Operational leasing for Ukrainian enterprises

Operational leasing in Ukraine in the language of numbers and facts.

Operational leasing for Ukrainian enterprises

Reading time: 3 minutes.

Author: Anastasia Mironenko, Certified Expert on Leasing Products (USAID).

To date, the market for new passenger cars in Ukraine shows a stable growth in the corporate segment. According to the materials of Avtokosalting, in the "corporate" by the results 2017-2018 almost one third of all new cars are sold - about 25,000 cars per year. One third of these cars are financed by leasing companies, while most transactions (75%) are financial leasing transactions, and only about 25% are accounted for operational leasing.

Why operational leasing is still not popular in Ukraine? This is because Operative leasing is traditionally used only by international companies. In the world the scale of the operational leasing service has been in demand for over 60 years. In Western Europe and The United States the bulk of the corporate fleet purchased through operational leasing. For example, the most popular to date "serial entrepreneur" Ilon Musk, offers Tesla operational leasing for legal entities in 20 countries. In our country, traditionally, businessmen still choose to own car, which is associated with financial leasing. It is more popular than the ability to use the car, which provides leasing operational. Although many simply do not know that leasing companies are also ready, in the case of operational leasing provide the option to buy a car after leasing.

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What is the advantage of operational leasing for Ukrainian enterprises?


Operational leasing recommends to its customers the majority of audit firms for fully legal optimization of taxation. This recommendation has a number of objective reasons: for operational leasing the rent is 100% attributable to gross costs, the company also receives a VAT tax credit as part of lease payments. it allows you to get significant savings in income tax without diverting cash funds from the balance of the company for the purchase of new cars. In this case, the lessee has the possibility of buying a car at the end of the lease term at a residual value, which agreed upon at the stage of concluding a contract.

Next time I will talk about the main differences between financial and operational leasing for Ukrainian enterprises.