- Company X was registered as an active VAT taxpayer in October 2022.
- The company’s applicable CIT rate is 19%.
- The company provides training services and sells both tax-exempt and taxable services.
- The company’s purchases are proportionally allocated between these two types of activities.
- In 2023, the total amount of VAT deducted for both exempt and taxable sales was 45,000 PLN.
- The deductions included office rent, office supplies, software purchases, leasing services, and other goods and services.
- The initial proportion for 2023 was 40%.
- The company deducted a total of 18,000 PLN VAT based on this proportion in the monthly JPK_V7M reports.
- At the end of 2023, the company is required to make an annual correction in the JPK_V7M report for January 2024.
- The final proportion for 2023 is 42% (alternative variant: 38%).
- The company did not purchase any real estate, fixed assets, or intangible assets in 2022 and 2023.
- The correction of the deducted VAT should be made according to the sales structure for 2023 in terms of VAT and CIT.
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.
