VAT coefficient is calculated using a uniform method, according to Gazeta Prawna

• 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.

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