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
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