- 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.
Source: financnasprava.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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