[Question] INPUT VAT on assets before VAT registration

[Business1]

If a company was registered for VAT voluntarily.

Are they aloud to claim the input VAT on capital assets bought before their VAT registration?

I read an article on this as well as other forums but it was all 2 or 3 years old, not sure if that is applicable anymore?

If yes, what proof will I need to have to give to SARS?

I believe the chances of being audited is great...