Rules for settling passenger car lease agreements changed last year. A possibility of considering full lease installment expenses as tax deductible expenses was limited. The regulations set limits on the value of vehicles, which give the possibility to charge part of the lease installment to costs – in the proportion of the limit to the value of the vehicle.
The change mainly affected entrepreneurs who concluded after 31 December 2018 lease agreements relating to passenger cars with a value exceeding PLN 150 thousand and PLN 225 thousand in the case of electric cars. They cannot recognize the full amount of lease installments as tax deductible expenses.
The whole article by Piotr Świstak, a lawyer, is available on Prawo.pl website: https://www.prawo.pl/podatki/aneks-umowy-leasingu-nie-pozwoli-na-korzystne-rozliczanie-rat,497158.html