{"id":1847,"date":"2025-02-26T13:41:41","date_gmt":"2025-02-26T13:41:41","guid":{"rendered":"https:\/\/kilometrowka.net\/?p=1847"},"modified":"2025-04-23T08:33:34","modified_gmt":"2025-04-23T08:33:34","slug":"mileage-records-for-vat-26-purposes","status":"publish","type":"post","link":"https:\/\/kilometrowka.net\/en\/ewidencja-przebiegu-pojazdu-dla-celow-vat-26\/","title":{"rendered":"Vehicle mileage records for VAT purposes 26"},"content":{"rendered":"<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h2 class=\"wp-block-heading\" id=\"1-co-to-jest-ewidencja-przebiegu-pojazdu\">What is a vehicle mileage log?<\/h2>\n\n\n\n<p><strong>Vehicle mileage records for the purposes of <a href=\"https:\/\/kilometrowka.net\/en\/ewidencja-przebiegu-pojazdu-dla-celow-vat-excel\/\">VAT<\/a> 26 is a document that should contain data on the use of the car for business purposes. Keeping records allows you to deduct VAT on the operation of the vehicle to the full extent 100% regardless of whether the car has a VAT-1 entry in the registration certificate<\/strong><\/p>\n\n\n<figure style=\"aspect-ratio:4\/3; padding-bottom:0;\" class=\"alignfull wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"705\" height=\"726\" src=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_wydruk_do_pdf.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Printout of a sample file where the mileage records for vat-26 purposes are placed\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_wydruk_do_pdf.png 705w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_wydruk_do_pdf-291x300.png 291w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_wydruk_do_pdf-12x12.png 12w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_wydruk_do_pdf-600x618.png 600w\" sizes=\"auto, (max-width: 705px) 100vw, 705px\" \/><\/figure>\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-kto-powinien-prowadzi%C4%87-ewidencj%C4%99-przebiegu-pojazdu\">Who should keep mileage records?<\/h2>\n\n\n\n<p>Mileage records should be kept by entrepreneurs, deduct VAT in 100% on passenger cars, as part of their business activities. The obligation to keep records stems from tax regulations and is required for VAT purposes. Failure to keep adequate records may lead to the vehicle also being deemed to be used for non-business purposes, affecting the ability to fully deduct VAT and operating expenses.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-przetestuj-za-darmo-program-do-prowadzenia-ewidencji-przebiegu-pojazdu-do-cel%C3%B3w-rozliczenia-podatku-vat-online\">Test the online VAT mileage log program for free<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image has-custom-border\"><a href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\"><img decoding=\"async\" src=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online.png\" alt=\"\" style=\"border-radius:8px\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p>Click the image to see how the example works <strong>records<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--60)\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-fill is-style-primary\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\" style=\"padding-top:20px;padding-right:40px;padding-bottom:20px;padding-left:40px\">Test the program for free<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-prowadzenie-ewidencji-przebiegu-pojazdu\">Keeping records of vehicle mileage<\/h2>\n\n\n\n<p>Mileage records should include the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Motor vehicle registration number<\/li>\n\n\n\n<li>The date of the start of record keeping<\/li>\n\n\n\n<li>Motor vehicle odometer as of the date of the beginning of record keeping, at the end of each accounting period, and at the date of the end of record keeping<\/li>\n\n\n\n<li>Entry of the person driving a motor vehicle concerning any use of that vehicle<\/li>\n\n\n\n<li>The number of kilometers driven at the end of each accounting period and at the date of completion of record keeping<\/li>\n\n\n\n<li>Vehicles used under a rental, lease or leasing contract may be exempt from recordkeeping if these activities are part of the entrepreneur's business activities<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large