Recent changes in tax laws cause many interpretation difficulties for entrepreneurs using cars and other vehicles for their business. An example does not need to be looked far. Whether tax costs can be settled without additional vehicle tests has not been clearly regulated.
The legislator has limited the possibility to charge to the costs of obtaining revenue for all expenditure on the use of a car used for business activity if such a vehicle is also used for non-commercial purposes. This restriction does not apply to vehicles used solely and exclusively for the business of the taxable person.
A taxpayer who wants to take advantage of credit 100% expenditure, however, is obliged to keep detailed records of such a vehicle. This has so far been required for VAT purposes. Under Article 86a The VAT Act clearly indicates how the taxpayer is to document the fact that the vehicle is used exclusively for business.
The amendment of the PIT Act leaves certain understatements. New section 5f added to Article 23 The PIT Act refers only to records held on the basis of Article 86a(4) VAT Act.
However, the Act does not make it necessary to confirm that the vehicle used in the activity is a vehicle whose design excludes the use for non-economic purposes or makes its use for non-economic purposes irrelevant.
The VAT Act requires an appropriate certificate issued by the vehicle control station to be obtained for such a vehicle, and an endorsement should also be included in the registration certificate for such a vehicle.
In the revised provisions of the PIT Act, we do not find such a requirement, in addition to the previously indicated need to keep records used for VAT purposes.
Such pregnant regulations can cause some confusion. Should a taxable person obtain another certificate from a vehicle control station, or is it also effective for VAT purposes to settle the PIT? It seems that the silence of the legislator in this regard makes it unnecessary to obtain another certificate.
The taxpayer already has such documents used for VAT purposes. Moreover, the registration of such vehicles will continue to mention that it can only be used for business purposes. The amendment of the provisions of the Act will not affect the nature and purpose of the vehicle used by the taxpayer.
Author:
Mikołaj Stanisławski
From 2017 related to the firm Russell Bedford Poland. In 2007 graduated from the Faculty of Law and Administration of the University of Warsaw. In years 2008-2011 he made an attorney's application. From 2011 entered on the list of lawyers at the District Bar Council in Warsaw. In 2016 He graduated from the Postgraduate Tax Studies and Tax Law of the University of Warsaw. Specializes in tax and tax matters.