If you work in Yandex taxi as a tax office. Taxation of taxi fleet income in cooperation with Yandex taxi. What about settlements with drivers – individuals?

To start a successful business, you first need to decide on the type of activity that will generate income. Passenger transportation is considered one of the most profitable ones. Almost all residents of our country use taxi and other transport services. This is an indispensable way to solve the problem of getting to the right place on time, when your car breaks down, time is running out, or in other situations. But to start such a business, it is worth determining what tax for individual entrepreneurs in 2019 is due for taxi activities.

The first stage of the taxi business

To open a taxi business, you must obtain a license. This is the first step towards transporting passengers. A license must be issued for all cars that the individual entrepreneur plans to use for taxis. The issuance is carried out by the responsible government bodies, which may be called differently in each region.

You will also have to pay for a license in 2019 to operate a taxi in each region differently. The period for which this document-permit for motor transport services is issued is the same for everyone. A license is issued for a minimum of 5 years. That is, those who just want to try what being a taxi driver is like will not be able to officially open an individual entrepreneur for transporting passengers for just a month or two.
To obtain a taxi license, you must provide:

certificate of assignment of TIN;
extract from the Unified State Register of Individual Entrepreneurs;
leasing agreement, if any;
vehicle registration document;
a completed application in the prescribed form.

Requirements for car and driver:

car after technical inspection;
The driver has held a license for at least 3 years before applying for a license.

After submitting a package of documents, the license is issued within 30 days.

What type of taxation can I choose?

An entrepreneur who transports passengers in a taxi service is the same individual entrepreneur for the tax authorities as all others, but only with a certain OKVED code (OK 029-2014. ed. 2), namely 49.32 with the decoding “Taxi activities”. That is why taxi drivers, in order to open a business, can choose their type of taxation.

According to tax legislation, individual entrepreneurs have the right to pay taxes according to the following systems:

OSNO is the main one, which involves paying 13% of your personal income tax plus 18% of VAT to the country’s budget. This is the basic accrual and payment method, but it is considered the most labor-intensive in the accrual process, and you will also have to pay more.
UTII is a single tax on imputed income. The amount to be paid when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered to a given individual entrepreneur. At the same time, entrepreneurs can pay UTII by taxi not in all regions. Important: in 2018, UTII was extended until 2021.
PSN is a tax payment system that operates on the basis of a purchased patent. It can become a profitable alternative to UTII in those regions where it is not available for transporting passengers. The amount of this tax, namely the cost of the patent, also depends on the number of taxi cars the individual entrepreneur has.
The simplified tax system is a simplified tax payment system. The amount can be calculated according to two schemes at the entrepreneur’s choice and amount to either 6% of the amount of income or 15% of the difference between profits and expenses.

More information about the taxi driver license: video

What type of taxation is most beneficial?

In order to choose the right tax system for an individual entrepreneur who in 2019 decided to open a business and will be engaged in transporting passengers by taxi, it is necessary not only to calculate how much he will pay to the state budget from his profits, but also to take into account the documentation for filling out and reporting to the tax authorities control.

OSNO is considered completely impractical for taxi driver entrepreneurs. In addition to income tax and VAT amounts, it is necessary to constantly record all financial transactions. That is, each income and expense will need to be confirmed accordingly. It is almost impossible to do this without accounting experience, which in turn will incur salary costs.

UTII is practiced by many individual entrepreneurs who transport passengers by taxi. But there are some restrictions on the possibility of switching to this type of tax payment:

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
Individual entrepreneurs who use no more than 20 vehicles to carry out their business activities can apply UTII.

The calculation of UTII is carried out in accordance with the norms of the Tax Code of the Russian Federation, Art. 346.27. The formula for finding out how much you need to pay is as follows:

Basic yield (Implied income)*number of seats*deflator coefficient*15%*adjustment coefficient, where

basic yield for motor transport services is equal to 6000 rubles,
seat- This is a place for passengers to sit. Their number is established in the vehicle manufacturer’s technical passport or can be determined by the responsible state technical supervision authorities. For a taxi, 4 seats are considered.

The deflator coefficient for 2017 is 1.798. The adjustment coefficient is set in the region of registration of the individual entrepreneur and can be from 0.005 to 1.

That is, entrepreneurs who provide services for transporting passengers by taxi must pay from several rubles per month if the adjustment factor is at the lowest level. But at the same time, UTII also has its downsides:

reporting is submitted quarterly;
it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you yourself are an entrepreneur and a driver at the same time;
UTII is valid only until 2021.

Although for those who use hired workers, it is the single tax that is optimal in the taxation system.

PSN also has a number of advantages. But at the same time, how much to pay in this case also depends on the amount of transport that is used to conduct business. The cost of a patent is calculated not just for one individual entrepreneur, but taking into account the possible profit for each machine. In addition, if an entrepreneur uses hired employees, then under PSN there cannot be more than 15 people.

The most optimal for taxi driver entrepreneurs is the simplified tax system. This is due to its following advantages:

You need to pay only 6% of income or 15% of the difference between profits and expenses; in this case, the entrepreneur himself chooses how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all individual entrepreneurs.

When comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. If you have questions, it is better to seek advice from tax authorities so as not to lose later.

Do taxi drivers need CCT?

The legislation of the Russian Federation stipulates that individual entrepreneurs must use cash register systems in their work. But for entrepreneurs who transport passengers, work without it is allowed. Although this does not mean at all that there is no need to prepare documents when receiving money from a client. This must be taken into account for those who plan to open an individual entrepreneur.

An entrepreneur who provides passenger transportation services must provide passengers with strict reporting forms. There is no set form for taxi drivers yet. But there are mandatory details that must be present on the document:

name, series and number of this form for payment for taxi services;
client name;
date of registration;
service price;
details of the authorized person from the individual entrepreneur.

