As of July 12, the purchase of purely electric cars is to be awarded with a special subsidy. The program also provides support for companies and organizations as well as subsidies for vehicle leasing. The problem, however, is that the tax incentives are small here. What’s more – employees who use official electricians may have to pay a higher tax.
It should also be noted that industry organizations are calling for the introduction of VAT preferences in the case of electric cars, consisting in the possibility of 100% VAT also in the case when their use is mixed, i.e. both in connection with the conducted business activity and for private purposes.
Przemysław Szywacz, however, points out that so far these postulates have not been accepted. Therefore, according to the current regulations, the settlement for VAT purposes of costs related to the purchase and operation of electric cars is similar to that of their combustion counterparts. On the basis of art. 86 of the VAT Act, the taxpayer may reduce the amount of tax due by the amount of input tax, e.g. by the input tax charged when purchasing and operating an electric car. In the case of passenger cars, the taxpayer can only deduct 50 percent. VAT.100% deduction VAT is permissible when the car is used only for business purposes and when the taxpayer meets additional formal conditions (he will register the vehicle with the tax office, determine the rules of using the vehicle that exclude its use for purposes other than business activity, and will keep records of the vehicle mileage. ).
Source prawo.pl
