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Can the Value of Donations be Determined on the Basis of the Applicable Net Sales Prices including VAT?

The National Tax Information (KIS) stated that the company has the right to deduct donations from income, taking into account the appropriately determined amount of VAT on these donations.

  • The value of the donation and the net sales price including VAT
  • KIS: the company’s right to deduct donations including VAT

Source: omowienia.gazetaprawna.pl

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