How can I recover unpaid VAT from my clients?
To recover the VAT unpaid by your clients you must meet a series of requirements and follow a certain procedure
Procedure
The modification, by issuing the corresponding corrective invoice , must be carried out in the following six months , once the credit is considered uncollectible (see section 1, Requirements).
In section "VAT virtual assistance tools" of this page you have a deadline calculator to know what the deadline is to issue the corrective invoice and to include the rectification in your declaration.
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The creditor must:
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Issue in a specific series and send to the recipient of the operations a new invoice in which the passed-on fee is rectified or cancelled, and must prove such remission.
On the amended invoice, the gross tax base and the charge can be assigned, either by directly indicating the amount of the amendment, regardless of whether or not the result is positive or negative, or leaving the invoice as it is following the amendment, in which case the amount of the amendment must be specified. The invoice must also specify its condition as an amended document, a description of the reason behind this, the ID information and the dates of issuance of the corresponding amended invoices.
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Have invoiced and noted in the record book of invoices issued the operations in a timely manner.
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Communicate electronically to the AEAT through the model available in the "Managements" section on this page, within a period of one month counted from the date of issuance of the corrective invoice, the modification of the tax base carried out, stating that said modification does not refer to credits excluded from the possibility of rectification.
Prior to submitting the communication, it must be submitted through the electronic registry using the "Provide complementary documentation" option:
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Copy of the amended invoices
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Judicial claim document, notary request or a Public Entity Certificate
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With large companies, as well as the above, they must provide a summary of the amended invoices
Filing the additional documentation will generate a Record entry code, which must be provided in the section 'Compulsory additional documentation', when communicating the change to the gross tax bases.
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The recipient of the operation affected by the modification must:
If you are considered businessman or professional :
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Record in the declaration-settlement of the period in which the corrective invoices are received, the amount of the rectified installments as reduction of the deducted installments .
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Communicate electronically to the AEAT through the form available at its electronic headquarters the circumstance of having received the corrective invoices, stating the total amount of the corrected installments including, where applicable, the of the non-deductible within the deadline for submitting the aforementioned declaration-settlement.
If you do not have the status of businessman or professional , the AEAT may require you to provide the corrective invoices sent to you by the creditor.
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Regulations: Article 24, sections one and two of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation, wording given by Royal Decree 828/2013, of October 25 (BOE of 26).