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Mehrwertsteuer bei Firmenwagen in der Slowakei voll absetzbar

Thema:

Seit 1. Januar 2010 können Unternehmer die Mehrwersteuer bei jedem Firmenwagen in der Slowakei absetzen. Dies ermöglicht die neueste Novelle des Mehrwertsteuergesetzes. Nr. 222/2004.

Es handelt sich hierbei um eine wichtige Gesetzänderung, die deutlich zum Absatz von Firmenautos beitragen kann.

Die Mehrwertsteuerabsetzung für Firmenautos war auch bis vorher möglich, jedoch nur für die Kategorie N1 (kleine Nutzfahrzeuge). Einige Kombifahrzeuge mit einem Trenngitter zum Kofferraum waren auch in dieser N1-Kategorie.

Seit dem 1.1.2010 spielt die Fahrzeugkategorie bei der Absetzung der Mehrwertsteuer keine Rolle mehr. Diese Gesetzänderung bringt Firmen eine direkte Kostenersparnis von 19%. Dies gilt sowohl bei dem Einkauf auch beim Leasing. Die Abschreibungsdauer von 4 Jahren sowie der unbegrenzte Beschaffungswert des Fahrzeuges bleiben unverändert.

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