- From January 2026, VAT payers can claim 100% VAT deduction on personal vehicles only if all legal conditions are met.
- The vehicle must be used exclusively for business, a new notification form must be submitted, and an electronic logbook in a processable format (e.g., MS Excel) must be kept.
- The obligation applies only to vehicles acquired from January 1, 2026; for earlier vehicles, this does not apply.
- Without electronic records, only a 50% VAT deduction is allowed, and no notification is required.
- Commuting between home and work does not count as business use.
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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