In case of trucks – total instalment and all costs due to exploitation are the tax deductible revenue.

In case of passenger cars which are subject of the leasing contract, total instalment and all costs due to exploitation constitute the tax deductible revenue as well.

What is not tax deductible revenue (Art. 16.1):

§4 depreciation – in the agreed amount of the vehicle value exceeding the equivalence of 20 000 Є

§30 private employee’s car – expenditures borne for the benefit of employees on the right of their car utilization for the benefit of the taxpayer

a) distant driving – exceeding the agreed amount; using the rate for one kilometre of the mileage
b) local driving – exceeding monthly lump sum or exceeding the rate for one kilometre of the mileage

§49 insurance - insurance premium exceeding the agreed amount in relation

§51 ‘expenditures, [...] for utilization in economic activity of passenger cars not included in taxpayer assets – in case of amounts exceeding the product of the actual mileage for the benefit of taxpayer and rate for one kilometre covered defined by separate regulations [...]; the taxpayer is bound to conduct evidence of the distance covered'

However, § 51 does not relate to passenger cars used on the basis of the leasing contract, mentioned in art. 17a clause 1. (pursuant to the clause 3b).

Definitions:

Passenger car  is (since 1 January 2007) every vehicle with a permissible total mass not exceeding 3.5 ton, designed for transport of not more than 9 people including driver. However, there are numerous exceptions to this rule. In this case, the taxpayer should present a certificate issued by the area vehicle control station.

Leasing contract is every contract, on the basis of which one party hands over to the second party depreciable fixed assets for payable utilization or utilization and raising benefits, pursuant to the conditions defined by the act.