Tag - Bad debts (relief for underpaid sales invoices)

Sweden

New VAT practice regarding so-called “dispute financing”

14 November 2022

Bulgaria

Bill to Harmonize VAT Rules With EU Directives, Court Decisions, and allow VAT bad debt claims

04 November 2022

Spain

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

30 October 2022

United Arab Emirates

How do you adjust VAT paid on sales that become bad for collection?

27 October 2022

Bulgaria

Bulgarian Government proposes VAT bad debt relief

27 October 2022

Spain

Spain VAT updates in budget – bad debt reform

23 October 2022

Italy

Bankruptcy procedure: when it is possible to offset the VAT credit of professionals with tax debts

19 October 2022

Spain

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

17 October 2022

Slovakia

Changes in the area of VAT from 1 January 2023

07 October 2022

Italy

Ruling 485: VAT variation notes – Non-acceptance of the receiver – Late lodgement of liabilities

04 October 2022

Spain

Recovery of VAT on uncollectible credits. Another step in the right direction

29 September 2022

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

25 September 2022

Germany

Correcting a VAT amount owed by a pharmacy

24 September 2022

European Union Lithuania

Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible

21 September 2022

Bulgaria

Bulgaria to offer VAT relief on bad debts

20 September 2022

World

Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021)

20 September 2022

Bulgaria

Bulgaria to Introduce VAT Bad Debt Relief

18 September 2022

Spain

Recovery of VAT on bad debts: A positive step for Spain

06 September 2022

Spain

Recovery of VAT on bad debts: A positive step for Spain

06 September 2022

Slovakia

Right to correct the tax base in the case of an irrecoverable debt

28 August 2022

United Kingdom

VAT Registrations and Simplifications in UK

24 August 2022

United Kingdom

LSAM: credit notes in insolvency – FTT

17 August 2022

United Kingdom

FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made

12 August 2022

Slovakia

Slovakia Tax Agency Clarifies Taxpayer Right to VAT Tax Base Correction

29 July 2022

Spain

Recovery of VAT on uncollectible credits. Another step in the right direction

28 July 2022

Poland

Comments on ECJ C-335/19: Bad debt relief after the invoice deadline

20 July 2022

Bulgaria European Union

ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued

12 July 2022

European Union Poland

Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers

24 June 2022

Slovakia

Public Consultation for Draft Bill to Implement EU Legislation on VAT Act

21 June 2022

Italy

Ruling 309/2022: Bad debts, terminated bankruptcy creditor

27 May 2022

Austria

LeitnerLeitner VAT newsletter January 2022

25 May 2022

United Kingdom

Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies

24 May 2022

Netherlands

VAT due despite sales price on third-party account

16 May 2022

Tag - Bad debts (relief for underpaid sales invoices)

New VAT practice regarding so-called “dispute financing”

Bill to Harmonize VAT Rules With EU Directives, Court Decisions, and allow VAT bad debt claims

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

How do you adjust VAT paid on sales that become bad for collection?

Bulgarian Government proposes VAT bad debt relief

Spain VAT updates in budget – bad debt reform

Bankruptcy procedure: when it is possible to offset the VAT credit of professionals with tax debts

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

Changes in the area of VAT from 1 January 2023

Ruling 485: VAT variation notes – Non-acceptance of the receiver – Late lodgement of liabilities

Recovery of VAT on uncollectible credits. Another step in the right direction

HMRC Guidance: Insolvency (VAT Notice 700/56)

Correcting a VAT amount owed by a pharmacy

Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible

Bulgaria to offer VAT relief on bad debts

Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021)

Bulgaria to Introduce VAT Bad Debt Relief

Recovery of VAT on bad debts: A positive step for Spain

Recovery of VAT on bad debts: A positive step for Spain

Right to correct the tax base in the case of an irrecoverable debt

VAT Registrations and Simplifications in UK

LSAM: credit notes in insolvency – FTT

FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made

Slovakia Tax Agency Clarifies Taxpayer Right to VAT Tax Base Correction

Recovery of VAT on uncollectible credits. Another step in the right direction

Comments on ECJ C-335/19: Bad debt relief after the invoice deadline

ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued

Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers

Public Consultation for Draft Bill to Implement EU Legislation on VAT Act

Ruling 309/2022: Bad debts, terminated bankruptcy creditor

LeitnerLeitner VAT newsletter January 2022

Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies

VAT due despite sales price on third-party account

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