Good day.

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 on this scheme, who have figured out the most optimal scheme of work for a partner of taxi aggregators.

With drivers you conclude an agreement as with a 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 competently drafted 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 money of drivers who come to your account and which you then transfer to the drivers.

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

I note that there are 3 forms of concluding an agency contract:

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

2. The contract can be concluded by exchange of 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, and sends it back to you. In this case, the contract states that it is concluded through the exchange of scans.

3. Offer agreement. This method is currently gaining the most popularity among Uber / Yandex taxi / Gett partners - you place an offer on your site, it contains all the conditions for cooperation. Further, when the driver registers with you on the site, he puts a mark on his agreement with the terms of the offer and from the moment of registration the agreement between you is considered concluded.

I’ll add on my own that all partners of these aggregators who have already figured out the most optimal and safe work scheme work under an agent agreement and no one pays taxes for drivers, while everyone calmly reports to the tax and there are no questions from the tax, all tax pay only from their remuneration.

I personally wrote several requests to various local tax authorities of different regions and there was always one answer to this question - you pay taxes only from the amount of your agent's remuneration, you do not pay taxes for drivers. (they themselves must file 3 personal income tax and pay 13% tax on income, but this does not concern you).

Of course, there are cases of additional tax being paid to partners by the tax authorities, the most common cases of additional tax being paid are not transferring money to drivers from a payment system, but by first withdrawing it to their card, and only then transferring money from their card to the drivers (the tax one says it was withdrawn a 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 request of the driver — to his wife / relative, etc., for example, when the driver’s debt accounts are blocked) without a corresponding statement the driver about the transfer of money at his request to a third party, though in these cases you can fight back if you correctly formulate the position and all transfers to the drivers really took place.

That is, the main thing for you is that you have a well-structured workflow and money transfer scheme for drivers, all documents are in order and in accordance 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:
- rent a car with a driver
2) 62.09
Activities related to the use of computer and information technology, other
This grouping includes:
- other information technologies related to working on a computer that are not included in other groups, including: providing services to restore 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

With respect,

Vasiliev Dmitry.

The first phase of taxi business

• certificate of TIN assignment;
• extract from the USRIP;

Requirements for cars and drivers:

• machine after inspection;

• allowed for all PIs.

Do taxi drivers need CCP

• customer name;
• date of issue;
• price of the service;

To start a successful business, initially you need to determine the type of activity that will generate income. One of the cost-effective 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 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 2018 relies on taxi activities.

The first phase of taxi business

To open a taxi business, you must get a license. This is the first step to transporting passengers. The license needs to be issued for all cars that IP plans to use for a taxi. Extradition is handled by responsible government agencies, which may be called differently in each region.

Paying for a license in 2018 to work by taxi in each region will also have to be different. The one for all is the period for which this document-permit for motor transport services is drawn up. A license is issued for a minimum of 5 years. That is, those who just want to try what a taxi driver’s work will not be able to officially open an IP for passenger transportation for just a month or two.

To obtain a taxi license, you must provide:

• certificate of TIN assignment;
• extract from the USRIP;
• leasing agreement, if any;
• document on registration of vehicles;
• completed application in the prescribed form.

Requirements for cars and drivers:

• machine after inspection;
• the driver received the license for at least 3 years before applying for a license.

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

What type of taxation can I choose?

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

According to tax legislation, entrepreneurs are entitled to pay taxes in accordance with the following systems:

• OSNO - the main one, which involves the contribution to the country's budget of 13% of personal income tax plus 18% of VAT. This is the basic method of accrual and payment, but it is considered the most time-consuming in the process of accrual, and also with it you will have to pay more.
• UTII - 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 IP. At the same time, UTII may be paid by a businessman in a taxi not in all regions. Important: in 2018, UTII was extended to 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 the transport of passengers. The amount of this tax, namely the cost of a patent, also depends on the number of cars in a private taxi.
• STS - a simplified tax payment system. The calculation of the amount can occur according to two schemes at the choice of the entrepreneur and make up either 6% of the amount of income, or 15% of the difference in profit and expenses.

