- The Supreme Administrative Court ruled on October 7, 2025 regarding VAT deductions for vehicles used for both business and private purposes
- Taxpayers must first calculate input tax attributable to business activity using Article 86 rules of the VAT Act
- After determining business-related input tax, taxpayers must apply the 50 percent deduction specified in Article 86a of the VAT Act
- The deduction applies specifically to input tax on motor vehicle expenses
- This ruling was made in case file I FSK 1585/22
Source: kpmg.com
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.
Latest Posts in "Poland"
- KSeF as a Shift Toward Preventive Tax Administration and Fewer Sanctions
- Polish VAT Act to Be Amended Following EU Court Ruling – Companies Can Already Deduct VAT Faster
- KSeF: Growing Issues with Purchase Invoices May Worsen, Market Awaits Standardization
- Taxpayers Ask About KSeF Mainly by Phone or Email, Not Formal Requests
- Braille Maps Made from Plastic Not Eligible for 5% VAT, Court Rules
