1. THE SUBJECT OF THE AGREEMENT
1.1. Under this Agreement, the Contractor, on the basis of applications, undertakes to provide the Customer with transport services, namely passenger transportation by passenger vehicles, within the territory of the city.
1.2. The Contractor provides services under this agreement on its own or by third parties using its own or rented cars.
1.3. The Customer undertakes to pay for the Contractor's services for the transportation of passengers, carried out under this Agreement, in the manner and within the terms provided for in this Agreement.
2. OBLIGATIONS OF THE PARTIES
2.1. The Contractor undertakes:
2.1.1. At any time of the day, provide required quantity technically sound passenger cars with drivers at the points and times specified by the Customer.
2.1.2. Before the date of each month, provide the Customer with a Certificate of acceptance and transfer of services on the transportation work performed during the previous month, as well as an invoice for payment for the work performed.
2.1.3. Guarantee the Customer the provision of the services specified in clause 1.1, clause 1.2 of this Agreement at the approved tariffs in accordance with Appendix No. 1 to this Agreement.
2.1.4. Inform the customer about changes in tariffs for the Contractor's services in writing no later than days before the introduction of new tariffs. At the same time, the Contractor reserves the right to unilaterally and without prior notice to the Customer temporarily increase the tariffs during federal holidays.
2.2. The customer undertakes:
2.2.1. Pay for services under this agreement in the amount, on time and in the manner provided for in this Agreement.
2.2.2. Guarantee the Contractor's compliance with the rules by passengers transported by the Contractor under the Customer's orders traffic, the driver’s requirements, as well as their compliance with public order. The possibility of a passenger being in the car in a state of strong alcoholic intoxication, causing last harm car, committing other actions that threaten the safety of the driver, other passengers and road traffic.
3. PROCEDURE FOR IMPLEMENTATION OF THE AGREEMENT
3.1. The customer, at least one hour before the intended trip, places an order passenger car through the Contractor's dispatch service. Orders placed after the specified deadlines are considered urgent and are carried out by the Contractor without guaranteeing the availability of a free car and compliance with the start dates of the trip.
3.2. 15 minutes before the intended trip, the Contractor must inform the Customer about the details of the delivery of the car (make, color, license plate number of the car).
3.3. Disputes and disagreements arising from this Agreement or in connection with it will be resolved by representatives of the parties through negotiations. If no agreement is reached, the dispute is referred to the judicial authorities.
4. PAYMENT PROCEDURE
4.1. The cost of services provided by the Contractor is determined in accordance with Appendix No. 1, which is an integral part of this Agreement.
4.2. Settlements between the parties under this agreement occur in the following order:
4.2.1. During calendar days from the moment of signing this agreement, the Customer transfers to the Contractor’s bank account a sum of money in the amount of rubles as a deposit for the services provided by the Contractor.
4.2.2. The amount of the deposit is taken into account in settlements between the Contractor and the Customer, and the balance remaining after settlements is carried forward to the month following the reporting month.
4.2.3. At the end of the reporting month, before the date of the next month, the Contractor issues an invoice to the Customer for services performed for the reporting period, and also provides a Service Acceptance Certificate. The Service Acceptance and Transfer Certificate is signed by the parties within days from the date of receipt of the Certificate by the Customer.
4.3. Based on the provisions of Chapter 21 of the Tax Code of the Russian Federation, the sale of services under this Agreement is not subject to VAT taxation, the amount of tax is not presented to the Customer, and invoices for the sale of the Contractor’s services are not prepared.
4.4. Payment for the Contractor's services under this Agreement can be made by the Customer in the following ways:
4.4.1. by bank transfer to the Contractor's bank account using the details specified in the invoice for payment;
4.4.2. for cash payment to the Contractor's cash desk.
4.5. Full payment for services under this Agreement is made no later than the date of each month for the past month.
5. ACCEPTANCE OF SERVICES
5.1. The fact of proper provision of services under this Agreement is confirmed by the Certificate of Acceptance and Transfer of Services signed by the Parties.
