Agency agreement with the driver Yandex taxi taxes. Taxation of income of a taxi fleet in cooperation with Yandex Taxi

Hello Ivan

Regarding the agency agreement with the driver. Under such an agreement, the partner acts only as an agent of the driver, and withholds 5% from the driver. This means that the partner's income is only 5%, and the rest of the money is, as it were, not his income, but goes in transit, to the driver. Accordingly, only these 5% form the tax base, and not the entire amount received from the aggregator.

In my opinion, this cover is unreliable. It is only suitable for an incompetent or lazy tax inspector who simply does not want to collect anything from a partner.

First, there is a contradiction in documenting such a scheme of partners' work. 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 shifted to the driver. At the same time, the driver is not registered as an individual entrepreneur and generally does not have the right to engage in entrepreneurial activity (he is not an entrepreneur!).

Secondly, if we go all the way, then why does the aggregator itself not conclude 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 contracts create tax risks for the party that pays the physical. face. Physical payments. persons should be taxed (personal income tax 13%), they must perform the duties of a tax agent: pay taxes, submit reports, etc. Why is this aggregator? Well, the partners agree on what to do.

If done according to the law, then the partner must conclude employment contracts with drivers, that is, hire them and pay the drivers a salary. It is necessary to withhold personal income tax from drivers, as well as pay insurance premiums for them.

Payments by a partner to drivers without formalizing a contractual relationship are illegal, and the risk is precisely that, during verification, such payments can be recognized as a payment of salaries to drivers with additional accrual of all taxes, penalties and fines.

If it were possible not to pay salary taxes and at the same time make payments directly to “Aggregator-Driver”, and it would be legal, then why does an aggregator need partners?
Since you are a partner in the taxi business, it is usually better to choose the lesser of two evils - of course 6%. But you correctly noted that payments to drivers can be considered expenses, and then it is better to legally pay a 15% tax on the difference 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 payroll taxes. What if you don't hire drivers? Then what expense then show? It turns out that 15% of the entire amount of income must be paid. But then only 6% is better. However, there are options when even a 15% simplified tax system is suitable, but this is if you have something to show in the form of an expense: gasoline, car rental, repairs, etc.

As for the patent system of taxation. 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 can be more profitable than a simplified tax system of 6% and vice versa.

Good afternoon.

The most optimal option is to conclude an agency agreement with drivers (Article 1005 of the Civil Code of the Russian Federation), now all partners of Yandex Taxi / Uber / Gett aggregators are already working according to this scheme, who have figured out the most optimal scheme for the partner of taxi aggregators.

With drivers you enter into an agreement as with physical. persons, to work with them under an agency agreement, they do not need to register an IP.

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

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

2. Not to pay taxes and fees for drivers when transferring funds to them, that is, not to be a tax agent of drivers.

I 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 your remuneration is prescribed.

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. Agreement-offer. This method is now gaining the most popularity among Uber / Yandex taxi / Gett partners - you place an offer agreement on your website, it contains all the conditions for cooperation. Further, when the driver registers on your website, he puts a mark there indicating that he agrees with the terms of the offer, and from the moment of registration, the contract between you is considered concluded.

On my own behalf, I’ll 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 authorities and there are no questions from the tax authorities, the tax is all pay only from their salary.

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 tax and pay a 13% tax on income, but this does not concern you).

Of course, there are also cases of additional taxes being charged to partners by the tax authorities, the most common cases of additional charges are transferring money to drivers not from a cash account, but by withdrawing first to your card, and only then transferring money from your card to drivers (the tax says once you have withdrawn yourself to card - this means all the income of an individual entrepreneur), as well as transferring money not to the driver himself, but to a third party (at the request of the driver - to his wife / relative, etc., for example, when the driver's accounts are blocked for debts) without a corresponding statement from the side the driver to transfer money at his request to a third party, however, in these cases, you can fight back if you correctly form a position and all transfers to drivers really took place.

I also note that you will need the following OKVED codes:
1) 49.32
Taxi activity
This grouping also includes:
- car rental with a driver
2) 62.09
Activities related to the use of computers and information technologies, other
This grouping includes:
- other information technologies related to working on a computer, not included in other groups, including: providing services for restoring a computer after a failure, installing (configuring) personal computers, installing software
This grouping does not include:
- installation of specialized digital and analog 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

Respectfully,

Vasiliev Dmitry.

