{"id":11093,"date":"2026-07-15T13:58:08","date_gmt":"2026-07-15T11:58:08","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=11093"},"modified":"2026-07-15T13:58:24","modified_gmt":"2026-07-15T11:58:24","slug":"vat-on-a-company-car-100-or-50-input-vat-deduction","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/vat-on-a-company-car-100-or-50-input-vat-deduction\/","title":{"rendered":"VAT on a Company Car: 100% or 50% Input VAT Deduction?"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
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Ing. Marcel Mur\u00e1ni, LL.M.<\/strong>
<\/span>Tax Advisor<\/p><\/div>\n

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VAT on a Company Car: 100% or 50% Input VAT Deduction?<\/span><\/h2>\n
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A company car is a common part of doing business for many companies. It may be used by a managing director, salesperson, technician, or another employee for business meetings, customer visits, service calls, or other business-related purposes.<\/p>\n

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From a VAT perspective, however, it is not enough for the vehicle to be registered in the company\u2019s name. What matters is how the vehicle is actually used and whether the company can demonstrate that use.<\/p>\n

Since 2026, the rules for passenger motor vehicles have become stricter<\/a>. For vehicles used partly for private purposes, VAT can generally be deducted only at a rate of 50%. A full 100% VAT deduction is available only where the vehicle is used exclusively for business purposes and all statutory requirements are met.<\/p>\n<\/div>\n<\/div>\n

Why This Topic Matters<\/span><\/h3>\n
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The Slovak Financial Administration has launched a control campaign focused on the correct application of VAT deductions on passenger vehicles. The inspections are aimed particularly at situations where a VAT payer has claimed a 100% deduction and declares that the vehicle is used exclusively for business purposes.<\/p>\n

This means that companies should review whether they have correctly set up the VAT deduction regime for their company vehicles, filed the required notification with the tax authorities, and maintain proper mileage records.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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100% VAT Deduction: When Is It Possible?<\/span><\/h3>\n
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A 100% VAT deduction for a company vehicle<\/a> is possible if the vehicle is used exclusively for business purposes and the company can prove this fact.<\/p>\n

In practice, this means that an internal statement such as \u201cthe car is a company vehicle\u201d is not sufficient. The company must have evidence showing how the vehicle has actually been used.<\/p>\n

For a 100% VAT deduction, it is particularly important to:<\/p>\n