Deduction of VAT. Tax authorities still do not trust parking in front of the house

• Firms cannot deduct 100% VAT if employees park company cars in their own garage or in front of their house, according to the tax authorities.
• The latest interpretation from the Director of the National Tax Information confirms this.
• The argument that some industries require early departures or late returns when the company parking is closed or too far from the employee’s residence does not convince the tax authorities.
• Courts have stated that agreeing with the tax authorities would render the provision for 100% VAT deduction for the purchase and operation of company cars impossible to apply.
• There is always the potential for mixed use (business-private) of cars.

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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