax period. Transfer of rent by the Tenant is made no later than 10 calendar days from the end of the reporting tax period.

certain services provided by the tenant;

As rent, the Tenant provides the Lessor with a garage box owned by the Tenant, located at Moscow, st. Starting, possession 56, for the repair of Lessor's cars for the entire duration of this Agreement.

transfer by the tenant to the lessor for rent or ownership of the thing specified in the contract;

As rent for the entire period of validity of this Agreement, the Tenant transfers to the Lessor the ownership of the following property: Metal containers for transporting goods in the amount of 14 pieces.

the tenant's costs for improving the leased property;

As a rental payment for the entire period of validity of this Agreement, the Lessee makes the following improvements to the Vehicle: engine replacement, replacement of wheel rims.

a combination of these forms of rent.

The rent consists of a permanent monthly lease payment in the amount of 690,571 rubles, as well as deductions in the amount of 3 percent of the Tenant’s quarterly revenue received as a result of the use of the leased Vehicle.

In addition, you can add other options for paying rent, since the list provided is not exhaustive.

It should be borne in mind that for periods when the vehicle was not actually used through no fault of the lessor, the lessee is obliged to make rental payments until the vehicle is returned to the lessor.

How to establish a condition for the purchase of a leased vehicle?

The leased property can be purchased by the tenant.

The purchase of a vehicle leased under a lease agreement for a vehicle without a crew is carried out according to the general rules (Article 624 of the Civil Code of the Russian Federation). In particular, the redemption condition must indicate the redemption price and the procedure for its payment.

The vehicle can be purchased by the lessee both after the expiration of the lease agreement and before its end.

EXAMPLE of wording of a contract term

The Lessee has the right to purchase the Vehicle upon expiration of the lease period. The redemption price is 350,000 rubles. The transfer of ownership of the Vehicle from the Lessor to the Lessee is possible only subject to full payment of all rental payments under this Agreement and payment of the redemption price in full, about which the Parties draw up a final settlement act.

The Lessee has the right to purchase the Vehicle before the expiration of the lease term. The redemption price is 350,000 rubles. The vehicle becomes the property of the Lessee only upon full payment of all rental payments under this Agreement and payment of the redemption price in full, about which the Parties draw up a final settlement act.

The redemption value of the property, which the tenant must pay to the lessor, can be either included in the rental payments or set separately from them.

EXAMPLE of wording of a contract term

Lease payments may be included in payment of the redemption price in whole or in part. Thus, payment of the redemption price may include, for example, half of each rental payment or the entire rental payment.

EXAMPLE of wording of a contract term

In the case when the redemption price is included in the lease payments, it is paid simultaneously with them, and there is no need to indicate separately the timing of such payments - it is enough to determine the timing of making lease payments.

Otherwise, it is also advisable to establish in the contract the terms within which the redemption value of the property must be transferred to the lessor.

This could be, for example, calendar dates determined by the parties, a certain date of each month, etc.

EXAMPLE of wording of a contract term

So, we have looked at issues common to the parties that are important to cover in a bareboat rental agreement. The next issue of the magazine "BUKH.1S" will consider practical points performance of the contract from the tenant's point of view.

All information provided can be found in the ITS PROF system in the “Legal Support” section (see Fig. 1).

Car rental agreement. Under a rental agreement, the lessor, who leases property as a permanent business activity, undertakes to provide the lessee with movable property for a fee for temporary possession and use.

Property provided under a rental agreement is used for consumer purposes, unless otherwise provided by the agreement or follows from the essence of the obligation.

The rental agreement is concluded in writing and is public “(Article 426 of the Civil Code of the Russian Federation).”

Rent a car with crew

Under a lease agreement (time charter) vehicle with crew The lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides its own services for its management and technical operation.

The rules on the renewal of a lease agreement for an indefinite period and on the tenant’s pre-emptive right to conclude a lease agreement for a new term “(Article 621 of the Civil Code of the Russian Federation)” do not apply to the lease agreement for a vehicle with a crew.

The rental agreement for a vehicle with a crew must be concluded in writing, regardless of its duration. The rules on registration of lease agreements provided for in “Clause 2 of Article 609” of this Code do not apply to such an agreement.

The lessor, throughout the entire term of the rental agreement for a vehicle with crew, is obliged to maintain the proper condition of the leased vehicle, including carrying out routine and major repairs and providing the necessary accessories.

The services provided to the lessee by the lessor for the management and technical operation of the vehicle must ensure its normal and safe operation in accordance with the purposes of the lease specified in the agreement. The rental agreement for a vehicle with crew may provide for a wider range of services provided to the lessee.

The composition of the vehicle crew and its qualifications must comply with the rules and terms of the contract that are binding on the parties, and if such requirements are not established by the “rules” that are binding on the parties, the requirements of the usual practice of operating a vehicle of this type and the terms of the contract.

Crew members are employees of the lessor. They are subject to the lessor's instructions regarding the management and technical operation, and the lessee's instructions regarding the commercial operation of the vehicle.

Unless otherwise provided by the lease agreement, the costs of paying for the services of crew members, as well as the costs of their maintenance, are borne by the lessor.

Unless otherwise provided by the rental agreement for a vehicle with a crew, the lessee bears the costs arising in connection with the commercial operation of the vehicle, including the costs of paying for fuel and other materials consumed during operation and paying fees.