Read more about the license for a taxi driver: video

What type of taxation is the most profitable

In order to choose the right tax system for an individual entrepreneur who decided to open a business in 2018 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 to take into account the documentation for filling out and reporting to the tax authorities control.

OSNO is considered absolutely impractical for taxi drivers. In addition to income tax and VAT, it is necessary to constantly record all financial transactions. That is, each income and expense will need to be confirmed accordingly. To do this without accounting work experience is almost unrealistic, which in turn will incur salary costs.

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

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

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

Basic profitability (Imputed income) * number of seats * deflator coefficient * 15% * correction factor, where

• the basic return for road services is 6,000 rubles,
• seat - this is the seat for passengers. Their number is set in the registration certificate of the vehicle manufacturer or can be determined by the responsible state bodies of technical supervision. For a taxi, it is customary to consider 4 seats.

The coefficient-deflator for 2017 is 1,798. The correction factor is set in the region of registration of an individual entrepreneur and can be from 0.005 to 1.

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

• reporting is quarterly;
• it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you 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 for the tax 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 car. In addition, if an entrepreneur uses hired employees, then with PPS there can be no more than 15 people.

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

• you need 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 PIs.

Comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. In case of questions, it is better to consult a tax specialist in order not to lose later.

Do taxi drivers need CCP

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

An entrepreneur who provides passenger transportation services must necessarily issue strict reporting forms to passengers. 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;
• customer name;
• date of issue;
• price of the service;
• details of the authorized person from the individual entrepreneur.

The seal can be set using a taximeter, an instrument that performs all the calculations of a taxi driver and can issue a check.

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

• deprivation of the right to apply the right of preferential tax systems;
• a fine of 1000 rubles is imposed on the driver;
• a fine of 10,000 rubles is imposed on an 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, which you can deal with in 2018.

How to pay taxes in Yandex.Taxi

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

The system of work in Yandex.Taxi includes many parties - these are drivers, partners, and taxi services themselves. At the same time, understanding the features of taxes is not so simple: who and how much should pay. The information on this page is constantly updated as 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 on Yandex.Taxi

First, the tax system itself pays taxes - Yandex.Taxi. They pay all taxes from their operating activities in Russia, including VAT from the technical commission, that is, from the income of Yandex.Taxi.

Secondly, Yandex.Taxi partners pay taxes on their activities, that is, companies that connect drivers to taxi systems. Due to the peculiarities of tax legislation, Yandex.Taxi cannot pay money directly to drivers, therefore they are forced to do this through intermediaries. It is possible that in the future taxi services will come up with a way how 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 pay taxes on activities, paid advice 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 the 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 the 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 an additional tax on his low income, 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.

Reviews of drivers about paying taxes when working in Yandex.Taxi

Have a question about working with Yandex.Taxi or is something 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

To start a successful business, initially you need to determine the type of activity that will generate income. One of the cost-effective 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 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 2018 relies on taxi activities.

The first phase of taxi business

To open a taxi business, you must get a license. This is the first step to transporting passengers. The license needs to be issued for all cars that IP plans to use for a taxi. Extradition is handled by responsible government agencies, which may be called differently in each region.

Paying for a license in 2018 to work by taxi in each region will also have to be different. The one for all is the period for which this document-permit for motor transport services is drawn up. A license is issued for a minimum of 5 years. That is, those who just want to try what a taxi driver’s work will not be able to officially open an IP for passenger transportation for just a month or two.

To obtain a taxi license, you must provide:

• certificate of TIN assignment;
• extract from the USRIP;
• leasing agreement, if any;
• document on registration of vehicles;
• completed application in the prescribed form.

Requirements for cars and drivers:

• machine after inspection;
• the driver received the license for at least 3 years before applying for a license.

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

What type of taxation can I choose?

