Proportional VAT Deduction by Polish Branch of Foreign Company

The text discusses a new interpretation regarding proportional VAT deduction by the Polish branch of a foreign company.
The interpretation is considered partially correct and partially incorrect.
The correct aspects include the consideration of exclusions from the tax law and the incorrect aspects include the calculation of proportions, deduction of tax, and application of exchange rates.
The request for the interpretation was submitted on July 14, 2023, and additional information was provided on October 4, 2023.
The company in question is a member of a VAT group in Poland and has established a branch in Poland.
The branch supports the company’s processes and activities in other countries, including IT support, financial support, administrative support, and accounting support.
The branch operates in Poland using technical infrastructure and personnel resources.
The branch currently employs staff in Poland and utilizes rented office buildings and furniture for its operations.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.