Fleet Handbook Brazil

• Unidas Fleet: Lease Contract / Fleet Outsourcing
• Unidas Rent a Car: Rent a Car (short terms)
• Unidas Semi-Novos: Selling used cars
• Unidas Livre: Private Lease
• Unidas Truck: Specific business unit for trucks 
• Unidas Agro: Specific business unit for agrobusiness

Insurance, maintenance, roadside assistance, mileage and tyre management, telematics, track services, documentation of the vehicles, fleet outsourcing, special platform for C-levels / VIP clients called (BestFleet), fuel management and fuel cards, toll solutions, mobility card, short-term contracts – for one day, or a week; long-term contracts – a monthly rental which need to be renewed every month. Unidas provides a service of buying fleets of  potential clients, helping them in the transition process of own fleet for the outsourcing/lease process through own company called. Acelero.

New cars:
The minimum period for this kind of contract is 12 months. The maximum is 48 months. 
Trucks:
A longer period like 60 months or more can be considered. 
Used cars: 
Shorter period is considered depending on the state of the car.

All the cars are registred on Unidas name.

In Brazil, transfer the title of the vehicles is not possible. All the cars still registred with Unidas as an owner during the period of the contract. The title of the vehicles can be transferred only when the car is sold.

Two kinds of obligatory documentation are needed:
1) Cars Registered (Document that shows who is the owner of the car)
2) License Certificate (Document that shows that the car is in a regular situation, with all the tax and tribuites paid)
These documents need to be renewed every year and tax and tributes have to be paid every year. These services are always included in the lease contract.

On average, transfer of the title of a car takes 5 working days.

In our services we need to consider two tributes:
1) PIS – Tax to Social Integration
2) Cofins – Financial Contribution for Social Security
The percentage of these tributes is 9,25% per month.

For the cars we need to pay, every year, two kinds of taxes:
1) IPVA – Propiety Tax for Automotive Vehicles
2) License - Document that shows that the car is in a regular situation, with all the tax and tribuites paid

In general, the clients in Brazil declare the Lease Contract as an expense. So they can deduct the amount of the contract in the Income Tax every year.

Unidas
Alameda Santos 438
01418-000 Vila Mariana
São Paulo
Brazil