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1952 zł / 20 m = 97,60
1m² = 97,60 z 22% Vat
1m² = 97,60 - 22 % Vat = 80,00m zł za m² cena netto
80 zł + 22% = 97,60
1m²= 80,00 + 7 % Vat = 85,60
cena 1m² z Vat 7 % kosztowałby 85,60 zł