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.