Slovakia Sets Stricter VAT Deduction Rules for Business-Use Vehicles, Requiring Electronic Journey Records

• New rules require taxpayers to report exclusive business use of vehicles by the VAT return deadline to claim a 100% VAT deduction.
• Vehicles acquired before Jan. 1 are exempt from the new notification requirement.
• Without electronic journey records, only a 50% VAT deduction is allowed, regardless of actual business use.
• Commuting between home and work does not qualify as business use.
• A declaration alone is insufficient; electronic journey records in a processable format are mandatory.

Source: news.bloombergtax.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.

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