Unless otherwise provided by the rental agreement for a vehicle with a crew, the obligation to insure the vehicle and (or) insure liability for damage that may be caused by it or in connection with its operation rests with the lessor in cases where such insurance is mandatory by virtue of "law" or contract.

Unless otherwise provided for in the lease agreement for a vehicle with crew, the lessee has the right to sublease the vehicle without the consent of the lessor.

The lessee, as part of the commercial operation of the leased vehicle, has the right, without the consent of the lessor, on his own behalf, to enter into transportation and other agreements with third parties, if they do not contradict the purposes of using the vehicle specified in the lease agreement, and if such purposes are not established, the purpose of the vehicle .

In the event of the loss or damage of a rented vehicle, the lessee is obliged to compensate the lessor for losses incurred if the latter proves that the loss or damage to the vehicle occurred due to circumstances for which the lessee is responsible in accordance with the law or the lease agreement.

Responsibility for damage caused to third parties by a rented vehicle, its mechanisms, devices, equipment is borne by the lessor in accordance with the rules provided for in “Chapter 59” of this Code. He has the right to make a recourse claim against the tenant for compensation of amounts paid to third parties if he proves that the damage arose through the fault of the tenant.

Transport charters and “codes” may establish other, in addition to those provided for in this paragraph, features of the rental of certain types of vehicles with the provision of management and technical operation services.

Rent a car without a crew

According to the lease agreement vehicle without crew The lessor provides the lessee with a vehicle for a fee for temporary possession and use without providing services for its management and technical operation.

The rules on the renewal of a lease agreement for an indefinite period and on the tenant’s pre-emptive right to conclude a lease agreement for a new term “(Article 621 of the Civil Code of the Russian Federation)” do not apply to the lease agreement for a vehicle without a crew.

The rental agreement for a vehicle without a crew must be concluded in writing, regardless of its term. The rules on registration of lease agreements provided for in “Clause 2 of Article 609” of the Civil Code do not apply to such an agreement.

During the entire term of the lease agreement for a vehicle without a crew, the lessee is obliged to maintain the proper condition of the rented vehicle, including carrying out routine and major repairs.

The lessee, on his own, manages and operates the rented vehicle, both commercial and technical.

Unless otherwise provided by the rental agreement for a vehicle without a crew, the lessee bears the costs of maintaining the rented vehicle, its insurance, including insurance of its liability, as well as expenses arising in connection with its operation.

Unless otherwise provided for in the lease agreement for a vehicle without a crew, the lessee has the right, without the consent of the lessor, to sublease the leased vehicle under the terms of the lease agreement for a vehicle with or without a crew.

The lessee has the right, without the consent of the lessor, on his own behalf, to enter into transportation and other agreements with third parties, if they do not contradict the purposes of using the vehicle specified in the lease agreement, and if such purposes are not established, the purpose of the vehicle.

Responsibility for damage caused to third parties by the vehicle, its mechanisms, devices, equipment is borne by the lessee in accordance with the rules of “Chapter 59” of the Civil Code.

Transport charters and “codes” may establish other, in addition to those provided for in this paragraph, features of leasing certain types of vehicles without providing management and technical operation services.

Moscow "___"_________ 20__
Gr. _____________, identification document: ________, series ____, N ________, issued ___ __________20__ by the Department of Internal Affairs _______________________, residing at the address: __________________________________________, hereinafter referred to as the "Lessor", on the one hand, and __________________________, hereinafter referred to as the "Tenant", represented by _____________________, acting on the basis of ________, on the other hand, have entered into this vehicle rental agreement (hereinafter referred to as the “Agreement”) as follows:

1. SUBJECT OF THE AGREEMENT
1.1. The Lessor transfers for temporary possession and use to the Lessee a car owned by him, a vehicle passport __________________________, brand __________, year _____, production __________, identification number (VIN) ____________________, engine N ____________, body N ____________, _________ colors, registration plate ___________, registered “___”_________ 20__ in the traffic police of ________________________ district, for use in accordance with the needs of the Tenant.
1.2. The use of the vehicle must not contradict its intended purpose.
1.3. During the period specified in clause 4.1. of a vehicle rental agreement, the Lessee does not have the right to transfer the rented vehicle for use or sublease to third parties.
1.4. For the duration of this vehicle rental agreement, the Lessor shall issue a power of attorney and transfer the relevant documents to the Lessee.
1.5. The vehicle is insured under contract No. ___ dated “__”________ 20__.
A copy is attached.
1.6. The car belongs to the Lessor on the basis of ___________ dated “___”_________ 20__.

2. CONDITIONS OF THE AGREEMENT
2.1. The Lessor provides the Lessee with a vehicle for a fee for temporary possession and use without providing services for its management and technical operation, and the Lessee, upon expiration of the lease agreement, returns the vehicle in good condition. The transfer is carried out according to the acceptance certificate, which is signed by both parties. When handing over the car, the parties check its technical condition, discuss existing faults and the procedure for eliminating them. This should be reflected in the transfer and acceptance certificate.
2.2. The Lessee undertakes to return the vehicle to the Lessor in proper condition upon expiration of the vehicle rental agreement. technical condition subject to normal wear and tear.
2.3. The lessee independently manages the rented vehicle and operates it, both commercially and technically.
2.4. During the entire term of the lease agreement, the lessee shall make maintenance And routine maintenance, capital and current repairs car at your own expense within the terms agreed with the Lessee.
2.5. The lessee bears the costs of maintaining the car, its insurance, as well as expenses arising in connection with its operation, including the purchase of fuels and lubricants (gasoline, etc.).
2.6. The Lessee has no right, without the written consent of the Lessor, to sublease the rented car under the terms of the lease agreement for a vehicle with or without a crew.

