If a business has transferred to flat rate VAT scheme 6 months ago. can a retrospective claim be made from an invoice dated before the FR scheme started,. I presume the business is entitled to the claim but what would be the procedure? TIA
* Can I recover VAT paid before registration on goods and services?
Yes. Record the claim for eligible VAT in your VAT account for your first VAT return.
For details of the rules for claims, see Notice 700/1 Should I be registered for VAT?
If you do claim VAT on capital assets on hand at registration and dispose of them later, you must account for VAT at the standard rate of VAT under the normal VAT rules.
