AT-26 is a form used by VAT taxpayers in Poland who wish to claim a 100% deduction of the costs and VAT of maintaining a company car with a maximum permissible weight of up to 3.5 tons.
Legal basis:
- Regulation of the Minister of Finance, Funds, and Regional Policy of September 28, 2021, on the template for information on motor vehicles used exclusively for business activities
- Regulation of the Minister of Finance, Funds and Regional Policy of February 12, 2021, amending the regulation on the method of sending declarations and applications and the types of electronic signatures that should be affixed to them