Leasing of equipment and machinery. Equipment leasing for legal entities and small businesses: equipment leasing agreement and conditions

Equipment leasing for legal entities is an opportunity to expand production capacity and business potential without withdrawing significant amounts of funds from circulation. Such an offer will be beneficial not only for small businesses that do not have sufficient reserves of funds in their accounts, but also for large enterprises that get the opportunity to use the saved assets for other purposes.
We work with both domestic and foreign manufacturers and provide favorable conditions in terms of terms, funding volumes and the appreciation rate. For small, medium and large businesses, our specialists form individual offers that take into account the specifics of the activity, the nature of the order and the client's capabilities. We offer leasing equipment for medical, oil and gas, metallurgy, woodworking, food processing and any other.

We work with equipment costing from 1 million rubles.

Advantages of supplying equipment under a leasing agreement

Equipment leasing from Interleasing Group of Companies provides our customers with the following benefits:

• various programs that allow you to choose the most attractive conditions;
• the minimum package of required documents;
• Short terms of consideration of the application - a preliminary decision from 1 hour, consideration and approval from 1 day;
• the term of the leasing agreement is from 12 months;
• various schedules and amounts of payments;
• advance payment from 0%;
• provision of leasing services in all regions of Russia;
• more than 18 years of successful activity.

We work with more than 1,500 suppliers and during our work we have concluded over 8,000 leasing transactions for more than 2,000 clients.

Interleasing offers its clients attractive conditions - the prices of our services are lower than market prices, the overpayment is minimal or completely absent.

How to lease equipment?

To maximize the convenience of our clients and reduce the time spent on concluding a transaction, we adhere to a certain work procedure:

1. Select the supplier, the required equipment and its cost.
2. Leave your application through the form on the site to get a preliminary decision.
3. The specialists of our company will form an individual offer and financing conditions for you and agree on the decision with you.
4. Conclude an official agreement on equipment leasing from Interleasing Group.
5. Get and start using the necessary equipment.

If you need an individual consultation and have any questions, you can contact our managers for help. To do this, simply order a call back or leave your message through the feedback form. We will answer you as soon as possible.

You can also get detailed information about the conditions of current leasing programs, a list of suppliers and manufacturers with which Interleasing Group works, from our specialists.

Hello! Today we will talk about equipment leasing. Sometimes it happens that expensive equipment is required. Not every entrepreneur can afford to immediately lay out a large amount for such a purchase. A possible solution could be the purchase of equipment on lease! How to purchase equipment on lease, what documents to draw up - this article will tell about this.

You can apply for leasing Europlan on favorable terms with state support!

Steps on the way to leasing equipment

Leasing— long-term lease of equipment or machinery with the possibility of subsequent redemption. There is an article in which we wrote, in simple words.

Equipment leasing opens up new horizons for the entrepreneur to develop business, to improve the quality of products or services provided, and, accordingly, to attract new customers. Today, there are many opportunities to purchase various equipment: industrial, commercial, warehouse, processing and much more on very favorable terms, as well as industrial and commercial premises and transport.

Without equipment, it is difficult to imagine any production, even a small one. The more modern technology production has, the greater the productivity of labor, the higher the quality of products, and the lower its cost.

So, you have decided to increase the possibilities of your business, and the question arose before you: how to lease equipment to a novice entrepreneur? Here are some tips that you will need when choosing a bank or leasing company.

Step 1. Looking for lessors. Get acquainted with information about the types of leasing in your city, about leasing companies and banks providing such a service. Check with managers whether leasing of the equipment you are interested in is possible and under what conditions. You can also find out from them a list of documents necessary for concluding an agreement;

Step 2. Studying their offers. Read all the offers in detail and choose the most suitable for you. Submit an application to the selected company, attach copies of all required documents to it. As a rule, it takes approximately 10 working days for the application to be processed. If the company approves your application, they invite you to sign the contract. It would be better if you first consult with an experienced lawyer who can explain all the clauses of the contract;

Step 3. We conclude an agreement. Then you must pay the advance stipulated in the contract. This payment can be from 10 to 30% of the total amount. In some cases, property insurance will be required. After the contract is signed, all the necessary copies of payment orders are provided to the company, you must deliver the purchased equipment.

Documents for registration of equipment for leasing

In order to purchase equipment on lease, you will have to submit the following documents to the bank or leasing company for approval:

1. Copies of the certificate of state registration, as well as copies of the constituent documents of the organization;
2. For individuals, you will need a copy of the passport of a citizen of the Russian Federation, a certificate of tax code;
3. Extract from the Rosreestr of entrepreneurs of legal entities and individuals;
4. Income declarations for the previous five reporting periods;
5. Bank statement on cash flow on all accounts for the previous 12 months;
6. Some companies may require information about existing loans and debts on them.