The stamp can be placed using a taximeter, a device that carries out all the taxi driver’s calculations and can issue a receipt.

Responsibility for failure to comply with the requirements for issuing BSO is provided:

deprivation of the right to apply preferential tax systems;
a fine of 1,000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on individual entrepreneurs.

Therefore, it is better to follow all the rules so as not to reduce your income and not pay extra. In general, entrepreneurship in the field of passenger transportation is a fairly profitable business that can be pursued in 2019.

No similar entries found.

Due to the peculiarities of tax legislation, Uber and Yandex.Taxi cannot pay money directly to drivers, so they are forced to do it through intermediaries. It is possible that in the future taxi services will come up with a way to pay money directly to drivers, then partners will not be needed. If you are a partner of Uber and Yandex.Taxi and do not know how to correctly pay taxes on your activities, paid consultations are available for partners, including on tax issues. Do drivers pay taxes when working for Uber and Yandex.Taxi? As the third and main participant in the taxi system, drivers, of course, must pay taxes on their income in Uber and Yandex.Taxi. In fact, in Russia there is absolutely no real convenient platform that would allow drivers to calmly and painlessly pay taxes on their income from working as a taxi.

About the business risks of taxi aggregator partners

Also, before becoming an authorized partner of Yandex Taxi, it will not be amiss to know that all financial calculations can be carried out on a special terminal, which will significantly save not only time, but also fuel. Cooperation on a personal car As mentioned above, only legal fleets can connect to the service, but it is possible to work with the program for solo drivers.

Before becoming a partner of Yandex Taxi with your car, let’s outline the main advantages of this enterprise. The service provides the opportunity to work as a taxi driver at a time convenient for the driver, both in his own and in a rented car, and without any arbitrators.

Also, one of the undeniable advantages of the service is constant and numerous (for large cities) orders.

Cooperation with Yandex.taxi

Go to the official website of the service https://driver.

You need to provide the following information about the taxi fleet:

The officially registered name of the park.
City of location or all cities.
Your full last name, first name and patronymic.
Telephone number for contact.
Email is optional.
Number of all cars.

Don't forget to check the box next to your consent to the processing of personal data. 2 How to become a Yandex.Taxi partner for one driver The Yandex service, contrary to popular belief, does not directly provide work to the driver: it only provides you with a place in one of its partners’ taxi fleets. Therefore, by concluding an agreement with the company, you can get employment in any passenger transport company, even without a personal car.

How to pay taxes in uber and yandex.taxi

Let me add that your question is not the first, I also recommend that you read the lawyers’ answers to the following similar questions: https://pravoved.ru/question/1437133/ https://pravoved.ru/question/1541299/ https://pravoved.ru /question/1403123/ https://pravoved.ru/question/1291770/ https://pravoved.ru/question/1512606/ If something remains unclear, more detailed oral or written consultation on the most optimal scheme for working with Yandex taxi/ You can always get Uber/Gett, as well as all the necessary documents with examples from practice (including examples of tax documents, tax responses to requests from taxi aggregator partners) by contacting me in the chat (the “chat” button next to the account photo).

How to become a Yandex Taxi partner? requirements for connecting to Yandex Taxi

There you can also use the all-inclusive service - you paid and they will do everything themselves: license, individual entrepreneur, connection to the Yandex Taxi service. Also, before becoming a Yandex Taxi partner, you should know that some conditions of cooperation with the driver also apply to the condition of his car.
Car requirements:

a foreign car not older than three years;
the presence of any device on the Android, iOS or Windows platforms that support the Yandex Taxi application;
driving license of category “B”;
certificate of registration of the vehicle;
presence of at least five online drivers (for taxi companies);

Once all the requirements have been met and the documents have been properly completed, you can safely begin work.

Your dream job - how to become a Yandex.taxi partner

In addition, the passenger can pay the driver with a bank card or using electronic money, which is very convenient (no need to stop at an ATM on the way to withdraw cash). How to connect to the service Before becoming a Yandex Taxi partner in Yekaterinburg, St. Petersburg, Moscow or any other large city should be aware that connecting directly to the service is very difficult. One of the main requirements of the service is its own and legal fleet of vehicles.

Attention

But there is one “but” in this matter. If you establish cooperation with one of the major taxi services, you will be able to gain access to all the privileges of the service. For now, you can become an official partner of Yandex Taxi for free, that is, no investment is required on the part of the driver.

You are guaranteed to receive regular orders, and for using the service you will pay minimal interest.

How to properly conduct taxation when working with Yandex taxi?

The driver comes to your office and signs an agency agreement there - I think everything is clear here. The contract states that you are an agent and states your remuneration. 2.

Info

An agreement can be concluded by exchanging scans, if, for example, you connect drivers from other cities. That is, you send a scan of the contract you signed, the driver prints it out, signs it on his part and sends it back to you.

In this case, the contract states that it is concluded by exchanging scans. 3. Offer agreement. This method is now gaining the greatest popularity among Uber/Yandex taxi/Gett partners - you place an offer agreement on your website, it specifies all the terms of cooperation. Then, when the driver registers on your website, he puts a mark indicating his agreement with the terms of the offer, and from the moment of registration the contract between you is considered concluded.

Taxi in law

To receive money from Yandex.Taxi without intermediaries, you need to become an individual entrepreneur. We will explain everything and help with registration. Submit your application

you are your own boss and work only for yourself,
your income is officially confirmed, which means that contributions to the pension fund are made from it and you can get the necessary certificate to obtain a loan, mortgage or visa,
you immediately receive everything you have earned and do not wait for the money to be transferred to you.

What should be done?

Come to the Moscow Yandex.Taxi center.

