VAT requires looking at the invoice.
The right to deduction depends on the activity, the purchase regime and the vehicle. Article 21 of CIVA provides for exclusions and exceptions, including conditions for certain electric vehicles and plug-in hybrids. Acquisition in the name of the company does not guarantee automatic deduction.
The cost continues after delivery.
Include insurance, energy, maintenance, depreciation and applicable taxation over the usage horizon. Ask your accountant for an analysis of VAT, tax-accepted depreciation and autonomous taxation before making your choice.
An invoice with a margin regime is not equivalent to an invoice with VAT itemized. Confirm the regime of each proposal with the accountant.
Sources to confirm your case
- AT · VAT deduction, article 21. (opens in another tab)
- European Union · VAT on car purchases (opens in another tab)
General information reviewed in . The framework depends on the vehicle, the buyer and the rules in force on the date of the process. Confirm benefits and obligations with the competent authorities.