Tag - Bad debts (relief for underpaid sales invoices)

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

United Kingdom

Unusual accounting system denies VAT bad debt claim

17 February 2022

United States

Colorado Court Tosses Capital One’s Sales Tax Refund Claim Based on Bad Debt Accounts

17 February 2022

United Kingdom

Bad Debt VAT Claims – Correct Record Keeping Process

14 February 2022

United Kingdom

Bad Debt VAT Claims – Correct Record Keeping Process

10 February 2022

United Kingdom

Factoring and Bad Debt Relief– procedural/record keeping requirements

09 February 2022

United Kingdom

Bad Debt Relief: The Regency Factors case

08 February 2022

United Kingdom

UK VAT – Cash Flow Planning

02 February 2022

European Union

ECJ C-643/20 Energott vs HU removed from the register

01 February 2022

Italy

Bankruptcy before 2021: credit notes only after the unsuccessful conclusion of the procedure

26 January 2022

India

Assessee not liable to reverse CENVAT credit on amount written off as bad debts

20 January 2022

Italy

Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings

04 January 2022

Italy

Circular about recovery of VAT on uncollected receivables in insolvency proceedings

30 December 2021

Italy

Circular on the conditions for bad debt relief

30 December 2021

Poland

Establishing a limitation period, after which the taxpayer can no longer benefit from the bad debt relief, is not contrary to EU law

17 December 2021

European Union

Bad debts/Non-Payments in EU VAT Law

06 December 2021

Poland

Extending the application of the bad debt relief under SLIM VAT 2

25 November 2021

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

11 November 2021

Poland

Changes in the Polish VAT Act – SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions

04 November 2021

Netherlands

Additional assessment for VAT not reduced by turnover tax for bankrupt customer

22 October 2021

United Arab Emirates

Bad Debts Adjustments and Reversal of Input Tax

12 October 2021

United States

Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy

03 October 2021

United States

Texas: Proposed Rule Changes for Comment Define “Bad Debt Credit” Terms and Reflect Policy

02 October 2021

United Kingdom

Interest on Bad Debt Relief claims runs from the date of the claim and not earlier

15 September 2021

Italy

Recovery of VAT on credits not collected in bankruptcy proceedings

30 August 2021

Hungary

Conditions for VAT recovery on Bad Debts

28 August 2021

Poland

SLIM VAT 2 signed by the President

25 August 2021

Slovakia

VAT refund for bad debts

16 August 2021

Poland

SLIM VAT 2 package to be introduced on 1 October 2021

13 August 2021

Italy

Credit note during a judicial annulment

07 August 2021

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

04 August 2021

Netherlands

Bad debt request was submitted too late

09 July 2021

Tag - Bad debts (relief for underpaid sales invoices)

Adjustment of sales tax in the event of bad debts

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

Unusual accounting system denies VAT bad debt claim

Colorado Court Tosses Capital One’s Sales Tax Refund Claim Based on Bad Debt Accounts

Bad Debt VAT Claims – Correct Record Keeping Process

Bad Debt VAT Claims – Correct Record Keeping Process

Factoring and Bad Debt Relief– procedural/record keeping requirements

Bad Debt Relief: The Regency Factors case

UK VAT – Cash Flow Planning

ECJ C-643/20 Energott vs HU removed from the register

Bankruptcy before 2021: credit notes only after the unsuccessful conclusion of the procedure

Assessee not liable to reverse CENVAT credit on amount written off as bad debts

Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings

Circular about recovery of VAT on uncollected receivables in insolvency proceedings

Circular on the conditions for bad debt relief

Establishing a limitation period, after which the taxpayer can no longer benefit from the bad debt relief, is not contrary to EU law

Bad debts/Non-Payments in EU VAT Law

Extending the application of the bad debt relief under SLIM VAT 2

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

Changes in the Polish VAT Act – SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions

Additional assessment for VAT not reduced by turnover tax for bankrupt customer

Bad Debts Adjustments and Reversal of Input Tax

Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy

Texas: Proposed Rule Changes for Comment Define “Bad Debt Credit” Terms and Reflect Policy

Interest on Bad Debt Relief claims runs from the date of the claim and not earlier

Recovery of VAT on credits not collected in bankruptcy proceedings

Conditions for VAT recovery on Bad Debts

SLIM VAT 2 signed by the President

VAT refund for bad debts

SLIM VAT 2 package to be introduced on 1 October 2021

Credit note during a judicial annulment

HMRC Guidance: Insolvency (VAT Notice 700/56)

Bad debt request was submitted too late

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