8 August 2026 · Customer Side
التزام العميل بشأن ضريبة المدخلات
VAT bad debt relief is symmetrical. If a customer recovered input VAT on a supplier's invoice but never paid it, then once the supplier notifies the customer of the write-off, the customer must reduce its own recoverable input tax by the same VAT amount. This prevents the customer keeping input VAT it never funded, and it is why the supplier's notification condition exists.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
أعِد ما لم تموّله
The customer's side of the relief.
- Customer had recovered input VAT.
- It never paid the supplier.
- On notification, it reverses that input VAT.
- By the same amount as the relief.
يتوازن النظام
Relief is not a windfall.
- Supplier reclaims output VAT.
- Customer repays the input VAT.
- The FTA is kept whole.
- Notification links the two sides.
الأسئلة الشائعة
For customers with unpaid supplier invoices.
هل أعيد سداد ضريبة المدخلات إذا لم أدفع لمورّدي؟
Yes. If you recovered input VAT and are notified of the write-off, you must reduce your recoverable input tax by that amount.
ما الذي يستوجب التزامي؟
The supplier's notification to you of the amount written off.
ما المبلغ الذي أعكسه؟
The same VAT amount the supplier claims as bad debt relief.
هل يمكن أن تدير Exiloz كلا الجانبين؟
Yes. We handle the supplier claim and the customer adjustment correctly.
اضبط جانب العميل
Exiloz handles both the supplier claim and the customer's input-tax reversal.