CLAIMING V.A.T. ON YOUR PURCHASES
What You Can & Can't Claim VAT On
Generally, you can recover VAT paid when you purchase goods or services for your business. This VAT paid is referred to as input VAT.
You can claim input VAT on your purchases regardless of whether the goods or services your business sells are taxed at the standard, reduced or zero rate.
However, you keep all related documentation such as VAT invoices, to be able to claim the input VAT. You cannot claim VAT paid on any business related purchases if your business activity is exempt from VAT.