VAT bad debt relief can be claimed where the following conditions are met:
- Ìý
•ÌýÌýÌýÌý A person has supplied goods or services and accounted for and paid VAT on the supply, and either:
- Ìý
- Ìý
–ÌýÌýÌýÌý the person has not received payment from the buyer three years on from the date of the supply; or
- Ìý
–ÌýÌýÌýÌý the person to whom the supply was made has been
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Web page updated on 17 Mar 2025 16:24