Reclaiming VAT on goods you bought before registration

You can generally reclaim VAT on goods you bought up to four years before you registered for VAT, and services you bought up to six months before you registered. You must have evidence to back up that the expense was for the business in case HMRC investigate and typically have receipts. If you operate the VAT Flat Rate Scheme (FRS) your company cannot reclaim VAT on any of its expenses from the date that the company registers for FRS.