I had to pay an amount on arrears rent to our landlord for the year 2009 (he is vat registered) which we were not aware of because we at that stage did not receive any invoices from them. Our rent was increased in that year and we only found out now in 2012 after they explained etc. So we paid them the increased amount that was due. We have in the meantime received the invoice indicating the increase for that period. Can I still claim the vat back for that year in the period Jan and Feb 2012 when the actual payment was made?