Can businesses claim VAT incurred on expenses?

Businesses can claim VAT under the following circumstances:

• If the business is registered under VAT, they can claim a refund on expenses (the end consumer cannot claim any input tax refund).
• The VAT should be charged correctly (i.e., unduly charged VAT is not recoverable).
• Businesses should have proper documents (such as a valid VAT invoice) showing that the VAT is paid.
• VAT input tax refund can be claimed only on the amount paid (or intended to be paid) within 6 months after the supply date.