Leasing finansowy

Polega na oddaniu rzeczy w użytkowanie, w zamian za raty leasingowe. Przedmiot leasingu jest własnością leasingodawcy, amortyzuje go leasingobiorca, natomiast przeniesienie tytułu własności może być zagwarantowane w umowie. Firma zwiększa w ten sposób wartość swojego majątku nie ponosząc dodatkowych kosztów po zakończeniu umowy, a zwiększona forma amortyzacji pozwala regulować jej koszty i dochody.
Zawiera klauzulę opcji na sprzedaż przedmiotu leasingu po zakończeniu okresu umowy. Oznacza to iż leasingobiorca ma prawo wykupu rzeczy oddanej mu w leasing. Leasing finansowy jest więc zbliżony do kredytu lub pożyczki. Przedmiotem „pożyczki” jest tu środek trwały a nie gotówka.

Rata leasingowa w leasingu finansowym podzielona jest na część kapitałową i odsetkową. Część odsetkowa stanowi koszt uzyskania przychodu u leasingobiorcy, a część kapitałowa traktowana jest jak kapitał przy operacji kredytowej – obniża zysk po opodatkowaniu u leasingobiorcy. Leasing finansowy dla celów podatku VAT rozliczany jest tak jak leasing operacyjny. W przypadku leasingu finansowego podatek VAT od rat leasingowych jest płatny z góry za cały okres trwania umowy leasingu (zazwyczaj w ciągu 7 dni po odbiorze przedmiotu leasingu), inaczej niż w leasingu operacyjnym gdzie podatek VAT jest płatny z każdą ratą leasingową.

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