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VAT Deduction for Company Cars: 50% Flat Rate and Private Use Rules from 2026

  • From January 1, 2026, VAT payers using personal cars for both business and private purposes can apply a flat 50% VAT deduction.
  • The training covers obligations and options for VAT payers, including car rentals and fuel consumption, even when claiming 100% VAT deduction.
  • Access to detailed video content is restricted to registered, paying users.
  • The material includes practical examples, legal updates, and related guidance on VAT changes for company cars effective from 2026.

Source: danovecentrum.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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