Possibility to recover value add tax (VAT) on invoices from before registration

In an individual ruling (case file 0114-KDIP1-3.4012.62.2022.2.KP, 8 April 2022), the Head of the National Revenue Administration held that an entrepreneur has the right to deduct input tax calculated when receiving the invoice even if they are not yet a registered VAT payer

Source: KPMG