Tag - Bad debts (relief for underpaid sales invoices)

Germany

VAT Pitfalls in Debt Assignment and Factoring

4 days ago

Canada

GST Bad Debt Recovery: Strict Rules for Claiming GST/HST Relief

4 days ago

Canada

GST Bad Debt Recovery Rules and Strict Compliance Requirements

4 days ago

Germany

Double VAT Adjustment in Insolvency Proceedings: BFH Rules on Second Correction

1 week ago

Czech Republic

New Rules for Low-Value Bad Debt Tax Adjustments

1 week ago

Ireland

Ireland Updates VAT Guidance on Debt Factoring and Invoice Discounting

2 weeks ago

Czech Republic

Czech VAT Draft Expands Bad Debt Relief and Raises Minor Receivable Limits

2 weeks ago

Netherlands

Dutch Supreme Court: VAT Refund on Unpaid Mobile Phone Installments

2 weeks ago

Germany

Form USt 1 TK: Notification under Section 25e(4) Sentences 1-3 UStG

2 weeks ago

Czech Republic

Czech VAT Amendments Proposed for Bad Debts, Beverage Rates, and ViDA Rules

2 weeks ago

Canada

GST/HST Bad Debt Deductions Denied for Strict Non-Compliance

2 weeks ago

Vietnam

Ninh Binh Tax Guidance on Deductible Expenses for Unpaid Purchases

2 weeks ago

United Kingdom

VAT Bad Debt Relief: A Guide

2 weeks ago

Kenya

Finance Bill 2026 Extends VAT Bad Debt Refund Period, Impacting Taxpayer Cashflow

3 weeks ago

European Union

ECJ Rules VAT Adjustment Rights Stay With Original Supplier, Not Transferred by Debt Assignment

3 weeks ago

Spain

Managing SII and VeriFactu: Streamlining Compliance Without Duplicating Invoice Processes in Spain

3 weeks ago

European Union

EU Court: VAT Adjustment for Irrecoverable Debts Not Allowed for Assignees of Claims

3 weeks ago

Germany

Double Adjustment Errors in VAT and Insolvency May Cause Double Taxation Risks

4 weeks ago

European Union

EU Court: VAT Bad Debt Relief Only for Original Creditor, Not Assignee – Mokoryte Case

4 weeks ago

Serbia

Serbia Amends VAT Rulebook: New Rules on Tax Base Changes, Discounts, and Goods Returns

4 weeks ago

Serbia

Serbia Amends VAT Rulebook: New Input VAT Adjustment and Documentation Rules Effective April 2026

4 weeks ago

Czech Republic

Finance Ministry Proposes Shorter VAT Deduction Return Period for Unpaid Invoices from 2027

4 weeks ago

Czech Republic

Czech Finance Ministry Proposes EET 2.0 and Eases VAT Adjustments for Small Uncollectible Receivables

4 weeks ago

United Kingdom

UT Clarifies Article 90 VAT Adjustments: Direct Link Required for Rebates to Reduce Taxable Amount

1 month ago

Germany

VAT Correction Sequence in Insolvency: BFH on Double Adjustment After Receipts of Previously Uncollectible Payments

1 month ago

European Union Spain

EU Court: VAT Base Adjustment Not Allowed for Subcontractor Assigned Contractor’s Claim After Non-Payment

1 month ago

Netherlands

New factsheet: VAT and unpaid invoices received

1 month ago

Netherlands

VAT Refund for Fiscal Unity Depends on Contractual Link to Device Delivery, Supreme Court Rules

1 month ago

Zambia

Zambia Enhances VAT Remission and Tax Administration in 2025-2026 Budgets

1 month ago

Netherlands

Contractual Relationships Key for VAT Refunds on Irrecoverable Debts Within Fiscal Entities

1 month ago

Netherlands

VAT Refund on Unpaid Device Credit: Legal Distinction Within Fiscal Unity Required

1 month ago

Netherlands

VAT Deduction: Only Contracting Entity Can Apply Article 29(1) for Unpaid Consumer Installments

1 month ago

Netherlands

VAT on Phone Sales with Consumer Credit: Direct Link Between Payment and Device Price Required

1 month ago

Tag - Bad debts (relief for underpaid sales invoices)

VAT Pitfalls in Debt Assignment and Factoring

GST Bad Debt Recovery: Strict Rules for Claiming GST/HST Relief

GST Bad Debt Recovery Rules and Strict Compliance Requirements

Double VAT Adjustment in Insolvency Proceedings: BFH Rules on Second Correction

New Rules for Low-Value Bad Debt Tax Adjustments

Ireland Updates VAT Guidance on Debt Factoring and Invoice Discounting

Czech VAT Draft Expands Bad Debt Relief and Raises Minor Receivable Limits

Dutch Supreme Court: VAT Refund on Unpaid Mobile Phone Installments

Form USt 1 TK: Notification under Section 25e(4) Sentences 1-3 UStG

Czech VAT Amendments Proposed for Bad Debts, Beverage Rates, and ViDA Rules

GST/HST Bad Debt Deductions Denied for Strict Non-Compliance

Ninh Binh Tax Guidance on Deductible Expenses for Unpaid Purchases

VAT Bad Debt Relief: A Guide

Finance Bill 2026 Extends VAT Bad Debt Refund Period, Impacting Taxpayer Cashflow

ECJ Rules VAT Adjustment Rights Stay With Original Supplier, Not Transferred by Debt Assignment

Managing SII and VeriFactu: Streamlining Compliance Without Duplicating Invoice Processes in Spain

EU Court: VAT Adjustment for Irrecoverable Debts Not Allowed for Assignees of Claims

Double Adjustment Errors in VAT and Insolvency May Cause Double Taxation Risks

EU Court: VAT Bad Debt Relief Only for Original Creditor, Not Assignee – Mokoryte Case

Serbia Amends VAT Rulebook: New Rules on Tax Base Changes, Discounts, and Goods Returns

Serbia Amends VAT Rulebook: New Input VAT Adjustment and Documentation Rules Effective April 2026

Finance Ministry Proposes Shorter VAT Deduction Return Period for Unpaid Invoices from 2027

Czech Finance Ministry Proposes EET 2.0 and Eases VAT Adjustments for Small Uncollectible Receivables

UT Clarifies Article 90 VAT Adjustments: Direct Link Required for Rebates to Reduce Taxable Amount

VAT Correction Sequence in Insolvency: BFH on Double Adjustment After Receipts of Previously Uncollectible Payments

EU Court: VAT Base Adjustment Not Allowed for Subcontractor Assigned Contractor’s Claim After Non-Payment

New factsheet: VAT and unpaid invoices received

VAT Refund for Fiscal Unity Depends on Contractual Link to Device Delivery, Supreme Court Rules

Zambia Enhances VAT Remission and Tax Administration in 2025-2026 Budgets

Contractual Relationships Key for VAT Refunds on Irrecoverable Debts Within Fiscal Entities

VAT Refund on Unpaid Device Credit: Legal Distinction Within Fiscal Unity Required

VAT Deduction: Only Contracting Entity Can Apply Article 29(1) for Unpaid Consumer Installments

VAT on Phone Sales with Consumer Credit: Direct Link Between Payment and Device Price Required

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