What are the conditions to recover input tax?

 Recipient must be a taxable person and must be registered for VAT.

• VAT on the purchase must have been correctly charged

by the supplier.

• The goods or services must have been acquired for an

eligible purpose.

• Recipient must have received and retained a tax invoice

evidencing the transaction

• The amount of VAT which the recipient seeks to recover

must have been paid in whole or in part, or have been

intended to be paid in whole or in part

• VAT paid on the transactions is not specifically blocked

from being recoverable as input tax.

• Reversal of recoverable input tax is required if the