Input tax deduction for business case
Tax rules allow VAT reduction on zero-emission vehicles (including fuel cell electric vehicles) purchases and related expenses. For passenger cars with a purchase price lower than EUR 40000, the maximum deduction of 6667 EUR is granted. For prices of EUR 40-80k, only the portion of up to EUR 40k can benefit from tax deduction. No deduction is allowed by vehicles priced at more than EUR 80k. For vans, trucks, and business-purpose vehicles, there are no price thresholds and full VAT reduction is allowed provided that the vehicle is used at least 10% for business purposes and complies with the technical criteria distinguishing it from passenger cars
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