VAT Guidelines for Bad Debt Relief claims
David Farrugia
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12 February, 2015
Guidelines for Bad Debt Relief claims (hereinafter referred to as the “Guidelines”) were issued recently by the VAT Department in terms of the provisions of the Tenth Schedule of the VAT Act (Cap. 406 of the Laws of Malta).
The Guidelines provide the relevant conditions and procedures that must be followed to claim Bad Debt Relief as aforesaid, including the method to be adopted for the calculation of the claim. The Guidelines also clarify other practical issues that may arise when claiming Bad Debt Relief for VAT purposes. For further information kindly click here.
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