Before you officially start as an entrepreneur, you often already make costs: a laptop, a website, or stock. Many starters don't know that they can often still reclaim the VAT on those costs. This article explains how that works.
Can you reclaim VAT from before your start?
Yes, in many cases you can still reclaim the VAT on costs you made before you registered. The condition is that the costs were made with a view to your future business and that you become liable for VAT. Think of investments, stock or start-up costs.
Which costs qualify?
It concerns business costs directly related to starting up your business. Examples are a laptop, tools, a website or stock you purchased in advance. Personal costs or costs without a business connection don't qualify.
How do you reclaim the VAT?
You process the VAT on these start-up costs in your first VAT return as input tax. Keep all invoices and receipts for this, with the VAT stated separately. Without a valid invoice in your name you can't reclaim the VAT, so make sure your evidence is in order.
What should you watch out for?
Watch the deadline and make sure the costs are demonstrably business-related. If in doubt whether a cost qualifies, check before claiming it. Correct documentation prevents problems if the tax authorities ask about it.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
Looking for a bookkeeper?
Schedule a no-obligation call and find out what Fiscly can do for your business.
