Q:
Hope someone can advise? We have received an invoice for rent for a period, 3 years ago, when our then landlord was not yet registered for VAT. Can he charge VAT for this period?
A:
A business can only charge VAT for supplies made when it is registered for VAT, so your landlord’s invoice will only be valid if his registration was effective for the period covered by the invoice. Obviously I don’t know his circumstances but it is possible that HMRC have required him to back-date his registration and charge VAT on his supplies from the earlier registration date.A:
If you want to be certain that the invoice is valid and that you can claim back the VAT charged (I assume you’re registered for VAT and will be eligible to claim the VAT as input tax) then you could contact the HMRC VAT Enquiries Helpline here: http://tinyurl.com/6l3udk to verify whether or not he was registered from the earlier date. They may ask you to send them a copy of the invoice so that they can confirm the position but that’s the only way you can be absolutely certain whether or not the invoice is valid.Hope this helps
Marie