Equipment leasing agreement - sample, types and parties

The leasing agreement is bilateral and is concluded only for business purposes. This agreement is in written form.

Essential terms of the equipment leasing agreement- information that allows you to determine specifically what equipment is being transmitted ( equipment identification data: name, serial number, model, type, brand, etc.).

When concluding an agreement, on the one hand, Landlord - Lessor and, on the other hand, Tenant - Lessee.

landlord- a leasing company (lessor), or directly a bank that provides equipment to the tenant on lease.

Tenant- an individual or legal entity (lessee) who leases the object of leasing.

The Lessor acquires the equipment specified by the Lessee from the manufacturer or seller, which is then provided for use and possession under a leasing agreement. The tenant owns and uses the leased property.

Leasing can be of several types, depending on the participants in the transaction:

1. Direct leasing. The owner of the equipment (manufacturer or supplier) leases the object himself. At the same time, the leasing company does not take part in the transaction No.
2. Indirect leasing. The transfer of leasing property takes place with the participation of an intermediary. Such a deal is a classic and very common.
3. Separate leasing. This type of leasing is often used to purchase very large objects (air, sea and rail transport, drilling rigs, etc.)
4. Return lease. The owner of the equipment sells his property to a financial institution (bank) with the simultaneous execution of a long-term lease agreement for his former property.

Often the insurance company is also involved in the transaction. The participation of the insurer is optional, but it is better to insure all possible risks (financial, transport, etc.).

• Download a sample equipment leasing agreement with all related attachments

How to choose a leasing company

The financial benefit of the entire transaction will depend on which company you choose. When choosing a leasing company, you should pay attention to the following points:

1. Study the history of a financial organization in the financial and investment market;
2. Pay attention to how many transactions the organization has conducted (closed and current transactions);
3. Study the scale of the company (how many branches the company has, what is its staff and their qualifications);
4. Pay close attention to the terms of the lease and compare them with the cost of other companies.

In the financial market, there are many organizations offering to buy equipment on lease for legal entities. Many of them are subsidiaries of large banks. These organizations offer many options. For example, VTB-24 Bank finances the leasing of domestic and foreign production equipment. On very favorable terms, it provides leasing of medical equipment, for example, ultrasound scanners, tomographs, etc.

Some financial institutions, such as UralSib Bank, offer programs both with and without the condition of providing the organization's financial statements. These two cases differ significantly in the amount of the minimum advance and the maximum amount of funding.

Transfer of ownership of leased equipment

The most common situations are when an entrepreneur rents equipment from a leasing company. In this case, the company acquires the object of leasing from the seller or supplier, and becomes the owner of the property.

By concluding a lease agreement, the entrepreneur does not acquire ownership of the property, but is only its tenant. Therefore, his rights regarding this equipment are limited.

After the expiration of the lease agreement, the entrepreneur has the opportunity to buy the equipment at the residual value. But that doesn't mean he has to do it. In some cases, when the lease period comes to an end, the entrepreneur returns the equipment to the leasing company. But as a rule, the entrepreneur still buys the equipment from the leasing company and from that moment becomes its full owner. All these nuances are specified in the contract. That is why it is important to carefully analyze all the clauses of the contract you conclude.

There are also options when the lessee can become the owner of the equipment earlier than the expiration date of the contract, but not earlier than one year from the date of receipt of the equipment for use, subject to full payment of all payments stipulated by the contract.

How is the process of negotiating the terms of leasing

After the entrepreneur has submitted an application and all the necessary documents to the leasing company, the company considers the feasibility of the forthcoming transaction. If the company approves the application, a contract is drawn up.

And this is where a very important part of the transaction begins - the negotiation of the terms of the leasing agreement. It is very important to take into account the following in the contract:

1. Prescribe a specific object of the contract (all equipment data according to the passport), as well as the timing of its delivery and acceptance;
2. The amount of leasing payments under the agreement, as well as their frequency (that is, a payment schedule is being developed that will be valid throughout the entire agreement);
3. Specify on whose balance sheet (entrepreneur or company) the equipment is credited;
4. Will the tenant be given the opportunity to buy the equipment at the end of the contract;
5. In the event of the transfer of the subject of the contract, at the end of its validity, into the ownership of the lessee, it is necessary to discuss the residual value for redemption and the method of payment;
6. The duration of the contract must be indicated;
7. Service maintenance and maintenance of equipment;
8. Prescribe whether it will be possible to terminate the transaction early, and indicate the reasons for this;
9. Agree on penalties for the parties for non-compliance with the terms of the contract.

