- The VAT coefficient is calculated using a uniform method.
- The municipality cannot choose its own key for calculating the deduction ratio.
- The calculation method should correspond to the specific nature of the taxpayer’s business.
- The VAT law does not specify a specific method, but provides examples of data that can be used.
- Examples of data include the average number of people working solely in business activities and the average area used for business activities.
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.
