- Director of the National Tax Information: If you run a business from home, you cannot deduct full VAT from car expenses
- Courts have a different opinion on the matter
- The interpretation of the tax authority is incorrect
- The taxpayer wanted to rent out the car for various occasions
- The tax authority believes that parking the car at the taxpayer’s residence could lead to private use
- The taxpayer’s efforts to prevent private use of the car were not considered sufficient
- The car was intended for business use only, but the tax authority disagreed
- The taxpayer’s business is conducted from a location that is also their residence
- The taxpayer made efforts to ensure the car is used only for business purposes
Source: ksiegowosc.infor.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.
