You can file an adjustment and deduct VAT on some purchases before registering your business

VAT cannot be deducted from invoices received several months before the registration of the company, when the taxpayer enjoyed a subjective exemption. However, the change of purpose of the purchased goods and services gives you the right to deduct the tax. To exercise it, however, several conditions must be met. These have just been confirmed by the National Tax Information Service.

Source: prawo.pl

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