VAT Deduction Limits for Company Cars Used Privately: Key Changes from January 2026

• From January 1, 2026, new legislative changes will limit VAT deduction for personal vehicles used for private purposes.
• The podcast explains under what conditions 100% or 50% VAT deduction applies, using practical examples.
• Key topics include the importance of the purchase date, handling advance payments made in 2025, and rules for new VAT payers after January 1, 2026.
• The episode also covers VAT deduction for parking and related services, and stresses the importance of record-keeping for claiming full VAT deduction.
• Listeners are advised to follow updates from the Tax Center or consult experts for specific questions.

Source: danovecentrum.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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