Value added tax - VAT
The maximum VAT deduction value in case of car lease:
| Type of the rented vehicle | Entitled to VAT deduction? | ||
| Rent | Fuel | Services | |
| Cars and other vehicles below 3,5 ton | 60% max. 6000 |
NO | YES |
| Vehicles below 3,5 ton, but fulfilling the rules of the Act | 100% | YES | YES |
| Cars over 3,5 ton | 100% | YES | YES |
- Deductions: The percentage limit is related the amount of tax determined on the invoice. The amount limit means the total deduction for one vehicle.
Exceptions
The deduction condition is an additional technical overview by an area vehicle control station confirmed by a certificate issued by this station and a note in the national car licence. A copy of the certificate should be handed in to the head of tax office in the period of 14 days.