VAT proportion (pro-rata)

In the VAT return for the first settlement period of a given tax year (month or quarter), taxpayers engaged in both VAT-able and VAT exempt activities are required to determine the amount of input VAT deductible for the previous year in respect of so-called mixed purchases (i.e. purchases related to both taxable and exempt sales).


This involves, in particular, calculating the VAT pro-rata coefficient (współczynnik VAT) and applying both the annual and multi-year input VAT adjustments based on that coefficient.

Our offer:

Our service offer includes:

  • developing an input VAT deduction methodology based on the VAT pro-rata coefficient;
  • calculating the amount of input VAT eligible for deduction;
  • reviewing expenditure to determine its direct allocation to either taxable or exempt activities (direct attribution analysis);
  • developing a multi-year adjustment methodology (capital goods scheme) applicable to high-value fixed assets.
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Szymon Raut

An expert in VAT and the implementation of the National e-Invoice System. He advises clients in the financial, electronics, manufacturing, retail, and nonprofit sectors.