Not paying an invoice is of course an undesirable situation. You will miss out on sales. But it may also be that you have already paid VAT to the Tax Authorities for this invoice. This while you will not receive the invoice amount including VAT (most likely). You can reclaim the amount of VAT paid under certain conditions. From 1 January 2018 the rules for reclaiming VAT have been adjusted
Source: accountancyvanmorgen.nl (Dutch)
