Can we use Product Fiscal Classifications for Expense Category?

We are procuring certain services/items using PO Item Category (Expense Items/Assets etc.) and these doesn't have item codes in the master. So for VAT Purposes, if we need to define the tax rules based on the PO Item Category, can system allows? If so please provide the same.

Example 1:  Purchase of a Car- Currently we are managing this process using an PO Item Category & Proceed with Invoicing and Asset Capitalization PRocess

VAT Requirement: If the Car is for Business Purpose, Tax Can be Recoverable and if its for Employee Personal Purpose then Non Recoverable. In this scenario by using intended use we can classify between Personal Vs Business , but how to define the rules using the Categories alone.