The VAT-26 form can be submitted electronically


Pursuant to the new regulations, which entered into force on April 1, 2014, taxpayers who keep a vehicle register for VAT purposes will be obliged to submit information on motor vehicles used exclusively for business activity on the VAT-26 form. So what should the VAT-26 form contain and in what form can it be submitted? The answer is below.

VAT-26 form - when to submit?

Under the new regulations, entrepreneurs have the option of fully deducting VAT on operating expenses, including fuel for passenger cars used exclusively in business activities. They can do this in two situations:

  • the design of the vehicle means that it can only be used for the activity performed,
  • the manner of use will be confirmed by vehicle mileage records, excluding the use of the vehicle for non-business purposes


The obligation to prove that the vehicles are intended for business purposes does not apply to cars with a maximum load capacity exceeding 3.5 tons and motor vehicles:

  • designed to carry at least 10 people, including the driver (the intended use must be stated in the vehicle documentation),
  • the design of which precludes their use for non-business purposes or makes it irrelevant.

Additionally, it is necessary to submit information about vehicles to the head of the tax office on the VAT-26 form. The entrepreneur must submit it by the 25th day of the month following the one in which the first expenditure related to the car was incurred. The application made after this deadline has been exceeded gives the possibility to deduct VAT from the date of delivery of the information to the office.

VAT-26 form - what data should it contain?

The taxpayer should complete the following information on the VAT-26 form:

  • vehicle brand,
  • registration number,
  • year of production,
  • date of acquisition,
  • date of first expenditure,
  • date of change of use.

Additionally, the entrepreneur must indicate whether the information is submitted for the first time or updated. Importantly, the VAT-26 form can be submitted electronically using the ePUAP platform - here, however, it will be necessary to have an electronic signature.