Slovakia Possibility to correct the tax base and related VAT for uncollectible receivables as of Jan 1, 2021 19 December 2020
European UnionPoland Polish VAT regulations regarding bad debt relief are inconsistent with EU law 22 October 2020
Hungary 2021 tax law amendments in Hungary: Pre-filled VAT returns, E-Commerce Directive, Online data reporting 21 October 2020
European UnionPoland ECJ case C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts 15 October 2020
Czech RepublicEuropean Union ECJ C-398/20 (ELVOSPOL) – Questions – Bad debts, is vendor required to correct the output VAT? 27 September 2020
Slovakia Proposed 2021 VAT changes: VAT bad debt relief /correction of the tax base, Implementation EU E-Commerce Directive 23 September 2020
Netherlands No refund of VAT if bad debt and obligation to remit output VAT take place in same period?! 28 August 2020
Canada GST/QST Bad Debt Deduction: How Far Should a Creditor go in the Collection Process? 28 August 2020
United Kingdom FTT: British Telecoms v Revenue – Historical bad debt relief appeal struck out 26 July 2020
United States Appropriate Utilization and Tracking of Bad Debts for Uncollected Customer Sales Tax 10 July 2020
European UnionSlovenia ECJ C-146/19 (SCT) – Judgment – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps 11 June 2020
European Union ECJ case C-335/19 (E. Spzoo) – Opinion – Bad debts; Principles of fiscal neutrality and proportionality 04 June 2020
European UnionPortugal ECJ C-756/19 (Ramada Storax SA) – Judgment (Order) – Bad debt relief can also be applied if bankruptcy procedure is initiated in other country 12 May 2020
Editor's PicksWorld Global overview of Indirect tax treatment of bad debts, cancellations and no-shows 17 April 2020
Kenya Proposal: Additional criteria for issuance of a credit note, reduction in time to apply for VAT refunds arising from bad debts, … 17 April 2020