Full VAT Deduction for Truck Without Inspection? NSA Sides with Taxpayer

• The case concerned whether a taxpayer could deduct 100% VAT on a truck even though the extra technical inspection and registration note were obtained late.
• The taxpayer argued the vehicle’s construction already proved it was used only for business, so the inspection only confirmed an existing right.
• The tax authority said full deduction was allowed only after the inspection certificate and registry note were obtained.
• The courts, including the NSA, ruled that the key factor is the vehicle’s objective construction and actual use, not the timing of formal documents.
• The ruling supports VAT neutrality and proportionality, and is important for businesses using trucks or other vehicles intended exclusively for company 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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