The first stage of the taxi business

certificate of assignment of TIN;
extract from USRIP;

Requirements for car and driver:

car after inspection;

allowed for all IPs.

Do taxi drivers need cash registers

name of the client;
date of registration;
service price;

To start a successful business, you first need to decide on the type of activity that will generate income. One of the most profitable is the transportation of passengers. Almost all residents of our country use taxi and other transport services. This is an indispensable way to solve the problem in order to get to the right place in time, when your car has broken 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 2018 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 passenger transportation. A license must be issued for all cars that the IP plans to use for taxis. The issuance is handled by the responsible state bodies, which in each region may be called differently.

Paying for a license in 2018 to operate a taxi in each region will also have to be different. The same for all is the period for which this document-permission for motor transport services is issued. A license is issued for at least 5 years. That is, those who just want to try what a taxi driver's job is, will not be able to officially open an individual entrepreneur for the transportation of passengers for just a month or two.

To obtain a taxi license, you must provide:

certificate of assignment of TIN;
extract from USRIP;
lease agreement, if any;
vehicle registration document;
completed application form.

Requirements for car and driver:

car after inspection;
the driver has been licensed for at least 3 years prior to applying for a license.

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

What type of taxation can be chosen?

An entrepreneur who is engaged in the transportation of passengers in a taxi service is the same individual entrepreneur for the tax 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 own type of taxation.

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

OSNO - the main one, which involves the introduction of 13% of personal income tax plus 18% of VAT into the country's budget. This is the basic accrual and payment method, but it is considered the most time-consuming in the accrual process, and it will also pay more.
UTII is a single tax on imputed income. The amount payable when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered on this individual entrepreneur. At the same time, an entrepreneur can pay UTII for a 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 passenger transportation. The amount of this tax, namely the cost of a patent, also depends on the number of taxi cars the individual entrepreneur has.
STS is a simplified tax payment system. The calculation of the amount can take place according to two schemes at the choice of the entrepreneur and be either 6% of the amount of income, or 15% of the difference between profits and expenses.

More about the license for the activity of a taxi driver: video

What type of taxation is the most beneficial

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

OSNO is considered absolutely impractical for entrepreneurial taxi drivers. In addition to tax on income and amounts from VAT, 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 work experience, which in turn will incur salary costs.

UTII is practiced by many individual entrepreneurs who are engaged in the transportation of 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;
UTII can be applied by an individual entrepreneur who uses no more than 20 vehicles to carry out his business activities.

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 to find out how much you need to pay is as follows:

Basic profitability (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 set in the vehicle manufacturer's data sheet or can be determined by the responsible state bodies for technical supervision. For a taxi, it is customary to count 4 seats.

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

That is, entrepreneurs who provide passenger transportation services by taxi must pay from a few rubles a month, if the adjustment coefficient is at the lowest level. But at the same time, UTII also has its losing points:

reports are 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 only valid until 2021.

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

PSN also has a number of its advantages. But at the same time, how much to pay in this case also depends on the amount of transport that is used for doing 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 with PSN there cannot be more than 15 people.

The most optimal for entrepreneurs-taxi drivers is the USN. This is due to its following advantages:

it is necessary to pay only 6% of income or 15% of the difference between profit and expenses, the entrepreneur himself chooses in this case how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all IPs.

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

Do taxi drivers need cash registers

The legislation of the Russian Federation provides that individual entrepreneurs must use cash registers in their work. But for entrepreneurs who are engaged in the transportation of passengers, work is allowed without it. Although this does not mean at all that there is no need to draw up documents when receiving money from a client. This must be taken into account for those who plan to open an IP.

An entrepreneur who provides passenger transportation services must issue strict reporting forms to passengers. So far, there is no established form for taxi drivers. But there are mandatory details that must be present on the document:

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

The seal can be made using a taximeter, a device that performs all the calculations of a taxi driver and can issue a receipt.

For non-compliance with the requirements for the issuance of a BSO, liability is provided for:

deprivation of the right to apply the right of preferential taxation systems;
a fine of 1000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on the individual entrepreneur.

