A vehicle includes a seat part and a backrest which together are configured to be pivoted about a generally vertically aligned pivot axis from a use position into an entry position and from the use position into a cargo position. The seat part is configured to be substantially perpendicular to the backrest in the use position and the entry position. The seat part is configured to be substantially parallel to the backrest in the cargo position. The seat part and the backrest are configured to be pivoted at least approximately 30 degrees from the use position into the entry position. The seat part and the backrest are configured to be pivoted approximately 90 degrees from the use position into the cargo position.