Our address: Leningradsky Prospekt, 37 A, building 14, building 1. We are waiting for you on weekdays, from 10:00 to 18:00. There is no need to register in advance. Take with you: - passport, - green pension insurance card (SNILS), - license and car registration certificate (if you are the owner), 2.

Connecting IP to Yandex. taxi in 2018

On my own behalf, I will add that all the partners of these aggregators, who have already figured out the most optimal and safe scheme of work, work under an agency agreement and no one pays taxes for drivers, while everyone calmly reports to the tax office and no questions arise from the tax office, the tax is all They pay only from their remuneration. I personally wrote several requests to various local tax authorities in different regions and on this issue there was always the same answer - you pay taxes only on the amount of your agency fee, you do not pay taxes for drivers. (they themselves must file 3 personal income taxes and pay a 13% tax on income, but this no longer concerns you).

How to become a Yandex.taxi partner

Good afternoon. Edward. The best option is to conclude an agency agreement with drivers (Article 1005 of the Civil Code of the Russian Federation), now all partners of the Yandex taxi/Uber/Gett aggregators are already working according to this scheme, who have figured out the most optimal scheme for the work of a taxi aggregator partner. You enter into an agreement with drivers as individuals. persons, to work with them under an agency agreement, they do not need to register an individual entrepreneur.

The most important thing for working with drivers is a well-drafted agency agreement, which will allow you to: 1. Pay tax only on the amount of your agency fee and not pay tax on the drivers’ money that goes to your account and which you then transfer to the drivers.

2. Do not pay taxes and fees for drivers when transferring funds to them, that is, do not act as a tax agent for drivers. Let me note that there are 3 forms of concluding an agency agreement: 1.
From Yandex.Taxi you get a large customer base and regular orders, equipment for receiving notifications from a satellite, and the ability to accept payments in cash and non-cash.

To submit an application, go to the company’s official website and select the “How to become a driver” link.

Enter the following personal information:

Full name, surname, patronymic.
Your contact phone number, which is always available.
City of work.
Check the box to indicate whether you are ready to work on your vehicle.
Accept the terms of the offer.

Check the entered data and click on the “Submit Application” button. Thus, becoming a Yandex.Taxi partner is much easier than it seems at first glance. You just need to fill out a form and undergo a short oral interview, after which you can proceed to the preparation of documents and contracts.
Taxi is one of the most popular services in both large cities and small towns. If you look at the entire process of calling a car from the outside, you can see that the client spends quite a lot of time on such a seemingly simple procedure. First, he needs to call a free dispatcher, then explain where (and sometimes how) to get there, and this takes up the lion’s share of precious time. It very often happens that a free car is idle some three hundred meters from the client, but the customer is forced to wait for another car from a neighboring area. This is a big inconvenience not only for the client, but also for the taxi service itself. To avoid such problems, you can connect to special online services that will greatly facilitate the entire process.

The first stage of the taxi business

certificate of assignment of TIN;
extract from the Unified State Register of Individual Entrepreneurs;

Requirements for car and driver:

car after technical inspection;

allowed for all individual entrepreneurs.

Do taxi drivers need CCT?

client name;
date of registration;
service price;

The first stage of the taxi business

You will also have to pay for a license in 2018 to operate a taxi in each region differently. The period for which this document-permit for motor transport services is issued is the same for everyone. A license is issued for a minimum of 5 years. That is, those who just want to try what being a taxi driver is like will not be able to officially open an individual entrepreneur for transporting passengers for just a month or two.

To obtain a taxi license, you must provide:

certificate of assignment of TIN;
extract from the Unified State Register of Individual Entrepreneurs;
leasing agreement, if any;
vehicle registration document;
a completed application in the prescribed form.

Requirements for car and driver:

car after technical inspection;
The driver has held a license for at least 3 years before applying for a license.

After submitting a package of documents, the license is issued within 30 days.

What type of taxation can I choose?

According to tax legislation, individual entrepreneurs have the right to pay taxes according to the following systems:

OSNO is the main one, which involves paying 13% of your personal income tax plus 18% of VAT to the country’s budget. This is the basic accrual and payment method, but it is considered the most labor-intensive in the accrual process, and you will also have to pay more.
UTII is a single tax on imputed income. The amount to be paid when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered to a given individual entrepreneur. At the same time, entrepreneurs can pay UTII by taxi not in all regions. Important: in 2018, UTII was extended until 2021.
PSN is a tax payment system that operates on the basis of a purchased patent. It can become a profitable alternative to UTII in those regions where it is not available for transporting passengers. The amount of this tax, namely the cost of the patent, also depends on the number of taxi cars the individual entrepreneur has.
The simplified tax system is a simplified tax payment system. The amount can be calculated according to two schemes at the entrepreneur’s choice and amount to either 6% of the amount of income or 15% of the difference between profits and expenses.

More information about the taxi driver license: video

What type of taxation is most beneficial?

In order to choose the right tax system for an individual entrepreneur who in 2018 decided to open a business and will be engaged in transporting passengers by taxi, it is necessary not only to calculate how much he will pay to the state budget from his profits, but also to take into account the documentation for filling out and reporting to the tax authorities control.

UTII is practiced by many individual entrepreneurs who transport passengers by taxi. But there are some restrictions on the possibility of switching to this type of tax payment:

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
Individual entrepreneurs who use no more than 20 vehicles to carry out their business activities can apply UTII.

The calculation of UTII is carried out in accordance with the norms of the Tax Code of the Russian Federation, Art. 346.27. The formula for finding out how much you need to pay is as follows:

Basic yield (Implied income)*number of seats*deflator coefficient*15%*adjustment coefficient, where

the basic profitability for motor transport services is 6,000 rubles,
a seat is a place for passengers to sit. Their number is established in the vehicle manufacturer’s technical passport or can be determined by the responsible state technical supervision authorities. For a taxi, 4 seats are considered.

