Pre-registration input VAT
It is possible for businesses to obtain a refund of VAT incurred before the date of registration if the costs relate to the business's taxable business activities. If the business did not register from the date it started to trade, there is a three-year time limit imposed on the deduction of pre-registration input VAT.
VAT incurred on business expenses incurred prior to VAT registration is generally recoverable on the first VAT return. Businesses must keep records to demonstrate that the expense was incurred for the purpose of the business and for the purpose of making taxable supplies. Invoices
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