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Pre-reg VAT on services invoiced more than 6 month

Services supplied within 6 months of registration, but invoiced earlier

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One of my clients just registered for VAT, they have some invoices for services dated more than 6 months prior to registration, but supplied within 6 months (such as rent or yearly subscription). Can they claim these or not?

Also, statement that the services must be in relation to taxable supply - can domain hosting, advertising and alike be claimed or is it just things directly connected such as storage rent?


Many thanks! 

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By Les Howard
13th Oct 2019 20:13

1. Input tax must relate to taxable supplies.
2. Six month rule is based on ‘time of supply,’ which may be different from invoice date.

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By Matrix
13th Oct 2019 20:26

I thought that services which are used up such as rent are excluded?

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By Adam12345
14th Oct 2019 07:42

Correct. Therefore rent is often excluded from pre-registration VAT recovery, like most service expenses.

It is designed for services that have been used to construct goods that are sold after VAT registration for example.

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