SKAT has assessed whether the regulatory 7 practices of bad debts on loans over 3,000 kr. Outside o

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S CAT has just issued a control signal published in SKM2014.645 the rules on deduction 7 of VAT on bad debts outside of bankruptcy, 7 creditors etc. clarified. TAX Thus it says that it is not a condition to make adjustment for losses 7 on claims over 3,000 kr. Outside of bankruptcy and creditors etc., That the claim is enforced, by an independent debt collection.
SKAT has assessed whether the regulatory 7 practices of bad debts on loans over 3,000 kr. Outside of bankruptcy and creditors etc. are accurately described in SKAT's legal guidance in relation to the practice change, which was announced in June 2010, see. SKM2010.380 and SKM2010.393.
It is SKAT's view that the text of the legal guidance concerning losses on claims over 3,000 kr., Can give rise to misunderstandings, since it looks as if it is a condition to make adjustment to the loss of a concrete assessment that the claim is enforced, by an independent debt collection. This is not the case.
SKAT has rewritten that section so that it now appears that it is not a condition to make adjustment to the loss of a concrete assessment of the claim is enforced, by an independent debt collection.
Companies that have failed to make regulation of losses on claims over 3,000 kr. Outside of bankruptcy and creditors etc., Where the claim is for a specific assessment to be lost even if the claim is not enforced, an independent collections agency may request resumption of the tax liability for the tax period in which the loss is identified.
The application for revision must be submitted to the tax either electronically (www.skat.dk) or sent to the Tax Centre Struer, Fabriksvej 13, 7600 Struer. The request shall indicate the name, address and company registration no., Including an itemized statement of the claim for refund.
The company must prove the statement for reimbursement through the relevant accounting records and other relevant documents supporting 7 that, in its view can help to substantiate the claim. In addition, the company must be able to demonstrate that the losses have been through a dunning procedure, which enables the loss was sustained.
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