The deflator coefficient for 2017 is 1.798. The adjustment coefficient is set in the region of registration of the individual entrepreneur and can be from 0.005 to 1.

reporting is submitted quarterly;
it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you yourself are an entrepreneur and a driver at the same time;
UTII is valid only until 2021.

Although for those who use hired workers, it is the single tax that is optimal in the taxation system.

The most optimal for taxi driver entrepreneurs is the simplified tax system. This is due to its following advantages:

You need to pay only 6% of income or 15% of the difference between profits and expenses; in this case, the entrepreneur himself chooses how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all individual entrepreneurs.

When comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. If you have questions, it is better to seek advice from tax authorities so as not to lose later.

Do taxi drivers need CCT?

name, series and number of this form for payment for taxi services;
client name;
date of registration;
service price;
details of the authorized person from the individual entrepreneur.

The stamp can be placed using a taximeter, a device that carries out all the taxi driver’s calculations and can issue a receipt.

Responsibility for failure to comply with the requirements for issuing BSO is provided:

deprivation of the right to apply preferential tax systems;
a fine of 1,000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on individual entrepreneurs.

How to pay taxes in Yandex.Taxi

Who pays taxes and how much when working in Yandex.Taxi

The work system in Yandex.Taxi includes many parties - these are drivers, partners, and the taxi services themselves. At the same time, understanding the specifics of taxes is not so easy: who should pay and how much. The information on this page is constantly updated with feedback from readers. Write what you think about taxes in Yandex.Taxi, your opinion will help improve the content of this page.

Who exactly pays taxes in Yandex.Taxi

Firstly, taxes are paid by the taxi system itself - Yandex.Taxi. They pay all taxes on their operating activities in Russia, including VAT on the technical commission, that is, on Yandex.Taxi income.

Secondly, taxes on their activities are paid by Yandex.Taxi partners, that is, companies that connect drivers to taxi systems. Due to the peculiarities of tax legislation, Yandex.Taxi cannot pay money directly to drivers, so they are forced to do it through intermediaries. It is possible that in the future taxi services will come up with a way to pay money directly to drivers, then partners will not be needed.

If you are a Yandex.Taxi partner and do not know how to correctly pay taxes on your activities, paid consultations are available for partners, including on tax issues.

Video - taxes when working in Yandex.Taxi

Do drivers pay taxes when working in Yandex.Taxi?

As the third and main participant in the taxi system, drivers, of course, must pay taxes on their income to Yandex.Taxi. In fact, in Russia there is absolutely no real convenient platform that would allow drivers to calmly and painlessly pay taxes on their income from working as a taxi.

Thus, it turns out that drivers are looking for opportunities to connect to taxi services at a minimum affiliate commission, for example, 5%, but at the same time they are not at all ready to pay taxes on their income. If the driver paid additional tax on his low earnings, working in a taxi would become extremely unprofitable for him. We discuss this issue in more detail on the page - how partners pay Yandex.Taxi drivers. Your thoughts and comments are welcome.

Feedback from drivers about paying taxes when working in Yandex.Taxi

Do you have a question about working in Yandex.Taxi or is there something you don’t understand? Ask your question in the comments. I will answer in 60 seconds!

This page is about taxes when working in Yandex.Taxi

IP Taxi: taxation in 2018

The first stage of the taxi business

To obtain a taxi license, you must provide:

certificate of assignment of TIN;
extract from the Unified State Register of Individual Entrepreneurs;
leasing agreement, if any;
vehicle registration document;
a completed application in the prescribed form.

Requirements for car and driver:

car after technical inspection;
The driver has held a license for at least 3 years before applying for a license.

After submitting a package of documents, the license is issued within 30 days.

What type of taxation can I choose?

According to tax legislation, individual entrepreneurs have the right to pay taxes according to the following systems:

OSNO is the main one, which involves paying 13% of your personal income tax plus 18% of VAT to the country’s budget. This is the basic accrual and payment method, but it is considered the most labor-intensive in the accrual process, and you will also have to pay more.
UTII is a single tax on imputed income. The amount to be paid when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered to a given individual entrepreneur. At the same time, entrepreneurs can pay UTII by taxi not in all regions. Important: in 2018, UTII was extended until 2021.
PSN is a tax payment system that operates on the basis of a purchased patent. It can become a profitable alternative to UTII in those regions where it is not available for transporting passengers. The amount of this tax, namely the cost of the patent, also depends on the number of taxi cars the individual entrepreneur has.
The simplified tax system is a simplified tax payment system. The amount can be calculated according to two schemes at the entrepreneur’s choice and amount to either 6% of the amount of income or 15% of the difference between profits and expenses.

More information about the taxi driver license: video

What type of taxation is most beneficial?

UTII is practiced by many individual entrepreneurs who transport passengers by taxi. But there are some restrictions on the possibility of switching to this type of tax payment:

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
Individual entrepreneurs who use no more than 20 vehicles to carry out their business activities can apply UTII.

The calculation of UTII is carried out in accordance with the norms of the Tax Code of the Russian Federation, Art. 346.27. The formula for finding out how much you need to pay is as follows:

Basic yield (Implied income)*number of seats*deflator coefficient*15%*adjustment coefficient, where

the basic profitability for motor transport services is 6,000 rubles,
a seat is a place for passengers to sit. Their number is established in the vehicle manufacturer’s technical passport or can be determined by the responsible state technical supervision authorities. For a taxi, 4 seats are considered.

The deflator coefficient for 2017 is 1.798. The adjustment coefficient is set in the region of registration of the individual entrepreneur and can be from 0.005 to 1.

reporting is submitted quarterly;
it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you yourself are an entrepreneur and a driver at the same time;
UTII is valid only until 2021.

Although for those who use hired workers, it is the single tax that is optimal in the taxation system.