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

According to tax legislation, entrepreneurs are entitled to pay taxes in accordance with the following systems:

• OSNO - the main one, which involves the contribution to the country's budget of 13% of personal income tax plus 18% of VAT. This is the basic method of accrual and payment, but it is considered the most time-consuming in the process of accrual, and also with it you will have to pay more.
• UTII - 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 IP. At the same time, UTII may be paid by a businessman in a taxi not in all regions. Important: in 2018, UTII was extended to 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 the transport of passengers. The amount of this tax, namely the cost of a patent, also depends on the number of cars in a private taxi.
• STS - a simplified tax payment system. The calculation of the amount can occur according to two schemes at the choice of the entrepreneur and make up either 6% of the amount of income, or 15% of the difference in profit and expenses.

Read more about the license for a taxi driver: video

What type of taxation is the most profitable

In order to choose the right tax system for an individual entrepreneur who decided to open a business in 2018 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 to take into account the documentation for filling out and reporting to the tax authorities control.

OSNO is considered absolutely impractical for taxi drivers. In addition to income tax and VAT, it is necessary to constantly record all financial transactions. That is, each income and expense will need to be confirmed accordingly. To do this without accounting work experience is almost unrealistic, which in turn will incur salary costs.

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

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

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

Basic profitability (Imputed income) * number of seats * deflator coefficient * 15% * correction factor, where

• the basic return for road services is 6,000 rubles,
• seat - this is the seat for passengers. Their number is set in the registration certificate of the vehicle manufacturer or can be determined by the responsible state bodies of technical supervision. For a taxi, it is customary to consider 4 seats.

The coefficient-deflator for 2017 is 1,798. The correction factor is set in the region of registration of an individual entrepreneur and can be from 0.005 to 1.

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

• reporting is quarterly;
• it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you 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 for the tax 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 car. In addition, if an entrepreneur uses hired employees, then with PPS there can be no more than 15 people.

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

• you need 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 PIs.

Comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. In case of questions, it is better to consult a tax specialist in order not to lose later.

Do taxi drivers need CCP

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

An entrepreneur who provides passenger transportation services must necessarily issue strict reporting forms to passengers. 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;
• customer name;
• date of issue;
• price of the service;
• details of the authorized person from the individual entrepreneur.

The seal can be set using a taximeter, an instrument that performs all the calculations of a taxi driver and can issue a check.

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

• deprivation of the right to apply the right of preferential tax systems;
• a fine of 1000 rubles is imposed on the driver;
• a fine of 10,000 rubles is imposed on an 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, which you can deal with in 2018.

How to pay taxes when working with Uber Taxi?

Hello! Interested in the question, maybe someone has already addressed you to this.

I am an IP (USN-6%), 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 to me for the driver 20,000 rubles (earnings per week)., I withhold a commission of 1,200 rubles, and I transfer 18,800 to the driver's account (individual).

Thanks, Regards, Pavel H.

Lawyers Answers (4)

According to your form of taxation, you pay tax on all income, 20,000 as you go, so conclude agreements with drivers so that there are no problems with the tax.

Customer Clarification

Have a question for a lawyer?

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

Good afternoon, Pavel.

An order agreement will not work.

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

There are tax clarifications in this regard:

Question: On the performance by the IP of the functions of a tax agent on personal income tax when transferring funds under an agent agreement.

Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In connection with the appeal regarding the fulfillment by the individual entrepreneur of the duties of a tax agent when transferring money to individuals, we inform that according to the Regulations of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of 15.06.2012 N 82n, the Ministry does not consider appeals on the assessment of specific business situations.
In this regard, 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 - the Code), you 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 recognized, in particular, as individual entrepreneurs who are a source of payment of income to a taxpayer, with the exception of income in respect of which the calculation and payment of tax on personal income 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 agent agreement, if an individual entrepreneur, acting as an agent under such an agreement, is not a source of income for these individuals.
Moreover, 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 contracts, independently calculate the amount 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.SAAKYAN
09.11.2015

And at the same time, you will pay taxes only on the amount of your agent's fee, that is, if your commission is 6%, then taxes will be calculated only from these 6%, with a STS of 6% this will be 6% of your commission of 6%.

