Director of National Tax Information confirms VAT allocation accuracy for deduction based on cost structure.

• Interpretation in a case with different activities (exempt and taxed)
• Applicant: Entity in the debt management industry, registered as an active VAT taxpayer
• Services: Mainly exempt from VAT, but also taxed
• Conslusion: Direct allocation – Linking purchases to specific services

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.

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