- Vehicles designed for transporting people or mixed use are excluded from VAT deduction rights.
- This exclusion applies regardless of the vehicle’s nature or actual use.
- The exclusion also covers parts and accessories of these vehicles.
- Criteria for exclusion are based on vehicle characteristics and its intended use in the business.
- Vehicles designed for mixed use are those intended for both passenger and goods transport.
- The exclusion is determined by design criteria at the time of acquisition or lease.
- Subsequent modifications to the vehicle do not affect the exclusion.
- The intended use is assessed based on the vehicle’s characteristics at acquisition, not its actual use.
- Vehicles with a primary function other than transporting people are not considered designed for passenger transport.
- Snowmobiles with specific technical features were not deemed designed for passenger transport despite having a second seat.
Source: bofip.impots.gouv.fr
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.
