Can I reclaim the VAT on expenses before VAT registration?
You can generally reclaim VAT on goods you bought up to 4 years before you registered for VAT and services you bought up to 6 months before you registered as long as the following conditions are met;
- The goods were bought by you as the entity that is now registered for VAT
- The goods are for your VAT taxable business purpose
- The goods are still held by you or they have been used to make other goods you still hold
You cannot reclaim VAT on these goods;
- Goods that you have completely used up before you registered for VAT (e.g. petrol, electricity or gas)
- Goods that you have already sold or supplied before being VAT registered
- Goods that relate to supplies you make that are exempt from VAT
You can reclaim VAT on services you bought during the 6 months before you registered for VAT if the following conditions are met;
- The services were bought by you as the entity
- The services are for your VAT taxable business purposes
You cannot reclaim VAT on these services;
- Services that relate to goods you disposed of before you were VAT registered
- Services that relate to goods or services you supplied that are exempt from VAT
If you want to claim pre-registration VAT on goods and services you must have a valid VAT invoice or receipt for each item.
If you require any assistance with the calculation of pre-registration VAT for the completion of the online VAT form, our VAT team will be happy to help you.