5.2. Services under this Agreement are considered to be performed properly and on time if, within calendar days from the date specified in the Service Acceptance and Transfer Certificate, the Customer has not handed over the signed Certificate to the Contractor and has not provided written claims and/or objections to the Contractor.
6. RESPONSIBILITY OF THE PARTIES
6.1. The parties are responsible for failure to fulfill or improper fulfillment of obligations in accordance with the provisions of this Agreement, the Civil Code of the Russian Federation, and the Charter of Motor Transport.
6.2. The parties are released from liability for partial or complete failure to fulfill obligations under this Agreement if this failure was the result of force majeure circumstances or extraordinary events that arose after the conclusion of the Agreement, which the parties could not foresee and prevent.
7. TERM OF THE AGREEMENT
7.1. This agreement comes into force from the moment it is signed by authorized representatives of the parties and is valid for up to a year and can be extended for 1 calendar year if none of the Parties declares its intention to terminate the Agreement.
7.2. Early termination of the Agreement is possible at the request of one of the Parties after settlement of all settlements. The initiator of termination of the Agreement is obliged to notify the other Party of his decision no less than days before the date of termination of the Agreement.
8. FINAL PROVISIONS
8.1. All disputes that arise between the parties during the implementation of the terms of this Agreement are resolved through negotiations, and if no agreement is reached, in the Arbitration Court of the city.
8.2. The parties have the right to transfer their rights and/or obligations under this Agreement to third parties without the written consent of the other party.
8.3. Any changes and additions to this Agreement will be an integral part if they are in writing, duly executed and signed by both parties or their legal representatives.
8.4. All annexes, amendments and additions to this agreement signed by the parties take precedence over the main text of this Agreement.
8.5. This Agreement is drawn up in two original copies having equal legal force, one for each of the Parties.
8.6. The terms of this Agreement, additional agreements thereto and other information received by the Parties in accordance with the Agreement are confidential and not subject to disclosure.
9. LEGAL ADDRESSES AND BANK DETAILS OF THE PARTIES
Customer
- Legal address:
- Mailing address:
- Phone fax:
- INN/KPP:
- Checking account:
- Bank:
- Correspondent account:
- BIC:
- Signature:
Executor
- Legal address:
- Mailing address:
- Phone fax:
- INN/KPP:
- Checking account:
- Bank:
- Correspondent account:
- BIC:
- Signature:
The contract for cargo transportation is the main document concluded between the cargo owner and the cargo carrier. The contract for the carriage of goods must correspond to the interests of both parties and not contradict the legislation of the Russian Federation.
We invite you to familiarize yourself with the contract for the provision of cargo transportation services.
You can download the contract for cargo transportation at the bottom of the page.
AGREEMENT FOR CARRIAGE OF CARGO
N. Novgorod
Individual Entrepreneur Borisov N.A., hereinafter referred to as the “Carrier”, represented by Director Nikolai Anatolyevich Borisov, acting on the basis of Certificate 52 No. 003393936, on the one hand, and ________________, hereinafter referred to as the “Client”, represented by _________________________, acting on the basis of _____________ , on the other hand, have entered into this agreement as follows:
1. THE SUBJECT OF THE AGREEMENT. CARRIAGE FEE
1.1. Under this agreement, the Carrier undertakes to deliver the cargo entrusted to him by the Client. The name, quality, other individual characteristics, quantity, destination are indicated by the Client in the application, according to the approved form (Appendix No. 1 to the contract). The Client undertakes to pay the fee established by this contract for the carriage of goods.
1.2. The fee (price) for transporting cargo within the city is: 350 rubles per hour (minimum 3 hours).
1.2.1. Fee (price) for transporting cargo within the region and Russia: 11 rubles per kilometer, payment in both directions.
1.2.2. In case of non-cash payment, the Client pays the Carrier an additional 10% to the fee (price) specified in clause 1.2 of the Agreement.
