Tag - Bad debts (relief for underpaid sales invoices)

Philippines

Tax effort lower on change in VAT collection schedule

15 May 2023

Spain

Spanish Tax Agency (AEAT) issues consultation on VAT bad debt rules

03 May 2023

Slovakia

Correction of the tax deduction for non-payment of consideration for the supply of goods or services

27 April 2023

Spain

Adapted to RD 249/2023, model 036 and the keeping of VAT book-registration through the electronic headquarters of the AEAT

20 April 2023

Greece

Instructions: Output VAT relating to rebate amounts deducted in previous tax years

20 April 2023

European Union

5 Major Developments: European Union

20 April 2023

Austria

Case: Mandatory input tax adjustment for advance payments

17 April 2023

Bulgaria

New reporting obligation concerning VAT on uncollected receivables

14 April 2023

Spain

Spain’s New VAT Bad Debt Relief Rules Remain Open to Challenge

14 April 2023

Ukraine

Creditors were allowed to reduce VAT by the size of a dubious requirement

13 April 2023

United Kingdom

5 Major Developments in the United Kingdom

11 April 2023

Italy

5 Major Developments in Italy

10 April 2023

United States

5 Major Developments in the United States

10 April 2023

Netherlands

5 Major Developments in Netherlands

09 April 2023

Germany

5 Major Developments in Germany

09 April 2023

World

These are the recent global developments on VAT and ”Bad debts”

08 April 2023

United Arab Emirates

5 Major Developments in United Arab Emirates

08 April 2023

Poland

5 Major Developments in Poland

08 April 2023

Spain

5 Major Developments in Spain

07 April 2023

European Union Hungary

ECJ Case: Clarifications on Hungarian VAT base reduction rules for insurance companies

03 April 2023

Slovakia

5 Major Developments in Slovakia

03 April 2023

Czech Republic

5 Major Developments in Czech Republic

31 March 2023

Singapore

5 Major Developments in Singapore

30 March 2023

Bulgaria

5 Major Developments in Bulgaria

30 March 2023

Poland

There is no tax on unpaid invoices

28 March 2023

Slovakia

Deduction of VAT and definition of irrecoverable debt

24 March 2023

Czech Republic European Union

Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent

24 March 2023

Poland

MOF Clarifies Tax Treatment of Bad Debt Relief on Unpaid Invoices

21 March 2023

Poland

There is no VAT due on unpaid invoices

18 March 2023

European Union

Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party

15 March 2023

United Kingdom

FTT: Allegion (UK) Ltd – Bad debt relief

13 March 2023

European Union

European Union Bad debt relief not always available for debt insurers

11 March 2023

United Kingdom

Assignment of bad debts

04 March 2023

Tag - Bad debts (relief for underpaid sales invoices)

Tax effort lower on change in VAT collection schedule

Spanish Tax Agency (AEAT) issues consultation on VAT bad debt rules

Correction of the tax deduction for non-payment of consideration for the supply of goods or services

Adapted to RD 249/2023, model 036 and the keeping of VAT book-registration through the electronic headquarters of the AEAT

Instructions: Output VAT relating to rebate amounts deducted in previous tax years

Case: Mandatory input tax adjustment for advance payments

New reporting obligation concerning VAT on uncollected receivables

Spain’s New VAT Bad Debt Relief Rules Remain Open to Challenge

Creditors were allowed to reduce VAT by the size of a dubious requirement

5 Major Developments in the United Kingdom

5 Major Developments in Italy

5 Major Developments in the United States

5 Major Developments in Netherlands

5 Major Developments in Germany

These are the recent global developments on VAT and ”Bad debts”

5 Major Developments in United Arab Emirates

5 Major Developments in Poland

5 Major Developments in Spain

ECJ Case: Clarifications on Hungarian VAT base reduction rules for insurance companies

5 Major Developments in Slovakia

5 Major Developments in Czech Republic

5 Major Developments in Singapore

5 Major Developments in Bulgaria

There is no tax on unpaid invoices

Deduction of VAT and definition of irrecoverable debt

Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent

MOF Clarifies Tax Treatment of Bad Debt Relief on Unpaid Invoices

There is no VAT due on unpaid invoices

Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party

FTT: Allegion (UK) Ltd – Bad debt relief

European Union Bad debt relief not always available for debt insurers

Assignment of bad debts

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