The most optimal for taxi driver entrepreneurs is the simplified tax system. This is due to its following advantages:

You need to pay only 6% of income or 15% of the difference between profits and expenses; in this case, the entrepreneur himself chooses how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all individual entrepreneurs.

When comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. If you have questions, it is better to seek advice from tax authorities so as not to lose later.

Do taxi drivers need CCT?

name, series and number of this form for payment for taxi services;
client name;
date of registration;
service price;
details of the authorized person from the individual entrepreneur.

The stamp can be placed using a taximeter, a device that carries out all the taxi driver’s calculations and can issue a receipt.

Responsibility for failure to comply with the requirements for issuing BSO is provided:

deprivation of the right to apply preferential tax systems;
a fine of 1,000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on individual entrepreneurs.

How to pay taxes when working with Uber Taxi?

Hello! I’m interested in the question, maybe someone has already approached you with this.

I am an individual entrepreneur (USN-6%), a partner of the taxi aggregator Uber, drivers connected through me as a partner receive payments for completed orders once a week minus Uber commission (20%) and my 6%. For example, Uber transfers me 20,000 rubles (weekly earnings) for the driver, I keep a commission of 1,200 rubles, and transfer 18,800 to the account of the driver (individual).

Thank you, Best regards, Pavel H.

Lawyers' answers (4)

According to your tax form, you pay tax on all income, 20,000 is how it goes for you, so enter into agreements with drivers so that there are no problems with taxes.

Client clarification

Have a question for a lawyer?

Got it, thanks! What if you draw up an assignment agreement with the drivers to search for orders through Uber, and the income is a commission from the drivers?

Good afternoon, Pavel.

A contract of agency will not work.

All partners of Uber, GETT, Yandex taxi use an agency agreement - this allows you not to pay taxes for drivers (they will have to pay for themselves).

There are tax clarifications on this matter:

Question: On the performance by an individual entrepreneur of the functions of a tax agent for personal income tax when transferring funds under an agency agreement.

Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In connection with the appeal regarding the fulfillment by an individual entrepreneur of the duties of a tax agent when transferring funds to individuals, we inform you that in accordance with the Regulations of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated June 15, 2012 N 82n, the Ministry does not consider appeals regarding the assessment of specific economic situations.
In this regard, to obtain the necessary information on the issue specified in the appeal in accordance with subparagraph 4 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), you should contact the tax authority at your place of residence (registration).
At the same time, we inform you the following.
According to paragraphs 1 and 2 of Article 226 of the Code, tax agents are recognized, in particular, as individual entrepreneurs who are the source of payment of income to the taxpayer, with the exception of income in respect of which the calculation and payment of personal income tax are carried out in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of the Code.
At the same time, an individual entrepreneur is not recognized as a tax agent in relation to funds transferred to individuals under an agency agreement if the individual entrepreneur, acting as an agent under such an agreement, is not the source of income for these individuals.
At the same time, in accordance with subparagraph 1 of paragraph 1 and paragraph 2 of Article 228 of the Code, individuals receiving remuneration from individuals and organizations that are not tax agents, on the basis of concluded civil law agreements, independently calculate the amount of tax payable to the relevant budget in the manner established by Article 225 of the Code.

Deputy Director
Tax Department
and customs tariff policy
R.A. SAHAKYAN
09.11.2015

And at the same time, you will pay taxes only on the amount of your agency fee, that is, if your commission is 6%, then taxes will be calculated only from this 6%, with a simplified tax system of 6% it will be 6% of your commission 6%.

On what amount should I pay tax on 20,000 rubles? or 1200 rub.?

6% of 1200 rubles, that is, the tax will be 72 rubles.

Can I apply an agency agreement with a driver here?

Yes, you can, but only an agency agreement, not a contract of assignment.

Good afternoon. Paul.

I would like to supplement the answer I gave earlier and formulate it in more detail.

The most optimal option is to conclude an agency agreement with drivers; now all partners of the Yandex taxi/Uber/Gett aggregators are already working according to this scheme, who have understood the most optimal scheme for the work of a taxi aggregator partner.

You enter into an agreement with drivers as individuals. persons, to work with them under an agency agreement, they do not need to register an individual entrepreneur.

The most important thing for working with drivers is a well-drafted agency agreement that will allow you to:

1. Pay tax only on the amount of your agency fee and not pay tax on drivers’ money that goes to your account and which you then transfer to the drivers.

2. Do not pay taxes and fees for drivers when transferring funds to them, that is, do not act as a tax agent for drivers.

Let me note that there are 3 forms of concluding an agency agreement:

1. The driver comes to your office and signs an agency agreement there - I think everything is clear here. The contract states that you are an agent and states your remuneration.

2. An agreement can be concluded by exchanging scans, if, for example, you connect drivers from other cities. That is, you send a scan of the contract you signed, the driver prints it out, signs it on his part and sends it back to you. In this case, the contract states that it is concluded by exchanging scans.

3. Offer agreement. This method is now gaining the greatest popularity among Uber/Yandex taxi/Gett partners - you place an offer agreement on your website, it specifies all the terms of cooperation. Then, when the driver registers on your website, he puts a mark indicating his agreement with the terms of the offer, and from the moment of registration the contract between you is considered concluded.

I personally wrote several requests to various local tax authorities in different regions and on this issue there was always the same answer - you pay taxes only on the amount of your agency fee, you do not pay taxes for drivers. (they themselves must file 3 personal income taxes and pay a 13% tax on income, but this no longer concerns you).