As a rule, the costs of transportation of leased property are paid by the lessee separately and are not included in the cost of the lease agreement.

If, under the terms of the contract, the entrepreneur buys out the leased equipment, then it is better not to include the purchase price in the amount of lease payments, because in this case it will not be taken into account when paying income taxes. It is best to issue this amount as a separate payment when transferring the property to the tenant.

Early termination of the lease agreement

The contract necessarily prescribes the obligations of the parties, the violation of which is an indisputable reason for terminating the agreement.

lessor has the right to terminate the contract unilaterally if:

• The lessee uses the subject of the contract for other purposes;
• During operation, the condition of the property deteriorated significantly;
• The lessee has delayed or failed to transfer payments at all more than twice;
• The lessee has ceased to exist.

Lessee has the right to terminate the contract if significant defects are found in the equipment, in which it is impossible to adequately use it.

Upon termination of the contract, the tenant pays the landlord:

• The unpaid remaining amount of payments under the agreement, plus penalties;
• If the contract provides for the purchase of property, then it will be necessary to pay the residual value of the equipment at the time of termination of the transaction;
• Forfeit.

The landlord pays the tenant only a penalty and advance payments (if it is specified in the contract).

Leasing equipment

When concluding a leasing transaction, the parties enter into a number of agreements ( mandatory and related). It is mandatory to sign contract of sale, which is between the lessor (company) and the supplier or manufacturer.

In accordance with this agreement, the supplier undertakes to sell and transfer the equipment to the lessor or lessee, depending on the terms of the contract. The leasing agreement must necessarily provide for who chooses the necessary equipment and its supplier (leasing company or entrepreneur).

The purchased equipment is transferred together with all accompanying documents, accessories and components.

As related agreements, the following can be concluded: an agreement on raising funds, insurance, guarantees, guarantees, etc.

The moment of transfer of equipment to leasing is considered the moment of signing the acceptance certificate. The acceptance certificate can be signed between the lessee and the seller at the time of delivery of the equipment. From this very moment, all responsibility during the operation of the equipment or its installation / dismantling lies with the lessee. The acceptance certificate for equipment (after installation and installation) is signed simultaneously with the acceptance certificate.

The maintenance of the equipment and its repair, from the moment of transfer of the equipment, fall on the shoulders of the lessee.

Who carries out the installation and installation of equipment

Often, when buying equipment, its installation and commissioning are required. These services can be specified in the contract and included in the cost of leasing equipment and paid directly to the manufacturer or supplier, or provided as a separate service, and then you need to conclude an additional contract. This agreement can be concluded by the lessee or the leasing company.

When there is a transfer of equipment for leasing, which requires installation and adjustment, the question arises of depreciation. In this case, the equipment is transferred directly to the lessee, the act of acceptance and delivery and the act of transferring the equipment to leasing are signed.

• If the equipment is first put on the balance sheet of the lessor (leasing company), then depreciation starts after the first month, regardless of whether the equipment was put into operation.
• If the equipment was initially put on the balance sheet of the lessee, then the depreciation of equipment under leasing begins to accrue from the moment it is put into operation. All these conditions should be taken into account when drawing up a payment schedule and agreeing on the terms of the contract.

Advantages of a leasing deal over a loan deal

Before every novice entrepreneur, the question arises: to take equipment on lease or on credit? There are significant differences between these two financial options, and it is often much more profitable to issue a leasing agreement than to take out a loan.

1. To purchase equipment on lease, much less documents are required than to apply for a loan, and this process is much simpler. Very often, the average and banks are reluctant to issue loans, especially in cases where there is no credit history. The leasing company may require from the entrepreneur only a business plan and a minimum number of documents;
2. Objects acquired on lease can be immediately put into operation, while property tax will be deducted only from the moment it is received into ownership;
3. As a rule, the term of a leasing agreement is much longer, and payments under it are much less than under a loan agreement;
4. When making a leasing transaction, the equipment remains the property of the lessor, you only rent it, so no guarantees of repayment of the loan or any collateral are required;
5. Depreciation of equipment in leasing is much faster, which allows you to significantly reduce the cost of the acquired property by the end of the leasing transaction;
6. When concluding a leasing transaction, you will not need to withdraw a large amount from the organization's fund at a time, which may be needed for other needs. You pay a down payment and then make payments according to the schedule;
7. Payments under a leasing agreement are included in the cost of production, as a result of which it is possible to reduce income tax deductions.

