UAE VAT Public Clarification on Bad Debt Relief Adjustment

Four conditions must be met:

1. VAT charged and accounted for (to FTA via tax returns) on the supply
2. Consideration should have been written off in full or part
3. More than 6 months should have passed from the date of supply
4. Supplier should have notified the customer that amount has been written off

Source: premier-brains.com