- The text is a letter from the Director of the National Tax Information to someone regarding the VAT deduction for the purchase of a quad that is considered an agricultural tractor.
- The letter confirms that the recipient’s position on the tax implications of the quad purchase is correct.
- The quad was purchased by a company involved in installation and servicing of air conditioning, ventilation, and refrigeration.
- The quad is intended to be used for snow removal services and will be used exclusively for business purposes.
- The recipient applied for a full VAT deduction and did not establish rules for the use of the vehicle or maintain a mileage log, as it is not considered a passenger car.
- The quad is registered as an agricultural tractor and does not meet the definition of a passenger car under the PIT Act.
Source: sip.lex.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.
