The Director of the National Tax Information, in the interpretation No. 0112-KDIL1-2.4012.153.2021.2 issued a few days ago, indicated that the taxpayer can deduct 100 percent. the amount of input tax included in invoices relating to expenses related to a passenger car when the vehicle is used exclusively for business purposes. For the purposes of a full deduction of VAT, the fact that it is used solely for business purposes must be considered in objective terms. However, the provisions of the Act do not specify how the taxpayer is to ensure the elimination of private use of the motor vehicle used in it for the purpose of full deduction of input tax.
Source prawo.pl
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