How much should I pay tax from 20,000 rubles. or 1200 rubles.?

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

Can I apply an agent agreement with a driver here?

Yes, you can, but only an agent’s one, not a contract of commission.

Good day. Paul.

I would like to supplement the answer given earlier by me and to formulate it in more detail.

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

With drivers you conclude an agreement as with a 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 competently drafted 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 money of drivers who come to your account and which you then transfer to the drivers.

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

I note that there are 3 forms of concluding an agency contract:

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

2. The contract can be concluded by exchange of 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, and sends it back to you. In this case, the contract states that it is concluded through the exchange of scans.

3. Offer agreement. This method is currently gaining the most popularity among Uber / Yandex taxi / Gett partners - you place an offer on your site, it contains all the conditions for cooperation. Further, when the driver registers with you on the site, he puts a mark on his agreement with the terms of the offer and from the moment of registration the agreement between you is considered concluded.

I’ll add on my own that all partners of these aggregators who have already figured out the most optimal and safe work scheme work under an agent agreement and no one pays taxes for drivers, while everyone calmly reports to the tax and there are no questions from the tax, all tax pay only from their remuneration.

I personally wrote several requests to various local tax authorities of different regions and there was always one answer to this question - you pay taxes only from the amount of your agent's remuneration, you do not pay taxes for drivers. (they themselves must file 3 personal income tax and pay 13% tax on income, but this does not concern you).

Of course, there are cases of additional tax being paid to partners by the tax authorities, in 2017 the most common cases of additional tax being paid are transferring money to drivers not from a payroll account, but by first withdrawing to a card and then transferring money from their card to drivers (tax says 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 request of the driver - to his wife / relative, etc., for example, when the driver has debt accounts blocked) without the corresponding statements from the driver about the transfer of money at his request to a third party, although in these cases it is possible to fight back if you correctly formulate the position and all transfers to the drivers really took place.

That is, the main thing for you is that you have a well-structured workflow and money transfer scheme for drivers, all documents are in order and in accordance 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:
- rent a car with a driver
2) 62.09
Activities related to the use of computer and information technology, other
This grouping includes:
- other information technologies related to working on a computer that are not included in other groups, including: providing services to restore 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

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

- I’m a private entrepreneur, I work as a partner of Uber, I have 30 drivers, I take myself a 5% commission, I’m ready to pay tax only on these 5%, how can I legalize everything?

- I have an LLC, we work with 50 drivers, which tax system to choose?

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

A bit of history, or why did it all work out?

Large IT companies, which are all taxi aggregators (Yandex.Taxi, Uber, Gett) do not need drivers in the state, because they are not taxi companies. At the same time, they need to be promptly and guaranteed to receive remuneration from drivers for the orders given. But how can hundreds of thousands of drivers smoothly collect quite small amounts of money in each case? To guarantee a fee, the most reliable means have been applied - not to collect money, but to lock the entire cash flow onto yourself (to the aggregator), to 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 scheme: Passenger - aggregator - driver. The aggregator retains its remuneration, and pays the rest to the driver.

You can rightly notice where in this chain partner? Yes, we have not intentionally indicated it yet, because in a good way this should be. But life turned out so that partners appeared. Here are 2 basic prerequisites:

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

Taxi drivers rarely have IP status, not to mention their own LLC. The content of these legal forms requires effort and cost, and why is it for the driver?

How to combine these two incompatible requirements? Right! Uber partners are ready to combine the incompatible! Or another aggregator. It is the partners who are entrusted with the duties of providing services for the carriage of passengers, hiring drivers and paying appropriate taxes for this type of activity. According to the agreement (for example, Uber and the partner), the partner provides services for the carriage of passengers, is required to have appropriate permissions from the authorities, he draws up his relations with drivers, etc.

