decreases the profit tax base, since instalments represent tax deductible expense - OL (70% in case of personal cars and 100% in case of delivery vehicles)
VAT is recognised as prepaid tax- FL with R-1
Leasing represents for the balance sheet a neutral method that offers an advantage from the point of view of liquidity
Leasing instalments are repaid from income that is realised through use of the leased item – principle ' pay as you earn '
Fixed and known instalments are a clear base for calculation
Suppliers are paid in total immediately after decrease of costs and risk of (non)payment
Leasing business enables expressing of more realistic and better relations in the supplier's balance sheet
Leasing as a priority does not offer ownership, but using leased item
Leasing calculation
