VAT Deduction for Personal Car Leasing: Limitations and Conditions for 50% Deduction

• Taxpayer is entitled to deduct 50% of VAT in relation to all expenses related to vehicles intended for mixed use
• Regulations specify conditions for 100% VAT deduction for leasing vehicles
• Taxpayer can deduct 50% of VAT for vehicles used for mixed purposes
• Full VAT deduction is allowed if the vehicle is used exclusively for business purposes
• Methods to eliminate private use of the vehicle for full VAT deduction must be tailored to the specific business activities
• Private use should be considered in terms of potential, not actual use for private purposes
• Taxpayer must submit a request to the tax office for full VAT deduction

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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