has-custom-border\"><a href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"672\" src=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-1024x672.png\" alt=\"Sample mileage records for vat-26 purposes filled out in kilometrowka.net program\" class=\"wp-image-1843\" style=\"border-style:none;border-width:0px;border-radius:16px\" srcset=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-1024x672.png 1024w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-300x197.png 300w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-768x504.png 768w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-1536x1007.png 1536w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-18x12.png 18w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online-600x393.png 600w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_generator_online.png 1560w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-przyk%C5%82ady-praktyczne-prowadzenia-ewidencji\">Practical examples of record keeping<\/h2>\n\n\n\n<p>Keeping mileage records may be simpler than you think. Here are some practical examples:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Entrepreneur XYZ<\/strong> runs a business and uses a personal car for business purposes. In order to deduct 100% VAT, he keeps mileage records in which he notes the date, time, starting and ending place of each trip, as well as the purpose of the trip and the number of kilometers driven. This allows him to accurately document the use of the vehicle exclusively for business purposes.<\/li>\n\n\n\n<li><strong>ABC Entrepreneur<\/strong> uses a truck for business purposes. His mileage records include entries for the date, time, starting and ending place of each trip, the purpose of the trip and the number of kilometers driven. Keeping records in this way allows him to fully deduct VAT on the cost of operating the vehicle.<\/li>\n\n\n\n<li>If yours has a vat-1 entry in the registration certificate leading <a href=\"https:\/\/kilometrowka.net\/en\/kilometrowki\/\">mileage<\/a> is not necessary in order to write off 100% VAT.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-ewidencja-przebiegu-pojazdu-dla-cel%C3%B3w-vat-26---nie-nale%C5%BCy-myli%C4%87-z-kilometr%C3%B3wka-przedsi%C4%99biorcy\">Mileage records for VAT 26 purposes - not to be confused with the mileage of an entrepreneur<\/h2>\n\n\n\n<p>The mileage records for the purposes of deducting 100% VAT and 100% vehicle-related expenses should include data on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Date and time of departure<\/li>\n\n\n\n<li>Place of departure<\/li>\n\n\n\n<li>Destination<\/li>\n\n\n\n<li>Number of mileage<\/li>\n\n\n\n<li>Operating costs (may be attached as a separate accounting document)<\/li>\n<\/ul>\n\n\n\n<p>Not sure how to account for your car? <a href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\">Take advantage of the ready-made solution.<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-fill is-style-primary\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\" style=\"padding-top:20px;padding-right:40px;padding-bottom:20px;padding-left:40px\">Test the program for free<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7-wype%C5%82nianie-vat-26\">Filling out the VAT-26<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You must submit the VAT-26 return to the tax office with jurisdiction for VAT purposes.<\/li>\n\n\n\n<li>You can do it on paper or online.<\/li>\n\n\n\n<li>Remember to submit the VAT-26 form on time.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8-najcz%C4%99stsze-b%C5%82%C4%99dy-przy-wype%C5%82nianiu-vat-26\">The most common mistakes when filling out the VAT-26<\/h2>\n\n\n\n<p>Filling out the VAT-26 can be complicated, and mistakes can have serious consequences. Here are some of the most common mistakes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Incorrect completion of vehicle data<\/strong>: It is common for entrepreneurs to enter the wrong vehicle registration number or confuse the make and model. It is important to check this information carefully before submitting the form.<\/li>\n\n\n\n<li><strong>Errors in mileage data<\/strong>.<br>Incorrect entry of the date, time, place of start and end of the trip may lead to rejection of the records by the tax office. Each entry should be accurate and consistent with reality.