Starting\u00a0from 2026,\u00a0Slovakia\u00a0implemented new rules for VAT deduction on company cars. While most vehicles used for mixed (business and private) purposes are limited to a\u00a050% flat-rate VAT deduction, a\u00a0100% deduction\u00a0remains possible if specific strict legal conditions are met to prove exclusive business use.<\/p>\n
Conditions for 100% VAT Deduction Exclusive Business Use: Electronic Logbook: Notification to Tax Authority: Exemptions Starting\u00a0from 2026,\u00a0Slovakia\u00a0implemented new rules for VAT deduction on company cars. While most vehicles used for mixed (business and private) purposes are limited to a\u00a050% flat-rate VAT deduction, […]<\/p>\n","protected":false},"author":239137924,"featured_media":13418,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387,1473],"tags":[1398],"class_list":["post-13416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europe-vat-update","category-vat-rates","tag-slovakia-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3uo","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/03\/slocar_1140x360.jpg","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=13416"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13416\/revisions"}],"predecessor-version":[{"id":15083,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/13416\/revisions\/15083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/13418"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=13416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=13416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=13416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong>To qualify for a full 100% VAT deduction on a vehicle acquired or leased from 2026 onwards, the following requirements must be fulfilled:<\/p>\n
\n<\/u>The vehicle must be used\u00a0solely\u00a0for business activities. Personal use, including commuting between home and work, disqualifies the vehicle from the 100% regime.<\/p>\n
\n<\/u>Detailed\u00a0electronic driving records\u00a0must be maintained (e.g., in Excel or a processable format) for each vehicle. Scanned PDFs of manual logs are not sufficient.<\/p>\n
\n<\/u>A specific\u00a0new notification form released in February 2026 must be submitted\u00a0to the\u00a0Slovak Financial Administration by the VAT return deadline for the period in which the deduction is first claimed. For example, for a vehicle acquired in February 2026, the notification is generally due by\u00a025.<\/sup> March 2026.<\/p>\n
\n<\/strong>Certain categories like taxis, driving schools, and rental vehicles are exempt from the electronic record-keeping requirement but must still be reported<\/p>","protected":false},"excerpt":{"rendered":"