3. PAYMENT PROCEDURE
3.1. The rent under this agreement is ______ (________________) rubles per month, including all taxes.
3.2. The payments provided for in clause 3.1 of the vehicle rental agreement are paid by the Lessee monthly no later than ______ the day of the month following the month in which the vehicle was used, to the Lessor's bank account.
3.3. The rent may be revised by the parties ahead of schedule at the request of one of the parties in cases of changes in prevailing prices, but not more than once a year, while the party that initiated the rent revision must notify the other party about this ___ (___________) days by sending written notice to this party.
3.4. Upon receipt of notice of an increase in rent, the Tenant has the right to terminate the contract in unilaterally.
3.5. Rent received in a smaller amount may not be accepted by the Lessor.

4. DURATION OF THE AGREEMENT
4.1. The vehicle rental agreement was concluded for the period from “___”_________ 20__ to “___”_________ 20__ and can be extended by the parties by mutual agreement.

5. RESPONSIBILITY OF THE PARTIES
5.1. The lessee is responsible for the safety of the rented car. In the event of loss or damage to the car, the Lessee is obliged to compensate the Lessor for the damage caused or provide an equivalent car within _______ days after its loss or damage.
The amount of compensation is determined by agreement of the parties.
5.2. In case of delay in rent payment, the Tenant shall pay a penalty in the amount of ____% of the amount due for each day of delay, but not more than the amount of the monthly rent.
5.3. For delay in providing the leased property within the period established by the vehicle lease agreement, the Lessor shall pay the Tenant a penalty in the amount of ____% for each day of delay of the amount of rent for the month/quarter, but not more than ____% of the amount of rent for the month/quarter.
5.4. For delay in returning the leased property within the period established by the contract, the Tenant shall pay the Lessor a penalty in the amount of ____% for each day of delay of the amount of rent for the month/quarter, but not more than ____% of the amount of rent for the month/quarter.
5.5. When returning faulty leased property damaged due to the Tenant's fault, as confirmed by a bilateral act, the Tenant shall pay the Lessor repair costs and a fine in the amount of ____% of the cost of the damaged leased property.
5.6. For the transfer of the car for use by other persons, for intentional damage or deliberate destruction, the Lessee shall pay the Lessor the cost of the car, taking into account wear and tear, and, in addition, a fine in the amount of _____% of the value of the car at the time of concluding this vehicle rental agreement.
5.7. Payment of the penalty does not relieve the Tenant from fulfilling the obligation to pay the principal debt.
5.8. The Lessee is responsible for damage caused to third parties by the rented car in accordance with current legislation RF.

6. TERMINATION OF THE AGREEMENT
6.1. This car rental agreement can be terminated early:
- by written agreement of the parties;
- unilaterally if one of the parties refuses this agreement in cases where the possibility of such refusal is provided for by law or this agreement;
- in other cases provided for by law or agreement of the parties.
If one of the parties objects to the early termination of the agreement, the termination of the agreement is carried out in court in compliance with the rules on jurisdiction established by clause 6.2 of this agreement.
6.2. At the request of the Lessor, the agreement may be terminated early by the court if the Lessee:
6.2.1. Uses the provided vehicle (entirely or its individual parts) for purposes other than those provided for in clause 1.1 of this vehicle rental agreement.
6.2.2. Intentionally or through negligence significantly worsens the condition of the vehicle.
6.2.3. During ______ does not pay the rent provided for in clause 3.1. agreement.
6.2.4. Provides the rental car (entirely or parts thereof) for use to third parties.
6.3. At the request of the Tenant, the contract may be terminated early by the court in the following cases:
6.3.1. If the car, due to circumstances for which the Lessee is not responsible, turns out to be in a condition unsuitable for use.
6.3.2. If the Lessor does not transfer the rented car within the period provided for in this vehicle rental agreement.

7. DISPUTE RESOLUTION PROCEDURE
7.1. All disputes or disagreements arising between the parties under this agreement or in connection with it are resolved through negotiations between the parties.
7.2. If it is impossible to resolve disagreements through negotiations, they are subject to consideration in court in the manner prescribed by law. Russian Federation.
7.3. On issues not regulated by the agreement, laws and other legal acts of the Russian Federation are subject to application, including relevant legal acts adopted by the constituent entities of the Russian Federation and local governments. If the terms of the contract contradict the provisions of laws and other legal acts, the law or other legal act shall be applied.

8. FORCE MAJEURE
8.1. Neither party is liable to the other party for failure to fulfill obligations due to circumstances arising beyond the will and desire of the parties that cannot be foreseen or avoided, including declared or actual war, civil unrest, epidemics, blockades, embargoes, earthquakes, floods, fires and other natural disasters.
8.2. A party that cannot fulfill its obligation must notify the other party of the obstacle and its impact on the fulfillment of obligations under the contract within a reasonable time from the moment these circumstances arise.

