Tag - Bad debts (relief for underpaid sales invoices)

Italy

Ruling 485: VAT variation notes – Non-acceptance of the receiver – Late lodgement of liabilities

2 days ago

Spain

Recovery of VAT on uncollectible credits. Another step in the right direction

1 week ago

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

2 weeks ago

Germany

Correcting a VAT amount owed by a pharmacy

2 weeks ago

European Union Lithuania

Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible

2 weeks ago

Bulgaria

Bulgaria to offer VAT relief on bad debts

2 weeks ago

World

Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021)

2 weeks ago

Bulgaria

Bulgaria to Introduce VAT Bad Debt Relief

3 weeks ago

Spain

Recovery of VAT on bad debts: A positive step for Spain

1 month ago

Spain

Recovery of VAT on bad debts: A positive step for Spain

1 month ago

Slovakia

Right to correct the tax base in the case of an irrecoverable debt

1 month ago

United Kingdom

VAT Registrations and Simplifications in UK

1 month ago

United Kingdom

LSAM: credit notes in insolvency – FTT

2 months ago

United Kingdom

FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made

2 months ago

Slovakia

Slovakia Tax Agency Clarifies Taxpayer Right to VAT Tax Base Correction

2 months ago

Spain

Recovery of VAT on uncollectible credits. Another step in the right direction

2 months ago

Poland

Comments on ECJ C-335/19: Bad debt relief after the invoice deadline

3 months ago

Bulgaria European Union

ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued

3 months ago

European Union Poland

Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers

3 months ago

Slovakia

Public Consultation for Draft Bill to Implement EU Legislation on VAT Act

4 months ago

Italy

Ruling 309/2022: Bad debts, terminated bankruptcy creditor

4 months ago

Austria

LeitnerLeitner VAT newsletter January 2022

4 months ago

United Kingdom

Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies

5 months ago

Netherlands

VAT due despite sales price on third-party account

5 months ago

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

5 months ago

Greece

Reduction of VAT tax base on uncollectible receivables may not be applied when the inadmissibility of the claim has not been finally determined

5 months ago

Belgium

Are you recovering VAT on bad debt? Don’t miss out this VAT opportunity!

5 months ago

Italy

Ruling 216: VAT variance notes – Extraordinary administration of large companies in companies in crisis converted into bankruptcy

5 months ago

Spain

Progress towards recovering VAT on bad debts in Spain

5 months ago

Spain

Progress towards recovering VAT on bad debts in Spain

5 months ago

Italy

New VAT rule for credit notes in insolvency proceedings

6 months ago

Poland

After favorable rulings, wider use of the bad debt relief in VAT is possible

6 months ago

Italy

Ruling 181: VAT Variation Notes – Failure to file for bankruptcy debts

6 months ago

Tag - Bad debts (relief for underpaid sales invoices)

Ruling 485: VAT variation notes – Non-acceptance of the receiver – Late lodgement of liabilities

Recovery of VAT on uncollectible credits. Another step in the right direction

HMRC Guidance: Insolvency (VAT Notice 700/56)

Correcting a VAT amount owed by a pharmacy

Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible

Bulgaria to offer VAT relief on bad debts

Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021)

Bulgaria to Introduce VAT Bad Debt Relief

Recovery of VAT on bad debts: A positive step for Spain

Recovery of VAT on bad debts: A positive step for Spain

Right to correct the tax base in the case of an irrecoverable debt

VAT Registrations and Simplifications in UK

LSAM: credit notes in insolvency – FTT

FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made

Slovakia Tax Agency Clarifies Taxpayer Right to VAT Tax Base Correction

Recovery of VAT on uncollectible credits. Another step in the right direction

Comments on ECJ C-335/19: Bad debt relief after the invoice deadline

ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued

Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers

Public Consultation for Draft Bill to Implement EU Legislation on VAT Act

Ruling 309/2022: Bad debts, terminated bankruptcy creditor

LeitnerLeitner VAT newsletter January 2022

Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies

VAT due despite sales price on third-party account

HMRC Guidance: Insolvency (VAT Notice 700/56)

Reduction of VAT tax base on uncollectible receivables may not be applied when the inadmissibility of the claim has not been finally determined

Are you recovering VAT on bad debt? Don’t miss out this VAT opportunity!

Ruling 216: VAT variance notes – Extraordinary administration of large companies in companies in crisis converted into bankruptcy

Progress towards recovering VAT on bad debts in Spain

Progress towards recovering VAT on bad debts in Spain

New VAT rule for credit notes in insolvency proceedings

After favorable rulings, wider use of the bad debt relief in VAT is possible

Ruling 181: VAT Variation Notes – Failure to file for bankruptcy debts

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