Ruling: VAT Deduction for the Purchase of an Agricultural Tractor Quad

• The text is a letter from the Director of the National Tax Information to someone regarding the VAT deduction for the purchase of a quad that is considered an agricultural tractor.
• The letter confirms that the recipient’s position on the tax implications of the quad purchase is correct.
• The quad was purchased by a company involved in installation and servicing of air conditioning, ventilation, and refrigeration.
• The quad is intended to be used for snow removal services and will be used exclusively for business purposes.
• The recipient applied for a full VAT deduction and did not establish rules for the use of the vehicle or maintain a mileage log, as it is not considered a passenger car.
• The quad is registered as an agricultural tractor and does not meet the definition of a passenger car under the PIT Act.

Source: sip.lex.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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