The subject of this final thesis is monitoring the „lifetime“ of vehicle in the craft from the point of view of the provisions of the Income tax – from the very process of purchasing the vehicle, the costs of its use and its write-off (amortization) until its alienation (sale). At the same time, these processes are also observed from the point of view of value added tax – especially when it comes to the purchase and sale of vehicles and specifically for the tax position of the craftsman, that is, whether he is a taxpayer or not. Today, vehicles are an almost inevitable item of every business, and the paper emphasizes the particularities of personal vehicle records for tradesmen paying income tax based on keeping business books. The analysis of individual examples presented in the final paper leads to the conclusion that for value added tax payers, this tax directly affects the recording of vehicles in the Book of receipts and expenditures, where by the tax-unrecognized input tax takes the form of an asset that is entered in the List of fixed assets and amortized –as well as the vehicle, during its useful life.