---
alternate_lang: de
category: Library
date_added: '2026-04-05T19:59:37.840942+00:00'
date_modified: '2026-04-05T19:59:37.840956+00:00'
description: If you are entitled to deduct input tax, which should be the rule, the
  acquisition costs for leasing purposes and the leasing instalments must always be
  stat...
keywords: []
lang: en
title: Input tax/VAT
type: article
url: http://leasing-pilot.com/en/know-how/library/input-taxvat/
---



1. [Know How](/en/know-how/)
2. [Library](/en/know-how/library/)
3. Input tax/VAT

# Input tax/VAT

If you are entitled to deduct input tax, which should be the rule, the acquisition costs for leasing purposes and the leasing instalments must always be stat...

If you are entitled to deduct input tax, which should be the rule, the acquisition costs for leasing purposes and the leasing instalments must always be stated net, i.e. without VAT.

The leasing calculator also assumes that you are entitled to deduct input tax as an entrepreneur.

For private individuals who are not entitled to deduct input tax, public lessees such as municipalities or entrepreneurs such as doctors and other freelancers or small entrepreneurs who are not entitled to deduct input tax, the VAT - which is not deductible - is part of the acquisition costs to be financed.

In this case, the instalments, any down payments, processing fees as well as post-rental proceeds/purchase option prices must also be taken into account including VAT.

If you are an entrepreneur and are not entitled to deduct input tax, please enter the gross acquisition costs in the leasing calculator, i.e. including VAT.




### More in this category

[Financing of Software Licenses](/en/know-how/library/financing-of-software-licenses/)
[Leasing](/en/know-how/library/leasing/)
[Hire purchase](/en/know-how/library/hire-purchase/)
[Leasing - advantages](/en/know-how/library/leasing-advantages/)
[Tax differences Leasing vs. hire purchase](/en/know-how/library/tax-differences-leasing-vs-hire-purchase/)
[Sale & lease back](/en/know-how/library/sale-lease-back/)
[Utilisation rate](/en/know-how/library/utilisation-rate/)
[Does equipment leasing offer tax advantages?](/en/know-how/library/does-equipment-leasing-offer-tax-advantages/)
[How do leasing and hire-purchase agreements fit in with financial covenants?](/en/know-how/library/how-do-leasing-and-hire-purchase-agreements-fit-in-with-financial-covenants/)
[Maintenance costs Part of the leasing rate within the meaning of Sec. 8 No. 1 German Trade Tax Act (GewStG)](/en/know-how/library/maintenance-costs-part-of-the-leasing-rate-within-the-meaning-of-sec-8-no-1-german-trade-tax-act-gewstg/)
[Disclaimer](/en/know-how/library/disclaimer/)