VAT implications of renting a car withdrawn from business activity for private use

• Private rental of a car withdrawn from business activity.
• The withdrawal of a car that is a fixed asset from business activity will not be subject to VAT as a free supply of goods.
• Renting the car to a family member will be subject to VAT at a rate of 23%.
• Business activity in terms of VAT includes continuous use of assets for profit purposes.
• Renting a car after withdrawing it from business activity to private property will be subject to VAT.

Source: ksiegowosc.infor.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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