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A company inquired about the methods, besides registered post (burofax), that could be used to prove the dispatch of credit notes for bad debts. The Directorate-General for Taxes (DGT) responded that VAT regulations do not mandate specific methods and that any evidence admissible under law may be used.
This ruling provides companies with greater flexibility in documenting the issuance of credit notes for uncollectible debts, confirming that various forms of evidence are legally valid for VAT purposes.
The tax team reviews your specific situation.
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