There are, of course, cases of additional tax assessments to partners from the tax office; in 2017, the most common cases of additional assessments are the transfer of money to drivers not from a bank account, but by first withdrawing it to your card, and only then transferring money from your card to drivers (the tax office says once withdrawn to your card - this means all the income of the individual entrepreneur), as well as the transfer of money not to the driver himself, but to a third party (at the driver’s request - to his wife/relative, etc., for example, when the driver’s accounts are blocked for debts) without the presence of a corresponding applications from the driver to transfer money at his request to a third party, although in these cases you can fight back if you correctly formulate your position and all transfers to drivers actually took place.

I also note that you will need the following OKVED codes:
1) 49.32
Taxi activities
This group also includes:
- rental of cars with driver
2) 62.09
Activities related to the use of computer technology and information technology, other
This grouping includes:
- other information technologies related to working on a computer, not included in other groups, including: provision of services for restoring a computer after a failure, installation (configuration) of personal computers, installation of software
This group does not include:
- installation of specialized digital and analogue computers, see 33.20;
- development of computer software, see 62.01;
- consulting in the field of computer systems, see 62.02;
- management of computer hardware, see 62.03;
- data processing and hosting, see 63.11

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We were prompted to write this article by constant and regular questions from clients about how to organize a business for a “partner of taxi aggregators” (UBER, Yandex.Taxi, etc.).

- I am an individual entrepreneur, I work as an Uber partner, I have 30 drivers, I take a commission of 5%, I am ready to pay tax only on this 5%, how can I arrange everything legally?

- I have an LLC, we work with 50 drivers, what tax system should I choose?

You can find out the answers to these questions and many others in a special article.

A little history, or why did everything turn out this way?

Large IT companies, which are all taxi aggregators (Yandex.Taxi, Uber, Gett), do not need drivers on staff, because they are not taxi organizations. At the same time, they need to receive remuneration from drivers for orders provided in a timely and guaranteed manner. But how can we uninterruptedly collect small sums of money in each case from hundreds of thousands of drivers? To guarantee the receipt of remuneration, the most reliable method was used - not to collect money, but to close the entire cash flow to yourself (to the aggregator), receive money from passengers yourself, and then distribute it to drivers according to the “divide and conquer” principle. That is why the money goes according to the following scheme: Passenger – aggregator – driver. The aggregator retains its remuneration and pays the rest to the driver.

You can rightly note, where in this chain partner? Yes, we have deliberately not indicated it yet, because in a good way the scheme should be like this. But life turned out in such a way that partners appeared. Here are 2 main prerequisites:

The aggregator needs the recipient of the money (ideally the driver) to be a legal entity or individual entrepreneur. Otherwise, if the driver is just an individual, the aggregator will have tax obligations, which he does not need at all.

Taxi drivers rarely have the status of individual entrepreneurs, not to mention their own LLC. Maintaining these legal forms requires effort and expense, but why would a driver need it?

How to combine these two incompatible requirements? Right! Uber partners are ready to combine incompatible things! Or another aggregator. It is the partners who are entrusted with the responsibilities of providing passenger transportation services, hiring drivers and paying the appropriate taxes for this type of activity. According to the agreement (for example, Uber and a partner), the partner provides passenger transportation services, is required to have the appropriate permits from the authorities, formalizes his own relationships with drivers, etc.

Thus, the conditions have arisen for the emergence of a profitable business for partners: on the one hand, they need to be the counterparty of the aggregator and receive amounts from it, exempting the aggregator from excess taxation. And on the other hand, to provide drivers with a convenient scheme for working with the aggregator, without burdening drivers with difficult actions such as registering an individual entrepreneur and subsequent independent payment of taxes. For this service, partners receive a commission from drivers, at the time of writing this is an average of 5%.

The chain of money movement became like this: Passenger – Aggregator – Partner – Driver

Let’s talk about the size of the commission percentage separately: earlier, two or three years ago, the Partner’s commission rate was higher, and in some places reached 10-15%. With such a commission, the partner could honestly pay the simplified tax system of 6% and at least another 4% remained for him. But competition among partners for drivers gradually brought down the commission size to 5%. The Partner's commission rate has become lower than the income tax rate under the simplified tax system "Income", where, as is known, the rate is 6%. What does this lead to?

In general, the verdict is this: with a commission of 5%, the partner’s business is unprofitable. But a magic cure was found. So that instead of a loss there is a profit again, you need to cut off the “bones”. The main expense is tax, which is what many cut off by the willful decision of the entrepreneur. The tax is declared in a smaller amount than required by law, and with this the problem of tax and turning the business into profit “seems to be” solved. The partner’s business makes money again.

It’s us accountants who say “It seems.” We are convinced that in this way the loss does not go away, and the partner is only borrowing from the state without paying additional tax to the budget. As a result, the entire 5% commission is not profit, it is money borrowed from the state. And the creditor (represented by the Federal Tax Service) can remember about the debt, and over the next three years at any time demand the repayment of this debt, with interest and fines.

Agency agreements with drivers

How do partners survive with such a low commission of 5%? As already discussed above, due to underpayment of taxes. But maybe you can hide behind something, justify your rightness? Yes, the remedy has been found again! This is with a driver. Under such an agreement, the partner acts only as the driver’s agent, and withholds 5% from the driver. This means that the partner’s income is only 5%, and the rest of the money is not his income, but goes in transit to the driver. Accordingly, the tax base is formed only by this 5%, and not by the entire amount received from the aggregator. And with a commission of 5%, you already have a profitable business. Looks like they've covered themselves? Is the problem resolved?

In our opinion, this cover is leaky and unreliable. It is only suitable for an incompetent or lazy tax inspector who simply does not want to collect anything from his partner, although the inspector’s “prey” lies on the surface.

Firstly, there is a contradiction in the documentation of such a scheme of work for partners. Under an agreement with the aggregator, the partner provides passenger transportation services. And according to agreements with drivers, the partner does not provide these services, everything is transferred to the driver. At the same time, the driver is not registered as an individual entrepreneur and has no right to engage in entrepreneurial activity at all (he is not an entrepreneur!). It turns out that no one provides transportation services at all? Miraculously, passengers receive transportation services from unidentified persons? The controllers will definitely not like this.