1.3. Freight transportation is paid in following dates and in the following order:
1.3.1. in case of non-cash payment by full prepayment based on the Carrier's invoice.
1.3.2. in case of cash payment after acceptance (loading) of the cargo by the Client. Payment is allowed after the Carrier fulfills its transportation obligations, if it is necessary to return the consignment note with a mark on receipt of the goods by the Client.
2. OBLIGATIONS OF THE PARTIES
2.1. The client is obliged:
2.1.1. Transfer the above cargo to the Carrier within the time period agreed upon by both parties.
2.1.2. Pay for the transportation of cargo, work and services performed by the Carrier at the request of the Client, within the terms agreed upon in this agreement.
2.1.3. To pay, by additional agreement of the parties, for services not provided for in this agreement, performed by the Carrier at the request of the Client.
2.1.4. Submit an application to the Carrier for the transportation of goods in in the prescribed form within 24 hours.
2.1.5. Issue a waybill (another document for the cargo) to the Carrier.
2.1.6. Present cargo for transportation in proper containers and packaging that meets the requirements regulatory documentation and protecting the cargo from damage and deterioration along the route and during transshipment.
2.2. The client has the right to refuse submitted vehicles that are unsuitable for transporting cargo.
2.3. The carrier is obliged:
2.3.1. Deliver the cargo to its destination within the time period specified by agreement of the parties or within a reasonable time.
2.3.2. Provide the Client with serviceable vehicles in a condition suitable for transportation of cargo for loading.
2.3.3. Issue, in case of failure to collect the cargo, a report drawn up by the Carrier in
unilaterally, about the circumstances under which the cargo was lost, and the amount of unsaved cargo.
2.4. The carrier has the right to retain the cargo transferred to him for transportation as security for the carriage charge due to him and other payments for transportation.
3. SUPPLY OF VEHICLES. LOADING AND UNLOADING CARGO
3.1. Loading (unloading) of cargo is carried out within the time frame and in the manner established by the Client’s Application, in compliance with the provisions established by current legislation.
4. RESPONSIBILITY OF THE PARTIES FOR VIOLATIONS OF TRANSPORTATION OBLIGATIONS
4.1. In case of non-fulfillment or improper fulfillment of transportation obligations, the parties bear responsibility established by the Civil Code of the Russian Federation and other legal acts.
4.2. The Carrier, for failure to provide vehicles for the transportation of goods within the period stipulated by the contract (application to the contract), and the Client, for failure to present the goods or failure to use the provided vehicles, pays the other party a fine in the amount of twenty percent of the fee established for the transportation of goods. The carrier also has the right to demand compensation from the shipper for losses caused to him in the manner established by the legislation of the Russian Federation.
4.3. For late provision of a vehicle specified in the contract for the carriage of goods, the Carrier shall pay the Client a fine for each full hour of delay in the amount of: 0.1% of the order amount.
4.4. For delay (downtime) of vehicles submitted for loading and unloading, the Shipper shall pay a fine in the amount of 300 rubles for each full hour of delay (downtime).
4.5. The Carrier and the Sender are released from liability in the event of non-delivery of vehicles or non-use of supplied vehicles, if this occurred due to:
1) force majeure;
2) temporary restrictions or prohibitions on the movement of vehicles along highways, introduced in the manner established by the legislation of the Russian Federation, for reasons beyond the control of the carrier and the client;
3) other reasons beyond the control of the carrier or client.
5. CARRIER'S LIABILITY FOR LOSS, SHORTAGE AND DAMAGE OF CARGO
5.1. The Carrier is responsible for damage to the cargo that occurs after it was accepted for transportation and before delivery to the Client, unless it proves that the loss, shortage or damage to the cargo occurred as a result of circumstances that the Carrier could not prevent and the elimination of which did not depend on it.
