- 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.
