- Special VAT Measure for Vehicles: Slovakia is authorized to limit VAT deductions to 50% for certain vehicles not fully used for business purposes, including specific motor vehicles and motorcycles.
- Exclusions and Scope: The measure excludes vehicles used for resale, hire, passenger transport, driving lessons, testing, or as replacements, and covers purchases, leasing, and related expenses.
- Implementation and Review: Effective from July 2025 to June 2028, Slovakia may request an extension by September 2027, accompanied by a report reviewing the measure’s impact.
Source eur-lex.europa.eu
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