- VAT corrections can be made for bad debts under CZK 10,000 overdue by more than 6 months after two payment requests
- A new rule mandates VAT correction for unpaid incoming supplies by the end of the sixth month
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
