Conversion of a passenger car to a commercial vehicle – N1 Type Approval (For Companies)

We offer the conversion of passenger cars to commercial vehicles with N1 type approval. The offer applies to vehicles purchased anywhere in the European Union that have not yet been registered in Poland.

Technical requirement: the vehicle must have a rear hatch that opens together with the glass – upwards or to the side.

Example of implementation: Skoda Fabia converted to a commercial vehicle – one row of seats and a partition grille separating the cargo area.

Excise duty and VAT paid in Poland.

A vehicle with N1 type approval can be driven with a class B driving licence, while at the same time offering favourable tax settlement options for companies. It is possible to deduct 100% of VAT on the vehicle purchase, deduct the full purchase value from income, and settle full operating costs such as fuel and servicing. There is also no obligation to keep a vehicle mileage log.

Legal basis: Art. 86a sec. 9 point 1 and 2 of the VAT Act of 11 March 2014.

Example of settlement: vehicle price 100,000 PLN net, i.e. 123,000 PLN gross.

Possible benefits: 23,000 PLN – VAT deduction, 19,000 PLN – income tax saving (19% of 100,000 PLN), 4,900 PLN – health insurance contribution saving (4.9% of 100,000 PLN).

In this example, the company retains approximately 46,900 PLN in total. Details should best be consulted with an accountant to tailor the settlement to the tax form.

A small taxpayer may also use one-time depreciation under de minimis aid and deduct the purchase of a commercial vehicle up to 50,000 EUR net from income. In 2024 this is approximately 220,000 PLN net. On the amount spent, full VAT can additionally be deducted without the 150,000 PLN limit.

N1 type approval includes: technical conversion of the vehicle consisting of installing a grille behind the first row of seats and changing the configuration to 2 seats and a cargo area, obtaining type approval documentation confirming the N1 category, a full set of documents for registering the vehicle as a commercial vehicle including new German registration documents, registration of the vehicle in Poland as an N1 commercial vehicle.

After registering the vehicle in Poland, a VAT-1a certificate can be obtained at a regional vehicle inspection station, which enables deduction of the full vehicle purchase amount from income together with full VAT, and settlement of fuel and other operating costs without the need to keep a mileage log.

We convert vehicles of all makes and types: hatchback, estate, van, SUV, minibus and off-road vehicles. The condition is that the vehicle was purchased within the European Union and has not previously been registered in Poland.