Legal provisions of COM(2025)104 - Authorisation of Slovakia to derogate from point (a) of Article 26(1) and Articles 168 and 168a of the VAT Directive - Main contents
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| dossier | COM(2025)104 - Authorisation of Slovakia to derogate from point (a) of Article 26(1) and Articles 168 and 168a of the VAT Directive. |
|---|---|
| document | COM(2025)104  |
| date | April 14, 2025 |
Article 1
1. By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, the Slovak Republic is authorised to limit to 50 % the right to deduct value added tax (VAT) on expenditure on the following categories of vehicle, not wholly used for business purposes:
| (a) | motor vehicles in the category M1, as specified in Article 4(1), point (a)(i), of Regulation (EU) 2018/858; |
| (b) | motorcycles in the category L1e, as specified in Article 4(2), point (a), of Regulation (EU) No 168/2013; |
| (c) | motorcycles in the category L3e, as specified in Article 4(2), point (c), of Regulation (EU) No 168/2013. |
2. Paragraph 1 shall not apply to vehicles used or purchased for the following:
| (a) | resale, hire or lease; |
| (b) | the transportation of passengers for consideration, including taxi services; |
| (c) | the provision of driving lessons; |
| (d) | testing purposes; |
| (e) | as replacement of vehicles undergoing works. |
Article 2
By way of derogation from Article 26(1), point (a), of Directive 2006/112/EC, the Slovak Republic is authorised not to treat as a supply of services for consideration the use for non-business purposes of a vehicle as referred to in Article 1(1) included in the assets of a taxable person’s business where that vehicle has been subject to a limitation authorised under Article 1 of this Decision.
Article 3
The expenditure referred to in Article 1 shall cover all of the following:
| (a) | the purchase, leasing, intra-Community acquisition and importation of vehicles as referred to in Article 1(1); |
| (b) | expenditure on supplies of goods or services performed in relation to vehicles as referred to in Article 1(1) and the use thereof, including the purchase of fuel. |
Article 4
1. This Decision shall take effect on the date of its notification.
2. This Decision shall apply from 1 July 2025 until 30 June 2028.
3. Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 30 September 2027 and accompanied by a report which includes a review of the percentage set out in Article 1.
Article 5
This Decision is addressed to the Slovak Republic.