- Financial leasing is no longer considered a service but a good.
- The change affects the tax regime, specifically VAT deduction.
- Before 2025, VAT was deducted from individual installments during the lease term.
- Leasing companies paid VAT gradually.
- This benefited leasing companies’ cash flow.
- From 2025, the system aligns with European legislation.
- The change is based on European Court of Justice rulings.
- The new system is more advantageous for Slovak businesses.
Source: podnikajte.sk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
