Partial VAT Deduction for Mixed-Use Leased Cars, Even with Subleasing

• Taxpayers using a leased car for both business and private purposes cannot fully deduct VAT.
• This rule applies even if the car is subleased to other entities.
• A company leasing a car for mixed use can only deduct 50 percent of the VAT.
• The company did not submit VAT-26 information, maintain a vehicle log, or have a usage policy.

Source: podatki.gazetaprawna.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.