Purchases made before VAT registration

There’s a time limit for backdating claims on purchases for a business newly registered for VAT: 

  • 4 years for goods you still have, or that were used to make other goods you still have.
  • 6 months for services (e.g. our accounting fees, rent etc.).

They must relate to your ‘business purpose’. This means they must relate to VAT taxable goods or services that you supply.

You should reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including:

  • invoices and receipts
  • a description and purchase dates
  • information about how they relate to your business now

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