5.2. Damage caused during cargo transportation is compensated by the Carrier:
The cost of lost or missing cargo, luggage in the event of loss or shortage of cargo, luggage;
The amount by which the value of cargo, luggage has decreased in the event of damage (damage) to cargo, luggage or the value of cargo, luggage in the event of the impossibility of restoring damaged (damaged) cargo, luggage;
The share of the declared value of cargo, luggage, the corresponding missing or damaged (spoiled) part of the cargo, luggage, in case of shortage, damage (spoilage) of cargo, luggage handed over for transportation with the declared value;
Declared value in case of loss of cargo, luggage, as well as the impossibility of restoration of cargo, luggage handed over for transportation with a declared value and spoiled or damaged.
The cost of cargo and luggage is determined based on the price of the cargo indicated in the seller’s invoice or provided for in the contract for the carriage of goods, and in the absence of an invoice or price indicated in the contract, based on the price that, under comparable circumstances, is usually charged for similar goods.
5.3. The Carrier returns to the Client the freight charge collected for the transportation of lost, missing, spoiled or damaged cargo, since, according to this agreement, this fee is not included in the price of the cargo.
5.4 The Carrier is not responsible for the safety of the Client’s cargo and its timely delivery in the following cases:
If it turns out that the requirements for the conditions of storage and transportation of cargo do not meet the requirements specified by the Client in the application;
If upon inspection it turns out that the cargo does not comply with the documents issued for it or the submitted application;
If there is no documentation required for transportation of the cargo or it is incorrectly completed;
If, when delivering the cargo to the Client or on his behalf to a third party, there are no external signs packaging has been opened or damaged.
If the cargo was delivered for transportation with damage to the packaging, lack of packaging or its inconsistency with the nature and properties of the cargo.
If the Carrier proves that the loss, shortage or damage (spoilage) of the cargo occurred due to circumstances that the Carrier could not prevent and the elimination of which did not depend on it.
If cases of force majeure (force majeure) occur.
6. FINAL PROVISIONS
6.1. Before presenting a claim to the Carrier arising from the carriage of cargo, the Client is obliged to present a claim to him in the manner prescribed by current legislation.
6.2. In everything else not regulated by this agreement, the parties will be guided by the provisions of the current legislation of the Russian Federation.
6.3. The agreement comes into force from the moment of its signing and is valid until December 31, 2016, drawn up in two copies having equal legal force, one for each of the parties.
6.4. Addresses, bank details and signatures of the parties:
Carrier: IP Borisov N. A.
Legal Address: 603079, N. Novgorod,
St. Dezhneva, 3, apt. 19
Fak. Address: 603051, N. Novgorod,
Etc. Geroev, 1, office 5
TIN 525909763735
OGRNIP 307525916500043
r/s 40802810323500000217
A contract of carriage is one of the contracts governing relations regarding the territorial movement of objects or people using vehicles.
Transport forms an independent sphere economic activity. The role of transport is to provide specific services aimed at moving goods or people in space. Being regulated by the rules of law, these relations take the form of legal obligations.
Types of standard samples of transportation contracts
All examples of transportation contracts are divided into contracts for the carriage of goods (mail), transportation of a passenger and his luggage, as well as charter agreements. Let's take a closer look at each example.
By standard contract transportation of cargo (mail), the carrier undertakes to deliver the cargo transferred to him by the sender to the destination and hand it over to the authorized person (recipient), and the sender undertakes to pay the established fee. The conclusion of a contract for the carriage of goods is confirmed by the preparation and issuance to the sender of the goods of a consignment note (bill of lading or other document for the cargo provided for by the relevant transport charter or code) (Article 785 of the Civil Code of the Russian Federation).
Under a standard contract for the carriage of a passenger and his baggage, the carrier undertakes to transport the passenger to the destination, and if the passenger checks in the baggage, also deliver the baggage and hand it over to the person authorized to receive the baggage. The passenger undertakes to pay the established fare and for the carriage of luggage, if any. The conclusion of a contract of carriage is certified by a ticket, and the passenger’s handing over of luggage is certified by a baggage receipt (Article 786 of the Civil Code of the Russian Federation).
