27 March 2015
Mateusz CHŁOSTA
Full deduction of input VAT from the purchase and use of a vehicle is possible, among others, when a taxpayer uses such vehicle exclusively for own business purposes. To prove that the use of a car is limited only to the abovementioned, the taxpayer must keep a mileage log. And here are the proverbial „stumbling blocks”. Although the VAT Act indicates how such mileage log shall be kept and which specific columns shall it include, the taxpayers concerned see these guidelines differently than tax officials.
