\u00c0 partir de 2026, la Slovaquie a mis en \u0153uvre de nouvelles r\u00e8gles pour la d\u00e9duction de la TVA sur les voitures de soci\u00e9t\u00e9. Alors que la plupart des v\u00e9hicules utilis\u00e9s \u00e0 des fins mixtes (professionnelles et priv\u00e9es) sont limit\u00e9s \u00e0 une d\u00e9duction forfaitaire de la TVA de 50%, une d\u00e9duction de 100% reste possible si des conditions juridiques sp\u00e9cifiques strictes sont remplies pour prouver l'utilisation exclusive \u00e0 des fins professionnelles.<\/p>\n
Conditions pour la d\u00e9duction de la TVA 100% Usage professionnel exclusif : Journal de bord \u00e9lectronique : Notification \u00e0 l'administration fiscale : 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],"tags":[1398],"class_list":["post-13416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","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\/fr\/wp-json\/wp\/v2\/posts\/13416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=13416"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13416\/revisions"}],"predecessor-version":[{"id":13419,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13416\/revisions\/13419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/13418"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=13416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=13416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=13416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong>Pour b\u00e9n\u00e9ficier d'une d\u00e9duction compl\u00e8te de la TVA 100% sur un v\u00e9hicule acquis ou lou\u00e9 \u00e0 partir de 2026, les conditions suivantes doivent \u00eatre remplies :<\/p>\n
\n<\/u>Le v\u00e9hicule doit \u00eatre utilis\u00e9 exclusivement pour des activit\u00e9s professionnelles. L'utilisation personnelle, y compris les d\u00e9placements entre le domicile et le lieu de travail, exclut le v\u00e9hicule du r\u00e9gime 100%.<\/p>\n
\n<\/u>Des registres de conduite \u00e9lectroniques d\u00e9taill\u00e9s doivent \u00eatre conserv\u00e9s (par exemple, sous Excel ou dans un format exploitable) pour chaque v\u00e9hicule. Les PDF scann\u00e9s des registres manuels ne sont pas suffisants.<\/p>\n
\n<\/u>Un nouveau formulaire de notification sp\u00e9cifique publi\u00e9 en f\u00e9vrier 2026 doit \u00eatre soumis \u00e0 l'administration financi\u00e8re slovaque avant la date limite de d\u00e9claration de la TVA pour la p\u00e9riode au cours de laquelle la d\u00e9duction est demand\u00e9e pour la premi\u00e8re fois. Par exemple, pour un v\u00e9hicule acquis en f\u00e9vrier 2026, la d\u00e9claration doit g\u00e9n\u00e9ralement \u00eatre pr\u00e9sent\u00e9e avant le 25 f\u00e9vrier 2026, date \u00e0 laquelle la d\u00e9duction est demand\u00e9e pour la premi\u00e8re fois.th<\/sup> Mars 2026.<\/p>\n
\n<\/strong>Certaines cat\u00e9gories, comme les taxis, les auto-\u00e9coles et les v\u00e9hicules de location, sont exempt\u00e9es de l'obligation de tenir un registre \u00e9lectronique, mais doivent tout de m\u00eame \u00eatre d\u00e9clar\u00e9es.<\/p>","protected":false},"excerpt":{"rendered":"