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What happens if being in the special regimen of cash VAT, I set a direct debit on a client´s bank account and later on the client bounces back the bill? As it is well known, on the special regimen of cash VAT, the VAT is not due until the client pays the invoice or the bill. So considering that the client could bounce the bill debited in the following days, even weeks, is the VAT of that invoice due or as this bill is unpaid we can consider that the VAT is not due and therefore we don´t have to pay it to the Treasury?

The Tax Office has clarified recently that in these cases the VAT is due in the time of the payment into the bank account of the supplier and if the client-debtor bounces the bill then, you have the mechanisms that Law foresees to rectify the VAT either because you initiate legal actions against him or because the client-debtor goes into bankruptcy.

So watch out with the ways of getting paid from clients in this special regime.

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