VAT bad debt relief (Portugal)

39 Portugal

Commentary

It is possible to claim VAT bad debt relief in Portugal if the following conditions have been met:

• The debt has been outstanding for more than 12 months and the business can provide satisfactory evidence that it will not get paid and that it has actively pursued payment of the debt. The debt must be written

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Web page updated on 17 Mar 2025 14:04

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VAT bad debt relief (Portugal)

39 Portugal

Transfer of a business as a going concern (Bulgaria)

Foreign businesses (Saudi Arabia)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Penalties (Bulgaria)

Time of supply – tax points (South Africa)

VAT deregistration (Kenya)

South Africa - VAT submission guide

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

VAT deregistration (Indonesia)

Credit and debit notes (Bulgaria)

Appointing a fiscal representative (Austria)

Input tax credits generally (Canada)

Self-revision surcharge (Hungary)

Consignment and call-off stock (Croatia)

Refunds of GST to non-New Zealand businesses (New Zealand)

GST bad debt relief (Australia)

Portugal - VAT submission guide

Austria - VAT registration guide

Singapore - VAT registration guide

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VAT bad debt relief (Portugal)

39 Portugal

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