Parking in front of the house does not exclude full VAT deduction.
Parking outside your home doesn’t preclude full VAT deduction. Particularly with regard to employees, the tax authorities’ position is clearly moving closer to court rulings. In the case of businesses, change is occurring more slowly and is still most often driven by lost cases in administrative courts.
The Supreme Administrative Court has consistently indicated that the possibility of full deduction of VAT on company cars used for employee commuting depends on specific factual circumstances, in particular the nature of the business activity (e.g. mobile work), the employer’s organizational requirements and the existing internal regulations and mechanisms for controlling the use of vehicles.
We encourage you to read the article: https://pro.rp.pl/vat/art45249591-parkowanie-pod-domem-nie-wyklucza-pelnego-odlicza-vat-fiskus-w-koncu-pozytywnie and the commentary by Arkadiusz Łagowski.