Secondly, if we go all the way, then why doesn’t the aggregator itself enter into such agency agreements with drivers (not individual entrepreneurs)? Why does he need an extra layer in the form of a partner? The correct answer is because such agreements create tax risks for the party that pays the individual. Payments to individuals must be taxed (personal income tax 13%), you must fulfill the duties of a tax agent: pay taxes, submit reports, etc. Why does the aggregator need this? Well, the partners agree on what to do.

What about settlements with drivers – individuals?

Partner payments to drivers without formalizing a contractual relationship are illegal, and the risk is that during an audit such payments may be recognized as payment of wages to drivers with additional charges of all taxes, penalties and fines.

If it were possible not to pay salary taxes and at the same time make payments directly from Aggregator to Driver, and it would be legal, then why does the aggregator need partners?

STS 6% or 15%?

If you have decided to become a partner in the taxi business, then of two evils it is usually better to choose the lesser - of course 6%. They may object to us: but payments to drivers can be considered expenses, and then it is better to legally pay a tax of 15% on the difference of 5% and sleep peacefully.

If this is done, then in this case payments to drivers must be made exactly as a salary with the payment of all salary taxes. What if you don’t hire drivers? Then what consumption should you show? It turns out that you have to give 15% of the entire amount of income. But then only 6% is better. However, there are options when a 15% simplified tax system is suitable, but this is if you have something to show in the form of consumption: gasoline, car rental, repairs, etc.

Are there other tax systems?

Yes, for example, the patent tax system. Here, the amount of tax paid is fixed and depends only on the number of cars used. The amount of income does not affect the amount of tax paid. Accordingly, with a sufficiently high income, a patent may be more profitable than the simplified tax system of 6% and vice versa. Each region has its own patent system rates.

In some regions, taxi services are subject to the taxation system in the form of UTII. Here, the amount of tax depends on the number of seats in cars used to transport passengers. The amount of income received does not affect the amount of tax paid. UTII can be more profitable than a patent, since with UTII, unlike the patent system, the amount of tax can be reduced by the amount of insurance premiums paid by the entrepreneur. In each region, the tax is calculated based on the basic profitability established in that region and the corresponding coefficients.

LLC or individual entrepreneur?

IP is easier. An individual entrepreneur can choose the simplified tax system of 6%, pay this tax and dispose of the remaining 94% of the proceeds at his own discretion. There is no need to document the further use of these funds anywhere; the law does not require this.

In the case of an LLC, after paying the same tax, the remaining 94% is owned by the LLC. The LLC can use them in any legal way, but must document any subsequent movement of these funds, i.e. lead .

Are there any difficulties in interacting with banks?

If a partner’s business scheme involves the regular receipt of large sums of cash from his current account or regular transfers to the accounts of individuals without paying any “salary” taxes, then there is a high risk that the bank will be interested in the ongoing operations, motivating its actions with anti-money laundering Law 115-FZ. In this case, the entrepreneur will be asked to provide supporting documents on which the payments are based, and this is not so bad. There are frequent cases of bank accounts being blocked.

Is it possible to build an honest taxi business in partnership with an aggregator?

Of course you can! You just need to declare and pay legally established taxes on time and in full. For example, we have clients who pay tax on the entire amount of income that goes into their account and do not have hired drivers. And everything is legal with them.

For partners who are only an intermediary between the aggregator and drivers, there is a choice of different options from legal (and expensive in terms of taxes) to profitable (decide not to pay taxes at all, let’s keep silent about legality).

The most profitable and at the same time legal way to work with the aggregator is for those partners who are both a driver and a partner, and do not have other drivers. Those. in a scheme where “partner = driver”. The partner actually and effectively provides passenger transportation services, as provided for in the agreement with Uber. There is also no need to pay salaries to drivers, because there are none and, accordingly, there are no salary taxes.

Or, on the other hand, drivers need to register their individual entrepreneurs and become partners of aggregators themselves.

How to work correctly with Yandex taxi partners for tax purposes

Provision of services The driver, when working with Yandex.Taxi, is obliged to provide high-quality and timely services to clients provided by the portal, as well as comply with all service requirements. Remember that connecting and working with this service is first and foremost a first-class service, so you should not join if you are not confident in yourself and your abilities. If the taxi driver is polite, tidy and does his job well, customers will likely leave a positive review, and this will increase his authority along with orders. Decide on your schedule in advance and find a clear compromise between work and rest. A driver with a tongue on his shoulder and puffy eyes is not the most attractive option for a client - everything should be in moderation. Recommendations for beginners It is not at all necessary to start a taxi company in order to earn money from your personal car.

About the business risks of taxi aggregator partners

Cooperation with a large representative office is always a great benefit for businesses, especially small and new ones. If you want to receive more orders, while unloading the dispatch line, then the special Yandex.Taxi service will open its doors for you. At the moment, cooperation with the company is absolutely free and open.

Any taxi company can connect to the system and carry out orders given to it in the terminal. Save your time and money by connecting to the Yandex.Taxi affiliate program alone or with your entire taxi fleet. 1 How to become a Yandex.Taxi partner for the entire taxi fleet To quickly accept orders and replenish your customer base, try joining the cooperation program with the Yandex service. The company promises comfortable work and many benefits, however, the taxi fleet owner also has some responsibilities.

