VAT Deduction for Business Use of Passenger Cars: Guidelines and Exceptions for Full Deduction

Taxpayers using passenger cars for business can deduct VAT as per specific regulations.
General rule allows a 50 percent VAT deduction on invoices, customs documents, import declarations, and certain decisions.
The 50 percent limit is due to the mixed-use nature of passenger cars for both business and private purposes.
Deductible expenses include acquisition, import, or production of vehicles and parts, rental or lease payments, fuel, repairs, and other related costs.
No need to submit vehicle information or maintain mileage records for mixed-use vehicles to claim the 50 percent deduction.
Full 100 percent VAT deduction is possible if the vehicle is used exclusively for business purposes, subject to certain conditions.

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.