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"
- KIS: Invoice Issue Date in KSeF Is P_1 Field, Not System Creation Date for VAT Purposes
- KSeF Security Discussed Without Details Amid Hacker Concerns, Officials Assure Higher Safety Standards
- Is KSeF Secure Enough? Concerns Over Invoice Data Protection and Business Confidentiality
- How to Correct a Structured Invoice in KSeF Issued with an Incorrect Buyer’s NIP After 2026
- ecosio Webinar on Demand: E-Invoicing in Poland – What you need to know