Under a charter agreement (charter), the charterer undertakes to provide the charterer for a fee with all or part of the capacity of one or more vehicles for one or more flights for the transportation of goods, passengers and luggage (Article 787 of the Civil Code of the Russian Federation).
Contract of carriage: regulation
The general conditions, procedure for concluding and form of transportation contracts are determined by the Civil Code of the Russian Federation, transport charters and codes, other laws and rules issued in accordance with them and other legal acts.
Each of the above types of transportation contracts can be divided into subtypes, depending on the type of transport carrying out the transportation.
Agreements are divided on this basis:
- Rail transportation (regulated by Federal Law of January 10, 2003 N 18-FZ “Charter of Railway Transport of the Russian Federation.” As well as numerous transportation rules. For example, rules for the provision of services for the transportation of passengers by rail, as well as cargo, luggage and cargo luggage for personal, family, household and other needs not related to the implementation entrepreneurial activity, approved Decree of the Government of the Russian Federation of March 2, 2005 N 111 and the rules for the provision of services for the use of public railway transport infrastructure, approved. by Decree of the Government of the Russian Federation of November 20, 2003 N 703.
- Road transportation (regulated by Federal Law dated November 8, 2007 N 259-FZ "Charter of Road Transport and Urban Ground Electric Transport", rules for the transportation of passengers and luggage by road transport and urban ground electric transport, approved by Decree of the Government of the Russian Federation dated February 14, 2009 No. 112, as well as other cargo transportation rules.
- River transportation (regulated by the Code of Inland Water Transport of the Russian Federation dated March 7, 2001 N 24-FZ).
- Sea transportation (regulated by the Merchant Shipping Code of the Russian Federation dated April 30, 1999 N 81-FZ).
- Air transportation (regulated by the Air Code of the Russian Federation dated March 19, 1997 N 60-FZ).
- Multimodal transport.
There is a division of transportation contracts according to the following criteria::
- by validity period - one-time and long-term;
- by territorial basis - domestic and international;
- by the number of transport enterprises involved in transportation - local, direct and direct mixed transport.
If the carrier undertakes to transport goods, passengers and luggage at the request of any citizen or legal entity, this transportation is recognized transportation by public transport(Article 789 of the Civil Code of the Russian Federation). In this case, the fee is charged on the basis of tariffs approved in the manner prescribed by transport charters and codes.
Characteristics of samples of transportation agreements
The contract of carriage is a bilateral, compensated contract, since both parties have rights and obligations, and the carrier receives freight charges.
The contract of carriage can be either a real or a consensual contract. In most cases, it is a real contract, that is, it is considered concluded from the moment the carrier accepts the goods from the sender.
A contract of carriage is consensual when concluding a charter agreement (most often a sea or air charter) and is considered concluded from the moment an agreement is reached on essential conditions agreement: on the name of the vessel, whether all or part of the vessel is chartered, the amount of cargo, the place of loading and unloading, the amount of freight, the destination of the vessel, the route of the vessel, etc.
Popular samples.
When someone needs to transport cargo over a certain distance, but their own capabilities do not allow it, they have to turn to third-party carriers.
With third parties to whom we, albeit temporarily, entrust our property, which is what happens when transporting cargo, it is necessary to draw up some papers that will indicate the legality of such actions and guarantee the participants the observance of their rights.
In such cases, a road transport agreement is suitable for transporting goods by road.
How to document transportation
Let us immediately note that when working with large carrier companies, cargo transportation is formalized through a standard transportation application agreement and does not require detailed consideration. You only need to fill out a ready-made contract form when meeting with a representative of the carrier. Let us dwell on the contract of road transport between private individuals - entrepreneurs or ordinary citizens.
