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A company inquired whether sending corrective invoices via burofax is valid for reducing the taxable base due to bad debts if the client refuses to accept them. The DGT ruled that proving the dispatch of the document is sufficient, regardless of its acceptance.
Question raised: Compliance with the requirement contained in Article 24.1 of the Value Added Tax Regulations.
To reduce the taxable base due to uncollectible installments, the taxpayer must prove the dispatch of the credit note to the recipient. This proof may be provided by sending the invoice via burofax with a certified copy. It is not necessary to prove that the recipient has received or accepted the burofax, as the regulation requires proof of dispatch.
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