IVA de facturas impagadas

If you are a self-employed worker and you usually work with third parties, it is very likely that at some point you have found yourself in the situation that you have not been paid an invoice, while you have presented it to the Tax Agency with its corresponding VAT percentage.

If so, you should know that the Treasury offers the opportunity to recover VAT on unpaid invoices through a rectifying invoice.

From AYCE Laborytax we are aware that there are many people who have had to face this situation, and who are completely unaware of the figure of rectifying invoices.

Today we take you out of doubts thanks to this article in which we tell you the basic steps to recover the VAT of invoices rectification of taxable base in cases of bankruptcy or uncoupportible credit.

These types of invoices do not follow the same identification series as ordinary invoices.

Requirements for recovering VAT on an unpaid invoice


First of all, it is important to know that, in order to recover VAT from an unpaid invoice, you must meet the following requirements:

  1. One year must have passed without collecting this invoice,or six months in the case of self-employed workers or SMEs whose volume of operations does not exceed 6,010,121.04 euros. Unpaid invoices must belong to customers who are in a situation of bankruptcy.
  2. The invoice will have to be recorded in both accounting and tax books. If you do not know how to do it, we recommend hiring an accounting advisor for companies.
  3. The recipient of the invoice must be a professional person or a company.
  4. The collection of the invoice must have been claimed by judicial means or by means of a notarial request.
  5. In case of clients who are in bankruptcy, a notarial or judicial claim is not necessary.

In case unpaid invoices meet this series of requirements, the following steps must be performed.

Procedures to recover VAT on uncharsed invoices


1 – Judicial or notarial claim of the invoice pending collection

A judicial or notarial claim must be filed for the payment of an unpaid invoice,during the following three months since the invoice can be considered as unpaid.

  • Notarial requirement:Here it would be enough to appear at the notary with all the information corresponding to the debt, the debtor and the creditor.
  • Injunction:The procedure varies depending on the amount of the debt. If it is less than EUR 250 000, a complaint may be made through a relatively efficient order for payment procedure. If the debt were to exceed this amount, an ordinary procedure would have to be initiated, which is slower and more costly.

2 – Submit a rectifying invoice

When submitting an amending invoice, a document is being submitted that corrects a number of errors in a previous invoice.

These types of invoices are further used to recover vat settlement of unpaid invoices.

For the rectifying invoice to be valid it must be titled as “Rectifying Invoice”,and make express reference to the original invoice, including the negative amount.

In the case at hand, it is an invoice for rectification of the taxable base in cases of bankruptcy or uncoated credit, the amount of which will be only that of the VAT quotas.

The deadline for its submission is three months from the six months or one year of the non-payment.

3 – Send the amending invoice to the Treasury

From the issuance of the rectifying invoice, you have a period of one month to communicate to the Treasury,the rectification by means of form 952,providing all the documentation of the file: invoice, restificacitva invoice, claim and proof of shipment to the client.

4 – Include the rectifying invoice in the quarterly form

You must also enter the amending invoice in the monthly or quarterly VAT settlement. In this way, you will recover the VAT, subtracting it from the amount to be paid or increasing the amount to be returned.



You already know the procedures necessary to recover VAT from unpaid invoices.

Therefore, if you have an invoice pending collection and you have already settled the corresponding VAT, do not hesitate to apply them.

As always, if you want to leave these procedures in the hands of specialists, contact AYCE Laborytax and we will offer you all the necessary advice so that you can recover what is yours.