9. FINAL PROVISIONS
9.1. The vehicle rental agreement is concluded in 2 copies having equal legal force, one copy for each Party.
9.2. Any agreement between the Parties entailing new obligations that do not arise from the Agreement must be confirmed by the Parties in the form of additional agreements to the Agreement. All changes and additions to the Agreement are considered valid if they are in writing and signed by appropriate authorized representatives of the Parties.
9.3. A Party does not have the right to transfer its rights and obligations under the vehicle rental agreement to third parties without the prior written consent of the other Party.
9.4. References to a word or term in the Agreement in singular include references to that word or term in plural. References to a word or term in the plural include references to that word or term in the singular. This rule is applicable unless otherwise follows from the text of the Agreement.
9.5. The parties agree that, with the exception of information that, in accordance with the legislation of the Russian Federation, cannot constitute a trade secret legal entity, the contents of the Agreement, as well as all documents transferred by the Parties to each other in connection with the Agreement, are considered confidential and belong to trade secret Party, which is not subject to disclosure without the written consent of the other Party.
9.6. For purposes of convenience, in the car rental agreement, the Parties also mean their authorized persons, as well as their possible successors.
9.7. Notifications and documents transmitted under the Agreement are sent in writing to the following addresses:
9.7.1. For the Lessor: _____________________.
9.7.2. For the Tenant: ______________________.
9.8. Any messages are valid from the date of delivery to the appropriate correspondence address.
9.9. In case of changes in the addresses specified in clause 9.7. car rental agreement and other details of one of the Parties, it is obliged to notify the other Party about this within 10 (ten) calendar days, provided that such a new address for correspondence can only be an address in Moscow, Russian Federation. Otherwise, the Party’s fulfillment of obligations under the previous details will be considered proper fulfillment of obligations under the Agreement.
9.10. All disputes and disagreements that may arise between the Parties and arising from or in connection with this vehicle rental agreement will be resolved through negotiations. If it is impossible to reach an agreement on controversial issues through negotiations within 15 (fifteen) calendar days from the receipt of a written claim, the disputes are resolved in the Moscow court in accordance with the current legislation of the Russian Federation.
9.11. The terms of the vehicle rental agreement are binding on the legal successors of the Parties.

10. SIGNATURES AND DETAILS OF THE PARTIES

TENANT: ____________________

LESSOR: _________________


Situations when employees use their personal property for business purposes occur quite often in practice. Reimbursement of expenses incurred by the employee can be carried out either in accordance with Art. 188 of the Labor Code of the Russian Federation (by agreement of the parties), or in accordance with Art. 606 of the Civil Code of the Russian Federation (when concluding a lease agreement). We propose to consider the second option for formalizing the relationship between the institution and the employee.

Situations when employees use their personal property for business purposes occur quite often in practice. This may be due to various reasons, in particular the lack of serviceable official transport. Reimbursement of expenses incurred by the employee can be carried out either in accordance with Art. 188 of the Labor Code of the Russian Federation by agreement of the parties, or in accordance with Art. 606 of the Civil Code of the Russian Federation when concluding a lease agreement. In this case, we propose to consider the second option for formalizing the relationship between the institution and the employee.

Before an institution begins to use an employee’s personal car for business purposes, the manager must make an appropriate decision and conclude a contract with the employee. Therefore, first we suggest you find out what renting a vehicle is from the point of view of civil law.

What is a vehicle rental agreement?

The period of use of the property is established by both parties; if it is not provided, it is considered that the lease agreement is concluded for an indefinite period (Article 610 of the Civil Code of the Russian Federation).

In accordance with Art. 606 of the Civil Code of the Russian Federation, under an agreement, the lessor (tenant) provides the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. If the property is movable, then notarization or state registration of this agreement is not required.

It should be noted that there are two types of vehicle rental:

  • rental of a vehicle with a crew (Article 632 of the Civil Code of the Russian Federation);
  • rental of a vehicle without a crew (Article 642 of the Civil Code of the Russian Federation).

Renting a vehicle with crew

Renting a vehicle without a crew

Under a lease agreement for a vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides its own services for its management and technical operation (Article 632 of the Civil Code of the Russian Federation)

Under a lease agreement for a vehicle without a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use without providing services for its management and technical operation (Article 642 of the Civil Code of the Russian Federation)

The rental agreement for a vehicle with a crew (without a crew) must be concluded in writing, regardless of its term (Articles 633, 643 of the Civil Code of the Russian Federation)

We would like to draw attention to the provisions of Art. 635 Civil Code of the Russian Federation. If an institution enters into a lease agreement for a vehicle with a crew, then, by virtue of the rules set out in paragraph 2 of this article, the crew members are employees of the lessor. They are subject to the lessor's instructions regarding the management and technical operation, and the lessee's instructions regarding the commercial operation of the vehicle.

Unless otherwise provided by the lease agreement, the costs of paying for the services of crew members, as well as the costs of their maintenance, are borne by the lessor.

Based on the foregoing, it follows that if a vehicle rental agreement is concluded with one of the organization’s employees, then by definition it will be a vehicle rental agreement without a crew, since an employee of the institution cannot have such a relationship with himself.

