- Selling a used car can be complicated due to VAT rules.
- The VAT deduction limit for used cars is 40% if the vehicle is not used exclusively for business purposes.
- The VAT deduction limit is 100% if the vehicle is used exclusively for business purposes.
- The VAT deduction limit for used cars was extended to December 31, 2025.
- The VAT deduction limit applies to vehicles, components, spare parts, fuel, lubricants, and services related to the vehicle.
- The VAT deduction limit applies to vehicles with a maximum authorized weight of 3,500 kg and a maximum of eight seats, excluding the driver’s seat.
- The VAT deduction limit applies to vehicles that are not used exclusively for business purposes.
Source: commercialistatelematico.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.
