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
India Treatment of GST dues after Insolvency Proceedings: GST Council hints at Amendment of Rule 161 CGST and Form DRC-25 19 December 2022
India GST Council Recommends New GST Provision for Reversal of ITC In case of Non-Payment of Tax by Supplier 19 December 2022
Caribbean Netherlands General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba 14 December 2022
Slovakia National Council of the Slovak Republic approved the amendment to the Slovak VAT Act 09 December 2022
Bulgaria Bill to Harmonize VAT Rules With EU Directives, Court Decisions, and allow VAT bad debt claims 04 November 2022