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Tag - Bad debts (relief for underpaid sales invoices)

European Union Poland

Polish VAT regulations regarding bad debt relief are inconsistent with EU law

22 October 2020

Hungary

2021 tax law amendments in Hungary: Pre-filled VAT returns, E-Commerce Directive, Online data reporting

21 October 2020

European Union Poland

ECJ case C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts

15 October 2020

Russia

Update on VAT developments (September 2020)

28 September 2020

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Questions – Bad debts, is vendor required to correct the output VAT?

27 September 2020

Slovakia

Proposed 2021 VAT changes: VAT bad debt relief /correction of the tax base, Implementation EU E-Commerce Directive

23 September 2020

Netherlands

VAT refund scheme for bad debts not relaxed

23 September 2020

United Arab Emirates

UAE VAT Law and Bad Debts

23 September 2020

Sweden

COVID-19: Additional measures for VAT bad debt relief

11 September 2020

Netherlands

Refund of VAT for bad debts must be quicker

31 August 2020

Netherlands

No refund of VAT if bad debt and obligation to remit output VAT take place in same period?!

28 August 2020

Canada

GST/QST Bad Debt Deduction: How Far Should a Creditor go in the Collection Process?

28 August 2020

United Arab Emirates

Bad Debt Relief

26 August 2020

United Kingdom

FTT: British Telecoms v Revenue – Historical bad debt relief appeal struck out

26 July 2020

Netherlands

Tax treatment of bad and doubtful debts

25 July 2020

World

VAT and leases of premises at the time of COVID-19

13 July 2020

United States

Appropriate Utilization and Tracking of Bad Debts for Uncollected Customer Sales Tax

10 July 2020

United Kingdom

Cook v Revenue & Customs: Bad debt relief

01 July 2020

Poland

Discount for bad debts in VAT

29 June 2020

Sweden

New information due to Covid-19 regarding VAT treatment of bad debts

28 June 2020

Czech Republic European Union

ECJ – easier bad debt recovery for creditors?

26 June 2020

United Kingdom

Relief from VAT on bad debts (VAT Notice 700/18)

19 June 2020

European Union Slovenia

ECJ C-146/19 (SCT) – Judgment – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps

11 June 2020

European Union

ECJ case C-335/19 (E. Spzoo) – Opinion – Bad debts; Principles of fiscal neutrality and proportionality

04 June 2020

Sweden

New guideline regarding bad debts

02 June 2020

European Union Portugal

ECJ C-756/19 (Ramada Storax SA) – Judgment (Order) – Bad debt relief can also be applied if bankruptcy procedure is initiated in other country

12 May 2020

India

India GST coronavirus measures: move to cash-based VAT payments, bad debts, ….

05 May 2020

Nigeria

VAT treatment of contract cancellations, bad debts (COVID-19)

30 April 2020

United Kingdom

Bad Debt Relief – Increase due to coronavirus. A guide

18 April 2020

Global overview of Indirect tax treatment of bad debts, cancellations and no-shows

17 April 2020

Kenya

Proposal: Additional criteria for issuance of a credit note, reduction in time to apply for VAT refunds arising from bad debts, …

17 April 2020

Netherlands

Reclaim VAT on invoices which had still to be paid

16 April 2020

United Arab Emirates

Bad Debt Relief

09 April 2020

Tag - Bad debts (relief for underpaid sales invoices)

Polish VAT regulations regarding bad debt relief are inconsistent with EU law

2021 tax law amendments in Hungary: Pre-filled VAT returns, E-Commerce Directive, Online data reporting

ECJ case C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts

Update on VAT developments (September 2020)

ECJ C-398/20 (ELVOSPOL) – Questions – Bad debts, is vendor required to correct the output VAT?

Proposed 2021 VAT changes: VAT bad debt relief /correction of the tax base, Implementation EU E-Commerce Directive

VAT refund scheme for bad debts not relaxed

UAE VAT Law and Bad Debts

COVID-19: Additional measures for VAT bad debt relief

Refund of VAT for bad debts must be quicker

No refund of VAT if bad debt and obligation to remit output VAT take place in same period?!

GST/QST Bad Debt Deduction: How Far Should a Creditor go in the Collection Process?

Bad Debt Relief

FTT: British Telecoms v Revenue – Historical bad debt relief appeal struck out

Tax treatment of bad and doubtful debts

VAT and leases of premises at the time of COVID-19

Appropriate Utilization and Tracking of Bad Debts for Uncollected Customer Sales Tax

Cook v Revenue & Customs: Bad debt relief

Discount for bad debts in VAT

New information due to Covid-19 regarding VAT treatment of bad debts

ECJ – easier bad debt recovery for creditors?

Relief from VAT on bad debts (VAT Notice 700/18)

ECJ C-146/19 (SCT) – Judgment – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps

ECJ case C-335/19 (E. Spzoo) – Opinion – Bad debts; Principles of fiscal neutrality and proportionality

New guideline regarding bad debts

ECJ C-756/19 (Ramada Storax SA) – Judgment (Order) – Bad debt relief can also be applied if bankruptcy procedure is initiated in other country

India GST coronavirus measures: move to cash-based VAT payments, bad debts, ….

VAT treatment of contract cancellations, bad debts (COVID-19)

Bad Debt Relief – Increase due to coronavirus. A guide

Global overview of Indirect tax treatment of bad debts, cancellations and no-shows

Proposal: Additional criteria for issuance of a credit note, reduction in time to apply for VAT refunds arising from bad debts, …

Reclaim VAT on invoices which had still to be paid

Bad Debt Relief

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