Rent: what should be included in the contract?

The lease agreement is paid, that is, the property is leased for a fee. It must indicate the terms of the amount of rent and the timing of its payment. In the event that they are not specified in the agreement, it is considered that the procedure, conditions and terms usually applied when leasing similar property under comparable circumstances are established.

Based on clause 2 of Art. 614 of the Civil Code of the Russian Federation, it is permissible to pay rent not only in a fixed amount of money. A possible payment option is to offset the tenant's costs for improving the leased property.

It should be noted: the tenant has the right to demand a corresponding reduction in the rent if, due to circumstances for which he is not responsible, the conditions of use provided for in the lease agreement or the condition of the property have significantly deteriorated (clause 4 of Article 614 of the Civil Code of the Russian Federation).

Who bears the cost of car repairs?

The repairs will depend on the type of vehicle rental agreement (with or without a crew).

As can be seen from the table above, if the employer has entered into a lease agreement with a crew, then the costs of current and major repairs are borne by the lessor, if a lease agreement has been concluded without a crew, this type expenses are borne by the tenant.

In this regard, it would be appropriate to note the following. Article 612 of the Civil Code of the Russian Federation provides for the liability of the lessor for shortcomings in the leased property. In accordance with the provisions of this article, if deficiencies are discovered, the tenant has the right, at his own discretion, to do the following:

  • demand from the lessor either the elimination of defects in the property free of charge, or a proportionate reduction in the rent, or reimbursement of its expenses for eliminating the defects in the property;
  • directly withhold the amount of expenses incurred by him to eliminate these deficiencies from the rent, having previously notified the lessor;
  • demand early termination of the contract.

At the same time, the lessor is not obliged to be responsible for the shortcomings of the leased property if (clause 2 of Article 612 of the Civil Code of the Russian Federation):

  • they were agreed upon when concluding the lease agreement and were known to the tenant in advance;
  • should have been discovered by the tenant during an inspection of the property or checking its serviceability when concluding an agreement or transferring the property for rent.

Additionally, we note that in addition to the costs of current and major repairs, there are also costs associated with the operation of the vehicle (in particular, for the purchase of fuels and lubricants). In accordance with Art. 636, 646 of the Civil Code of the Russian Federation they are borne by the tenant, regardless of the concluded agreement.

Who bears the costs of compulsory motor liability insurance?

By virtue of paragraph 1 of Art. 4 Federal Law dated April 25, 2002 No. 40-FZ “On compulsory civil liability insurance of vehicle owners,” vehicle owners are required to insure the risk of their civil liability, which may occur as a result of causing harm to the life, health or property of others when using vehicles.

As provided for in Art. 637 of the Civil Code of the Russian Federation, unless otherwise established by the lease agreement for a vehicle with a crew, the obligation to insure the vehicle and (or) insure liability for damage that may be caused by it or in connection with its operation rests with the lessor in cases where such insurance is obligatory by law or contract. Thus, when concluding a lease agreement with the crew, the costs of compulsory motor liability insurance are borne by the lessor.

If an institution has drawn up a rental agreement for a car without a crew, then the costs of its maintenance and insurance, including insurance of its liability, are borne by the lessee (Article 646 of the Civil Code of the Russian Federation). At the same time, there is judicial practice which states that the lessee should not insure civil liability in case of damage caused by a rented vehicle, if the appropriate insurance is provided by the lessor and the insurance policy does not provide for a limitation on the list of persons allowed to drive (Resolution of the Federal Antimonopoly Service of the Russian Federation dated 12.02 .2009 No. F04-730/2009(211-A27-8)).

Who is responsible for damage caused by a car?

In this case, there are also features depending on the concluded agreement.

Let us recall that according to the provisions of Ch. 59 of the Civil Code of the Russian Federation, in particular:

  • harm caused to the person or property of a citizen, as well as harm caused to the property of a legal entity, are subject to compensation in full by the person who caused the harm (Article 1064 of the Civil Code of the Russian Federation);
  • if damage is caused by an employee of a legal entity, liability for compensation for damage is assigned to (Article 1068 of the Civil Code of the Russian Federation).

We draw the attention of readers that in accordance with Art. 640 of the Civil Code of the Russian Federation, the lessor has the right to submit a recourse claim to the lessee for reimbursement of amounts paid to third parties if he proves that the damage arose through the fault of the lessee.

What is the basis for paying rent to an employee?

If an institution has concluded a lease agreement for a vehicle without a crew from the employees of the institution, then the question arises: what document will be the basis for paying the rent?

Note: the document confirming that the property has been transferred from the lessor to the lessee is the transfer and acceptance certificate. This document signifies the occurrence of obligations to pay rent. There is no unified form of the act, so you can use the act of acceptance and transfer of an object of non-financial assets (f. 0504101), approved by Order of the Ministry of Finance of the Russian Federation No. 52n, or draw it up in a free form, which must meet the requirements established by Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” for primary accounting documents. Analytical accounting of such property is carried out in a card for quantitative and total accounting of material assets (f. 0504041) in the context of lessors and (or) owners (balance holders) of property for each object of non-financial assets and under the inventory (account) number assigned to the object by the balance holder (owner), specified in the acceptance certificate (other document) (clause 334 of Instruction No. 157n).

