Italy Issuing VAT Adjustment Note for Extraordinary Operations: Clarifications from Revenue Agency 11 months ago
United States California: New Law Repeals Bad Debt Deduction for Lenders and Retailer Affiliates and Limits Claimants to Retailers 11 months ago
Netherlands VAT and Bad Debts in the Netherlands: Adjusting Taxable Amount and Related Output VAT 11 months ago
Bahrain NBR issues VAT General Guide update on claiming bad debt relief for businesses. 11 months ago
United States California Sales and Use Tax Bad Debt Deduction Changes Effective January 1, 2025 11 months ago
United States California budget includes sales tax bad debt deduction limitation and suspension 12 months ago
Philippines Philippine BIR Clarifies VAT Credit on Uncollected Receivables Under Ease of Paying Taxes Act 12 months ago
Czech Republic Czech Ministry of Finance Proposes VAT Act Amendments to Align with EU Law and Practices 12 months ago
United States California Senate Bill 167: New Sales Tax Measures and Bad Debt Deduction Changes 12 months ago
Poland Court ruling in Warsaw upholds invoice requirement for bad debt relief under VAT Act. 31 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
Switzerland Proposed Adjustments to VAT Law for Bankruptcy Threshold – Consultation Draft 02 May 2024
BulgariaEuropean Union Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria 01 May 2024
Netherlands Disputed VAT deduction on management fees leads to tax assessment and penalties 29 April 2024
Netherlands Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions 25 April 2024
Philippines Implementation of EOPT Act Amendments on VAT and Percentage Tax: Revenue Regulation 03-2024 18 April 2024
Czech Republic VAT Act Amendment Effective from 1 January 2025: Ministry of Finance Updates and Changes 17 April 2024
European UnionPoland C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy 16 April 2024
Sweden Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings 16 April 2024
Sweden Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU 16 April 2024
Spain Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice 15 April 2024
Italy General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance 12 April 2024
Poland Important judgment of the Supreme Administrative Court in the case of bad debt relief in VAT 10 April 2024
Italy General asset liquidation allows VAT adjustment: comparison to administrative liquidation 10 April 2024