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Closed-End Financial Leasing

When closed-end financial leasing is used, the Client is given an invoice for asset purchase price balance on delivery of the lease asset to the Customer. The Lesser shall pay VAT once an invoice is issued. The invoice tax base is payable in instalments to a repayment schedule. Interest payment is exempted from VAT.

From a legal perspective, all assets, object of a lease contract, are property of the Lesser and are registered in his name. After its delivery it will be filed among the lessee’s assets and its amortization will be registered in his books.



Closed-End Financial Leasing

Who is it for?

Лизинг за физически лица


Лизинг за юридически лица

Legal entities


  • No residual value is applicable at the end of the leasing period.
  • After the full payment of all leasing contract’s amounts dues you receive the ownerships of the vehicle at the end of the lease.
  • VAT is payable in its whole amount in advance at vehicle’s handover.

Compatible Assets