Hi,
You are allowed to recover VAT on goods which you have on hand at the point of registration. So, for example if you buy a car on 1st June, export the car on 1st July and becaome registered for VAT on 3rd July then you will not be able to recover this VAT as input tax because the goods were already exported before your date of registration.
However if you buy the car on 1st June, export the car on 1st July and you have applied for a registration date of 30th June then you will be allowed to recover the VAT, even if the regitration application is still in process as the goods were on hand at the date of registration. You can see guidance here:
Input tax when VAT paid on goods and services received before VAT registration
Thank you.