A truck and tax deductible costs

Service-Tax

Running a business often requires a delivery vehicle. Check which car can be considered a truck and how to settle the expenses related to its operation in tax deductible costs.

Truck - definition

A truck should be considered a vehicle with a total weight exceeding 3.5 tonnes, or a vehicle with a weight not exceeding 3.5 tonnes, but which meets additional technical conditions. The fulfillment of the above technical conditions is confirmed on the basis of:

- additional technical tests carried out by the district vehicle inspection station and the certificate issued by it and the registration certificate with the appropriate annotation about the fulfillment of these requirements, or

- documents issued in accordance with road traffic regulations - in the case of special vehicles.

Heavy goods vehicles also include:

  1. motor vehicles 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-types: multi-purpose, van;

  2. motor vehicles 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 allowing the erection of a vertical wall or a permanent partition between the floor and the ceiling to the rear edge of the floor, exceeds 50% of the vehicle length; for the calculation of the proportion referred to in the preceding sentence, the vehicle length 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 load carrying part of the vehicle;

  3. motor vehicles that have an open part intended for the carriage of goods;

  4. motor vehicles that have a driver's cabin and a body intended for the carriage of loads as structurally separate elements of the vehicle;

  5. special vehicles - if the excerpt from the approval certificate or a copy of the decision exempting from the obligation to obtain the approval certificate, issued in accordance with the provisions of the road traffic law, shows that it is a special vehicle;

  6. motor vehicles other than those mentioned in points 1-5, in which the number of seats (seats), including the driver's seat, is:

a) 1 - if the maximum load capacity is equal to or greater than 425 kg,

b) 2 - if the maximum load capacity is equal to or greater than 493 kg,

c) 3 or more - if the maximum load capacity is equal to or greater than 500 kg

  • The permissible load capacity of the vehicle and the number of places (seats) referred to above should result from the documents issued in accordance with the road traffic regulations. If in the above-mentioned the documents do not specify the permissible load capacity or the number of seats, the vehicle will be considered a passenger car.

  1. motor vehicles designed for the transport of at least 10 people, including the driver (buses) - if such use is indicated in the documents issued on the basis of road traffic regulations.

Operating expenses and tax cost

Any expenses related to the day-to-day use of a truck considered to be a truck, such as the purchase of fuel, a car wash, tire or oil replacement, confirmed with invoices or bills confirming the actual expenditure, will be fully deducted from tax deductible costs. The full amount of tax costs will also be expenses for truck insurance. This applies to both compulsory third party liability insurance and voluntary AC insurance.

No obligation to keep records of vehicle mileage

Importantly, in the case of trucks, taxpayers are not required to drive mileage. This means that even if a given truck is not a fixed asset in the company, the expenses related to its use may be fully deducted from tax deductible costs. Of course, provided that their relationship with the business activity is demonstrated and that they are properly documented, e.g. with an invoice.