Tag - Bad debts (relief for underpaid sales invoices)

United Kingdom

Understanding Bad Debt Relief and VAT: A Guide for Businesses in the UK

10 months ago

Italy

Italian Revenue Agency clarifies tax consequences of unilaterally waiving VAT claim during insolvency proceedings.

11 months ago

Colombia

Supreme Court Supports VAT Zero-Rate for Travel Insurance Card Offering and Sale

11 months ago

Italy

VAT Credit Renunciation and Issuance of VAT Adjustment Note – Interpretation and Agency Response

11 months ago

Italy

Unilateral Waiver of Unrecoverable Credit: VAT Implications and Legal Interpretations

11 months ago

United Kingdom

Insolvency VAT Procedures for Practitioners: Contact Information and Guidelines for VAT-Registered Businesses

11 months ago

United States

California: Special Notice Addresses New Law that Repeals Bad Debt Deduction for Lenders and Retailer Affiliates

11 months ago

Italy

Impact of Factoring on VAT Suspension: Case Study and Legal Implications

11 months ago

European Union

Comments on ECJ case C-709/22: Poland’s VAT Split Payment Mechanism Uphold – Implications for Insolvent Businesses

11 months ago

Italy

Recovery of VAT for dissolved company: clarification from Revenue Agency (Resolution n. 47/E)

11 months ago

Germany

No Direct Claim Against the Tax Authorities in Cross-Border Cases: “Reemtsma Claim” Clarified by ECJ

11 months ago

Netherlands

Court settlement of invoices leads to VAT payment; legal ruling on debt offset in account.

11 months ago

European Union Germany

Comments on ECJ C-83/23 (H GmbH): Protecting Your Business – Avoiding Incorrectly Invoiced VAT from Bankrupt Suppliers

12 months ago

Ukraine

Reporting Unpaid VAT Amounts Due to Tax Exemptions in Tax Declaration

26 July 2024

European Union

EU VAT Directive: Conditions and Limitations on VAT Relief for Bad Debts

24 July 2024

Italy

Issuing VAT Adjustment Note for Extraordinary Operations: Clarifications from Revenue Agency

16 July 2024

United States

California: New Law Repeals Bad Debt Deduction for Lenders and Retailer Affiliates and Limits Claimants to Retailers

12 July 2024

Netherlands

VAT and Bad Debts in the Netherlands: Adjusting Taxable Amount and Related Output VAT

07 July 2024

Bahrain

NBR issues VAT General Guide update on claiming bad debt relief for businesses.

04 July 2024

United States

California Sales and Use Tax Bad Debt Deduction Changes Effective January 1, 2025

03 July 2024

United States

California budget includes sales tax bad debt deduction limitation and suspension

20 June 2024

Philippines

Philippine BIR Clarifies VAT Credit on Uncollected Receivables Under Ease of Paying Taxes Act

19 June 2024

Czech Republic

Czech Ministry of Finance Proposes VAT Act Amendments to Align with EU Law and Practices

18 June 2024

United States

California Senate Bill 167: New Sales Tax Measures and Bad Debt Deduction Changes

18 June 2024

Poland

The importance of issuing an invoice to take advantage of the bad debt relief

04 June 2024

Poland

Court ruling in Warsaw upholds invoice requirement for bad debt relief under VAT Act.

31 May 2024

Czech Republic

Czech Republic Proposes VAT Act 2025 Amendment Draft

18 May 2024

Norway

Consultation on Time Limit for VAT Deductions on Unpaid Trade Receivables by Norwegian Ministry of Finance

18 May 2024

Czech Republic

Proposed Changes to VAT Act 2025: Impact on Employers and Financial Activities

17 May 2024

Denmark

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

07 May 2024

Bulgaria European Union

ECJ: VAT Bad Debt Relief Clarity for Taxpayers

03 May 2024

Switzerland

Proposed Adjustments to VAT Law for Bankruptcy Threshold – Consultation Draft

02 May 2024

Bulgaria European Union

Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria

01 May 2024

Tag - Bad debts (relief for underpaid sales invoices)

Understanding Bad Debt Relief and VAT: A Guide for Businesses in the UK

Italian Revenue Agency clarifies tax consequences of unilaterally waiving VAT claim during insolvency proceedings.

Supreme Court Supports VAT Zero-Rate for Travel Insurance Card Offering and Sale

VAT Credit Renunciation and Issuance of VAT Adjustment Note – Interpretation and Agency Response

Unilateral Waiver of Unrecoverable Credit: VAT Implications and Legal Interpretations

Insolvency VAT Procedures for Practitioners: Contact Information and Guidelines for VAT-Registered Businesses

California: Special Notice Addresses New Law that Repeals Bad Debt Deduction for Lenders and Retailer Affiliates

Impact of Factoring on VAT Suspension: Case Study and Legal Implications

Comments on ECJ case C-709/22: Poland’s VAT Split Payment Mechanism Uphold – Implications for Insolvent Businesses

Recovery of VAT for dissolved company: clarification from Revenue Agency (Resolution n. 47/E)

No Direct Claim Against the Tax Authorities in Cross-Border Cases: “Reemtsma Claim” Clarified by ECJ

Court settlement of invoices leads to VAT payment; legal ruling on debt offset in account.

Comments on ECJ C-83/23 (H GmbH): Protecting Your Business – Avoiding Incorrectly Invoiced VAT from Bankrupt Suppliers

Reporting Unpaid VAT Amounts Due to Tax Exemptions in Tax Declaration

EU VAT Directive: Conditions and Limitations on VAT Relief for Bad Debts

Issuing VAT Adjustment Note for Extraordinary Operations: Clarifications from Revenue Agency

California: New Law Repeals Bad Debt Deduction for Lenders and Retailer Affiliates and Limits Claimants to Retailers

VAT and Bad Debts in the Netherlands: Adjusting Taxable Amount and Related Output VAT

NBR issues VAT General Guide update on claiming bad debt relief for businesses.

California Sales and Use Tax Bad Debt Deduction Changes Effective January 1, 2025

California budget includes sales tax bad debt deduction limitation and suspension

Philippine BIR Clarifies VAT Credit on Uncollected Receivables Under Ease of Paying Taxes Act

Czech Ministry of Finance Proposes VAT Act Amendments to Align with EU Law and Practices

California Senate Bill 167: New Sales Tax Measures and Bad Debt Deduction Changes

The importance of issuing an invoice to take advantage of the bad debt relief

Court ruling in Warsaw upholds invoice requirement for bad debt relief under VAT Act.

Czech Republic Proposes VAT Act 2025 Amendment Draft

Consultation on Time Limit for VAT Deductions on Unpaid Trade Receivables by Norwegian Ministry of Finance

Proposed Changes to VAT Act 2025: Impact on Employers and Financial Activities

Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree

ECJ: VAT Bad Debt Relief Clarity for Taxpayers

Proposed Adjustments to VAT Law for Bankruptcy Threshold – Consultation Draft

Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria

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