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Posted Thu, 17 Aug 2023 16:09:23 GMT by
I registered for VAT 1/1/2023 - but i have two £5k ish VAT invoices from before that date to claim back - i can see from HMRC i 'can' reclaim but ?? How ?? do i reclaim - i cant see how to do this. Does anyone know how to do this - many thanks - R
Posted Fri, 18 Aug 2023 11:20:47 GMT by Jay Cooke
Follow the guidance in this link https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit32000 to ensure that your 2 invoices are valid and in time. If valid/in time, then just include the invoices in your first VAT return (ie, you'll have your sales and purchases for the 1st period return anyway, and then make manual adjustment in your accounting software/spreadsheet to include these 2 historical invoices) and that way the VAT will be picked up on the VAT return. HMRC inspect all first VAT returns, so be ready to expect contact from HMRC and requesting copies of purchase and sales invoices, bank statements and copy of your detailed VAT report/spreadsheets.
Posted Tue, 22 Aug 2023 13:36:46 GMT by HMRC Admin 32 Response
Hi,

If you have incurred VAT before VAT registration then you can look at recovering this as input tax as long as it meets the criteria below:

Input tax when VAT paid on goods and services received before VAT registration

You would claim this back on your first VAT return in the same way that you would recover any VAT incurred after your VAT registration date ie box 4 and 7 of your VAT return.

Thank you.

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