- Taxpayers using a leased car for both business and private purposes cannot fully deduct VAT.
- This rule applies even if the car is subleased to other entities.
- A company leasing a car for mixed use can only deduct 50 percent of the VAT.
- The company did not submit VAT-26 information, maintain a vehicle log, or have a usage policy.
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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