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Vorsteuerabzugsberechtigte Kfz » Adelsberger & Thaler Steuerberatungsgesellschaft OG Vorsteuerabzugsberechtigte Kfz Kastenwagen Kastenwagen gemäß § 5 der Verordnung aus 1996 Die Anerkennung dieser Fahrzeuge als vorsteuerabzugsberechtigt bleibt auch im Geltungsbereich der Verordnung BGBl. II Nr.193/2002 unverändert aufrecht. Bis 1996 ausgelaufene Modelle werden kursiv dargestellt. Marke Modell Chevrolet Chevrolet Astro Cargo Chevrolet G Van Cargo Chrysler Chrysler Grand Voyager 4Cargo Doppelkabine (mit zwei Sitzreihen) Chrysler Voyager Van (bis Modelljahr 1995) Citroen Citroen Berlingo Kastenwagen Citroen C 15 Citroen Jumper Kastenwagen (auch mit zwei Sitzreihen) Citroen Jumpy Kastenwagen (auch mit zwei Sitzreihen) Citroen C 25 Kastenwagen (auch mit zwei Sitzreihen) Daihatsu Daihatsu Hijet Van Fiat Fiat Doblò Cargo Fiat Doblò MaxiCargo Fiat Ducato Kastenwagen (auch mit zwei Sitzreihen) Fiat Fiorino Kastenwagen Fiat Scudo Kastenwagen (auch mit zwei Sitzreihen) Ford Ford Escort Kastenwagen (Lieferwagen) Ford Fiesta Courier Kastenwagen Ford Transit Kastenwagen (auch mit zwei Sitzreihen) Hyundai Hyundai H-1 Kastenwagen (auch mit zwei Sitzreihen) Hyundai H-100 Kastenwagen (auch mit zwei Sitzreihen) Iveco Iveco Daily Kastenwagen und Iveco TurboDaily Kastenwagen KIA KIA Pregio 3Van und 6Van (6Van mit zwei Sitzreihen) Land Rover Land Rover Defender 110 Hard Top (ohne Fenster) Marke Modell Mazda Mazda E2200 Kastenwagen (auch mit zwei Sitzreihen) Mercedes Mercedes Sprinter Kastenwagen (auch mit zwei Sitzreihen) Mercedes Vito Kastenwagen (auch mit zwei Sitzreihen) Mitsubishi Mitsubishi L300 Kastenwagen und Transporter (Transporter auch mit zwei Sitzreihen) Mitsubishi L400 Kastenwagen und Transporter (Transporter mit zwei Sitzreihen) Nissan Nissan Trade (auch mit zwei Sitzreihen) Nissan Urvan (auch mit zwei Sitzreihen) Nissan Vanette Cargo (auch mit zwei Sitzreihen) Nissan Sunny Van Hochdach Nissan Vanette (auch mit zwei Sitzreihen) Opel Opel Astra Lieferwagen, 3türig Opel Combo Opel Kadett Combo, Modell 38 Opel Kadett Delivery Van, Modell 37 Opel Movano Kastenwagen (auch mit zwei Sitzreihen) Opel Rekord Delivery Van, Modell 65 Opel Vivaro Kastenwagen (auch mit zwei Sitzreihen) Peugeot Peugeot Boxer Kastenwagen (auch mit zwei Sitzreihen) Peugeot Expert Kastenwagen (auch mit zwei Sitzreihen) Peugeot J5/J9/J7 Kastenwagen (J5 auch mit zwei Sitzreihen) Peugeot Partner Kastenwagen Piaggio Piaggio Porter Kastenwagen Puch Puch G Kastenwagen (Baumuster 4) Renault Renault Espace J66 DK (mit zwei Sitzreihen) Renault Express Kastenwagen Renault Kangoo FC Renault Kangoo Grande FC Renault Master FD Renault Master Kastenwagen Renault Master Kasten - JD (mit zwei Sitzreihen) Renault Trafic - DK (mit zwei Sitzreihen) Renault Trafic Kastenwagen Marke Modell Seat Seat Inca Van Seat Terra Lkw Skoda Skoda 795 Van Plus Skoda Foman Praktik 135 Ausf. 785L 136B-Hochdach Subaru Subaru Domingo Van Suzuki Suzuki Carry Van Talbot Talbot City-Laster Toyota Toyota Hi Ace Kastenwagen Toyota Lite Ace Kastenwagen VW VW Caddy Kastenwagen VW LT Kasten- und Hochraum-Kastenwagen (auch mit zwei Sitzreihen) VW Transporter Kasten- und Hochraum-Kastenwagen (auch mit zwei Sitzreihen) VW Transporter Winner VW