Can I claim input VAT on a purchase of a motor vehicle that I will use for my business?
VAT can be claimed on the purchase of a commercial vehicle that is used in the furtherance of your economic activity. Commercial vehicles are considered as such if these are mainly intended for the carriage of goods with a seating capacity of two or with seating capacity of nine persons or more. Normally the Vehicle Registration Document will define the motor vehicle as a commercial one.
One has to be careful if the vehicle is also used for private purposes in which case the input VAT claimed should be apportioned accordingly.