Tag - Bad debts (relief for underpaid sales invoices)

Spain

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

06 September 2022

Spain

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

06 September 2022

Slovakia

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

28 August 2022

United Kingdom

VAT Registrations and Simplifications in UK

24 August 2022

United Kingdom

LSAM: credit notes in insolvency – FTT

17 August 2022

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

12 August 2022

Slovakia

Slovakia Tax Agency Clarifies Taxpayer Right to VAT Tax Base Correction

29 July 2022

Spain

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

28 July 2022

Poland

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

20 July 2022

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

12 July 2022

European Union Poland

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

24 June 2022

Slovakia

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

21 June 2022

Italy

Ruling 309/2022: Bad debts, terminated bankruptcy creditor

27 May 2022

Austria

LeitnerLeitner VAT newsletter January 2022

25 May 2022

United Kingdom

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

24 May 2022

Netherlands

VAT due despite sales price on third-party account

16 May 2022

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

06 May 2022

Greece

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

29 April 2022

Belgium

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

29 April 2022

Italy

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

28 April 2022

Spain

Progress towards recovering VAT on bad debts in Spain

26 April 2022

Spain

Progress towards recovering VAT on bad debts in Spain

25 April 2022

Italy

New VAT rule for credit notes in insolvency proceedings

20 April 2022

Poland

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

12 April 2022

Italy

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

07 April 2022

Italy

VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers

10 March 2022

Germany

Federal Ministry of Finance on the treatment of VAT in preliminary insolvency proceedings

03 March 2022

Poland

VAT correction benefiting from bad-debt relief allowed (court decision)

02 March 2022

Poland

VAT correction benefiting from bad-debt relief allowed (court decision)

22 February 2022

United States

Pennsylvania (sales tax on vehicle financing)

22 February 2022

United States

Colorado Appellate Court Denies Bad Debt Deductions on Sales Made via Private Label Credit Cards

21 February 2022

Austria

Adjustment of sales tax in the event of bad debts

17 February 2022

Belgium

Payment term of commercial transactions between companies cannot exceed 60 calendar days

17 February 2022

Tag - Bad debts (relief for underpaid sales invoices)

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

VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers

Federal Ministry of Finance on the treatment of VAT in preliminary insolvency proceedings

VAT correction benefiting from bad-debt relief allowed (court decision)

VAT correction benefiting from bad-debt relief allowed (court decision)

Pennsylvania (sales tax on vehicle financing)

Colorado Appellate Court Denies Bad Debt Deductions on Sales Made via Private Label Credit Cards

Adjustment of sales tax in the event of bad debts

Payment term of commercial transactions between companies cannot exceed 60 calendar days

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