Should personal income tax be withheld from rent?

An institution that rents a vehicle from an individual (including its employee) and pays him rent is recognized as a tax agent for personal income tax (clauses 1, 2 of Article 226 of the Tax Code of the Russian Federation). Therefore, upon actual payment of this amount to the lessor or on his behalf to third parties, the institution must withhold personal income tax (clause 1, clause 1, article 223, clause 4, article 226 of the Tax Code of the Russian Federation).

An employee’s income is taxed at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). If the lessor is not a resident of the Russian Federation, his income is taxed at a rate of 30% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

It is necessary to pay personal income tax to the budget no later than the day of actual receipt of cash from the bank for payment of rent or the day of its transfer to the landlord’s account (clause 6 of Article 226 of the Tax Code of the Russian Federation). The date of actual receipt of such income is considered the day of its payment (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

Is the rental amount subject to insurance premiums?

In accordance with paragraph 3 of Art. 7 of Federal Law No. 212-FZ, paragraph 1 of Art. 5, paragraph 1, art. 20.1 of Federal Law No. 125-FZ, payments and other remunerations made under civil law contracts, the subject of which are:

  • transfer of ownership or other proprietary rights to property (property rights);
  • transfer of property (property rights) for use.

Thus, there is no need to pay rent on the amount of the property used.

How to take into account rental expenses when calculating income tax?

Costs of payments for the use of property under a lease agreement are classified as other expenses associated with production and (or) sales (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). Thus, the entire amount under the lease agreement is taken into account when calculating income tax (Letter of the Ministry of Finance of the Russian Federation dated December 1, 2009 No. 03-03-06/1/780).

How to reflect the cost of paying rent in accounting?

Expenses for paying for the rental of property in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n), are included in subarticle 224 “Rent for the use of property” of the KOSGU.

Accounting for settlements with the lessor is kept on account 302 24 “Settlements for rent for the use of property” (clause 21 of Instruction No. 157n). The credit of this account reflects the accrual of rent, and the debit reflects its transfer to the employee’s bank account (or its withdrawal from the institution’s cash desk). In this case, the analytical account code is 109 00 “Production costs finished products, performance of work, services” is determined by the provisions of the organization’s accounting policies.

Let's consider an example of reflecting the costs of renting an employee's property.

Between the School of Olympic Reserve, which is a budgetary institution, and employee A. I. Kulikova, on June 1, 2015, a rental agreement without a crew was concluded for the use of her personal car. According to the agreement, the rent is 4,200 rubles. per month. The cost of the property transferred under the contract is 850,000 rubles.

Expenses are made from funds received from paid services.

The accountant of a budgetary institution, in accordance with Instruction No. 174n, will do the following accounts:

Amount, rub.

The car of employee A.I. Kulikova was accepted according to the acceptance certificate

The amount of rent accrued for June 2015

Personal income tax accrued

(RUB 4,200 x 13%)

Personal income tax transferred to the budget

Receipt of funds to the institution's cash desk from a personal account opened with OFK is reflected

2 210 03 560
2 201 34 510

2 201 11 610
2 210 03 660

The payment of the car rental amount to an employee from the institution's cash desk is reflected.

How to reflect the costs of maintaining a rented car in accounting?

As noted above, if an institution has drawn up a rental agreement for a car without a crew, then the costs of its maintenance and insurance, including liability insurance, are borne by the lessee. In addition, in connection with the conclusion of a lease agreement, the institution has expenses related to the operation of the car - for the purchase of fuel and lubricants.

In accordance with Instructions No. 65n, expenses for payment for property, civil liability and health insurance services should be attributed to subarticle 226 “Other work, services” of KOSGU, expenses for the purchase of fuels and lubricants – to article 340 “Increase in the cost of inventories” of KOSGU.

Let's look at an example of reflecting the costs of maintaining a rented car.

The Sports Palace, which is an autonomous institution, entered into a lease agreement for a vehicle without a crew for a year. In accordance with the agreement, the costs of compulsory motor liability insurance are borne by the tenant. Let's assume that the insurance premium is 12,000 rubles. and is paid from funds received from the provision of paid services. Expenses for the purchase of fuels and lubricants for August 2015 amounted to 7,080 rubles. (including VAT 18% - 1,080 rubles) (the figures in the example are conditional).

The accountant of an autonomous institution, in accordance with Instruction No. 183n, will make the following accounts:

Amount, rub.

Listed cash to an insurance company

Reflected expenses for compulsory motor liability insurance*

During the insurance year, deferred expenses are included monthly in the current financial result.

(RUB 12,000 / 12 months)

Purchased fuel and lubricants for a rented car

Input VAT reflected

Payment was made to the supplier for purchased fuels and lubricants

Issued fuel and lubricants for a rented car**

* An essential point to which attention should be paid is that in accordance with paragraph 1 of Art. 10 of Federal Law No. 40-FZ, the validity period of a compulsory insurance contract is one year, with the exception of cases for which this article provides for other validity periods of such a contract. Due to this, the expenses of the autonomous institution incurred in reporting period, but related to future periods, should be reflected as deferred expenses.

