- From January 1, 2026, stricter rules apply to VAT deduction on company vehicles in Slovakia, especially distinguishing between business and private use.
- If a company car is used for both business and private purposes, only 50% VAT deduction is allowed from January 1, 2026, to June 30, 2028 (with possible extension).
- The new rules introduce additional administrative requirements and may impact company cash flow.
- There are uncertainties about practical implementation, especially regarding electric, hybrid, and leased vehicles.
- Full 100% VAT deduction is only possible if the vehicle is used exclusively for business purposes.
Source: podnikajte.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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