You can make a correction and claim VAT on some purchases before registering your company

VAT cannot be deducted from invoices received several months before the registration of the company, when the taxpayer used the subjective exemption. However, the change of purpose of the purchased goods and services gives the right to deduct the tax. However, in order to use it, several conditions must be met. They have just been confirmed by the National Tax Information.

Source Prawo

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