- Taxpayers have the right to deduct 50% of the VAT on expenses related to vehicles.
- The sale of a vehicle that was previously purchased with 50% VAT deduction will be subject to a 23% VAT rate.
- Correction of VAT can be made if a vehicle used for mixed purposes is sold during the correction period.
- The correction period is determined based on the value of the vehicle, either 60 months or 12 months.
- If a vehicle is sold during the correction period, the taxpayer has the right to correct the unclaimed VAT.
- Correction of VAT due to a change in the use of a vehicle is made in the declaration for the relevant period.
- Only expenses related to the acquisition, import, or production of the vehicle are subject to correction.
- Other expenses related to the use and operation of the vehicle are not subject to correction.
- A VAT correction calculator is available on the GOFIN website.
Source: pit.pl
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.