** Write-off of fuel and lubricants is carried out on the basis waybills, allowing you to determine the regularity of use, as well as the route of the rented cars and the time of their use. According to the Federal Tax Service, to account for expenses on fuel and lubricants when calculating income tax, this document is required (Letter of the Federal Tax Service for Moscow dated April 30, 2008 No. 20-12/041966.1). Tax officials, in Letter No. ШС-37-3/15988@ dated November 22, 2010, also insist on issuing waybills.

Let us briefly formulate the main conclusions:

  1. An institution that rents a vehicle from an individual (including its employee) and pays him rent is recognized as a tax agent for personal income tax.
  2. From the amount of rent for the property used insurance premiums no need to pay.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by authorities state power(state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application.”

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund."

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases.”

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

A car is a resource that is difficult for any entrepreneur or organization to do without. But in some types of business it is not needed all the time, so it is not always advisable to purchase it as a property. In such cases, renting will help. Most often, such an agreement is concluded with an individual, usually an employee. You can also rent from an organization.

Let's consider how to correctly reflect the financial consequences of a car lease agreement in accounting, as well as how they are reflected in taxation.

Rights and opportunities of a vehicle lessee

Vehicle rental- this is the conclusion of an agreement according to which the said car is provided for temporary use by its owner in favor of the lessee (Article 34 of the Civil Code of the Russian Federation). The purposes for using the machine are not specified; naturally, by default they should not be illegal.

A type of lease is chartering– an agreement for the use of transport together with the crew (driver).

A person of any status can act as a car lessor:

  • physical;
  • legal;
  • individual entrepreneur.

The car hirer, with the consent of the lessor, can enter into a gratuitous agreement or a loan agreement. If an employee’s car, which he himself drives, is used for the needs of an organization, the company compensates him for the costs.

All possible options leases - bareboat hire, charter, free rental, loan or compensation - are reflected differently in accounting and affect the tax burden.

Car rental agreement

Civil Code of the Russian Federation in Art. 606 allows you to provide your property, including a motor vehicle, for temporary use or ownership and formalize this with an appropriate agreement. Since a car is movable property, there is no need to notarize or register such an agreement with the state.

IMPORTANT! It does not matter for what period and with what features the lease agreement is concluded - it must be drawn up exclusively in writing.

Validity periods such an agreement may be limited, but more often they are not prescribed, and the validity period remains indefinite (Article 610 of the Civil Code of the Russian Federation).

Rent a vehicle with crew (freight) provides on the part of the lessor not only the provision of a car, but also the provision of management, repair, maintenance, storage, etc. services. (Article 632 of the Civil Code of the Russian Federation).

Crew members are representatives of the lessor - its employees. For the duration of the contract, they will be required to carry out the lessee's instructions regarding the commercial use of the rented vehicle. The specifics of payment for their services are set out in the contract: if this clause is omitted, by default, the crew members are paid by the lessor, since he is their employer.

Rent a car without a crew does not provide for the provision of additional services; only the car itself is provided for use (Article 642 of the Civil Code of the Russian Federation).

PLEASE NOTE! If an employer has entered into a car rental agreement with its employee, this means that the car is hired without a crew, because the employee cannot be his own employer.

Accounting for car rental transactions

To reflect in accounting the funds associated with renting a car, you need a primary documentary basis. This is recognized as an acceptance certificate - a document indicating the transfer of the vehicle for use by the lessee. It must include:

  • make and model of the car;
  • its mileage at the time of transfer;
  • the value of this asset;
  • technical inspection data;
  • number of the lease agreement signed by the parties.

The rented car is registered by the accountant in off-balance sheet account 001 “Leased fixed assets”, from which it will be written off at the end of the lease term and returned back to the owner. It cannot be placed on the balance sheet of account 01 “Fixed Assets”, since it is not acquired as property. For the same reason, depreciation is not charged.

Finances that accompany the rental process will be reflected in the accounts relating to the activities carried out by the organization in the debit of the accounts:

  • 20 “Main production”;
  • 23 “Auxiliary production”;
  • 25 “General production expenses”;
  • 26 “General business expenses”;
  • 29 “Service industries and farms”;
  • 44 “Sales expenses”.

Examples of postings for a tenant:

  • debit 20 (44), credit 76 “Settlements with various debtors and creditors” – rent for the use of the vehicle has been accrued;
  • debit 76, credit 68 “Calculations for taxes and fees” - deduction from the payment amount for movable property that is rented from an individual;
  • debit 76, credit 50 “Cashier” (51 “Current account”) – transfer of funds for the use of rented transport.

Examples of postings for the lessor:

  • debit 76, credit 91.1 “Other income” - accruals of rental payments for a car are reflected;
  • debit 51, credit 76 – receipt of funds as payment for car rental.

The lessor remains the owner of the asset - movable property, which is accounted for in a special subaccount of account 01. He continues to charge normal depreciation on it: debit 20 “Main production”, credit 02 “Depreciation of fixed assets”.

If the owner of the car is an employee of the employer

The lease agreement is concluded in the form of “without crew”. Unless the parties agree otherwise, the employee - the owner of the car - only pays for the technical inspection. The remaining payments are made by the tenant himself, namely:

  • insurance;
  • parking;
  • refueling;
  • repair;
  • compensation for the use of a personal car for business purposes - rent under the contract.

