Car in the company 2019: an electric car with a depreciation limit of PLN 225 [update]

The year 2019 has arrived. Few people know that from January 1, 2019, the electric vehicle used by the company has a higher depreciation limit in the amount of 225 thousand zlotys. For internal combustion vehicles (including hybrids), the limit is 150 PLN 20 instead of the current EUR XNUMX XNUMX.

ATTENTION. Since the rules are new, not all officials are aware of them. Therefore, the tax office should not be refused, but it is necessary to submit written applications for a higher depreciation limit, ask to check the latest instructions received from the Ministry of Finance, or file written appeals.

Table of contents

• An electric car in a company, i.e. changes in PIT 2019
  • • Is a hybrid an electric car?
  • Old and new leasing agreements
  • Branded cars for personal use
  • Depreciation limits and prices for electric vehicles

The most important change concerns the increased depreciation limit: so far it has been € 20-30 for an internal combustion car and € XNUMX XNUMX for an electric vehicle. Amendments to PIT and CIT 2019 introduce restrictions at the level of PLN 150 for a vehicle with an internal combustion engine and 225 PLN for an electric car (Article 23, paragraph 1 clause 4a of the Law on Amendments to Personal Income Tax 2019 - Law of October 23, 2018 on amendments to income tax - FINAL - 2854_u).

The amounts PLN 150/225 thousand are net amounts, including VAT, which as business owners cannot be deducted. It depends on the method of retention.

Is a hybrid an electric car?

The term "electric vehicle" that we used above is actually "electric vehicle within the meaning of Art. 2 paragraph 12 of the Law of January 11, 2018 on electromobility and alternative fuels (Electromobility Law FINAL - D2018000031701 and Biocomponents and Biofuels Law Amendment - FINAL - D2018000135601).” Electric vehicles in field A.3 of the registration certificate are marked as "EE"..

Under the above definitions, a plug-in hybrid (P / EE) is not considered an electric vehicle, let alone combustion engine vehicles such as older hybrids (no plug-in charging capability). Hybrids and hybrids loaded from the socket are subject to depreciation of the internal combustion vehicle, i.e. 150 PLN..

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Old and new leasing agreements

Limits of PLN 150/225 thousand apply both to the purchase of cars and to long-term rental, leasing and rental agreements. Costs do not include ancillary costs for such contracts (such as commissions or interest) other than auto insurance premiums. If the contract was concluded before December 31, 2018, it is calculated according to the old rules.

However, if it was extended or changed in any way after December 31st, it must be accounted for under the new rules.

Branded cars for personal use

The legislator assumed that a person who buys a car for a company (entrepreneurial activity) will use it for personal purposes as well. If the car is to be used only in a company, a record of (kilometers) must be kept (article 23, paragraph 5f).

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Depreciation limits and prices for electric vehicles

Although, according to independent research, business owners are looking for cars under PLN 100 and around 130-140 hp, the increased depreciation limit for electric vehicles means that there are far more of them to be written off than in the US. amortization case at the level of 30 130 euros (~ XNUMX thousand PLN).

Even a Kia e-Niro with a 64 kWh battery should meet this limit, but the Tesla 3 Long Range AWD will only be partially amortized:

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