The agreement most an important condition is a clear description of what the document is actually about. That is, it is required to indicate in sufficient detail by which person, from where and where, a certain cargo that belongs to a specific client will be delivered. The description of all the goods that need to be transported may not be included in the contract, if there are quite a lot of goods, in which case a link to a document describing the specific composition of the cargo is required. For example, we indicate that the carrier is obliged to deliver the goods to the customer according to the bill of lading.
Transportation costs money, so in the contract we indicate the amount of the carrier’s remuneration for the work. If this is not a fixed rate, be sure to indicate the payment procedure for services. Financial issues may not be limited to remuneration alone. If necessary, clauses on travel expenses, payment for fuel, repairs and other expenses of the carrier can be included in the road transportation agreement; everything is decided by the agreement of the parties.
When entrusting your cargo to a carrier, especially if you are dealing with a private person, it is a good idea to make sure that the driver accepting the cargo for transportation and the vehicle in which such transportation will be carried out have all Required documents and permissions.
Transportation by road transport is subject to the provisions of the law on the provision of paid services. Regulation of such relations and disputes regarding them takes place according to current laws, in accordance with the norms and provisions of the agreement itself. Moreover, the agreement of the parties is sometimes decisive. Enter into only such contracts that can provide you with reliable protection own rights in case of their violation.
Below is a standard form and a sample road transportation agreement, a version of which can be downloaded for free.
How transportation services differ from other transport services, when a forwarding agreement is a purely intermediary agreement, and how taxes are paid when providing freight forwarding services are current issues in the transportation business. To answer them correctly, an individual entrepreneur should familiarize himself with the regulations governing the specifics of doing business in companies of this profile.
Transportation and transport services
In connection with the movement of goods from the seller to the buyer, there is a need for an intermediary who will organize the transportation and carry out it. Often this role is taken on by individual entrepreneurs specializing in the provision of transport services. In this case, the following agreements are added to the purchase and sale agreement:
- Transportation. An agreement is signed with the carrier for a routine cargo transportation operation. The sender is responsible for organizing the transportation process, preparing the cargo for shipment, as well as preparing the necessary documents for the cargo.
- Transport forwarding. A forwarding agreement implies the provision of additional services related to the transportation of cargo - organizing transportation, searching for a carrier, preparing cargo for shipment. Under such an agreement, the shipper (or cargo owner) fills out an application with precise instructions for the forwarder, but is not directly involved in the registration and preparation of the cargo.
- Agency. Agency contract lies between individual entrepreneur- an intermediary organizing the transportation process, and a transport company that will deliver the goods. Under the agency agreement, the forwarder is an intermediary who needs to find a transport company to transport the goods.
Before providing transport services to anyone, the entrepreneur must enter into an agreement of the appropriate type.
Additional services are often added to transport services:
- Consulting: determining the transportation route, choosing the type of transport and delivery method, calculating the cost and delivery time, etc.
- Organizational: preparation and registration of transportation, concluding contracts with participants in the transport process, creating the necessary documents, planning delivery operations, etc.
- Cargo preparation: stowage, marking, packaging.
- Customs clearance.
- Reception and delivery of cargo.
- Loading and unloading operations (stevedoring, if we are talking about a sea vessel), services of survey companies assessing property for insurance purposes.
- Cargo escort.
- Dealing with claims and malfunctions during transportation.
The scope of work determines the type of contract to be concluded. Let's consider the main two contracts for transport services.
Structure and content of transportation and freight forwarding contracts
To provide services, a transportation contract is concluded between the carrier and the shipper (cargo owner).
The subject of the transaction is the organization of a transport operation, therefore, in the relevant section of the contract, it is useful for an individual entrepreneur to indicate the legislative norms governing the interaction of the parties in the transportation process (Civil Code of the Russian Federation, Chapter 40 “Transportation”).
Under the contract of carriage, the carrier is obliged to present the transport for loading at the specified place and time. Besides:
- The vehicle must be in good working order and suitable for transporting the declared goods.
