Tax control action on VAT payers focused on acquisition of passenger cars used exclusively for business (06.07.2026)

The Financial Administration has launched a nationwide inspection campaign targeting VAT‑registered entities that have purchased passenger vehicles used solely for business purposes. The primary objective is to verify the correct calculation of input tax deductions, confirm compliance with reporting obligations, and ensure that vehicles are indeed used exclusively for taxable activities. Inspectors will examine purchase documentation, usage logs, and accounting records to detect any discrepancies or cases of personal use that would invalidate tax deductions. The campaign also scrutinises the proper registration of such assets in the depreciation schedules and checks adherence to documentation requirements mandated by tax law. Findings from the inspections will be reported to relevant departments, and any irregularities may result in adjustments to tax liabilities, interest charges or penalties. The Administration emphasizes that accurate record‑keeping and transparent reporting are essential to maintain the integrity of the tax system and to prevent abuse of input tax deduction rules.

https://www.financnasprava.sk/sk/pre-media/novinky/archiv-noviniek/detail-novinky/_kontrolna-dph-ts/bc