In order for input tax to be deductible by a person, a number of conditions must be satisfied by the recipient of the supply:
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 have been acquired for an eligible purpose
Recipient must 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 intended to be paid in whole or in part
Certain incurred VAT is specifically blocked from being recoverable as input tax regardless of whether the above conditions have been met.