VAT claim for pre trading expenses

Please advise: Do we have to make pre trading VAT claim in the 1st VAT return from VAT registration date? Can we make any VAT claim after the 1st VAT return submission? Thank you.

Hi,

The claim for pre registration VAT should be on the very first VAT return. If this is overlooked then it would be classed as an error and an error correction would need to be made. You can see guidelines below as to how to correct this error:

Correcting VAT errors on a return already submitted

Thank you.