- VAT on tolls is deductible based on the type of vehicle.
- VAT on tolls for “passenger vehicles” is not deductible.
- “Passenger vehicles” include cars not solely intended for goods, agricultural, commercial, or industrial use, or with more than nine seats.
- VAT on tolls for light goods vehicles with up to 3 seats is deductible if used for taxable operations.
Source: garrigues.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.
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