Leasing is a type of lease relations, whereby the Lessor undertakes to acquire the property specified by the Lessee from the seller determined by the Lessee and provide the Lessee with this property for a fee for temporary possession and use.

The advantage of leasing is that companies gain the opportunity to upgrade and increase their key assets without substantial one-time investments.


  • Accrual of depreciation with acceleration ratio up to 3;
  • Lease payments are included in the cost value of products;
  • An opportunity to get the VAT refund on the total sum of the lease payment fully and quickly;
  • An opportunity to choose whether the leased item is to be kept on the Lessor’s or the Lessee’s books.


Property acquisition under lease allows profitable enterprises to scale down their tax base through optimization of tax payments: reduction of the property tax, income tax recovery, compensation of the value added tax.

Off-balance-sheet leasing (with the asset kept on the Lessor’s books) allows the Lessee not to burden the balance sheet with long-term assets, i. e. the liquidity and asset turnover ratios do not deteriorate.

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