Of course, there are enough advantages of registering a leasing transaction over a credit one, however, there is one significant drawback. As a result, buying equipment on lease turns out to be a more expensive event for the organization than obtaining a loan. This is due to the long term of the transaction, and also because the leasing company is responsible for the wear and tear of the equipment and, in turn, requires some compensation for this.

Equipment leasing for small businesses - the ability to use equipment or machinery with the right to buy it back in the future. The entrepreneur chooses the equipment he needs, and the lessor pays from 70 to 90% of the cost. The entrepreneur pays the missing amount from his own funds and receives equipment on a long-term lease.

Gradually, he redeems this property and it becomes his property. If the acquisition is not included in the plans, after the expiration of the lease agreement, the equipment will have to be returned to the leasing company.

Leasing is an optimal financial mechanism that differs from a loan agreement or a lease agreement.

At first, a novice entrepreneur does not have enough funds to purchase equipment. The use of leasing allows you to use high-tech tools at a low price (monthly payments in accordance with the contract), and use available funds for development.

Characteristics of this form:

• involvement of a third party (supplier);
• the impossibility of terminating the contract during the duration of the main lease (sometimes early termination is possible, but the leasing operation will become more expensive);
• long period of agreement;
• high cost of the object of the transaction.

Operational leasing

In Russia, there is practically no such form. After the expiration of the contract, the equipment is returned to the leasing company. This form of leasing is used for equipment with a high rate of aging. The term of the contract is from 2 to 5 years.

Operative leasing is chosen if:

• the expected income received from working with the equipment will not pay back its initial cost;
• the equipment is used for a short time (during seasonal work);
• the equipment needs maintenance;
• new, not yet tested equipment.

Directions of leasing

Directions are different, leasing companies distinguish:

• commercial real estate;
• equipment;
• special equipment;
• freight transport;
• buses;
• passenger transport.

Leasing of medical equipment

Calculation of the purchase of equipment on lease

When choosing between loans and leasing, entrepreneurs compare the amount of lease payments and the amount of the loan, taking into account interest.

The reduction in tax deductions is not taken into account, although it is an advantage and reduces the cost of servicing a leasing transaction.

The calculator allows you to reliably assess the feasibility of using leasing. With its help, several options are calculated and the most suitable one is selected. You need to enter data in the form:

• currency;
• type of payment (annuity or differentiated);
• cost of equipment;
• the amount of the redemption payment;
• the amount of the down payment;
• the period of the conclusion of the contract.

By taking advantage of small business equipment leasing, an entrepreneur can start a business without start-up capital. Leased equipment works immediately after the conclusion of the contract, it makes a profit and reaches self-sufficiency.

Leasing equipment for small businesses - how to conclude an agreement on favorable terms, you can find out in the following video:

Often, it is a leasing product that becomes the only profitable solution for a small business in deciding whether to purchase a new one in order to develop its business or upgrade old equipment.

For some small business sectors, such a solution can be the main success in the competition in this market segment.

What it is

Leasing is a financial instrument that has actually recently become known in the Russian market. It should be noted that this is a cross between a loan and a lease.

The main persons in such relations are the lessor (a financial company providing services of this kind) and the lessee (legal entity or individual).

All work and relationships are built on contractual obligations. In fact, the lessor, at his own expense or with the involvement of an initial contribution paid by the lessee, buys the necessary equipment from the manufacturer or supplier to his client and gives it to him for use.

At the same time, it distributes payments for a certain period, which is stipulated in the contract.

A distinctive feature of leasing, if we take rent as a comparison, is the final result of such financial relations. At the end, the lessee becomes the full owner of the purchased equipment, but subject to the fulfillment of all obligations to the lessee.

If we take a loan and leasing as a comparison, then the latter has more loyal conditions, under which the client of a financial company has the opportunity to choose the most convenient payment system (decreasing, quarterly or seasonal).

How to issue

You can arrange leasing today on the territory of the Russian Federation:

1. In banking structures that practice such a product in their work.
2. Specialized financial institutions whose activities are aimed only at working with such programs. Many of them have well-established relationships with suppliers or they themselves have the necessary goods, for which they provide their leasing products.
3. Directly with equipment suppliers who work on leasing terms and provide their product to small businesses.

