Comments on ECJ C-314/22: VAT refund in case of ‘bad’ debts

• Value-added tax (VAT) refunds on bad debts is a hot topic in both international and Bulgaria court practice.
• As of 2023, Bulgaria introduced a legal framework for bad-debt relief in the local VAT Act, but many questions related to the refund for past periods remain.
• A recent decision from the Court of Justice of the European Union on a Bulgarian request for a preliminary ruling could open the door for VAT refund opportunities for past periods.

Source EY

See also

• C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment

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