Company car

According to tax regulations, if our company purchases a vehicle from an EU Member State, it is an intra-community acquisition of goods. This creates additional obligations that we must fulfil as entrepreneurs. And regardless of whether we have decided to buy a used passenger car or a new one, we must prepare a VAT-23 declaration and prepare to pay VAT.

What is more beneficial from the perspective of tax deductible costs: car rental or an operating lease? What is the significance of various forms of agreements for an entrepreneur – taxpayer?