Article 66b – exception of the restiction of the right to deduct VAT
(1) A taxable person who may not deduct VAT in accordance with point c) of Article 66 of this Act may deduct VAT which he is obliged to pay or has paid on the purchase of passenger cars, motorcycles, bicycles and similar vehicles with ancillary motor vehicles (hereinafter: motor vehicle) intended to carry out the activities of a taxable person, provided that the motor vehicle is powered without carbon dioxide emissions and the value of the vehicle, including VAT and other charges, does not exceed EUR 80,000.
(2) A taxable person who has the right to deduct VAT from the purchase of a motor vehicle pursuant to the preceding paragraph shall also have the right to deduct VAT from the purchase of fuels and lubricants and spare parts and services related to these motor vehicles.
(3) The Minister responsible for finance shall prescribe more detailed conditions and the manner of exercising the right to deduct under this Article.
Source uradni-list.si
