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- Deduction of VAT on fuel and cars with so-called 'grating' is still applicable!
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Deduction of VAT on fuel and cars with so-called 'grating' is still applicable!
23-10-2009The Council of Ministers has not consented to the introduction of a three-year exclusion from the right to deduct input VAT on purchases of fuel for the propulsion of the so-called 'car with a grill. The Government yesterday established that it would consider an amendment of the VAT Act. This relates primarily to regulating the rules to deduct VAT on fuel.
The Ministry of Finance wanted to exclude for a period of three years (from 1 January 2010 to 31 December 2012) the right to deduct input VAT on the purchase of fuel for the propulsion of vehicles with a permitted capacity of over 500 kg and a maximum permissible laden weight exceeding 3.5 tonnes, with the exception of vehicles which, in principle, are designed for business. An effect of the amendments would introduce the same restrictions on deduction of VAT on fuel for cars with so called 'gratings' that apply in relation to passanger cars. The Council of Ministers has not adopted, however, these assumptions. The Government accepted the proposal to increase the speed limit, giving a personal exemption from VAT of 50 thousand. The limit has been increased to 150 thousand. Raising the limit for exemption from tax on goods and services is easy to do for business taxpayer with a low turnover. The taxpayer who is not exempt from VAT must keep full records and submit VAT returns. The new limit will be implemented gradually. For the year 2010 it would amount to 100 thousand, rising to 150 thousand in 2011.
Assumption were also adopted for clarifying statutory guidelines to ussue a regulation on exemption from the requirement to install cash registers. The changes are designed to adapt to the judgments of the Constitutional Court of 16 July 2009 (Ref. C 36/08), in which the Court held the delegation to the Minister of Finance of the VAT Act to issue a regulation to exempt the use of cash register is too general.
Challenged by the Consitutional Court, these regulations are less applicable after a period of nine months from the date of judgment in the Official Gazette, i.e. 23 April 2010.
Source:
[1] Dzinnik Gazeta Prawna (21.10.2009)