LTD and Rent a car
I have a company and a rented car. EOOD - it has the activity of "mediating in the renting of properties for conducting pictures of advertising films". My activity is mainly related to the use of a car. As the company does not have a car, we use a car rental service. I'm a self-insured person, and my question is can I use a rented car for the purpose of the activity and count the fuel with the roadmaps, given that this is my main expense?
Thanks in advance for the answer.
After the represented by you LTD rent a car (for which there is a properly signed car rental contract) and with it are driven kilometers (on the completed road lists) for carrying out inspections related to the activity of the EOOD, the spent fuel, oils, repairs for which you have documents (invoices) in the name of EOOD are recognized as tax expense.
You should keep in mind that if the car rental contract has a legal person, the landlord must issue an invoice for the rent paid. If the landlord is a natural person, you must fill in an account for paid amounts, and for the amounts paid on these accounts in the first nine months of the year, EOOD, he is obliged to deduct from the due amounts for rent 10% tax after deduction of 10% costs and pay the remainder of the agreed monthly car rental. You are obliged to deposit the amounts withheld into the state budget. At the end of the year, you will have to issue a service note to the landlord about the amounts paid and the tax deducted, and report on salaries paid out of work.
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