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Are you also eager to reclaim VAT in respect of your bad debts \u2013 those that had not yet been paid by 1 January 2017? If so, you\u2019ll have to be patient for a little while longer. The transitional scheme will not expire until 1 January 2018. You must therefore not include your claim for a refund of this VAT in your final return for 2017. You may only do so in the first tax return of 2018<\/strong> (the tax return for January 2018 or for the first quarter of 2018). Unless you can prove that it was already beyond doubt in 2017 that your debtor would not pay.<\/p>\n On 1 January 2017, the amended rules came into force regarding the refund of VAT that you have paid but which your debtor has not paid to you. You may claim back the VAT on bad debts:<\/p>\n The transitional provisions relating to this amendment stipulate that, for claims against debtors that had not yet been received on 1 January 2017, the year referred to in the second bullet point commences on 1 January 2017. This means that this year did not end on 31 December 2017, but only on 1 January 2018. Consequently, your refund claim may only be processed in your first VAT return for 2018.<\/p>\n How do you claim back VAT on your bad debts? There is no box set aside for this on the VAT return (and no such box is planned either). The Tax and Customs Administration states on its website that you must include this VAT under section 1 of your VAT return. This is the section for VAT payable. Enter the VAT at the standard rate (21%) in section 1a and the VAT at the reduced rate (6%) in section 1b.<\/p>\n Previously, the Tax and Customs Administration had stated that you could also enter this VAT in section 5a. That is the section for input VAT to be deducted. Apparently, the Tax and Customs Administration no longer allows this.<\/p>\nBad debts<\/h4>\n
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VAT return<\/h4>\n
Memo<\/h4>\n