- The carrier is obliged to transport the goods along the agreed route.
- The cargo must be delivered within the time limits that were agreed upon when discussing the order and recorded in a written agreement.
- If there is a forced delay of the vehicle en route, the carrier promptly informs the customer about all the circumstances impeding the delivery of goods.
The customer is obliged to inform full information about the cargo being transported - name, type, total quantity. And we also need a schedule indicating the points for delivery of vehicles for loading. The customer prepares all shipping and transport documentation for the transported cargo and pays for the freight of the vehicle.
Transport services of an individual entrepreneur are paid after submitting the relevant invoices and invoices. Payment may be charged as a fixed amount or per unit of transport work.
A transaction for the transportation of goods will be mutually beneficial only if the rights and obligations of the parties are clearly stated in the contract
The carrier is responsible for providing vehicles for loading on time and for failure to meet delivery deadlines. The section of the contract “Penalties” indicates the amount of payments for violation of transportation deadlines.
In addition, the carrier is responsible to the customer for the complete or partial loss of cargo, its damage, deterioration in quality and loss of presentation due to improper execution of the transportation contract. When signing an agreement, an individual entrepreneur needs to determine at whose expense the assessment of the amount of damage will be carried out.
The customer is responsible for:
- improper fulfillment of one's obligations under the contract;
- damage caused to the carrier;
- unjustified refusal to pay for carrier services;
- late payment of invoices issued under the contract;
- untimely release of the vehicle.
Transport forwarding agreement
The transport expedition agreement is concluded between the customer and the transport forwarder.
Forwarding services today represent not only the execution of a transport operation, but also the provision of services for consolidation, storage, warehousing, and cargo handling in accordance with the customer’s instructions. Modern forwarders advise on the choice of method and route for cargo delivery, resolve tax issues, deal with insurance, and coordinate transportation processes. The entire range of forwarding services is divided into four groups:
- delivery,
- stevedoring,
- tallyman,
- warehouse
What are delivery and warehouse services, you can still guess, but let’s define stevedore and tally services.
Stevedoring services - loading, unloading and transshipment operations at an intermediate point. Tallying services involve counting the number of units of cargo when loading and unloading cargo from a vehicle. Cargo and transport inspection services are called survey services. Typically, survey and tally services are provided in a comprehensive manner.
- attorneys;
- commission agents;
- warehouse owners, cargo keepers;
- lessors of container and trailer parks;
- carriers.
Each of the listed forwarders offers a certain range of services related to transportation - consolidation and deconsolidation of cargo, formation of shipments, tonnage reservation, warehousing and safekeeping, rental of cargo packaging equipment. The specifics of the work of an individual entrepreneur - a forwarder - determine the content of the forwarding agreement, and also provide an answer to the question of who the forwarder is for the customer - an attorney, commission agent, warehouse owner, agent or carrier.
The section “Subject of the agreement” indicates the scope of regulation of relations between the forwarder and the customer. It is clear that the activities of an individual entrepreneur and his transport forwarding services completely determine the content of the text of this article.
The customer issues an order to the forwarder to transport the goods. To document this operation, there is a special FIATA form.
Execution of the FIATA proforma, the issuance of which formalizes the order to the forwarder, is mandatory for international transportation
Then the forwarder accepts (confirms) the fact of acceptance of the order. Proof of this is the receipt of the FIATA forwarder.
The reverse side of the FIATA proforma, which confirms that the forwarder has accepted the customer’s order for execution
The forwarder prepares transport and all necessary documents for the cargo. At the request of the customer, the forwarder can participate in the development of transport terms of the purchase and sale agreement.
The obligations and responsibilities of the forwarder and the customer are determined “ General terms and conditions activities of Russian international forwarders" and the Civil Code of the Russian Federation: Chapter 40 "Transportation", Chapter 41 "Transport Forwarding", Chapter 47 "Storage", Chapter 49 "Order", Chapter 51 "Commission", Chapter 52 "Agency", Chapter 37 " Contract".
