In the tax ruling dated September 21, 2021, ref. 0112-KDIL3.4012.216.2021.2.MBN, the Director of the National Tax Information System (hereinafter: “DNTIS”) confirmed the taxpayer’s position that it is entitled to deduct input VAT on the outlays made in connection with the construction of a residential and commercial building, and the mere fact that taxpayer did not submit a VAT-R registration form cannot deprive him of this right. However, DNTIS stated that the actual exercise of the right to deduct may only take place after the taxpayer obtains the status of a registered (active) VAT taxpayer.
Source: asbtaxblog.com
