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If this situation occurs, there are several options. For short-term issues, it is possible to defer lease instalments. You must submit a written request stating the period for which you are requesting the deferral. Based on your request, our leasing company will decide whether to allow the deferral. If it concerns postponing the due date of a single already issued invoice by up to two months, the due date will be postponed by an amendment, with a fee payable upon signing the amendment according to the current tariff. If a more substantial change to the repayment schedule is needed, the lessor will, based on your request, prepare a new repayment proposal and, after your approval, an amendment to the lease agreement will be executed. This change is subject to a fee according to the current tariff. If the lessee’s financial problems persist, it is advisable to find a new lessee for the asset via assignment of the agreement. Under certain conditions, this approach can be tax-advantageous for both parties, as the Income Tax Act allows both lessees to treat their lease instalments as tax-deductible expenses.

If you wish to make technical modifications to the leased asset, you need the lessor’s prior written consent. Please send a written request including the lease agreement number and the type of capital improvement to obchod@vubleasing.sk. If the lessee is entitled to depreciate the capital improvement, the lessor will acknowledge this and issue written consent.

The lessee may allow a third party (sublessee) to use the leased asset only with the lessor’s consent. When requesting a sublease agreement, documents regarding the sublessee must be provided to the lessor. Lease instalments remain payable by the original lessee to the lessor.

Transfer of the lessee under an active agreement (assignment of the lease agreement) is a way for the original lessee to end the lease without the need to recalculate lease depreciation to straight-line or accelerated due to not meeting the lease term.

If you wish to transfer your lease agreement to another lessee, the original lessee shall send a written request for assignment to obchod@vubleasing.sk. The request must include the lease agreement number, the reason for the assignment, and contact details for the new lessee, who must submit the same documents as for a new lease. Based on the request, settlement of the original lessee’s obligations, and assessment of the new lessee’s documents, we will prepare a tripartite amendment assigning the lease agreement, to be confirmed by the original lessee, the new lessee, and the lessor. The new lessee and the original lessee will sign a handover protocol for the asset and the lease documentation. If insurance is not included in the lease instalments, the new lessee must provide evidence of an insurance policy with an endorsement in favour of the lessor. When assigning a vehicle lease, the new lessee will receive the registration certificate and a power of attorney to promptly re-register the vehicle. A fee according to the current tariff applies.

The lease agreement may be terminated early only by the lessor and only in the cases set out in the General Leasing Terms and Conditions. The lessee may request early termination only if there are reasons on their side that prevent proper performance of the lease (inability to continue paying the instalments), i.e., reasons that would also entitle the lessor to terminate early.

In such cases, after repossessing the leased asset and its subsequent disposal (sale or a new lease), the lessor will settle the agreement financially by issuing a Protocol on Extraordinary Termination in accordance with the General Leasing Terms and Conditions. Please note that if the lease term is not met, in certain cases the expenses related to the lease cannot be included in tax-deductible costs. The exact procedure depends on the date the lease agreement was signed and will be explained by our staff. For this reason, it is often more advantageous to transfer the lease agreement to a new lessee by assignment.

The threshold is set so that the surcharge over the acquisition price by the lease factor covers the costs of administering the agreement. This value is approximately €3,319.39 excluding VAT.

Upon signing the lease agreement, you must pay an advance on the principal and a contract preparation fee according to the current tariff. The lessor will issue invoices for all payments when the agreement is signed. Payments must be made directly to the lessor’s bank account by bank transfer or by cash deposit at a bank branch. Subsequent lease instalments are due as agreed, based on invoices or the repayment schedule you receive upon signing the agreement. Based on our experience, we do not recommend paying lease instalments by postal money orders.

The lease agreement is concluded for a fixed term (typically 36 or 44 months) specified in the repayment schedule. Only after this term—during which the asset is fully depreciated for accounting purposes—can the lease be regularly terminated. Clients often confuse the date of the last instalment with the date of regular termination. The regular termination date relates solely to the date the leased asset was taken over and is the last day of the 36th or 44th month following the takeover date. Regular termination occurs only if the lessor has no outstanding receivables from the lessee.

Our leasing company sends, well in advance of regular termination, a notice to settle any outstanding amounts. If the agreement is financially settled, the lessor automatically sends the lessee a Protocol on Regular Termination of the Lease Agreement stating the leased asset, its acquisition price, and other essential details. If a purchase price was agreed in the lease, the lessee will also receive an invoice for its payment.