How to deduct VAT on the purchase of an armored vehicle?

Service-Tax

Entrepreneurs who use passenger cars in their business activities are well aware of the restrictions on VAT deduction. An example is the limit of 60% VAT, which can be deducted when buying a company car, provided, however, that it will not be more than PLN 6,000. However, in some cases there is a way out - such restrictions do not apply to special purpose cars. And while it is difficult to convert a car into, for example, a truck crane, an armored vehicle is a completely different matter.

Although the armored vehicle is associated more with bank vans, in which armed security guards transport cash, in practice not only banks can have such a vehicle. A bank car can be called a car that is used in business activities to transport valuable things. On the other hand, both money (e.g. revenues), documentation, etc. are valuable.

So how do you convert a car into an armored car? According to the regulations, such a vehicle must have a safe, after installation of which it is necessary to conduct specialized type-approval tests. After receiving the registration certificate stamp, the taxpayer becomes the owner of the special vehicle.

However, before the entrepreneur is happy to deduct all VAT on the purchased car, it is worth pausing for a moment to the opinions of courts and tax authorities. The interpretations issued by them often do not allow for treating even a car adapted according to the above instructions as an armored vehicle. Therefore, it is worth trying to fulfill additional formalities and request an individual tax interpretation. The costs of obtaining such an opinion are low, and they provide good protection - actions in accordance with the interpretation are never punishable.