- From 2026, Slovakia allows 100% VAT deduction on company cars only if strict conditions proving exclusive business use are met.
- Vehicles used for both business and private purposes are limited to a 50% VAT deduction.
- Requirements for 100% deduction include exclusive business use, maintaining detailed electronic driving records, and submitting a new notification form to the tax authority.
- Taxis, driving schools, and rental vehicles are exempt from the electronic logbook requirement but still need to be reported.
Source: meridianglobalservices.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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