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"
- KSeF Invoice Errors: When Corrective Invoices Are Needed
- Courier Documents May Prove Export for 0% VAT Rate
- Government Adopts First VAT Changes Implementing ViDA Package
- Poland Approves First ViDA Implementation Bill, Focusing on E-Commerce and OSS Changes
- VAT Joint Liability Expanded to Cover Intangible Services