Therefore, it is better to follow all the rules so as not to reduce your own income and not pay too much. In general, entrepreneurship in the field of passenger transportation is a fairly profitable business that you can do in 2018.

How to pay taxes in Yandex.Taxi

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

The system of work in Yandex.Taxi includes many parties - these are drivers, partners, and taxi services themselves. At the same time, it is not so easy to understand the features of taxes: who and how much should pay. The information on this page is constantly updated as feedback from readers is received. 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 from their operations in Russia, including VAT from the technical commission, that is, from the income of Yandex.Taxi.

Secondly, taxes from 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 this 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, it turns out, are not needed.

If you are a Yandex.Taxi partner and do not know how to properly pay taxes on activities, a paid consultation is 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 in Yandex.Taxi. In fact, in Russia, a real convenient platform has not been worked out at all, which would allow drivers to calmly and painlessly pay taxes on their income from working in 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 completely unprepared 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.

Drivers' feedback on paying taxes when working in Yandex.Taxi

Have a question about working in Yandex.Taxi or something is not clear? 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 USRIP;
lease agreement, if any;
vehicle registration document;
completed application form.

Requirements for car and driver:

car after inspection;
the driver has been licensed for at least 3 years prior to applying for a license.

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

What type of taxation can be chosen?

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

OSNO - the main one, which involves the introduction of 13% of personal income tax plus 18% of VAT into the country's budget. This is the basic accrual and payment method, but it is considered the most time-consuming in the accrual process, and it will also pay more.
UTII is a single tax on imputed income. The amount payable when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered on this individual entrepreneur. At the same time, an entrepreneur can pay UTII for a 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 passenger transportation. The amount of this tax, namely the cost of a patent, also depends on the number of taxi cars the individual entrepreneur has.
STS is a simplified tax payment system. The calculation of the amount can take place according to two schemes at the choice of the entrepreneur and be either 6% of the amount of income, or 15% of the difference between profits and expenses.

More about the license for the activity of a taxi driver: video

What type of taxation is the most beneficial

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
UTII can be applied by an individual entrepreneur who uses no more than 20 vehicles to carry out his business activities.

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 to find out how much you need to pay is as follows:

Basic profitability (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 set in the vehicle manufacturer's data sheet or can be determined by the responsible state bodies for technical supervision. For a taxi, it is customary to count 4 seats.

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

reports are 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 only valid until 2021.

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

The most optimal for entrepreneurs-taxi drivers is the USN. This is due to its following advantages:

it is necessary to pay only 6% of income or 15% of the difference between profit and expenses, the entrepreneur himself chooses in this case how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all IPs.

Do taxi drivers need cash registers

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

The seal can be made using a taximeter, a device that performs all the calculations of a taxi driver and can issue a receipt.

For non-compliance with the requirements for the issuance of a BSO, liability is provided for:

deprivation of the right to apply the right of preferential taxation systems;
a fine of 1000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on the individual entrepreneur.

How to pay taxes when working with Uber Taxi?

Hello! Interested in the question, maybe someone has already contacted you with this.

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

Thank you, Sincerely, Pavel H.

Lawyers Answers (4)

According to your taxation form, you pay tax on all income, 20,000 as you pass, so sign contracts with drivers so that there are no problems with tax.

Clarification of the client

Have a question for a lawyer?

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

Good afternoon Pavel.

The contract of assignment 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 explanations in this regard:

Question: On the performance by the 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 on the issue of 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 of June 15, 2012 N 82n, the Ministry does not consider applications for the assessment of specific economic situations.
In this regard, in order to obtain the necessary information on the issue indicated 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), one should contact the tax authority at the place of residence (accounting).
At the same time, we report the following.
According to paragraphs 1 and 2 of Article 226 of the Code, tax agents are, in particular, individual entrepreneurs who are the source of income payment to the taxpayer, with the exception of income in respect of which the calculation and payment of personal income tax is 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 respect of funds transferred to individuals under an agency agreement, if an individual entrepreneur, acting as an agent under such an agreement, is not a source of income for these individuals.
At the same time, according to subparagraph 1 of paragraph 1 and paragraph 2 of Article 228 of the Code, individuals who receive remuneration from individuals and organizations that are not tax agents, on the basis of concluded civil law agreements, independently calculate the amounts of tax payable to the relevant budget, in the manner established by Article 225 of the Code.

