Tag - Bad debts (relief for underpaid sales invoices)

Czech Republic

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

3 months ago

United Kingdom

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

3 months ago

Germany

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

3 months ago

European Union Spain

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

3 months ago

Netherlands

New factsheet: VAT and unpaid invoices received

3 months ago

Netherlands

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

3 months ago

Zambia

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

3 months ago

Netherlands

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

4 months ago

Netherlands

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

4 months ago

Netherlands

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

4 months ago

Netherlands

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

4 months ago

Italy

Only the Original Supplier Can Issue Credit Notes for Unpaid Invoices, EU Court Rules

4 months ago

Netherlands

New Factsheet: VAT Deductions and Corrections for Unpaid Received Invoices Explained

4 months ago

Ukraine

VAT on Unpaid Services: Switching to Single Tax and Losing VAT Payer Status

4 months ago

European Union World

VAT Concepts Explained: Bad Debt Relief and VAT Credit Notes

4 months ago

World

How to Reclaim VAT on Unpaid Invoices: A Guide to Bad Debt Relief for Businesses

4 months ago

United Kingdom

UT: Payments to DHSC by Medicine Manufacturer Not VAT Price Reductions; Rebate Mostly Denied

4 months ago

Czech Republic

Draft Amendment to VAT Act Targets Bad Debts, Unpaid Liabilities, and Non-Alcoholic Beverage Tax Rates

4 months ago

Czech Republic

Draft EET 2.0 Amendment Introduces Earlier VAT Corrections for Bad Debts and Expands Reduced VAT Rate for Catering

5 months ago

Montenegro

Output VAT Reduction Allowed for Uncollectible Receivables Subject to Litigation Before Insolvency Proceedings

5 months ago

European Union Germany

ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt

5 months ago

Netherlands

No VAT Refund for Uncollectible Debt if Conditions Are Not Met, Court Rules

5 months ago

Italy

VAT Refund Allowed if Debtor Is in Prolonged Insolvency Proceedings, Rules Italian Supreme Court

5 months ago

Italy

VAT Refund Allowed When Debtor Is in Prolonged Insolvency, Rules Supreme Court

5 months ago

Netherlands

VAT refund rightly refused due to unproven previous payment

5 months ago

Netherlands

VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?

5 months ago

Netherlands

No VAT Refund for X: Failure to Prove VAT Payment on Uncollectible Claim; Appeal Dismissed

5 months ago

Poland

Withdrawal of VAT Bad Debt Relief: Full or Partial When Selling Receivables Below Nominal Value?

5 months ago

European Union Poland

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

6 months ago

Ukraine

VAT Liabilities When Writing Off Assets: Requirements and Documentation for Ukrainian Taxpayers

7 months ago

Ukraine

Writing Off Non-Resident Receivables: Are There VAT Implications for Ukrainian Companies?

7 months ago

Serbia

Serbia Passes VAT Law Amendments Effective 2026: Key Changes for Taxpayers and Invoicing

8 months ago

Italy

Italy Clarifies VAT on Mediation Agreement Payments for Warehouse Lease After Lessor Bankruptcy

8 months ago

Tag - Bad debts (relief for underpaid sales invoices)

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

Only the Original Supplier Can Issue Credit Notes for Unpaid Invoices, EU Court Rules

New Factsheet: VAT Deductions and Corrections for Unpaid Received Invoices Explained

VAT on Unpaid Services: Switching to Single Tax and Losing VAT Payer Status

VAT Concepts Explained: Bad Debt Relief and VAT Credit Notes

How to Reclaim VAT on Unpaid Invoices: A Guide to Bad Debt Relief for Businesses

UT: Payments to DHSC by Medicine Manufacturer Not VAT Price Reductions; Rebate Mostly Denied

Draft Amendment to VAT Act Targets Bad Debts, Unpaid Liabilities, and Non-Alcoholic Beverage Tax Rates

Draft EET 2.0 Amendment Introduces Earlier VAT Corrections for Bad Debts and Expands Reduced VAT Rate for Catering

Output VAT Reduction Allowed for Uncollectible Receivables Subject to Litigation Before Insolvency Proceedings

ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt

No VAT Refund for Uncollectible Debt if Conditions Are Not Met, Court Rules

VAT Refund Allowed if Debtor Is in Prolonged Insolvency Proceedings, Rules Italian Supreme Court

VAT Refund Allowed When Debtor Is in Prolonged Insolvency, Rules Supreme Court

VAT refund rightly refused due to unproven previous payment

VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?

No VAT Refund for X: Failure to Prove VAT Payment on Uncollectible Claim; Appeal Dismissed

Withdrawal of VAT Bad Debt Relief: Full or Partial When Selling Receivables Below Nominal Value?

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

VAT Liabilities When Writing Off Assets: Requirements and Documentation for Ukrainian Taxpayers

Writing Off Non-Resident Receivables: Are There VAT Implications for Ukrainian Companies?

Serbia Passes VAT Law Amendments Effective 2026: Key Changes for Taxpayers and Invoicing

Italy Clarifies VAT on Mediation Agreement Payments for Warehouse Lease After Lessor Bankruptcy

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