This charge is called 'stocking finance' and is exempt from VAT - there won't be any VAT shown on the invoice and so there's nothing you can reclaim.

Under the Flat Rate Scheme, you don't need to account for the VAT shown on every invoice you've issued.

Any credit notes you receive must include enough information to adjust the VAT shown on the original invoices to which they relate.

If you have already wrongly deducted the VAT shown, you must show the negative amount as a credit on the VAT deductible side of your account.

Once the DDI is set up it will automatically collect the VAT shown as due on your future online VAT Returns.

To reclaim this tax on your next VAT return you must hold official evidence that the VAT shown has been paid or deferred.

Once the Direct Debit Instruction is setup it will automatically collect the VAT shown as due on your future online VAT Returns.

If you have sold gold under the special accounting scheme, do not show the VAT shown on your sales invoice in this box.

You can only use the Margin Scheme where there is no VAT shown on the purchase invoice you were given when you bought the vehicle.

Take care not to treat self-billed invoices as purchase invoices and reclaim the VAT shown as your input tax.