As is known, the supply of new or second-hand capital goods between operators resident in different countries can also take place by means of international leasing  or cross-border leasing.

This instrument offers various advantages for the counterparts of the trade transaction.

• Collection of the equivalent value of the leased good at the time of delivery of the same to the lessee; in this way, the credit risk is eliminated and likewise the financial situation is improved;
• Competitive advantage with offer to customers of a payment extension without the burden of risks and related charges.

For the customer/lessee

• Immediate availability of the capital goods without incurring the entire financial outlay;
• Definition with the leasing company of a repayment plan tailored with its needs;
• Fixed rate financing for the entire duration of the lease;
• Deduction of the paid instalments from the net profit for the year;
• VAT is generally paid on the individual instalments and therefore spread out over the duration of the transaction;
• Import duties, if due, are payable at the end of the lease and on the residual value, which is generally kept very low.