{"id":109236,"date":"2025-03-04T07:05:58","date_gmt":"2025-03-04T07:05:58","guid":{"rendered":"https:\/\/mediumblue-giraffe-215459.hostingersite.com\/uncategorized\/co2-apribojimai-lengviesiems-automobiliams-nuo-2025-metu\/"},"modified":"2026-04-17T19:00:56","modified_gmt":"2026-04-17T19:00:56","slug":"co2-apribojimai-lengviesiems-automobiliams-nuo-2025-metu","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/co2-apribojimai-lengviesiems-automobiliams-nuo-2025-metu\/","title":{"rendered":"CO2 limits for passenger cars from 2025"},"content":{"rendered":"<div>\n<p><strong>Restrictions on cars<\/strong><\/p>\n<div>\n<p>From 2025, a CO2-related limitation on the deductibility of the purchase and rental costs of cars will apply.<\/p>\n<div>\n<p>Once the restrictions are in place, only certain CO2-related costs of the car will be recognised.<\/p>\n<div>\n<div>\n<div>\n<p><strong>The following restrictions apply: for M1 cars*<\/strong><\/p>\n<\/div>\n<\/div>\n<div>\n<p>*Class M1 &#8211; a vehicle for the carriage of passengers having not more than 8 passenger seats and 1 driver&#8217;s seat (passenger car)<\/p>\n<\/div>\n<div>\n<div>\n<p>Restrictions apply to both buying and renting cars.<\/p>\n<\/div>\n<\/div>\n<div>\n<p>From 2025, the restrictions apply to the calculation and declaration of corporation tax, including for companies whose tax period does not coincide with the calendar year.<\/p>\n<div>\n<p>Companies should determine their CO2 emissions from the extract from the Road Vehicle Register or from information contained in such a register.  <span style=\"word-spacing: normal;\">No extracts are yet issued by V\u012e Regitra.<\/span><\/p>\n<div>\n<div>\n<div>\n<p>If the car is rented through electronic platforms like Bolt or Citybee, the restrictions will not apply.  <span style=\"word-spacing: normal;\">Leaseback does not count as an acquisition, and the restrictions will only apply to lease contracts concluded from 2025.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1067\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2-212x300.png\" alt=\"\" width=\"1358\" height=\"1922\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/03\/co2.png 1414w\" sizes=\"(max-width: 1358px) 100vw, 1358px\" \/><\/p>\n\n<p><\/p>\n","protected":false},"featured_media":109238,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-109236","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CO2 limits for passenger cars from 2025 - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/naujienos\/co2-apribojimai-lengviesiems-automobiliams-nuo-2025-metu-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CO2 limits for passenger cars from 2025 - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Restrictions on cars From 2025, a CO2-related limitation on the deductibility of the purchase and rental costs of cars will apply. 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