Deputy Director
Department of Tax
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 deducted only from these 6%, with a STS of 6% it will be 6% of your commission of 6%.

From what amount should I pay tax from 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 one, not an agency agreement.

Good afternoon. Paul.

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

The best option is to conclude an agency agreement with drivers, now all partners of Yandex Taxi / Uber / Gett aggregators are already working according to this scheme, who have figured out the most optimal scheme for the partner of taxi aggregators.

With drivers you enter into an agreement as with physical. persons, to work with them under an agency agreement, they do not need to register an IP.

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

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

2. Not to pay taxes and fees for drivers when transferring funds to them, that is, not to be a tax agent of drivers.

I 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 your remuneration is prescribed.

Of course, there are also cases of additional taxes being charged to partners by the tax authorities, in 2017 the most common cases of additional charges are transferring money to drivers not from a cash account, but by withdrawing first to your card, and only then transferring money from your card to drivers (the tax says once withdrawn to your card - it means that this is all income of an individual entrepreneur), as well as transferring money not to the driver himself, but to a third party (at the request of the driver - to his wife / relative, etc., for example, when the driver's accounts are blocked for debts) without having an appropriate statements from the driver about the transfer of money at his request to a third party, however, in these cases, you can fight back if you correctly formulate a position and all transfers to drivers really took place.

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How to work with Yandex taxi partners for tax

Provision of services The driver, when working with Yandex.Taxi, is obliged to provide services to customers who were provided by the portal in a quality and timely manner, as well as to 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 it if you are not confident in yourself and your abilities. If the taxi driver is polite, tidy and does a good job, customers will surely leave a positive review, and this is an increase in authority, coupled with orders. Decide in advance on your schedule and find a clear compromise between work and leisure. A driver with a tongue on his shoulder and swollen 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 arrange a taxi company in order to earn money on your personal car.

On the risks of business partners of taxi aggregators

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

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

Cooperation with Yandex.taxi

That is, the main thing for you is that you have a well-organized workflow 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 part. I also note that you will need the following OKVED codes: 1) 49.32 Taxi activities This grouping also includes: - renting cars with a driver2) 62.09 Other activities related to the use of computers and information technologies This grouping includes: work on a computer not included in other groups, including: providing services for restoring a computer after a failure, installing (configuring) personal computers, installing software This grouping 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 analyze the question that is relevant for many: how can you become a Yandex-Taxi partner and what steps need to be taken 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. At the same time, there is no need to call somewhere or wait for return calls from dispatchers.
All you need is to log in to the system, specify 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 arrives almost instantly, and this is ten minutes already saved.
Who benefits? The software will definitely be appreciated not only by delivery service workers, but also by customers. It allows you to save not only precious time, but also money.

How to become a Yandex Taxi partner? requirements for connecting "Yandex-taxi"

On the one hand, customers are relieved of a long wait, and on the other hand, taxi services can completely abandon dispatchers. Let's try to figure out how you can become a Yandex-Taxi partner without intermediaries, what you need for this, and also outline the main advantages of this service. Advantages of the service The Yandex-Taxi affiliate program has been around for quite some time and is being improved every month.

Its ranks are replenished day by day with 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 is increasing, and at the same time the number of customers.
Lack of competition.

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

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

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 in Uber and Yandex.Taxi First, taxes are paid by the taxi systems themselves - Uber and Yandex.Taxi. They pay all taxes from their operations in Russia, including VAT from the technical commission, that is, from the income of Uber and Yandex.Taxi. Secondly, Uber and Yandex.Taxi partners pay taxes on their activities, that is, companies that connect drivers to taxi systems.

How to properly tax when working with Yandex Taxi?

Your obligations 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, for starters, you will have to solve all problems with your organization, 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 it.
Violation of signed clauses is prohibited. The number of cars in your fleet is determined by the size and population of the city. Not all cars will be included in the cooperation program. Questionnaire submission procedure If you are satisfied with the terms and nuances of working with this service, then you can submit the questionnaire on the Yandex.Taxi website.

