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The consultant asks whether they can rectify the VAT amounts of a marketing services invoice that has not been collected. The DGT responds that this is only possible if all the requirements of Article 80.Four of the VAT Law are met, including the deadline and the judicial or notarial claim.
Question posed: Whether the output Value Added Tax amounts can be rectified.
The reduction of the taxable base due to uncollectible debts requires that one year (or six months in certain cases) has elapsed since the accrual without collection. It must be recorded in the registration books, the recipient must be a businessperson or the base must exceed 300 euros, and collection must have been sought through a judicial claim or notarial demand. The modification must be made within three months after the end of the waiting period.
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