<\/li>\n\n\n\n<li><strong>Incorrect completion of cost data<\/strong>: Entrepreneurs often confuse the amounts of costs or how they are accounted for. It is important that all costs are accurately documented and consistent with invoices.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"9-termin-sk%C5%82adania-vat-26\">Deadline for submitting VAT-26<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The VAT-26 form must be submitted no later than 7 days counting from the date on which the first expense related to these vehicles is incurred.<\/li>\n\n\n\n<li>If this form is not submitted, the motor vehicle is considered to be used for mixed activities - private and taxed. Consequently, there is no right to deduct full VAT, but only 50%.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"10-ewidencja-przebiegu-pojazdu-dla-cel%C3%B3w-vat-26---konsekwencje-braku-ewidencji-przebiegu-pojazdu\">Mileage records for VAT 26 purposes - consequences of not keeping mileage records<\/h2>\n\n\n\n<p>There are financial penalties for filing errors. Failure to provide information on the use of vehicles exclusively for business purposes (and to deduct full VAT in the case of vehicles that are subject to such a declaration) or submitting it after the deadline or providing data inconsistent with the actual state of affairs and, together with this, making a tax deduction contrary to the provisions of the VAT Act, will result in criminal liability of not less than PLN 933. Errors in keeping mileage records may also affect vat deductions.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"11-por%C3%B3wnanie-ewidencji-r%C4%99cznej-i-elektronicznej\">Comparison of manual and electronic records<\/h2>\n\n\n\n<p>Mileage records can be kept manually or electronically. Here are some advantages and disadvantages of each method:<\/p>\n\n\n\n<p><strong>Manual records<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Advantages<\/strong>: Simplicity and no need for specialized software. It can be kept in a regular notebook or on pieces of paper.<\/li>\n\n\n\n<li><strong>Disadvantages<\/strong>: Risk of errors, difficulty in storing and retrieving data. Manual entries can be time-consuming and prone to mistakes.<\/li>\n<\/ul>\n\n\n\n<p><strong>Electronic records<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Advantages<\/strong>: Precision, ease of data storage and retrieval. Ability to automatically calculate costs and generate reports. Electronic systems can also remind you to make entries.<\/li>\n\n\n\n<li><strong>Disadvantages<\/strong>: Need to have specialized software and risk of system failure. Also requires basic computer and software skills.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"12-ewidencja-przebiegu-pojazdu-w-systemie-kilometrowkanet\">Record of vehicle mileage in kilometrowka.net system<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Add a car by indicating the type of settlement for VAT<\/li>\n\n\n\n<li>Create new mileage<\/li>\n\n\n\n<li>Add entries<\/li>\n\n\n\n<li>You can order the module <a href=\"https:\/\/kilometrowka.net\/en\/co-to-jest-gps-jak-dziala-gps\/\">GPS<\/a> which will make it easier for you to keep records<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large has-custom-border\"><a href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"722\" src=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-1024x722.png\" alt=\"Adding a new vehicle for VAT records\" class=\"wp-image-1845\" style=\"border-width:1px;border-radius:16px\" srcset=\"https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-1024x722.png 1024w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-300x211.png 300w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-768x541.png 768w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-18x12.png 18w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net-600x423.png 600w, https:\/\/kilometrowka.net\/wp-content\/uploads\/2025\/02\/ewidencja_przebiegu_pojazdu_dla_celow_vat_prowadzona_w_programie_kilometrowka_net.png 1366w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"padding-bottom:0\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-fill