- 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.
Source: prawo.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.
