A lease may not always be a lease for VAT
![perjel](/_hun/hpimages/perjel_pici.png)
![Tamás Fehér](/Aril2/uploads/module.tbox/202425/17187033657a011fee7d758d2fdf4407ffed2be03fabce0e57.jpg)
Lease services often lead to uncertainty from a VAT perspective. Some services which seem like lease at first glance do not meet the criteria for “lease” for VAT purposes. The improper classification can lead to surprises: on the one hand the lessor’s deduction right can be challenged, on the other hand a seemingly VAT-exempt transaction could trigger VAT liability. A recent ECJ decision will set standards for these situations.