Thus, there are conditions for the appearance of a profitable business for partners: on the one hand, they need to be the counterparty of the aggregator and receive amounts from it, freeing 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 like registering an individual entrepreneur and subsequent self-payment of taxes. For this service, partners receive a commission from drivers, at the time of writing this is an average of 5%.

The money flow chain has become like this: Passenger - Aggregator - Partner - Driver

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

In general, the verdict is this - with a commission of 5%, the business partner is unprofitable. But a magic remedy was found. That instead of a loss there was a profit again - it is necessary to cut "bones". The main expense is tax; it is precisely it that many people cut off by the willful decision of the entrepreneur. The tax is declared in a smaller amount than required by law, and this problem of tax and the withdrawal of business in profit "seems to be" solved. Partner business brings money again.

“It seems to be” we, the accountants, say. We are convinced that in this way the loss does not go anywhere, and the partner only borrows from the state, without paying a tax to the budget. As a result, all 5% of the commission is not profit, it is money borrowed from the state. And the creditor (represented by the Federal Tax Service Inspectorate) can remember the debt, and within the next three years, at any time, demand that this debt be repaid, 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 tax. But maybe you can hide behind something, justify your innocence? Yes, the remedy was found again! This is with the driver. Under such an agreement, the partner acts only as the 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, as it were, is not his income, but transit, to the driver. Accordingly, only these 5% form the tax base, and not the entire amount received from the aggregator. And with a commission of 5%, a profitable business is already obtained. It seems to be hiding? Is the problem resolved?

In our opinion, this cover is full of holes and unreliable. Unless it’s suitable for an incompetent or lazy tax inspector, who simply does not want to recover anything from his partner, although the inspector’s “loot” lies on the surface.

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

Secondly, if we go to the end, then why does the aggregator itself not conclude such agency agreements with drivers (not private 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%), it is necessary to fulfill the duties of a tax agent: pay taxes, submit reports, etc. Why is this to an aggregator? Well, the partners agree on what to do.

But what about settlements with drivers - individuals?

Paying a partner to drivers without executing a contractual relationship is illegal, and the risk is precisely that when checking such payments can be recognized as paying salaries to drivers with additional taxes, penalties and fines.

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

STS 6% or 15%?

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

If so, then in this case, payments to drivers must be made exactly as a salary with all salary taxes paid. And if you do not hire drivers? Then what flow rate then show? It turns out that from the entire amount of income must be paid 15%. But then only 6% is better. However, there are options when a 15% STS system is suitable, but this is if you have something to show in the form of consumption: gasoline, car rental, repair, etc.

Are there any 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 can be more profitable than a USN of 6% and vice versa. Each region has its own patent system rates.

In some regions, taxi services fall under the tax 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, because 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 the region and the corresponding ratios.

LLC or SP?

IP is easier. An individual entrepreneur can choose a USN system of 6%, pay this tax, and dispose of the remaining 94% of revenue at his own discretion. You can never document the further use of these funds, the law does not oblige it.

In the case of using an LLC, after paying the same tax, the remaining 94% is the property of the LLC. The LLC may use them in any legal way, but is obliged to document any subsequent movement of these funds, i.e. to lead.

Are there any difficulties in interacting with banks?

If the business scheme of the partner’s activity involves the regular receipt of large amounts of cash from their 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 operations carried out, 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 blocking accounts by the bank.

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

Of course you can! Only it is necessary to declare and pay legally established taxes in time and in full. For example, we have clients who pay tax on the entire amount of income that goes to their account, 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 the legal (and expensive for taxes) to profitable (decide not to pay taxes at all, we will not mention the legality).

The most profitable and legal way to work with the aggregator is for those partners who are both a driver and a partner, while not having other drivers. Those. in the scheme where "partner \u003d driver". The partner actually and actually provides passenger transportation services, as provided for in the agreement with Uber. There is also no need to pay salaries to drivers, as they are absent and accordingly there are no salary taxes.

Or, on the other hand, drivers need to register their IPs and become aggregator partners themselves.

