In Poland, when a business vehicle is transferred from commercial use to private ownership, the transfer is treated as a taxable supply and VAT must be charged. The rule applies regardless of whether the original purchase allowed a 100% or 50% VAT deduction, as confirmed by a 2025 tax authority interpretation.
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Key Takeaways
The rule applies immediately upon the transfer of the vehicle from business to private use, as per Polish VAT law and the 2025 interpretation.
No, the VAT liability on withdrawal applies regardless of whether the original deduction was 100% or 50%.
The rule is based on Article 5(1)(1) and Article 7(2) of the Polish VAT Act, confirmed by the 2025 tax authority interpretation.
Primary source
Read the full article at PrawoThis summary was published on VATfaqs.com on 21 February 2026. It relates to VAT developments in Poland. The original source is Prawo.
