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Purchases made before VAT registration

When completing your first VAT return you can make a claim for goods and services purchased prior to VAT registration.

You can generally claim VAT on goods you purchased up to 4 years before registration and 6 months for services purchased.  There are a few conditions in order for you to claim back the VAT however.

  • the goods were bought by the same business/entity that is now registered e.g. you cannot claim back VAT for goods purchased by another business.
  • the goods and services are business related.
  • the goods (e.g. assets and stock) are still held by you.
You cannot claim if the goods and services fall within these categories however:
  • goods that have been completed used up e.g. petrol, gas, electricity etc.
  • goods that have already been sold or supplied before registering for VAT.
  • goods relating to supplies that are exempt from VAT.

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