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Annual VAT adjustment for 2023 (proportion, preproportion) – deadline, rules. How to determine the proportion for 2024?

  • Taxpayers must show the annual correction amount for 2023 in the JPK_V7 declaration for January 2024.
  • New regulations for determining the final proportion and correction amount will be applied for the first time.
  • Taxpayers may choose to forgo the annual correction in some cases and determine that the proportion is 100%.
  • The rules for annual correction for proportion and preproportion are generally the same.
  • Exceptions apply when taxpayers determine the proportion based on regulations for certain taxpayers.
  • Taxpayers can use different methods to determine the proportion if it is more representative for the completed year.
  • The final proportion is determined based on actual turnover for the tax year.
  • Corrections are made in the declaration for the first settlement period after the end of the year.
  • Example: Corrections for 2023 are made in the JPK_V7M declaration submitted by February 25th (or February 26th in 2024).


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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