Reference: BFG, 30.12.2021, RV/2100720/2017
- Mere doubt or a substantiated denial of a claim is not sufficient for an adjustment in accordance with § 16 UStG. This is only the case if there is a definitive loss of receivables.
- A final loss of receivables is always based on clear or objective criteria (e.g. opening of insolvency proceedings, rejection of opening of insolvency proceedings for lack of assets, insolvency of the debtor, etc.) and must be carried out in accordance with commercial considerations.
- Adjustments must always be made for the assessment period in which the change occurred (ex nunc).
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