Towards a Neutral and Effective VAT Treatment of Bad Debt Relief

Ad van Doesum; Peter Sanderson

doi:10.59403/2wq8s81

Towards a Neutral and Effective VAT Treatment of Bad Debt Relief

Ad van Doesum^*, Peter Sanderson

^*Corresponding author for this work

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Abstract

The EU VAT Directive contains a mechanism for VAT bad debt relief. Member States may set conditions for such bad debt relief. The conditions that are being applied differ per Member State. Moreover, some Member States apply overly onerous conditions. The authors analyse the conditions to bad debt relief and call for action to simplify and harmonize so that a fairer, more balanced and more neutral system for bad debt relief can be achieved.

Original language	English
Pages (from-to)	25-30
Number of pages	6
Journal	International VAT Monitor
Volume	34
Issue number	1
DOIs	https://doi.org/10.59403/2wq8s81
Publication status	Published - 1 Jan 2023

JEL classifications

h25 - Business Taxes and Subsidies including sales and value-added (VAT)

Keywords

VAT
bad debt relief
non-payments
bad debt

Access to Document

10.59403/2wq8s81

Cite this

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