Leasing Procurement Services in Poland

/ Corporate Consulting

Leasing Procurement Services

Legal Background:

Leasing agreement is an agreement which is regulated separately by the Polish Civil Code.

Generally, in view of these provisions, leasing is an agreement under which a lessor undertakes to purchase an asset from a given seller and release it to the lessee for use. Under such agreement the lessee undertakes to pay the lessor a financial consideration in agreed instalments, at least amounting to the price or consideration borne by the lessor for the purchase of the asset.

Despite the above definition, the asset subject to the lease agreement does not necessarily have to be purchased by the lessor specifically for the purposes of the given lease agreement. It may also be the asset owned by the lessor.

The lease contract is deemed invalid if it is not concluded in writing.

Our Services:

The Polish regulations regarding leasing passenger cars / trucks or other vehicles are rather complex. The decision made by a company to buy or to lease has influence on several accounting and tax regulations (CIT & VAT). Also, there are different regulations about passenger cars and trucks, or other vehicles which has to be taken in consideration.

We consult and assist our clients in the question to buy or lease a passenger car / truck, before decisions are made and could have negative tax consequences.

We analyse together with our clients how the different types of lease transactions like:

  • Operating (Tax) Lease, or
  • Off-Balance Sheet Operating Lease

Or, have a different effect i.e. on following questions:

  • Residual (final) value;
  • Deductible costs;
  • Total lease fees (VAT excluded);
  • VAT;
  • Which party is disclosing in the balance sheet.

Operational and financial leasing vs Corporate Income Tax

Corporate Profit Tax (CIT)

In line with the general definition envisaged in the CIT Act, lease agreement is an agreement referred to in the Civil Code, as well as any other agreement, under which a lessor gives to the lessee for use against a consideration or for deriving benefits depreciable fixed or intangible assets as well as land.

The above definition does not cover the perpetual usufruct rights, which gave rise to the standpoint expressed by the Ministry of Finance, which such rights cannot be subject to the lease agreement.

The provisions of Polish tax law do not explicitly refer to such terms as operating and financial lease; however in practice these terms are commonly used.

Operational leasing and CIT

Pursuant to the Art. 17b. section 1

Fees set in the leasing contract [including exploitation fees] constitute the lessor’s income and the total tax deductible revenue of the lessee, if the contract fulfils the following conditions:

  1. The contract is concluded for a specified period. The contract period exceeds 40% of the tax depreciation period (5 years) – so the contract must be concluded for at least 2 years.
  2. Total fees exceed or amount to the primary value of the leasing subject.

Vehicles are allowed for depreciation by the leasing company, so they are the lessor’s expense.

Financial leasing and CIT

Pursuant to the clause 17f.

The leasing fees interests are the only tax deductible revenue of the lessee (and the revenue of the lessor) only in interest part, if:

  • The contract is concluded for a specified time.
  • Total fees exceed or amount to the primary value of the leasing subject.
  • The contract indicates that the capital allowance will be performed by the lessee – it is his expense.


I would like to take this opportunity to express my thanks again for the very good cooperation, the quick compilation and processing of the data and the support for the shareholders' meeting. I do hope that we can meet again in person at the latest when we discuss the next deal.

Elisabeth Neumann , I.G. Pflanzenzucht GmbH
Authorised representative, Finance director


Last updated: 29.04.2022

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