The Ministry of Finance intends that the Act on VAT should restrict the possibility to deduct VAT by entrepreneurs from the beginning of 2011 in case of purchase of cars with partition grille frames, i.e. cars with LCV homologation, of the payload exceeding 500 kg and the permissible maximum mass not exceeding 3.5 tons and in case of purchase of fuel to such cars. Nowadays, in case of purchase of such cars it is possible to deduct the full VAT as indicated in an invoice as well as VAT from fuel to such cars. Pursuant to the intention of the Ministry of Finance, from the beginning of 2011 in case of purchase of cars with partition grille frames it would be possible to deduct up to 60% of the tax as indicated in an invoice, but no more than PLN 6,000 whereas in case of fuel, VAT would not be deductible.