Every self-employed entrepreneur or a small or medium sized company has had to pay VAT on an invoice that has not been paid by the customer. This situation is becoming increasingly frequent, given the economic and social crisis that the Covid-19 is generating worldwide.
THERE ARE A NUMBER OF REQUIREMENTS WHEN CLAIMING UNPAID VAT:
– A year must have passed (6 months in the case of SMEs), without having obtained payment of the invoice for which we will claim the VAT.
– We must send the tax authorities the rectifying invoice.
– The invoices that we intend to claim must have been issued to businesses for VAT purposes. If this is not the case, the invoice must be over 300 euros.
– This invoice must be claimed in court or by a notary, so it is advisable to seek the advice of a lawyer.
Normally it is feasible to recover the VAT paid and unpaid by the client, but there are times when, due to circumstances (human error, failure to meet deadlines, etc), it is not possible to recover the aforementioned tax.
As each case is individual, it is essential to study it carefully to see whether the claim is viable or not. At Sánchez Solicitors we are at your disposal should you need to resolve any type of legal or juridical issue.
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