Guidance on Including VAT in Corporate Income Tax Base for Certain Motor Vehicles

The guidance explains how VAT should be included in the income tax base for certain motor vehicles and related goods/services for corporate taxpayers who are VAT payers in Slovakia.
It applies to accounting entities using double-entry bookkeeping and to legal entities calculating tax base under §17(1)(b), but not to taxpayers who are not VAT payers.
New rules effective from 1 January 2026 were introduced through amendments to the Slovak Income Tax Act and VAT Act, especially transitional provision §52zzzk.
Under the rule, VAT that cannot be deducted is generally not a tax-deductible expense and, for qualifying fixed assets, is not part of the acquisition cost.
If the use of such assets changes, VAT treatment follows the VAT adjustment rules under §§54–54d, and the referenced transitional VAT rule in §85n introduces a special 50% deduction regime for certain personal motor vehicles and related items.

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.