Passenger-to-commercial conversion - N1 type approval (for companies)
We convert passenger cars into N1 commercial vehicles - for vehicles purchased in the EU and not yet registered in Poland. Drive on a category B licence, settle it like a truck: 100% VAT and full costs.
We convert passenger cars into 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. Excise duty and VAT paid in Poland.
Technical requirement: the car must have a rear hatch that opens together with the glass - upwards or to the side. We convert all makes and body types: hatchback, estate, van, SUV, minibus and off-road vehicles.
What the N1 type approval includes
- The technical conversion - a partition grille installed behind the first row of seats and a configuration change to 2 seats + cargo area.
- Type-approval documentation confirming the N1 category.
- A complete set of registration documents for the vehicle as a commercial vehicle, including new German registration documents.
- Registration of the vehicle in Poland as an N1 commercial vehicle.

Why companies do it - tax benefits
You drive an N1-approved vehicle on a category B licence, while your company settles it like a truck:
- 100% VAT deduction on the vehicle purchase,
- the full purchase value deducted from income,
- full operating costs (fuel, servicing) booked as company costs,
- no obligation to keep a mileage log.
Legal basis: Art. 86a sec. 9 points 1 and 2 of the Polish VAT Act of 11 March 2014. After registering the vehicle in Poland, a regional vehicle inspection station issues the VAT-1a certificate.
A small taxpayer? You can use one-off depreciation under de minimis aid and deduct the purchase of a commercial vehicle up to EUR 50,000 net (approx. 220,000 PLN) from your income. On top of that, full VAT can be deducted - without the 150,000 PLN limit.
Importing a heavier vehicle? See also the GVW reduction to 3500 kg.