New VAT Rules for Company Cars in Slovakia Effective January 2026

• From January 1, 2026, full VAT deduction (100%) for passenger vehicles is only allowed if used exclusively for business and detailed electronic records are kept.
• If a vehicle is used for both business and private purposes, only a 50% VAT deduction is allowed, including for fuel, spare parts, and servicing.
• Notification to the tax office on a prescribed form is required for new vehicles used exclusively for business from January 1, 2026.
• Exceptions to the record-keeping requirement apply for certain business uses (e.g., rental, taxi, driving schools, demonstration, or replacement vehicles).
• No notification is required for vehicles acquired before January 1, 2026.

Source: financnasprava.sk

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.

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