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
Latest Posts in "Poland"
- Fake JPK_VAT Emails Used to Steal Personal and Banking Data
- 2027 KSeF Changes Expand E-Invoicing and Raise the Bar for Self-Billing Approval
- Polish Court Allows VAT Deduction for CSR Family Picnic Costs
- Poland Examines Whether VAT Enters the Public-Procurement Tender-Deposit Base
- Poland removes additional PIT/CIT sanctions linked to VAT White List and split-payment errors
