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Late recovery

08 May 2013
Issue: 4401 / Categories: Forum & Feedback , VAT

A trader omitted to register for VAT for eight years. He has now done so and is seeking to recover the VAT liability from his one VAT-registered customer. Consideration is given as to when the four-year limit for the recovery of VAT starts in a case such as this: is it the date of supply or the date of the VAT invoice?

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