| - special discount taxes to the tax office in one month are (up to 5-year-old cars) |
kW x 1.2985 eur |
| example. 110kW * 1.2985 = 142.84 eur |
|
| - special discount taxes to the tax office in one month are (cars over 5 years old) |
kW x 0.97387 eur |
| example. 110kW * 0.97387 = 107.13 eur |
|
| The employer does not allow the use of the car for private trips, then a logbook or other proof must be kept and a note must be made in the traffic register |
there is no special discount |
| PERSONAL CAR COMPENSATION (tax free) |
2023 |
| Compensation for the use of a personal car for business trips with a logbook (max amount 335 eur/month) |
0.30 eur/km |
| Indemnity for the use of a personal car for commuting to work, if the place of residence is at least 50 km away from the workplace and a logbook is kept (max amount 335 eur/month) NB! Only for employees with an employment contract |
0.30 eur/km |
| Compensation for the use of a personal car for commuting, if the place of residence is at least 50 km away from the workplace and is reimbursed on the basis of an expense document (no maximum rate). NB! Only for employees with an employment contract |
cost document amount |
| TIME OF INCURRING OF SALES TAX OBLIGATION |
2023 |
| VAT liability arises when sales exceed annual |
40,000 euros |
| HEALTH PROMOTION COSTS FROM |
2023 |
| The employer can tax-free support his employee's physical activities and health promotion (max 400 eur / year) |
100 eur/quarter |
