Correction of Input VAT after selling a car and changing its purpose

• Taxpayers have the right to deduct 50% of the VAT on expenses related to vehicles.
• The sale of a vehicle that was previously purchased with 50% VAT deduction will be subject to a 23% VAT rate.
• Correction of VAT can be made if a vehicle used for mixed purposes is sold during the correction period.
• The correction period is determined based on the value of the vehicle, either 60 months or 12 months.
• If a vehicle is sold during the correction period, the taxpayer has the right to correct the unclaimed VAT.
• Correction of VAT due to a change in the use of a vehicle is made in the declaration for the relevant period.
• Only expenses related to the acquisition, import, or production of the vehicle are subject to correction.
• Other expenses related to the use and operation of the vehicle are not subject to correction.
• A VAT correction calculator is available on the GOFIN website.

Source: pit.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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