Yes. Vehicle use within the framework of salary sacrifice is subject to VAT. The basis is the monetary benefit (fringe benefit) of the employees. 19% VAT is calculated on this amount.
Important: Tax incentives (e.g., for electric or hybrid vehicles) do not apply to VAT.
Regarding the rate: For companies entitled to input tax deduction, the vehicle rate is generally incurred as a net rate (input tax is recovered). For companies not entitled to input tax deduction, the gross rate becomes relevant.