The article discusses a ruling related to proportional deduction of input VAT in Poland. The ruling, identified as 0111-KDIB3-2-4012-321/2024/2/SR, addresses the issue of calculating input VAT deduction in cases where a taxpayer conducts both taxable and exempt activities. The ruling provides guidance on how to determine the proportion of input VAT that can be deducted in such situations.
Source: sip.lex.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.
