Poland was first authorized in 2014 to limit to 50% the right to deduct VAT on the purchase, intra-Community acquisition, importation, hire or leasing of motor vehicles (total maximum weight not exceeding 3.5 tonnes, having less than nine seats, including the driver’s seat) as well as VAT charged on expenditure related to those vehicles, provided that they are not used exclusively for business purposes. Further to this, Poland was also authorized not to tax the private use of motor vehicles subject to the above rule.
This derogation was now extended until 31 December 2022.
Source European Commission
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