Invoices from before VAT registered

L

lc83

Guest
I have set up as a caterer and am registered for VAT since August. I have been buying equipment for about 10 months prior to this. Can I include these in my VAT return even though they are from before I was registered?
 
[broken link removed]


Pre-Registration VAT Reclaims

While there is generally no provision for backdating VAT registration, you may claim a credit for the VAT content of stock for resale held at the beginning of the two-monthly taxable period for which you first registered. That is, if you register for VAT on the 10th of February, you may reclaim credit for stock held on or purchased from the 1st day of the preceeding month, January-February being a single tax period. However you are not entitled to a vat credit for capital goods i.e. plant & machinery, buildings, vehicles, fixtures, fittings etc., held at the time of registration.