With the exception of the special regime of the cash criterion, the VAT installments accrued as a result of deliveries of goods or provision of services must be paid to the Tax Agency, regardless of whether they have been paid by the recipient of said payments. goods or services.
Sections Three, Four and Five of article 80 of the VAT Law, regulate the possibility, provided that a series of strict requirements are met, that the taxpayer can modify the VAT tax base when the invoices issued to their clients do not have been paid. For this, it will be necessary to distinguish whether the recipient of the operations subject to the tax is in bankruptcy proceedings or not. The procedure, in summary, implies that after a period of one year (six months in the case of SMEs) from the accrual of the tax passed on without having obtained the total or partial collection of the credit or from the publication in the BOE of the declaration of debtor contest, the taxpayer will have a period of three months to modify the tax base and issue the corresponding corrective invoice that must be sent to the recipient of the operation. After this, the taxpayer has a period of one month to notify the Tax Agency of the issuance of the corrective invoice.
Source Madrid VAT Forum
