Slovakia From 1.1.2023: VAT bad debts relief & obligation to correct deducted input VAT 05 February 2023
United Kingdom HBOS & Lloyds Banking Group – UT – Bad Debt Relief and interest – date from which interest runs – taxpayer win 25 January 2023
Slovakia Correction of deducted VAT from outstanding liabilities from January 1, 2023 in Slovakia 24 January 2023
United Kingdom Interest on Bad Debt Relief claims runs from a date earlier that of the claim 18 January 2023
United Kingdom UT: HBOS PLC – s78 VATA 1994 interest for official error (bad debt relief related) 14 January 2023
United States Washington: Retailer Can’t Claim “Bad Debt” Refunds on Defaulted Private Label Credit Card Payments 13 January 2023
Bulgaria Changes in VAT law, including reporting of data regarding cross-border payments 11 January 2023
United States Ohio: New Law Permits Bad Debt Deductions for Certain Private Label Credit Card Transactions 07 January 2023
Bulgaria Various amendments to the VAT act (a.o. bad debts, rate, reverse charge, scrapping, fuel and export) 06 January 2023
Spain A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023 05 January 2023
Singapore Singapore Gazettes Amended Simplified Invoicing and Tax Credits Regulations 05 January 2023
United States Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards 05 January 2023
Spain Procedure for the recovery of VAT and IGIC accrued in the event of non-payment 27 December 2022