Passenger car - definition in 2014

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Initially, the definition of a passenger car was to change at the beginning of 2013. However, the changes were postponed to 2014, when the regulations in this respect were modified twice - one entered into force on January 1, the other - on April 1. Which vehicle is currently considered a passenger car? Let's check.

Passenger car 2014 - definition from 1 January 2014

As mentioned in the introduction, in 2014 alone, the definition of a passenger car changed twice, due to the revolutionary amendment to the VAT Act, which entered into force on April 1, 2014.

Initially, as announced at the end of 2012, from 1 January 2014, a passenger car was considered a vehicle with a permissible total weight not exceeding 3.5 tons, designed to transport no more than 9 people, including the driver, with the exception of:

a) a motor vehicle with one row of seats, separated from the part intended for the carriage of loads by a wall or a permanent partition, classified under the provisions of the road traffic law into the following sub-type: multi-purpose, van,

b) a motor vehicle with more than one row of seats which are separated from the part intended for the carriage of goods by a wall or a permanent partition, and whose length of the part intended for the carriage of goods, measured on the floor from the farthest point of the floor, permitting the erection of a vertical wall or a permanent partition between the floor and with the ceiling to the rear edge of the floor, exceeds 50% of the length of the vehicle; for the calculation of the proportion referred to in the preceding sentence, the length of the vehicle is the distance between the lower edge of the vehicle's windscreen and the rear edge of the floor of the cargo section of the vehicle, measured horizontally along the length of the vehicle between the lower edge of the vehicle's windscreen and a point derived vertically from the rear edge of the floor of the part of the vehicle intended for the carriage of goods,

c) a motor vehicle with an open part intended for the carriage of goods,

d) a motor vehicle that has a driver's cabin and a body intended for the carriage of loads as structurally separate elements of the vehicle,

e) a motor vehicle which is a special vehicle - if the documents issued in accordance with the provisions of the road traffic law, or other documents specified in the regulations issued on the basis of art. 86a paragraph 10 of the Value Added Tax Act, it follows that it is a special vehicle,

f) a motor vehicle other than that mentioned in point (a) a-e, in which the number of seats (seats), including the driver's seat, is:

  • 1 - if the maximum load capacity is equal to or greater than 425 kg,
  • 2 - if the maximum load capacity is equal to or greater than 493 kg,
  • 3 or more - if the maximum load capacity is equal to or greater than 500 kg.

As in the regulations in force before January 1, 2014, it was necessary to obtain the appropriate documents that confirmed that the vehicle is not a passenger car in accordance with the provisions of the PIT and CIT Act.

Passenger car 2014 - definition from April 1, 2014

Another change in the definition of a passenger car in the provisions of the PIT and CIT Act took place on April 1, 2014. Importantly, the current understanding of this concept in the VAT Act and the Income Tax Acts differ.

Pursuant to Art. 5a point 19a of the PIT Act and art. 9a point 9a of the CIT Act, a passenger car is a motor vehicle within the meaning of road traffic regulations, with a maximum permissible weight not exceeding 3.5 tons, designed for the transport of no more than 9 people, including the driver, with the exception of:

a) a motor vehicle with one row of seats, which is separated from the part intended for the carriage of goods by a wall or a permanent partition:

  • classified on the basis of road traffic regulations into the following subtype: multi-purpose, van or
  • with an open part intended for the transport of loads,

b) a motor vehicle with a driver's cabin with one row of seats and a body intended for the carriage of loads as structurally separate elements of the vehicle,

c) a special vehicle, if the documents issued in accordance with the road traffic regulations show that the vehicle is a special vehicle and if the conditions contained in separate regulations, specified for the following purposes, are also met:

  • electric / welding aggregate,
  • for drilling work,
  • excavator, backhoe-bulldozer,
  • charger,
  • a hoist for maintenance and assembly works,
  • truck crane,

d) a motor vehicle specified in the regulations issued on the basis of art. 86a paragraph 16 of the Value Added Tax Act.

Important!

Fulfillment of the requirements for motor vehicles specified in:

  • lit.a and b - it is concluded on the basis of an additional technical examination carried out by the district vehicle inspection station, confirmed by a certificate issued by this station and the vehicle registration certificate containing the appropriate annotation about the fulfillment of these requirements,
  • lit. c - it is determined on the basis of documents issued in accordance with the road traffic regulations.

The definition of a passenger car - why so important?

The answer to the above question should not raise any doubts. A proper understanding of what vehicle can be considered a passenger car allows to distinguish between vehicles weighing less than 3.5 tons that are truck-related. This, in turn, is important, for example, when determining whether a private car used in business requires driving a so-called mileage to settle the costs associated with it.