The VAT Act defines the methods of calculating the so-called the VAT pre-coefficient, i.e. the proportion necessary to deduct input VAT on “mixed” expenses related to the taxpayer’s activities, both subject to and not subject to VAT. In some cases, it is acceptable for the purpose of calculating the pre-factor to adopt data calculated as an estimate according to the forecast agreed with the head of the tax office in the form of a protocol.
Source Deloitte