is-style-primary\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/kilometrowka.net\/en\/app\/mileage\/08dd348d-1f2f-42e8-824d-05485e26ce53\/\" style=\"padding-top:20px;padding-right:40px;padding-bottom:20px;padding-left:40px\">Test the program for free<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"13-r%C3%B3%C5%BCnica-w-wyliczaniu-kosztu-prywatnego-samochodu-u%C5%BCywanego-w-dzia%C5%82alno%C5%9Bci-przed-2019-rokiem-i-po\">Difference in calculating cost of private car used in business before 2019 and after<\/h2>\n\n\n\n<p>Mileage records for VAT 26 purposes - expenses for the use of a private passenger car used for the taxpayer's business until the end of 2018 were booked at the end of the month in the P&amp;L on the basis of mileage limits.<\/p>\n\n\n\n<p>From January 2019, on the other hand, the cost should be recognized immediately in the P&amp;L on the basis of an invoice at the permanently set limit of 20%. Vehicles used under a lending contract are also subject to these rules. In this situation, operating expenses can be deducted according to the records kept for VAT purposes.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"14-wp%C5%82yw-zmian-prawnych-na-ewidencj%C4%99-przebiegu-pojazdu\">Impact of legal changes on mileage records<\/h2>\n\n\n\n<p>Legal changes can have a significant impact on mileage records. Here are some examples:<\/p>\n\n\n\n<p>The VAT-26 declaration must be submitted to the tax office with jurisdiction for VAT purposes within 7 days of incurring the first expense related to the vehicle.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Change in VAT deduction regulations<\/strong>: New regulations may introduce changes in the way VAT is documented and deducted from vehicle operating expenses. Entrepreneurs need to stay abreast of current regulations in order to properly maintain mileage records.<\/li>\n\n\n\n<li><strong>Changing regulations on doing business<\/strong>: New regulations may require changes in the way mileage records are kept. For example, the introduction of new documentation requirements may require more detailed entries or additional information.<\/li>\n<\/ul>\n\n\n\n<p>Keeping mileage records in accordance with current regulations is crucial for entrepreneurs. Especially for those who want to take advantage of the full VAT deduction and avoid problems with the tax office.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"15-podsumowanie\">Summary<\/h2>\n\n\n\n<p>Mileage records are essential for entrepreneurs who want to use motor vehicles and be able to deduct 100% VAT. This applies to the costs associated with the use and purchase of these vehicles in business.<\/p>\n\n\n\n<p>The VAT-26 declaration must be submitted to the tax office with jurisdiction for VAT purposes within 7 days of incurring the first expense related to the vehicle.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-responsive-block-editor-addons-table-of-contents responsive-block-editor-addons-toc__align-left responsive-block-editor-addons-toc__columns-1 responsive-block-editor-addons-block-table-of-contents block-0c43ab63-6c1a-420a-886a-98adebe0d032\"><div class=\"responsive-block-editor-addons-toc__wrap\" data-scroll-offset=\"30\" 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class=\"responsive-block-editor-addons-toc__title-wrap\"><div class=\"responsive-block-editor-addons-toc__title\">Table of contents<\/div><span class=\"responsive-block-editor-addons-toc__collapsible-wrap\"><span class=\"responsive-block-editor-addons-toc__collapsible-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 320 512\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span><\/span><\/div><div class=\"responsive-block-editor-addons-toc__list-wrap\"><ol class=\"responsive-block-editor-addons-toc__list rbea-none\"><li><a href=\"#1-wype%C5%82nianie-vat-26\">Filling out the VAT-26<\/a><\/li><li><a href=\"#2-najcz%C4%99stsze-b%C5%82%C4%99dy-przy-wype%C5%82nianiu-vat-26\">The most common mistakes when filling out the VAT-26<\/a><\/li><li><a href=\"#3-termin-sk%C5%82adania-vat-26\">Deadline for submitting VAT-26<\/a><\/li><li><a href=\"#4-ewidencja-przebiegu-pojazdu-dla-cel%C3%B3w-vat-26---konsekwencje-braku-ewidencji-przebiegu-pojazdu\">Mileage records