Does parking a company car in front of an employee’s house deprive the company of the right to full VAT deduction?

• The company uses delivery vehicles with two rows of seats for its services.
• The vehicles have a maximum weight of 3.5 tons and have been registered for VAT purposes.
• The company provides VAT-taxable services, such as electrical installation services.
• The employees who provide these services live outside the city where the company is located.
• The company has designated parking places for the vehicles, including the service team’s place of residence and the company’s parking lot.
• Employees are required to sign a regulation that prohibits the personal use of the vehicles.
• Parking the vehicle at an employee’s home may be considered non-business use and may affect the company’s right to deduct 100% of the VAT from related expenses.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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