For an organization or individual employer, these payments are expenses, that is, funds taken into account for tax purposes. To reduce the tax base, they must be supported by payment documents (receipts from gas stations, a copy of an insurance card, etc.). Accounting is similar to that described above, with a few nuances.

NOTE! If the lease agreement is concluded with your own employee, then instead of account 76, account 73 “Settlements with personnel for other operations” should be used.

Example of transactions for renting an employee's car:

  • debit 0001 – acceptance of the employee’s car for off-balance sheet accounting at the cost determined by the contract;
  • debit 26, credit 73 – charging for the use of the employee’s car;
  • debit 73, credit 68 - withholding personal income tax from an employee who received income - rent;
  • debit 73, credit 51 – transfer of rent to the employee minus income tax on the card;
  • debit 10, credit 60 – accounting for fuel and lubricants (by receipt, without tax);
  • debit 19, credit 60 – for fuels and lubricants;
  • debit 68, credit 19 – VAT deduction;
  • debit 26, credit 10 – fuel write-off;
  • debit 90, credit 26 – accounting for other expenses;
  • 001 – return of the car to the employee.

Tax issues of vehicle rental

It is necessary to take into account the nuances of calculating VAT and income tax associated with rented vehicles.

Bareboat charter

VAT is accepted by the tenant for deduction if the following conditions are met:

  • the lessor presented invoices with allocated VAT;
  • the car is used for activities subject to this tax;
  • There is an acceptance certificate for the car.

Income tax from car rental is taken into account on the last day of the reporting period for this tax. In other words, rental payments as expenses reduce the tax base. They are included in “Other production and sales expenses” if the organization uses the accrual method.

Personal income tax is deducted from an employee if he rented a car to his employer, who is himself his tax agent. He deducts 13% from the rent received. If a personal car is leased to another organization, and not to your superiors, the “native” employer must contribute 13%.

Charter with crew

The owner of the car that the company has chartered maintains it himself and bears the associated expenses, because in fact he, as it were, temporarily becomes an employee of the company. It, in turn, pays rent on time and most often pays for fuel costs, because without it the car will not be able to function. These costs form the basis for accounting for the tax base.

VAT is paid according to the same scheme as when renting without a crew.

Personal income tax at the usual rate 13% is withheld only if the car is owned to an individual. If it is owned by an organization, personal income tax is not paid on the driver’s salary. The same applies to insurance premiums - they are withheld only when renting from individuals.

Income tax, if the owner of the car is an individual, is divided into two groups: the cost of renting a car and the cost of paying for driver services. Lease payments are taken into account in the same way as if the owner is a legal entity or the car is rented without a crew. But the driver’s fee can be recognized as an expense in different ways:

  • if the driver is not an employee of the organization, these will be labor costs;
  • if the owner of the car works for a company and “drives” it in his free time, this will be “other expense for sales and production.”

Today, the practice of renting a car is becoming increasingly popular. Such a transaction is documented, and the Civil Code provides for the conclusion of two types of agreements - a rental agreement for a vehicle with and without a crew (possibly a charter agreement). Accordingly, obligations can be solely for the provision of a vehicle, or as part of the services provided by the crew.

At the same time, it is important to understand the main difference - renting a vehicle retains responsibility for the technical operation and safety of third parties with the lessee, while renting a crew - with the lessor.

A transport lease agreement is a document that has absolute legal force, regulated not only by the Civil Code, but also by Transport Charters and Codes.

Trucks and vehicles intended for the transport of passengers and luggage are the objects of the Agreement. The rent is called freight. There are no restrictions on the duration of the contractual relationship.

Under a temporary charter agreement, the lessee is provided with a vehicle, and services for its management and technical operation can also be provided.

Regardless of this, a rented car requires:

  • Responsible attitude towards oneself and high demands on the professionalism of specialists performing driving or maintenance;
  • Exclusively intended use – cargo or passenger transportation (depending on what the contract implies);
  • Division of responsibility between the tenant-lessor, the driver and the owner of the vehicle.

Often, a time charter agreement is terminologically equated to a transport rental agreement. However, these concepts have significant differences.

A charter agreement (or charter) can only apply to the temporary rental of a vehicle without a crew and a maintenance team, that is, the definition of “Vehicle rental” is broader and more capacious. By the way, when renting a vehicle with a crew, specialists are subject to double subordination - they are managed by both the lessee and the lessor.

Contents and sample agreement

The content of the agreement governs the rights and obligations of the parties. In particular, it details who operates the vehicle, its maintenance, repairs, who bears commercial expenses (fuels and lubricants, spare parts, wages for drivers and technical workers, etc.), who is responsible for safe operation and obtaining insurance.

In a crew lease agreement, the lessor bears responsibility and costs for:

  • technical condition;
  • pays for crew services;
  • pays for insurance independently.

And the tenant bears the costs associated with fuel and lubricants and losses specified in the clauses of the contract. The lessee can also enter into agreements with third parties or sublease the vehicle, if this does not contradict the terms of the agreement.

In a bareboat lease agreement, the lessee:

  • bears all expenses for those. condition;
  • pays for all repair work;
  • hires a crew or drives the vehicle independently;
  • has the right to sublease.

The contract must also clearly define who will compensate for damage that may occur during the rental process. The more detailed all the rights and obligations are stated, the simpler the process of regulating the relationship between tenants and landlords will be.

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