Example of equipment leasing

[Mimaktsa10]

Let's say we have the following information about a business:

The entrepreneur has 13 years of experience. Previously, he applied a single tax on imputed income, then switched to a patent. It is also possible to combine it with a simplified taxation system (STS).

At the moment, in addition to real estate, the individual entrepreneur owns two tractor units and two semi-trailers.

During the cold season, the transport runs around Yakutia. In the summer, various cargo transportations are carried out. In the off-season, the equipment is repaired or stored in a warehouse.

One of the trucks was purchased 10 years ago and needs to be replaced urgently.

The individual entrepreneur cameroon email list contacted a seller from his region and received a commercial offer for a truck tractor worth 10,200,000 rubles, including VAT. The expected delivery time is one month.

The seller himself took on the search for a leasing company, and the entrepreneur agreed to the proposed terms. The seller provided the available information to the leasing company, after which its representative discussed the terms of the transaction with the individual entrepreneur by phone and sent a list of documents required for the execution of the preliminary agreement by e-mail.

Package of documents:

request for a commercial offer, consent to the processing of personal data (according to company forms);

IP passport – main spread, page with registration;

a certificate from the bank on the turnover of the current account for the last 12 months;

copy of the patent. For individual entrepreneurs on the simplified tax system, a declaration for the last reporting year is requested.

Package for registration of documents in leasing

Source: shutterstock.com

Since the offices of the individual entrepreneur and the leasing company are located in different cities, and the owner does not have time to deal with the documentation, the leasing company manager prepared a request and consent, which then only need to be signed. Email and messenger were used for communication.

The following terms of the leasing transaction were presented:

leasing term – 36 months;

advance payment – ​​10%;

type of payments – annuity, that is, equal amounts at equal intervals of time;

commission – 35,000 rub.;

annual price increase – 7.92%;

lease agreement amount with VAT – RUB 12,928,354.

Over the next three years, each month the lease payment will be 330,787 rubles, including VAT. An increase in the payment amount is allowed - in this case, further payments will be adjusted. The entire amount can be repaid early no earlier than in 6 months.

In addition, annual insurance premiums are required. In total, for the entire period, they will amount to 200,000 rubles. Insurance is not included in the monthly payments so that VAT is not charged on it.

The security service contacted the individual entrepreneur to verify the data. Its employees asked several questions regarding the areas of use of the equipment and business contacts.

Having convinced himself of the entrepreneur's reliability, the leasing company sent him a file of the preliminary agreement. The entrepreneur carefully studied the printed document and signed it. Then both parties scanned the agreement and sent it to each other by e-mail, and the entrepreneur sent the paper version to the lessor by registered mail. Then he paid an advance of 10%, which should immediately be credited to the seller's account.

When the truck is delivered to the lessor, the latter will personally meet the entrepreneur and, after signing the main contract and other documents, hand over the equipment to him. The first payment must be made after a month.

The preliminary agreement contains the main characteristics that the equipment provided must have. The entrepreneur was extremely interested in the truck having specific characteristics, so he insisted that the preliminary agreement contain the most detailed description of the object, including the color and equipment of the cabin. The leasing company immediately reflected all the parameters reported by the seller in the "Leasing Subject" clause of the agreement.