The Value Added Tax Act does not divest the taxpayer of the right to deduct tax from purchase invoices received prior to registration. However, it is crucial that the purchases be closely related to the intended business activity. In this case, the business acquires the right to deduct input tax upon the receipt of the invoice; however, active VAT payer status is necessary in order to enjoy the possibility. Such a standpoint has been presented by the Head of the National Revenue Information Service in a private tax ruling issued on November 27, 2020 (case no. 0114-KDIP1-3.4012.530.2020.1.KP).
The Ministry of Finance and National Revenue Administration (hereinafter: the NRA) have launched the online e-Tax Office. Since February 1, 2021, the first functions of the Electronic Tax Office, which were introduced as part of a long-term project, have been available on the podatki.gov.pl website. According to predictions, the system will be implemented in stages. By September 2022, taxpayers will have been given access to the full functionality, which the Ministry of Finance and the NRA are preparing for us, when the last changes have been implemented. Therefore, from February, taxpayers will be able to use the first e-Tax Office services.