Claiming input tax on Pre-Registration Invoices  (Backdated VAT registration): What SARS Allows

SARS has backdated your client's VAT registration and the VAT bill looks frightening. It does not have to be. Invoices issued before the registration date can still support an input tax claim. See the four conditions SARS applies, and how to dispute the date under section 23(4)(b) of the VAT Act.