Right to a VAT deduction when purchasing spare parts for a vehicle

In accordance with the applicable regulations, taxpayers have the right to deduct input tax when purchasing goods and services that are used to perform taxable activities. This option is available regardless of whether the purchase constitutes a fixed asset or not.

Restrictions in this regard relate, inter alia, to the right to deduct tax when purchasing a car and fuel for its propulsion. The type of vehicle is important, as well as the technical conditions it should meet. However, there are no specific objections to spare parts purchased for used cars.

According to Art. 3 sec. 7 of the act amending the act on tax on goods and services and the act on road transport - restrictions on the deduction of VAT on passenger cars shall apply mutatis mutandis to purchased or imported components used for the production of passenger cars and other motor vehicles by the taxpayer. This provision applies to cars and vehicles included by the entrepreneur in the register of fixed assets. In the above case, the limitation consists in the possibility of deducting only 60% from the tax. input tax, not more than PLN 6,000, on all parts used for this purpose.

Otherwise, provided that spare parts are purchased for the needs of a car used in business, regardless of its type, the tax charged on their purchase will be deductible on general principles.