From PLN 500 to PLN 10,000, the amount allowing for recognizing that the proportion of mixed sales is 100 percent increased. As a result, more taxpayers can deduct the entire VAT. It is also no longer necessary to correct the annual VAT settlement if the difference between the preliminary and final ratio does not exceed 2 percent, and the amount of the difference is PLN 10,000.
Source Prawo.pl
