{"id":3269,"date":"2025-11-28T08:58:02","date_gmt":"2025-11-28T07:58:02","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=3269"},"modified":"2025-11-28T08:59:17","modified_gmt":"2025-11-28T07:59:17","slug":"deduction-of-vat-on-motor-vehicles-after-01-01-2026","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2025\/11\/28\/deduction-of-vat-on-motor-vehicles-after-01-01-2026\/","title":{"rendered":"Deduction of VAT on Motor Vehicles after 01.01.2026"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><span style=\"background-color: rgba(0, 0, 0, 0);\">As we have already informed you, within the framework of consolidation measures for 2026, there will be a fundamental adjustment of the rules for VAT deduction on passenger motor vehicles. The new rules will apply from January 1, 2026, until June 30, 2028.<\/span><\/p>\n<ol>\n<li><strong>Limitation of VAT Deduction to 50%<\/strong><\/li>\n<\/ol>\n<p>For passenger motor vehicles also used for private purposes, it will be possible to deduct a maximum of 50% of the applied VAT. This limitation applies to:<\/p>\n<ol>\n<li><strong>a) Acquisition of vehicles in categories M1, L1e, and L3e<\/strong><\/li>\n<\/ol>\n<ul>\n<li>passenger cars,<\/li>\n<li>certain motorcycles and tricycles,<\/li>\n<li>as well as vehicles used under a lease agreement (including operating leasing).<\/li>\n<\/ul>\n<ol>\n<li><strong>b) Goods and services related to the use of these vehicles<\/strong><\/li>\n<\/ol>\n<ul>\n<li>repairs and maintenance,<\/li>\n<li>fuel,<\/li>\n<li>consumables,<\/li>\n<li>spare parts and other related expenses.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> When is Full Deduction (100%) Preserved?<\/strong><\/li>\n<\/ol>\n<p>Full VAT deduction will only be possible in exceptional situations, specifically if the vehicle is used:<\/p>\n<ul>\n<li>for specific business activities (e.g., taxi services, driving schools, vehicle rental),<\/li>\n<li>as a demonstration, test, or replacement vehicle,<\/li>\n<li>exclusively for business purposes, whereby the entrepreneur must prove that the vehicle has no private use.<\/li>\n<\/ul>\n<p>In cases where exclusive business use is declared, the entrepreneur is obliged to notify the tax authority of such use and keep appropriate records.<\/p>\n<\/p>\n<ol start=\"3\">\n<li><strong> Income Tax \u2013 Related Adjustments<\/strong><\/li>\n<\/ol>\n<p>The change in VAT rules has a direct impact on the Income Tax Act. From January 1, 2026, the following applies:<\/p>\n<ul>\n<li>VAT for which the taxpayer cannot claim deduction is not considered a tax-deductible expense.<\/li>\n<\/ul>\n<p>The practical consequence is that the non-deductible part of VAT (i.e., 50%) becomes an item added back to the income tax base.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-3269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=3269"}],"version-history":[{"count":2,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3269\/revisions"}],"predecessor-version":[{"id":3276,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3269\/revisions\/3276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/2470"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=3269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=3269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=3269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}