- New regulation regarding VAT exemption after losing subject exemption
- Right to deduct input tax for purchases made after losing subject exemption and before registration as an active VAT taxpayer
- Official letter from the Director of the National Tax Information
- Individual interpretation
- correct position
- Description of the factual situation and request for individual interpretation
- Details about exceeding the revenue threshold and changing VAT status
- Impact of COVID-19 on business revenue
- Questions regarding VAT status and rights to deduct input tax
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.