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When Can a Taxpayer Fully Deduct VAT on Company Car Expenses? WSA Wrocław Judgment 2026

  • The case concerned whether a company could fully deduct VAT on expenses related to company cars.
  • The company implemented strict rules prohibiting private use of the cars, including contractual bans, GPS tracking, and monitoring of mileage.
  • The tax authority denied full VAT deduction, arguing that allowing cars to be parked at employees’ homes enabled potential private use.
  • The company appealed, and the administrative court ruled in favor of the company, recognizing that the implemented controls objectively excluded private use.

Source: mddp.pl

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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