ADDITIONAL TECHNICAL INSPECTIONS OF THE VEHICLE - WHAT ARE THE CONSEQUENCES OF THE DELAY? - SERVICE-TAX

Which cars had to undergo additional technical tests?

Currently, if the entrepreneur decides to use the car only for business purposes, he can exercise the right to a full deduction of VAT on its purchase and operating costs.

It should be remembered that the group of vehicles used exclusively for business purposes includes those

which the taxpayer uses only in business, in accordance with the established rules of their use, leads to the records of the vehicle mileage,

whose design precludes their use for non-business purposes or their use outside of business is irrelevant. I am talking about:

motor vehicles, other than passenger cars, equipped with one row of seats, which is separated from the part intended for the carriage of goods by a wall or a permanent partition,

classified on the basis of road traffic regulations into the following subtype: multi-purpose, van or
with an open part intended for the carriage of loads;

motor vehicles, other than passenger cars, with a driver's cab, with one row of seats, and a bodywork used for the transport of loads as structurally separate components of the vehicle;
special vehicles that meet the conditions contained in separate regulations, specified for the following purposes:

electric / welding aggregate,
for drilling work,
excavator, backhoe - bulldozer
charger,
a hoist for maintenance and assembly works,
truck crane

if the documents issued in accordance with the road traffic regulations indicate that the vehicle is a special vehicle.

Importantly, the special vehicles for which there is no obligation to keep mileage records also include:

roadside assistance, the bodywork of which is designed for the transport of damaged vehicles,

funeral vehicles, if the business activity consists in providing funeral services,

only type A and B armored vehicle if the taxpayer's business consists in the transport of cash.

In the case of the above-mentioned vehicles, an additional condition entitling to deduct 100% VAT is having an appropriate entry in the registration documents, stating that in accordance with the road traffic regulations, they are considered special vehicles and that at the same time they meet the conditions set out in separate regulations, specified for these purposes .

The aforementioned technical requirements must be confirmed by a technical examination, which is carried out by the district vehicle inspection station, and a certificate together with an appropriate annotation in the registration certificate. In the case of special vehicles, compliance with the technical requirements can also be ascertained on the basis of documents issued in accordance with road traffic regulations.

Additional technical examination - when?

According to Art. 9 sec. 1 of the Act of February 7, 2014 amending the Act on tax on goods and services and certain other acts, the said additional technical inspection should be carried out within the next mandatory periodic technical inspection, but not later than 3 months from the date of entry into force the law. This provision means that the deadline for conducting the study was at the end of June 2014.

With regard to vehicles that meet the criteria set out in Art. 86a paragraph 9 of the VAT Act (confirmed by a certificate), the time limit for obtaining such a certificate is not significant. According to experts, obtaining such a certificate after the deadline specified in the Act is not tantamount to losing the right to deduct VAT in the full amount. The obtained certificate confirms the actual state of the vehicle's qualification. Moreover, the provisions of the VAT Act do not provide for any consequences in the event of failure to meet the applicable deadline for conducting an additional technical examination.