Reasonable acquisition costs of an electric car (E-PKW)

The reasonable acquisition costs of an electric vehicle (E-PKW) must be considered as the net amount due to entitlement to input VAT deduction. Therefore, they amount to EUR 33,333.33 (EUR 40,000.00 divided by 1.20).

For vehicles that are neither electric cars nor listed by the Federal Ministry of Finance as passenger cars eligible for input VAT deduction, the reasonable acquisition costs amount to EUR 40,000.00, which corresponds to the gross value.

VwGH 20.03.2024, Ro 2022/15/0043