VAT invoices with different address

Some of the invoices for items I have purchased (to start business) where made before VAT registered and thus have various different address associated with them compared to the business address now associated with the VAT number. However, these supplies were purchased solely for business purposes/business intent (the business at the time was in its setup phase and so didn't have any official business address to be billed to). But these supplies have continued to be used for business purposes as intended. Now that I have a VAT return, can I still include these older purchases (they are less than 4 years old) as a part of the VAT reclaim despite the fact that, when is comes to record keeping, their billing address do not match the address currently filed under the VAT number? Or would this be an issue because of the billing address inconstancy?

Hi, Please refer to section 11with regards reclaining the VAT : VAT guide (VAT Notice 700)     . Thank you  .

 

Hi, I've read the article but there were no mentions about the exact issue raised in my question about potential addresses shown on the invoices being different. There were only mentions about time scale of what can qualify (4 years at most) when trying to backdate an invoice. Does this the time scale is the only required information on the invoice that matters when it comes to deciding whether it can be used or not? As long as the business items was purchased within 4 years and still in use, it's valid to be used for claims in backdating? Can you confirm if this is correct understanding?

Hi,
This is correct.
The overriding criteria for reclaiming VAT incurred prior to registration is detailed in the link posted .
If the address was not yet established when these invoices were received then alternative addresses used on these invoices is acceptable.
Thank you.