Slovakia Introduces 50% VAT Deduction for Personal Vehicles Starting January 2026

• From January 1, 2026, Slovakia introduces a 50 percent flat VAT deduction for personal vehicles not used exclusively for business.
• The change aims to reduce administrative burden and prevent tax evasion.
• Businesses can choose between a 50 percent flat deduction or a 100 percent deduction with detailed electronic records.
• Some professions have eased requirements but must still notify tax authorities.
• The 50 percent regime applies to mixed-use vehicles and related expenses.

Source: emineopartners.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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