New rules lift the restrictions imposed in April 2014. Entrepreneurs will be allowed to deduce 50 percent of the VAT for expenses on fuel for passenger vehicles used for mixed purposes.
In the transition period, that is from the moment when the amendment to the VAT act came into force until June 30th, the possibilities of deducing tax on fuel for passenger and non-passenger vehicles are limited. The vehicles in question may have place for one person if their total carrying capacity does not exceed 425 kg, for two persons (including the driver) if it does not exceed 493 kg, and for three places and more with a carrying capacity of less than 500 kg.
Starting on July 1st, entrepreneurs using the vehicles listed above for economic activity will be allowed to deduce 50 percent of the VAT on fuel, unless by that time the regulations are changed yet again. There were cases where the Ministry of Finance restricted tax deduction rights “last minute”. Hopefully, that will not happen this time.
Klaudia Kaniecka, The Tax Committee of Employers of Poland