- Taxpayers who used the VAT bad debt relief and then sold their receivables must reverse the relief.
- Disputes arise when the sale price is lower than the nominal value of the debt.
- The law states that if only part of the receivable is recovered or sold, the relief is reversed proportionally.
- Uncertainty exists about whether to reverse the entire relief or just a part when all receivables are sold for less than their nominal value.
- This issue is the subject of ongoing disputes with tax authorities.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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