Taxi car: lease, rent or buy
Compare rental, leasing and ownership over the same period and mileage.
Rent, lease or own
Compare rental, leasing and ownership over the same period and mileage. Include rental exclusions, limits and early-exit costs. For leasing include deposit, instalments, buyout, insurance and commercial-use/subletting conditions. For ownership include capital, depreciation, repairs and resale. Do not count both the entire purchase price and depreciation as the same expense. The result depends on actual offers and tax treatment.
A deposit is not rent
Do not add a refundable deposit to weekly expenses as “deposit/weeks”. Show it separately as tied-up funds. A justified retention, non-refundable charge or financing cost is an expense. Compare the whole agreement: rent, protection and surcharge exposure. No deposit does not by itself make an offer cheaper. There is no universal statutory deposit price or return deadline for every car rental.
Sources: Kodeks cywilny
What the agreement must clarify
Clarify rent and its VAT basis, mileage limits and surcharges, servicing, tyres, insurance, deductibles, damage, downtime, replacement cars, termination and deposit return in writing. Verify the counterparty’s right to supply the car; they need not own it. A photographed handover record documents condition, mileage, fuel and equipment. Agreements operate within the law and cannot override mandatory rules.
Sources: Kodeks cywilny
A payback model
Annual receipts equal weekly rent times actually paid weeks. Deduct OC/AC, servicing, repairs, tyres, administration, financing and taxes for your model. Empty weeks, arrears and major repairs change the result. Purchase price divided by a positive balance is only simple payback, not a guarantee or investment return rate. Resale, depreciation and capital costs require separate comparison. Expenses continue after the purchase price has been recovered.