VAT Ratio Excludes Foreign Sales: Naczelny Sąd Administracyjny Ruling on Proporcja in Gazeta Prawna

• The proportion in VAT should not include sales made in other EU countries
• The principle of territoriality applies, as ruled by the Supreme Administrative Court
• The proportion is calculated based on the annual turnover for which the taxpayer is entitled to deduct input tax
• A company selling metal packaging in Poland and other EU countries was involved in the case
• The company registered for VAT in multiple EU countries and reported taxable sales in most of them

Source: podatki.gazetaprawna.pl

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.