Cooperation with Yandex.taxi

That is, the main thing for you is that you have a competent scheme for document flow and transfer of money to drivers, all documents are in order and comply with the law, and then you will not have any problems in this regard. I will also note that you will need the following OKVED codes: 1) 49.32 Taxi activities This group also includes: - rental of cars with a driver 2) 62.09 Activities related to the use of computer technology and information technologies, other This group includes: - other information technologies related to work on a computer, not included in other groups, including: provision of services for restoring a computer after a failure, installation (configuration) of personal computers, installation of software. This group does not include: - installation of specialized digital and analog computers, see.

How to pay taxes in uber and yandex.taxi

In our case, we will look at a question that is pressing for many: how you can become a Yandex Taxi partner and what steps you need to take to do this. What it is? “Yandex Taxi” is a special software that allows you to very quickly call a car to the point you need. In this case, there is no need to call anywhere or wait for return calls from dispatchers.
All you need is to log in to the system, indicate the exact address and wait for the nearest car. The service easily determines the location of a free car and indicates the client’s coordinates to the driver. It is also worth noting that the application to the taxi driver is received almost instantly, which means ten minutes have already been saved.
Who benefits from this? The software will definitely be appreciated not only by delivery service workers, but also by clients. It allows you to save not only precious time, but also money.

How to become a Yandex Taxi partner? requirements for connecting to Yandex Taxi

On the one hand, clients are spared long waits, and on the other, taxi services can completely abandon dispatchers. Let's try to figure out how you can become a Yandex Taxi partner without intermediaries, what you will need for this, and also outline the main advantages of this service. Advantages of the service The Yandex Taxi Affiliate Program has existed for quite some time and is being improved every month.

Its ranks are being replenished day after day by new services and all kinds of delivery organizers. Let's define the main advantages, which, one way or another, are critical for many organizations. Advantages of Yandex Taxi:

Always online. The service is constantly updated: the number of cards and users increases, and at the same time the number of clients.
Lack of competition.

Your dream job - how to become a Yandex.taxi partner

Who pays taxes and how much when working for Uber and Yandex.Taxi The system of working for Uber and Yandex.Taxi includes many parties - these are drivers, partners, and the taxi services themselves. At the same time, understanding the specifics of taxes is not so easy: who should pay and how much. The information on this page is constantly updated with feedback from readers.

Write what you think about taxes in Uber and Yandex.Taxi, your opinion will help improve the content of this page. Who exactly pays taxes to Uber and Yandex.Taxi Firstly, taxes are paid by the taxi systems themselves - Uber and Yandex.Taxi. They pay all taxes on their operating activities in Russia, including VAT on the technical commission, that is, on the income of Uber and Yandex.Taxi. Secondly, taxes on their activities are paid by partners of Uber and Yandex.Taxi, that is, companies that connect drivers to taxi systems.

How to properly conduct taxation when working with Yandex taxi?

Your responsibilities to Yandex.Taxi First of all, your taxi fleet must be completely legal, and all drivers must have a special license. If you have any problems with the tax component of the company’s work, or not all drivers are officially employed, then, first, you will have to solve all the problems with your organization, and only then turn to cooperation. In addition, a non-disclosure agreement with the service is concluded for the entire period of joint work, as well as five years after that.
It is prohibited to violate the signed clauses. The number of cars in your fleet is determined according to the size and population of the city. Not all cars will be included in the cooperation program. Procedure for submitting an application form If you are satisfied with the conditions and nuances of working with this service, then you can submit an application form on the Yandex.Taxi website.

Taxi in law

Attention

As mentioned above, all you need is to issue a certificate of individual entrepreneurship at the local tax office and obtain a license. If you are ready to invest money in your future work, then it is better to shift all this trouble onto the shoulders of professionals (ROSGOSTAXI, etc.) - quickly, efficiently, but expensively. This method eliminates the need to officially get a job in an existing taxi company, and cooperate with it under a concluded agreement, giving the organization an agreed percentage of profits.

Info

As for the license, the standard form is issued only for one car and is valid for no more than five years. To issue a document, you must have a certificate of registration with the tax office and paid UTII (single tax on imputed income) for at least one month. To summarize, the minimum intermediary rate in Yandex Taxi is 9%.

Connecting IP to Yandex. taxi in 2018

How to become a Yandex.taxi partner

Fill out the documents for individual entrepreneur registration. We will help with registration. The entire procedure will take from 15 to 30 minutes. You will not need to travel anywhere else - our partners will submit all applications for you. 3. Wait a week and start working with Yandex.Taxi directly.

We will send you information about the contract and all the necessary legal information by email. You will receive your individual entrepreneur and account details in seven days. We will also give you the number of our IP support service, where you can contact with any questions. How will I pay taxes and fees? You will pay tax according to the simplified taxation system (STS), as well as contributions to the pension fund and health insurance fund.

The tax under the simplified tax system is 6% of annual income.
So, how to become a Yandex Taxi partner? To successfully register on the portal, you will need to obtain a license to work in a taxi service, and also register an individual entrepreneurship with the tax office (certificate of registration as an individual entrepreneur). Drivers who do not have a license or individual entrepreneur certificate from the tax office cannot connect to the service. The connection process itself takes place at the official office of the taxi service.
You will only need to appear there once. Yandex Taxi employees will tell you in detail about the service, and at the same time install all the necessary software on your computer, tablet or smartphone. They will also explain to you the basic principles of the program and help you with the initial settings. After you leave the office, you can get behind the wheel and start working.
Read the detailed description of the service and the nuances of cooperation in this article. Benefits of the Yandex.Taxi affiliate program The company promises the following results of collaboration:

Unloading your dispatch line, since most of the orders will come to the terminal from the clients’ mobile application.
Increased customer base significantly.
Expanding the customer audience: on the company’s website there is a statement that sixty percent of partners go beyond the domestic market.
Yandex promises the lowest commission rates.
Providing software and its flexible configuration.
Monitoring of all cars from satellite.

In addition to all the benefits of the program with this service, you have your responsibilities towards the company.

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