Reclaiming VAT on your purchases

What you can and can't reclaim VAT on If you're VAT-registered, you can sometimes reclaim the VAT you pay when you buy goods or services

Purchases made before VAT registration: reclaiming the VAT You may be able to reclaim VAT on goods and services you paid for before you were registered

Purchases for both business and private use: reclaiming VAT When you buy something for your business and also use it privately, you can only reclaim VAT on the proportion used for business

Business entertainment, business gifts and benefits You can't reclaim VAT on business entertainment but you may be able to reclaim VAT on employee entertainment

Cars and motoring expenses: reclaiming VAT If or how you can reclaim VAT when you buy or lease a car and on repairs, maintenance and other motoring expenses

Travel and subsistence: when you can reclaim VAT Reclaiming VAT on employee expenses and subsistence such as transport, meals and accommodation

Bad debts: how to reclaim the VAT How to get the VAT back if a customer doesn't pay you and you've already paid VAT on the sale to HM Revenue & Customs

Exempt and partially-exempt businesses for VAT purposes If some of the goods or services you supply are exempt from VAT this can affect how much VAT you can reclaim on your purchases

Capital assets - the Capital Goods Scheme for adjusting VAT reclaimed If you're partially exempt and you reclaim VAT on expensive land, property, computer equipment, aircraft or boats you may need to make adjustments

VAT invoices: what they must show What information you must put on a valid VAT invoice