Today, a lot of such organizations appear on the market, which indicates their competitive struggle. And this, in turn, affects the mitigation of conditions, therefore, before starting registration, it is recommended to study in detail the proposals of the entire market and choose the most optimal and acceptable option for yourself.

In order to arrange a lease, you must contact the selected organization. It provides you with which you need to fill out and indicate all the information required in it.

Often, such appeal documents also have a small questionnaire about the conditions that a potential client applies for. It is also important to prepare all the necessary documents.

The application is processed by the lessor within a few days. This period may differ for each company. But in most cases, financial companies focus on reducing the time for consideration and making their decision. During this period, they study the activities and financial side of a potential client.

Where to buy equipment for small business on lease?

There are quite a lot of companies on the leasing market today that provide special programs for cooperation with small businesses. Many lessors today are subsidiaries of fairly large banking organizations or giant joint-stock companies that have a large financial flow.

Among these organizations are:

• VTBLeasing;
• UralSib;
• NomosLeasing.

Consider some of the features and conditions for registering a leasing product, depending on who the lessor is:

Among all representatives of the financial market, you can also find companies that fight for each client and carry out registration as soon as possible, soften the conditions both for the client and for registration.

Conditions

Equipment leasing for small businesses is issued under certain conditions, which each organization interprets in its own way, but at the same time relies on the average statistics for similar products in the Russian market.

The main criteria that are taken into account by small businesses when looking for partners, and its average indicators will be as follows:

• advance payment (10% of the amount of equipment);
• terms of granting the leasing contract (3 years);
• rise in price (about 4% per year).

In many ways, these data may vary depending on what kind of equipment is purchased and in what area it is used.

So, let's consider an example that clearly demonstrates changes in the main indicators of conditions depending on this factor:

Video: Lego brick machine

Required documents

In order to apply for a lease, you must fill out an application and submit a package of documents.

For a small business, this would be:

• a copy of the charter of the enterprise;
• registration certificates stating that the potential legal entity is officially registered and registered with the tax authorities;
• a copy of the order on the appointment of the head;
• his passport data (copy);
• financial statements for the last reporting period;
• bank statement on the movement of the account.

Requirements for the lessee

Often the basic requirements for a small business are the same as for any legal entity.

Consider them in the table:

To equipment

For equipment, the main requirement or, rather, the limitation put forward by leasing companies will be its cost. The table provides the average statistical amounts provided by financial institutions for the purchase of a product, depending on its purpose and scope of use.

That is, registration is carried out for equipment, the cost of which will not exceed the specified figure.:

If you take a good look at all the offers, you can find programs that offer financing for more expensive equipment, but be aware that some conditions may be more stringent, in particular payment terms.

Timing

On average, the period for which the possibility of leasing equipment for a small business is up to 7 years. This figure may be 5 years. Not issued for less than 12 months.

If the subject of leasing relations is quite expensive, then financial companies can increase the repayment period up to 10, and some - up to 12 years. But here we are talking about amounts above 25 million rubles, and the terms are negotiated directly individually, taking into account many factors in the activities of a small entrepreneur.

Make a deal

The first and important step in concluding a leasing transaction is the preparation and signing of the contract.

It should be understood that the whole procedure, especially when it is carried out by financial organizations, consists of two contracts:

• between the supplier and the lessor;
• between the financial institution and the lessee.

But for the client of a financial company, the first part of the leasing relationship is not a key one, since he does not take documentary participation in it. The contract, which is concluded between the lessor and the lessee, is the main one for small businesses.

It indicates the subject of the transaction, all the nuances, obligations of both parties, possible force majeure circumstances and conditions for early termination. Here is an example.

The contract is an important document that the lessor should carefully study before signing.

Advantages and disadvantages

Of course, leasing, like any financial transaction, has its positive and negative sides. But at the same time, it should be noted that there are much more pluses in such programs than minuses.

Consider the main positive aspects:

• the opportunity to take the necessary equipment for use with a minimum initial contribution;
• after fulfilling all the requirements of the contract, the equipment remains for use by the lessee as the owner;
• the ability to legally save on the payment of certain taxes;
• there is no need to search for collateral, since the object of leasing relations itself acts as collateral.

If we talk about the negative aspects, then first of all, experts note the fact that when registering a lease, the object of such relations cannot be used as collateral in other financial transactions.

In addition, if a small business does not have the necessary amount to make an advance payment, then leasing becomes almost impossible.

Leasing today is a developing branch of financial relationships. Therefore, it is very important to familiarize yourself with the market for such services before drawing up a contract. In the fight for customers, many lessors offer very attractive products.