- The Supreme Administrative Court ruled on VAT deductions for motor vehicle expenses not used exclusively for business.
- The 50% VAT deduction cap applies when determining the base VAT amount eligible for deduction.
- If the taxpayer has mixed activities (taxable and non-taxable), the pro rata rule must be applied to the already capped VAT amount.
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"
- VAT on Settlement for Building on Third-Party Land: Taxable Supply of Goods
- Allegro Fulfillment and VAT: What Czech Sellers Need to Know about Poland
- VAT Taxpayer Status Check Extended Back Five Years
- New ECJ case: VAT on Sale of Previously Leased Plots
- Poland Extends Reduced VAT Rate for Specified Fuel Products to June 15
