標題: Business unit level [打印本頁] 作者: juthi94517 時間: 2023-10-11 19:03 標題: Business unit level Car purchased with a loan involves greater responsibility and a more complicated process of financial verification of the company. It is worth remembering that you can still settle 75% of the operating costs while repaying the loan. Buying a car for a company and the costs of obtaining income Article 23 of the Personal Income Tax Act clearly states the limits.
On depreciation deductions that can be included in tax-deductible costs. 1. The following are not considered tax-deductible costs: (...) deductions for wear and tear of a passenger car, made in accordance with phone number list the principles set out in Art. 22a-22o, in the part determined on the value of the car exceeding the amount of: a) PLN 225,000 - in the case of a passenger car.
That is an electric vehicle within the meaning of Art. 2 point 12 of the Act of 11 January 2018 on electromobility and alternative fuels (Journal of Laws of 2020, items 908 and 1086), b) PLN 150,000 - in the case of other passenger cars When purchasing a company car for cash, you can include expenses incurred for operating the company car fuel purchase, service) as tax-deductible costs.