Operational car leasing is a popular form of financing for businesses.The lessee can deduct 50% of VAT from invoices for vehicle usage costs.A 100% VAT deduction is possible if the car is used exclusively for business purposes.To deduct 100% of VAT, the vehicle must be registered with the tax authorities using form VAT-26.It is necessary to maintain a vehicle mileage log and create regulations specifying the vehicle’s exclusive use for business.
Source: podatki.gazetaprawna.pl
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