If the taxpayer, despite the formal lack of registration for VAT, behaved like a registered active taxpayer of this tax, i.e. kept appropriate registers, submitted JPK files and a VAT-7 declaration, it means that from the moment of starting the activity, he intended to be an active VAT payer. After submitting the registration application, he therefore has the right to deduct the input tax from the VAT invoices received prior to registration for VAT purposes. This is confirmed by the tax office in the latest interpretation.
Source prawo.pl
Latest Posts in "Poland"
- VAT Exemption in 2026: What Counts Toward the Limit and When It Ends
- Why It’s Better Not to Download Others’ Structured Invoices from KSeF
- VAT Statute of Limitations in 2026: When Does VAT Expire?
- Sending Invoices to KSeF the Next Business Day
- New VAT Changes for Cross-Border Transactions: ViDA and Import-Export Reforms