for VAT 26 purposes - consequences of not keeping mileage records<\/a><\/li><li><a href=\"#5-por%C3%B3wnanie-ewidencji-r%C4%99cznej-i-elektronicznej\">Comparison of manual and electronic records<\/a><\/li><li><a href=\"#6-ewidencja-przebiegu-pojazdu-w-systemie-kilometrowkanet\">Record of vehicle mileage in kilometrowka.net system<\/a><\/li><li><a href=\"#7-r%C3%B3%C5%BCnica-w-wyliczaniu-kosztu-prywatnego-samochodu-u%C5%BCywanego-w-dzia%C5%82alno%C5%9Bci-przed-2019-rokiem-i-po\">Difference in calculating cost of private car used in business before 2019 and after<\/a><\/li><li><a href=\"#8-wp%C5%82yw-zmian-prawnych-na-ewidencj%C4%99-przebiegu-pojazdu\">Impact of legal changes on mileage records<\/a><\/li><li><a href=\"#9-podsumowanie\">Summary<\/a><\/li><li><a href=\"#10-co-to-jest-ewidencja-przebiegu-pojazdu\">What is a vehicle mileage log?<\/a><\/li><li><a href=\"#11-kto-powinien-prowadzi%C4%87-ewidencj%C4%99-przebiegu-pojazdu\">Who should keep mileage records?<\/a><\/li><li><a href=\"#12-przetestuj-za-darmo-program-do-prowadzenia-ewidencji-przebiegu-pojazdu-do-cel%C3%B3w-rozliczenia-podatku-vat-online\">Test the online VAT mileage log program for free<\/a><\/li><li><a href=\"#13-prowadzenie-ewidencji-przebiegu-pojazdu\">Keeping records of vehicle mileage<\/a><\/li><li><a href=\"#14-przyk%C5%82ady-praktyczne-prowadzenia-ewidencji\">Practical examples of record keeping<\/a><\/li><li><a href=\"#15-ewidencja-przebiegu-pojazdu-dla-cel%C3%B3w-vat-26---nie-nale%C5%BCy-myli%C4%87-z-kilometr%C3%B3wka-przedsi%C4%99biorcy\">Mileage records for VAT 26 purposes - not to be confused with the mileage of an entrepreneur<\/a><\/li><li><a href=\"#16-podsumowanie\">Summary<\/a><\/li><\/ol><\/div><\/div><\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>What is a vehicle mileage log? A mileage record for VAT 26 purposes is a document that should contain data on the use of a car for business purposes. Keeping records allows you to deduct VAT on the operation of the vehicle to the full extent 100% regardless of whether the car has a VAT-1 entry in the registration certificate Who should keep records....&nbsp;<a href=\"https:\/\/kilometrowka.net\/en\/ewidencja-przebiegu-pojazdu-dla-celow-vat-26\/\" rel=\"bookmark\">Read More \"<span class=\"screen-reader-text\">Vehicle mileage records for VAT purposes 26<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":1844,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[57],"tags":[],"class_list":["post-1847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kilometrowka-do-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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Ewidencja przebiegu pojazdu dla cel\u00f3w VAT 26 to dokument, kt\u00f3ry powinien zawiera\u0107 dane dotycz\u0105ce wykorzystania samochodu do cel\u00f3w prowadzonej dzia\u0142alno\u015bci gospodarczej. Prowadzenie ewidencji pozwala odliczy\u0107 podatek VAT od eksploatacji pojazdu w pe\u0142nym zakresie 100% niezale\u017cnie od tego czy auto posiada wpis VAT-1 w dowodzie rejestracyjnym Kto powinien prowadzi\u0107 ewidencj\u0119&hellip;&nbsp;<a href=\"https:\/\/kilometrowka.net\/en\/ewidencja-przebiegu-pojazdu-dla-celow-vat-26\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">Ewidencja przebiegu pojazdu dla cel\u00f3w VAT 26<\/span><\/a>","category_list":"<a href=\"https:\/\/kilometrowka.net\/en\/category\/kilometrowka-do-vat\/\" rel=\"category tag\">Kilometr\u00f3wka do VAT<\/a>","comments_num":"0 comments","_links":{"self":[{"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/posts\/1847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/comments?post=1847"}],"version-history":[{"count":11,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/posts\/1847\/revisions"}],"predecessor-version":[{"id":2591,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/posts\/1847\/revisions\/2591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/media\/1844"}],"wp:attachment":[{"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/media?parent=1847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/categories?post=1847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kilometrowka.net\/en\/wp-json\/wp\/v2\/tags?post=1847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}