TransVan (mit zwei Sitzreihen) Kleinlastkraftwagen Kleinlastkraftwagen gemäß § 3 der Verordnung aus 2002 Es handelt sich hierbei um Fahrzeuge, die ab dem Jahr 2002 aufgrund der Verordnung BGBl. II Nr. 193/2002 unter Bedachtnahme auf die Entscheidung des EuGH vom 8. Jänner 2002, RS C-409/99, als vorsteuerabzugsberechtigte Kleinlastkraftwagen anerkannt wurden. Fahrzeuge, die schon unter dem Punkt Kastenwagen angeführt sind, sind unverändert vorsteuerabzugsberechtigt. Marke Modell Chevrolet Chevrolet Kalos (2 Seitentüren) Chrysler Chrysler Voyager Cargo (4 Seitentüren) Citroen Citroen C1 Profi (2 Seitentüren) Citroen C2 Profi (2 Seitentüren) Citroen C5 Profi (4 Seitentüren) Citroen Nemo (2, 3 oder 4 Seitentüren) Citroen Picasso Profi (4 Seitentüren) Citroen Saxo Profi (2 Seitentüren) Citroen Xsara Profi (4 Seitentüren) Dacia Dacia Dokker Van (3 Seitentüren) Dacia Duster Van (4 Seitentüren) Dacia Duster (4tg) Marke Modell Dacia Logan MCV Fiskal (4 Seitentüren) Dacia Logan Van (4 Seitentüren) Dacia Sandero Fiskal (2 Seitentüren) Dodge Dodge Nitro Cargo (4 Seitentüren) Fiat Fiat 356 Tipo Hatchback (5-türige Karosserievariante mit Schrägheck) Fiat 356 Tipo Kombi Fiat Panda Van 4x4 Fiat Punto 188 (2 Seitentüren) Fiat Punto 199 (2 Seitentüren) Fiat Sedici Type FY Fiat Stilo (2 Seitentüren) Ford Ford Fiesta Van (2 Seitentüren) Ford Focus Van (2 oder 4 Seitentüren) Ford Focus Van Traveller (4 Seitentüren) Ford Transit Connect (kurzer und langer Radstand) (2, 3 oder 4 Seitentüren) Hyundai Hyundai H350 Kastenwagen Hyundai i30 (Hatchback) Lkw (2 oder 4 Seitentüren) Hyundai Santa Fe Lkw (4 Seitentüren) Hyundai Terracan Lkw (4 Seitentüren) Iveco Iveco Massif Lkw (2 oder 4 Seitentüren) Jeep Jeep Cherokee Cargo (4 Seitentüren) Jeep Commander Cargo (4 Seitentüren) Jeep Grand Cherokee Cargo (4 Seitentüren) Jeep Wrangler Cargo (2 Seitentüren) Jeep Wrangler Cargo Unlimited (4 Seitentüren) Jeep Wrangler 3-türig (Version 2019) Jeep Wrangler 5-türig (Version 2019) KIA KIA Carens Lkw (4 Seitentüren) KIA cee'd Typ ED SW (4 Seitentüren) KIA cee'd Typ JD SW (2 Seitentüren) KIA cee'd Typ JD SW (4 Seitentüren) KIA Sorento JC (4 Seitentüren) Marke Modell KIA Soul EV/5-türig (4 Seitentüren) KIA Sportage JE (4 Seitentüren) KIA Sportage QL KIA Sportage Typ SLS (4 Seitentüren) LADA LADA 111 Rabota (4 Seitentüren) LADA Niva Taiga (2 Seitentüren) Land Rover Land Rover Defender 90 Hard Top (HT)-Lkw (2 Seitentüren) Land Rover Freelander Td4 3DR-Lkw (2 Seitentüren) Land Rover LA (Discovery) Lkw (4 Seitentüren) Land Rover LF/Lkw (Freelander 2 Lkw) (4 Seitentüren) Land Rover Type Discovery N1G (LR) Mahindra Mahindra Type M 540 SU4BU THAR - Lkw geschlossener Aufbau Mazda Mazda Premacy Van (4 Seitentüren) Mega Mega Multitruck Kastenwagen (2 Seitentüren) Mercedes Mercedes-Benz Citan (415) Mercedes-Benz G Kastenwagen (2 oder 4 Seitentüren) Mercedes-Benz Sprinter 907/910 Kastenwagen Mercedes-Benz Vaneo Company (4 Seitentüren) Mitsubishi Mitsubishi Colt Van (2 Seitentüren) Mitsubishi i-MiEV Van (2 Seitentüren) Mitsubishi Outlander Lkw (4 Seitentüren) Mitsubishi Pajero MT Lkw (2 Seitentüren) Mitsubishi Pajero MT Van (2 Seitentüren) Mitsubishi Pajero Pinin Lkw (2 Seitentüren) Mitsubishi Pajero WG Lkw (4 Seitentüren) Mitsubishi Pajero WG Van (4 Seitentüren) Mitsubishi