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VAT Deduction Limit on Cars Effective from January 1, 2026: New Regulations Explained

  • From January 1, 2026, Slovakia will limit VAT deductions on company vehicles used for private purposes.
  • The European Commission approved a special measure allowing this change until June 30, 2028.
  • The VAT deduction will be limited to 50 percent for certain personal vehicles.
  • Exceptions apply if the vehicle is used exclusively for business purposes.

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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