- New regulation regarding the deduction of VAT from invoices received before registration as an active VAT taxpayer
- Official letter from the Director of the National Tax Information dated March 6, 2024
- Individual interpretation confirming the correctness of the taxpayer’s position on VAT deduction
- Request for interpretation submitted on January 29, 2024, regarding the right to deduct VAT from invoices received before registration as an active VAT taxpayer
- Situation described involves purchasing land for building a rental property, starting construction in April 2023, and registering as a VAT taxpayer in October 2023
- Question posed: Does the taxpayer have the right to deduct VAT from invoices received before registration?
- Taxpayer’s position based on VAT law and definition of economic activity
- Conclusion: Building a rental property qualifies as economic activity under VAT law, allowing for VAT deduction from pre-registration invoices
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