Standard contract for cargo transportation for individual entrepreneurs and a sample certificate of completion of work
The issuance of a transport document (waybill, bill of lading or other document for cargo) confirms the conclusion of a contract for cargo transportation. Sometimes one waybill is enough to indicate the conclusion of a contract of carriage in simple written form, without requiring the signing of another contract.
If the carrier has accepted the shipper's order for the carriage of goods or the shipper has accepted the carrier's application for the carriage of goods, then the contract of carriage is considered concluded.
A standard contract of carriage can be used under standard conditions of cargo transportation
The fact of performance of transportation services is confirmed by various documents. This can be: a waybill, waybills, a transportation application, a statement of reconciliation of calculations, etc.
The certificate of completion of work confirms the fact that the individual entrepreneur has provided cargo transportation services
Termination and modification of the contract
Changing the terms of the contract assumes that the contract will be fulfilled, but the content of obligations or the amount of liability has been revised by changing a number of articles of the document. Termination of the contract involves the annulment of previously reached agreements. Change and termination is possible with the general consent of the parties, by signing an agreement to change or terminate the contract, or unilaterally through the court. An individual entrepreneur should go to court after receiving the refusal of the counterparty to the transaction to change the contents of the agreement or terminate the agreement (Article 452 of the Civil Code of the Russian Federation).
The contract is considered terminated after the parties sign the agreement, or after the court decision comes into effect. Consequences are expected for a party that has significantly violated the terms of the contract or failed to fulfill its obligations in response to the fulfillment of the obligations of a transaction partner (Article 453 of the Civil Code of the Russian Federation).
Reporting and taxation
Tax reporting issues are determined by the chosen taxation system. The UTII system, as the most popular among individual entrepreneurs, can be applied to transportation contracts subject to the following conditions:
- Provision of motor transport services for the transportation of goods by entrepreneurs who have ownership or other rights to transport (a rental or leasing agreement is suitable).
- The vehicle fleet should not exceed 20 vehicles.
- TO vehicles does not include trailers, semi-trailers and trailers.
- The conclusion of the contract is confirmed by the issuance of a bill of lading.
- It doesn’t matter how you pay for the services provided; you can pay in cash or by non-cash payments.
Other transport services are not included in the list of activities to which UTII can be applied, but it is quite possible for an individual entrepreneur to conduct business using the simplified tax system.
In order to choose the right taxation system, individual entrepreneurs should systematize the list of services provided and study the regulatory requirements for doing business in the field of transportation.
Taxes on contracts for cargo transportation and transport services
The forwarding agreement provides for intermediary operations; tax is imposed on profits from the fee received for the services of the forwarder. Money from the customer transferred to fulfill obligations under the contract is not profit, taxes are not paid on it. In addition, the forwarder's expenses for fulfilling the terms of the contract are reimbursed by the client and are not taken into account when calculating taxes. This is evidenced by letters from the Ministry of Finance of Russia dated May 24, 2012 No. 03–03–06/1/270, dated January 30, 2012 No. 03–11–06/2/13, dated June 14, 2011 No. 03–07–08/185, dated 01.12.2009 No. 03–11–06/2/252, dated 30.03.2005 No. 03–04–11/69.
And also the forwarder pays value added tax on the amount of remuneration (letters of the Ministry of Finance of Russia dated June 14, 2011 No. 03–07–08/185, dated March 30, 2005 No. 03–04–11/69, dated June 21, 2004 No. 03–03– 11/103). After the individual entrepreneur provides other transport services under the contract, the amount of VAT is calculated and an invoice is issued within five days.
Video: Documentation of transport services
An individual entrepreneur who decides to provide transport services should distinguish between transportation and forwarding services, since the type of activity in the field of transportation determines the applicability of UTII. Draw up an agreement in pure form It’s not always necessary, sometimes it’s enough to have a waybill, waybill and invoice.
