- The Supreme Administrative Court ruled on October 7, 2025 regarding VAT deductions for vehicles used for both business and private purposes
- Taxpayers must first calculate input tax attributable to business activity using Article 86 rules of the VAT Act
- After determining business-related input tax, taxpayers must apply the 50 percent deduction specified in Article 86a of the VAT Act
- The deduction applies specifically to input tax on motor vehicle expenses
- This ruling was made in case file I FSK 1585/22
Source: kpmg.com
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.
Latest Posts in "Poland"
- Poland Aligns VAT Rules with ViDA (Directive 2025/516): Expansion of OSS and Clarifications for Digital Trade
- Draft VAT Act Amendments: Greater Flexibility for Export Evidence and Digitalisation of Import Procedures
- Poland Extends Fuel VAT and Excise Duty Reductions Through May 30, 2026
- Eight Detained in Poland Over Suspected EU Digital Innovation Fund Fraud
- Two Key KSeF Provisions and the Problem of Invoice Delivery
