The lump-sum income from company car use for private purposes includes the costs of fuel – says the general ruling issued by the Ministry of Finance
The value of income from the use of company cars for employees’ private purposes is determined as a lump sum in the PIT Act. The Minister of Finance, in a general ruling issued on 11 September 2020 (DD3.8201.1.2020), confirmed that the lump sum also includes the value of fuel purchased by the employee on the employer’s account.