- A business owner who uses a motorcycle for their business activities will not be able to deduct 50% of the VAT from invoices documenting the purchase of company helmets, protective clothing, or special boots.
- The director of the National Tax Information stated this in an individual interpretation.
- The question was asked by a business owner who provides advisory services to the construction industry and has been using a motorcycle for business activities since December 2022.
- The motorcycle was added to the fixed assets register and monthly depreciation was deducted.
- To ensure safety while riding, the business owner incurred expenses for the purchase of helmets, protective clothing, and boots, which were then branded with the company logo.
- The business owner planned to include all expenses in the revenue and expense book as costs of obtaining income.
- The business owner believed they could deduct 50% of the VAT from invoices documenting purchases based on Article 86a (2) of the VAT Act.
- The provision applies to expenses related to motor vehicles, including motorcycles, according to the Road Traffic Act.
- The business owner argued that once the helmets, protective clothing, and boots were branded with the company logo, the expenses lost the characteristics of personal expenses and could be treated as a cost of promoting and advertising their business activities.
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.
