Is retroactive registration for VAT possible in Poland?

Based on the latest ruling of the Polish Tax Authorities it can be stated, that the taxpayer in Poland can submit the VAT returns for the periods prior to the date of registration for the Polish VAT and obtain the return of the VAT amount from invoices included in periods before the registration for the Polish VAT.

The taxpayer can also make corrections of the VAT-R form submitted in order to indicate to Polish Tax Authorities the date different than submitted in the former VAT-R form. The earlier date indicated by the taxpayer in the VAT-R form is the date the taxpayer wants to use retroactively the possibility to reduce the amount of the input tax by the amount of the output tax or the right to a VAT refund.