In order to exercise the right to deduct 100% of the input tax on expenses incurred for motor vehicles used exclusively for business activities, for which taxpayers are required to keep a vehicle mileage register, information on these vehicles must be submitted to the head of the tax office (VAT-26) by the 25th day of the month following the month in which the first acquisition related to the given vehicle is made, giving 100% the right to deduct, however not later than on the date of filing the JPK_V7M / V7K records for the given period.