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Posted Tue, 06 Aug 2024 16:43:47 GMT by Steve Bolo
I work for a VAT registered company. For the past two years, the company have been paying for the services of a consultant. I recently discovered that this consultant is also VAT registered. I would like to know if we can recover the VAT for the prior six months. I understand that this is the rule for recovery of input VTA for services prior to registration, but I am unsure if this applies to a company that is already VAT registered. Could you please provide clarification on this matter? Thank you. Steve
Posted Thu, 08 Aug 2024 10:17:45 GMT by HMRC Admin 8 Response
Hi,
If the consultant is VAT registered and making a supply to you then they would need to issue a VAT invoice to you for all supplies made.
You would need this VAT invoice to support your claim for input tax.
We would therefore contact the supplier regarding these VAT invoices.
Please see the link below:
Introduction to input tax
Thankyou.

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