Space Star Lkw (4 Seitentüren) Nissan Nissan Almera-N16 (2 Seitentüren) NISSAN e-NV200 (3 Seitentüren) Nissan Note-E11 (4 Seitentüren) Nissan NV 250 W Nissan Pathfinder R51 (4 Seitentüren) Marke Modell Nissan Patrol Y61 (2 oder 4 Seitentüren) Nissan Terrano R20 (2 oder 4 Seitentüren) Nissan X-Trail – T30 (4 Seitentüren) Nissan X-Trail – T31 (4 Seitentüren) Opel Opel Corsa Van (2 Seitentüren) Opel Corsa F Van (2 Seitentüren) Opel Zafira Van (4 Seitentüren) Peugeot Peugeot Bipper (2, 3 oder 4 Seitentüren) Peugeot iON Lkw (Elektromotor) (2 Seitentüren) Peugeot 206 XA (2 Seitentüren) Peugeot 208 XA (2 Seitentüren) Peugeot 307 Break XA (4 Seitentüren) Peugeot 307 XA (2 Seitentüren) PT Cruiser PT Cruiser Cargo (4 Seitentüren) Renault Renault Clio-SB (2 Seitentüren) Renault Clio-SR (2 Seitentüren) Renault Clio V Fiskal (2 Seitentüren) 1 Renault Express Euro 6d-TEMP Renault Kangoo Lkw (3 oder 4 Seitentüren) Renault Laguna K74 SOC (4 Seitentüren) Renault Megane CM – SOC (2 Seitentüren) Renault Megane Ka Societe (4 Seitentüren) Renault Megane Km Societe (4 Seitentüren) Renault Megane Kz Societe (4 Seitentüren) Renault ZOE Van (2 Seitentüren) Seat Seat Altea XL/Freetrack Cargo 5P-N1 (4 Seitentüren) Seat Ibiza-Cargo 6J-N1 (2 Seitentüren) Seat Mii Cargo (2 Seitentüren) Skoda Skoda 1U – Lkw (Octavia) (4 Seitentüren) Skoda 5J – Lkw (2 Seitentüren) Skoda 6Y – Lkw (Fabia) (2 Seitentüren) Skoda Oktavia 1Z "Praktik" (4 Seitentüren) Marke Modell SsangYong SsangYong Korando Lkw (2 Seitentüren) SsangYong Kyron Lkw (4 Seitentüren) SsangYong Rexton Lkw (4 Seitentüren) Suzuki Suzuki Grand Vitara JT (Modell 2005) (2 oder 4 Seitentüren) Suzuki Grand Vitara XL7 2,0 TD (LKW) Type HT (4 Seitentüren) Suzuki Ignis 1,3 DDiS (LKW) Type MH (4 Seitentüren) Suzuki Jimny N1 –Type HJ Suzuki Jimny VU Type FJ (2 Seitentüren) Suzuki SX4 (LKW) Type EY (4 Seitentüren) Suzuki SX4 S-Cross LKW Suzuki Vitara 2,0 TD VU (Type ET-V04V.S) (2 Seitentüren) Think Think City Van (Elektromotor) (2 Seitentüren) Toyota Toyota Aygo VAN (Type Aygo AB1N) Toyota Corolla Van Type E12 (2 Seitentüren) Toyota Land Cruiser 300 Van Type J12 (2 oder 4 Seitentüren) Toyota Land Cruiser J15 Van (2 oder 4 Seitentüren) Toyota Proace (3 oder 4 Seitentüren) Toyota RAV 4 Van Type A2 (2 oder 4 Seitentüren) Toyota RAV4 Van Type XA3 (4 Seitentüren) Toyota Verso Van (Type AR2N - 4 Seitentüren) Toyota Yaris Verso Van (Type P2 - 4 Seitentüren) Volvo Volvo C30 City Van (2 Seitentüren) Volvo V40 Van (bis Modelljahr 2004) (4 Seitentüren) Volvo V50 Van (4 Seitentüren) Volvo V70 Van (bis Modelljahr 2010) (4 Seitentüren) Volvo XC 70 Fiskal (bis Modelljahr 2010) (4 Seitentüren) Volvo XC90 Van (bis Modelljahr 2010) (4 Seitentüren) VW VW 1K-Lkw (Golf V) (2 Seitentüren) VW Fox City Van (VW 5Z-Lkw) (2 Seitentüren) VW Golf City Van (2 Seitentüren) VW Golf Variant City Van (4 Seitentüren) VW Lupo City Van (2 Seitentüren) Marke Modell VW Polo City Van (2 Seitentüren) VW Up City Van (2 Seitentüren) 1) Es handelt sich um die durch den Generalimporteur umgebauten Fahrzeuge, die eine vernietete und nicht verschraubte Trennwand aufweisen. Pritschenwagen Pritschenwagen gemäß § 7 der Verordnung aus 1996 und zugleich gemäß § 4 zweiter Gedankenstrich der
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