VAT on expenses that were incurred by a business can be deducted in the following circumstances: � The business must be a taxable person (the end consumer cannot claim any input tax refund). � VAT should have been charged correctly (i.e. unduly charged VAT is not recoverable). � The business must hold documentation showing the VAT paid (e.g. valid tax invoice). � The goods or services acquired are used or intended to be used for making taxable supplies.