Taxpayers using VAT proportion or preproportion in 2024, or those who changed fixed asset usage, must file an annual VAT correction for 2024 in their January 2025 JPK_V7 declaration. This correction, reflecting actual turnover, adjusts previously estimated proportions, with some taxpayers having the option to opt out. The proportion for 2025 is calculated using the same criteria as the initial proportion, but based on the actual turnover of the 2024 tax year.
Source: ksiegowosc.infor.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.
