What You Can and Can't Reclaim VAT On
Generally, you can reclaim the VAT that you pay when you buy goods or services for your business. This VAT is called input tax by St. Christopher & Nevis Value Added Tax (VAT) Act 2010.
You can reclaim input tax on your purchases regardless of whether the goods or services your business sells are standard, reduced or zero-rated for VAT.
However, you will need all of the required documentation, such as VAT receipts, to be able to reclaim the input tax that you have paid. Generally, you cannot reclaim VAT paid on any items related to goods or services you sell that are exempt from VAT.