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

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

Who exactly pays

Who exactly pays taxes on Yandex.Taxi

First, the tax system itself pays taxes - Yandex.Taxi. They pay all taxes from their operating activities in Russia, including VAT from the technical commission, that is, from the income of Yandex.Taxi.

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

Video

Video - taxes when working in Yandex.Taxi

Drivers and taxes

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 the 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 the 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 an additional tax on his low income, working in a taxi would become extremely unprofitable for him. We discuss this issue in more detail on page -. Your thoughts and comments are welcome.

To start a successful business, initially you need to determine the type of activity that will generate income. One of the cost-effective 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 breaks down, time is running out or in other situations. But to start such a business, it is worth determining what tax for entrepreneurs in 2019 relies on taxi activities.

The first phase of taxi business

To open a taxi business, you must get a license. This is the first step to transporting passengers. The license needs to be issued for all cars that IP plans to use for a taxi. Extradition is handled by responsible government agencies, which may be called differently in each region.

Paying for a license in 2019 to work by taxi in each region will also have to be different. The one for all is the period for which this document-permit for motor transport services is drawn up. A license is issued for a minimum of 5 years. That is, those who just want to try what a taxi driver’s work will not be able to officially open an IP for passenger transportation for just a month or two.
To obtain a taxi license, you must provide:

• certificate of TIN assignment;
• extract from the USRIP;
• leasing agreement, if any;
• document on registration of vehicles;
• completed application in the prescribed form.

Requirements for cars and drivers:

• machine after inspection;
• the driver received the license for at least 3 years before applying for a license.

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

What type of taxation can I choose?

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

According to tax legislation, entrepreneurs are entitled to pay taxes in accordance with the following systems:

• OSNO - the main one, which involves the contribution to the budget of the country of 13% of its personal income tax plus 18% of VAT. This is the basic method of accrual and payment, but it is considered the most time-consuming in the process of accrual, and also with it you will have to pay more.
• UTII - 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 IP. At the same time, UTII may be paid by a businessman in a taxi not in all regions. Important: in 2018, UTII was extended to 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 the transport of passengers. The amount of this tax, namely the cost of a patent, also depends on the number of cars in a private taxi.
• STS - a simplified tax payment system. The calculation of the amount can occur according to two schemes at the choice of the entrepreneur and make up either 6% of the amount of income, or 15% of the difference in profit and expenses.

Read more about the license for a taxi driver: video

What type of taxation is the most profitable

To choose the right tax system for an individual entrepreneur who decided to open a business in 2019 and will be involved 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 to take into account the documentation for filling out and reporting to the tax authorities control.

OSNO is considered absolutely impractical for taxi drivers. In addition to income tax and VAT, it is necessary to constantly record all financial transactions. That is, each income and expense will need to be confirmed accordingly. To do this without accounting work experience is almost unrealistic, which in turn will incur salary costs.

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

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

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

Basic profitability (Imputed income) * number of seats * deflator coefficient * 15% * correction factor, where

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

The coefficient-deflator for 2017 is 1,798. The correction factor is set in the region of registration of an individual entrepreneur and can be from 0.005 to 1.

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

• reporting is quarterly;
• it is necessary to draw up all financial documents very carefully and competently, which is very difficult if you 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 for the tax 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 car. In addition, if an entrepreneur uses hired employees, then with PPS there can be no more than 15 people.

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

• you need 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 PIs.

Comparing all tax payment systems, it is necessary to carefully consider all the pros and cons. In case of questions, it is better to consult a tax specialist in order not to lose later.

Do taxi drivers need CCP

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

An entrepreneur who provides passenger transportation services must necessarily issue strict reporting forms to passengers. 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;
• customer name;
• date of issue;
• price of the service;
• details of the authorized person from the individual entrepreneur.

The seal can be set using a taximeter, an instrument that performs all the calculations of a taxi driver and can issue a check.

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

• deprivation of the right to apply the right of preferential tax systems;
• a fine of 1000 rubles is imposed on the driver;
• a fine of 10,000 rubles is imposed on an 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, which you can deal with in 2019.

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