SAP leasing: lease SAP Business One instead of buying it
With leasing, you use SAP Business One for fixed monthly installments without tying up capital. Read how a lease for ERP software works, where its limits are and which questions to ask before you sign.
As of: 6 November 2026
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The short answer
With SAP leasing, a lessor acquires the licenses for SAP Business One and you use them for fixed monthly installments over an agreed term. Depending on the contract, implementation, training and hardware can be included. Leasing protects your liquidity but costs more in total than a cash purchase; settle what happens to the licenses at the end of the lease before you sign.
How leasing works for ERP software
Project and offer
You agree the project scope with us: licenses, implementation, training and servers if needed.
Lease agreement
The lessor checks your creditworthiness and signs a contract with you covering term, installments and lease end.
Purchase by the lessor
The lessor pays the agreed invoices. You use SAP Business One without investing capital yourself.
Installments and lease end
You pay fixed installments during the term. At the end, the agreed arrangement applies: return, extension or takeover.
Advantages and limits
What speaks for leasing
- No capital outlay at the start: you pay in parallel with use.
- Fixed, predictable installments over the entire term.
- The installments do not run through your overdraft facility with your house bank.
- Under German GAAP (HGB), the software does not appear on your balance sheet if the contract follows the German leasing decrees; the installments are operating expenses.
- Training and implementation can be co-financed, depending on the contract.
What to consider
- Total costs are higher than the purchase price because the lessor's interest and margin are included.
- Leases generally cannot be terminated with notice during the basic lease term.
- You usually use an ERP system for longer than the lease term. Without an arrangement for the end of the lease, your rights of use may lapse.
- Companies reporting under IFRS generally recognize leased software as a right-of-use asset under IFRS 16.
- Maintenance and support continue and are not automatically included in the lease installment.
Five questions before you sign
- Which items does the contract cover: only licenses, or also implementation, training and hardware?
- When is the first installment due: on signing or at go-live?
- What happens to the licenses at the end: takeover at what price, extension or return?
- Can additional users or modules be added to the contract during the term?
- What are the total costs over the full term compared with purchase and hire purchase?
Recording leasing in SAP Business One
If you report under German GAAP and the contract follows the leasing decrees, you book the lease installments as expenses. In SAP Business One, recurring postings are suitable for this, as they suggest the monthly installment automatically. If you report under IFRS 16, you carry the right of use as an asset, for example in the fixed assets module of SAP Business One, and the lease liability separately. Agree the exact account assignment with your tax advisor.
Other financing models
Compare this model with the other ways to pay for SAP Business One.
- Models comparedPurchase, loan, leasing, hire purchase and rental in one table: ownership, balance sheet, taxes and liquidity.Read more about Models compared
- Hire purchasePay in installments, depreciate from day one and own the software after the last payment.Read more about Hire purchase
- Rental (cloud)SAP Business One as a cloud subscription from €38 per user and month, formerly known as ASP.Read more about Rental (cloud)
- Summary and checklistThe key points at a glance and ten questions to settle before you sign.Read more about Summary and checklist
Frequently asked questions
Can SAP Business One be leased?
Yes. A lessor acquires the licenses and you pay fixed installments for their use. Which other costs, such as implementation and training, are included in the contract is decided by the lessor.
Can I lease SAP training as well?
Training generally cannot be leased on its own, but it can be co-financed as part of an overall project with licenses and implementation if the lessor offers this.
Is leasing cheaper than buying for tax purposes?
Not as a rule. With leasing, the installments are operating expenses; with a purchase, you may depreciate software over one year for German tax purposes (Federal Ministry of Finance letter of 22 February 2022). Which route is better for you depends on your tax and earnings situation.
What happens at the end of the lease?
The contract decides: you return the rights of use, extend at a follow-on installment or take over the licenses. Because an ERP system is usually used for longer than the term, settle this arrangement before you sign.
How do I record leasing in SAP Business One?
Under German GAAP, you book the installments as expenses, for example via recurring postings. Under IFRS 16, you carry the right of use as an asset and the lease liability separately. Agree the account assignment with your tax advisor.
Editorial team: init consulting AG, SAP Business One Gold Partner headquartered in Kösching near Ingolstadt, Germany, founded in 1999. Last reviewed on 6 November 2026. This page does not replace tax or legal advice.