Taxi in law

Attention

As mentioned above, all you need is to issue a certificate of sole proprietorship at the local tax office and obtain a license. If you are ready to invest in your future work, then it is better to shift all these troubles onto the shoulders of professionals (ROSGOSTAKSI, etc.) - quickly, efficiently, but expensively. This method eliminates the need to officially get a job in an existing taxi fleet, and cooperate with it under a concluded contract, giving the organization a negotiated percentage of profits.

Info

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

Connecting SP to Yandex. taxi in 2018

How to become a Yandex.taxi partner

Fill out the documents for registration of IP. We will help with the arrangement. The whole procedure will take from 15 to 30 minutes. You will not need to travel anywhere else - all applications will be submitted for you by our partners. 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 e-mail. You will receive the details of the individual entrepreneur and invoice in seven days. We will also give you the number of our IP support service, where you can contact with any question. How will I pay taxes and contributions? You will pay tax under the simplified taxation system (STS), as well as contributions to the pension fund and the health insurance fund.

Tax under the simplified tax system is 6% of annual income.
So, how to become a Yandex Taxi partner? For successful registration on the portal, you will need to obtain a license to work in taxi services, as well as register an individual entrepreneurship with the tax office (certificate of registration as an individual entrepreneur). Drivers who do not have a license or IP 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 only need to show up 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 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 get to work.
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 joint work:

Unloading your dispatch line, since most of the orders will come to the terminal from the mobile application of customers.
Expansion of the client base at times.
Expansion of the audience of customers: 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.
Provision of software and its flexible configuration.
Monitoring of all cars from the satellite.

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

The first stage of the taxi business

Paying for a license in 2019 to operate a taxi in each region will also have to be different. The same for all is the period for which this document-permission for motor transport services is issued. A license is issued for at least 5 years. That is, those who just want to try what a taxi driver's job is, will not be able to officially open an individual entrepreneur for the transportation of passengers for just a month or two.
To obtain a taxi license, you must provide:

certificate of assignment of TIN;
extract from USRIP;
lease agreement, if any;
vehicle registration document;
completed application form.

Requirements for car and driver:

car after inspection;
the driver has been licensed for at least 3 years prior to applying for a license.

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

What type of taxation can be chosen?

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

OSNO - the main one, which involves the introduction of 13% of personal income tax plus 18% of VAT into the country's budget. This is the basic accrual and payment method, but it is considered the most time-consuming in the accrual process, and it will also pay more.
UTII is a single tax on imputed income. The amount payable when choosing such a taxation system depends on the number of seats in the transport used for transportation, which is registered on this individual entrepreneur. At the same time, an entrepreneur can pay UTII for a 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 passenger transportation. The amount of this tax, namely the cost of a patent, also depends on the number of taxi cars the individual entrepreneur has.
STS is a simplified tax payment system. The calculation of the amount can take place according to two schemes at the choice of the entrepreneur and be either 6% of the amount of income, or 15% of the difference between profits and expenses.

More about the license for the activity of a taxi driver: video

What type of taxation is the most beneficial

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

not in all regions the economic activity code “Taxi activity” refers to those that have the right to switch to UTII;
UTII can be applied by an individual entrepreneur who uses no more than 20 vehicles to carry out his business activities.

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 to find out how much you need to pay is as follows:

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

basic return for motor transport services is equal to 6000 rubles,
seat- This is a seat for passengers. Their number is set in the vehicle manufacturer's data sheet or can be determined by the responsible state bodies for technical supervision. For a taxi, it is customary to count 4 seats.

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

reports are 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 only valid until 2021.

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

The most optimal for entrepreneurs-taxi drivers is the USN. This is due to its following advantages:

it is necessary to pay only 6% of income or 15% of the difference between profit and expenses, the entrepreneur himself chooses in this case how much to pay;
maintaining accounting records requires minimal effort and time;
allowed for all IPs.

Do taxi drivers need cash registers

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

The seal can be made using a taximeter, a device that performs all the calculations of a taxi driver and can issue a receipt.

For non-compliance with the requirements for the issuance of a BSO, liability is provided for:

deprivation of the right to apply the right of preferential taxation systems;
a fine of 1000 rubles is imposed on the driver;
a fine of 10,000 rubles is imposed on the individual entrepreneur.

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