If the taxpayer purchased goods or services with the intention of using them to perform activities taxed with VAT as part of his business activity, then regardless of the effects of such activity, at the time of their purchase, they are related to the performance of activities subject to VAT, and therefore the taxpayer is entitled to to deduct VAT already at the time of incurring these expenses. At the same time, discontinuation of the investment does not result in the obligation to correct the previously deducted VAT, if it occurs for reasons beyond the taxpayer’s control.
Source: pit.pl
