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 within six months following , 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.
-
The creditor must:
-
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 provide proof of such remittance.
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.
-
Having invoiced and recorded in the invoice registration book for issued operations in a timely manner.
-
Notify the AEAT electronically using the form available in the "Procedures" section on this page, within a period of one month from the date of issue of the corrective invoice, of the change in the tax base made, stating that said change 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 additional documentation" option:
-
Copy of the amended invoices
-
Judicial claim document, notary request or a Public Entity Certificate
-
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.
-
-
-
The recipient of the operation affected by the modification must:
If you are considered businessman or professional :
-
Enter in the declaration-settlement for the period in which the corrective invoices are received, the amount of the corrected fees as reduction of the deducted fees .
-
Notify electronically to the AEAT using the form available on its electronic site the fact that you have received the corrective invoices, stating the total amount of the corrected fees including, where applicable, the non-deductible fees within the deadline for submitting the aforementioned declaration-settlement.
If you do not have the status of a business owner or professional , the AEAT may require you to provide any corrective invoices sent to you by the creditor.
-
Regulations: Article 24, sections one and two of Royal Decree 1624/1992, of December 29, approving the Value Added Tax Regulations, as amended by Royal Decree 828/2013, of October 25 (BOE of the 26th).