Council Implementing Decision (EU) 2025/852 of 14 April 2025 authorising the Slovak Republic to introduce a special measure derogating from Article 26(1), point (a), and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax

1 By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, the Slovak Republic is authorised to limit to 50 % the right to deduct value added tax (VAT) on expenditure on the following categories of vehicle, not wholly used for business purposes: (a) motor vehicles in the category M1, as specified in Article 4(1), point (a)(i), of Regulation (EU) 2018/858; (b) motorcycles in the category L1e, as specified in Article 4(2), point (a), of Regulation (EU) No 168/2013; (c) motorcycles in the category L3e, as specified in Article 4(2), point (c), of Regulation (EU) No 168/2013.

2 Paragraph 1 shall not apply to vehicles used or purchased for the following: (a) resale, hire or lease; (b) the transportation of passengers for consideration, including taxi services; (c) the provision of driving lessons; (d) testing purposes; (e) as replacement of vehicles undergoing works.

By way of derogation from Article 26(1), point (a), of Directive 2006/112/EC, the Slovak Republic is authorised not to treat as a supply of services for consideration the use for non-business purposes of a vehicle as referred to in Article 1(1) included in the assets of a taxable person’s business where that vehicle has been subject to a limitation authorised under Article 1 of this Decision.

The expenditure referred to in Article 1 shall cover all of the following: (a) the purchase, leasing, intra-Community acquisition and importation of vehicles as referred to in Article 1(1); (b) expenditure on supplies of goods or services performed in relation to vehicles as referred to in Article 1(1) and the use thereof, including the purchase of fuel.

1 This Decision shall take effect on the date of its notification.

2 This Decision shall apply from 1 July 2025 until 30 June 2028.

3 Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 30 September 2027 and accompanied by a report which includes a review of the percentage set out in Article 1.

This Decision is addressed to the Slovak Republic.