8 August 2026 · Conditions
الشروط الأربعة للمطالبة
To claim VAT bad debt relief you must satisfy all four conditions: (1) the goods or services were supplied and output VAT was accounted for and paid; (2) the consideration has been written off in full or part as a bad debt in your accounts; (3) more than six months have passed since the date of supply; and (4) you have notified the customer of the amount written off. Missing any one means the claim fails.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
التوريد والشطب
The accounting must be right.
- Output VAT accounted for and paid.
- Invoice reported in a filed return.
- Debt written off in the accounts.
- Full or partial write-off both count.
الوقت والإشعار
Timing and the customer notice.
- More than 6 months since the supply.
- Notify the customer of the amount.
- Keep proof of notification.
- All four must be met together.
الأسئلة الشائعة
For checking you qualify.
كم عدد الشروط؟
Four, and all must be met: output VAT paid, debt written off, six months passed, and customer notified.
هل يُحتسب الشطب الجزئي؟
Yes. The consideration can be written off in full or in part.
ما الذي يبدأ الأشهر الستة؟
The date of supply on the original invoice.
هل يمكن أن تتحقق Exiloz من الشروط؟
Yes. We check each condition before you claim.
هل تستوفي الشروط الأربعة جميعها؟
Exiloz checks your unpaid invoices against all four conditions.