{"id":31083,"date":"2026-08-21T03:30:46","date_gmt":"2026-08-21T01:30:46","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/a-customer-does-not-pay-their-invoice-how-can-you-write-it-off\/"},"modified":"2026-08-21T03:30:46","modified_gmt":"2026-08-21T01:30:46","slug":"a-customer-does-not-pay-their-invoice-how-can-you-write-it-off","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/a-customer-does-not-pay-their-invoice-how-can-you-write-it-off\/","title":{"rendered":"A customer does not pay their invoice: how can you write it off ?"},"content":{"rendered":"<p class=\"no-margin font-inter\">When a client does not pay their invoice, it can have a direct impact on your profit and cash flow.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">As a sole trader, it is essential to understand when and how to treat an unpaid invoice for tax purposes, as well as the possibilities for VAT recovery. We will explain everything in this article.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_8f3e42cb38\">\ud83d\udccc <b>1. An unpaid invoice is still considered income<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_80dca48f15\">\ud83d\udc49 <b>Basic principle : <\/b><\/h2>\n<p class=\"no-margin font-inter\">As soon as you issue an invoice for a sale or a service:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You create a receivable from your client<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">This receivable must be recorded as revenue and therefore as income in your accounts<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\u27a1\ufe0f This remains true even if the invoice is not paid.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0;border-radius: 6px;border-collapse: separate;border-spacing: 0\">\n<tbody>\n<tr>\n<td style=\"background-color: #feedaf80;padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\">\u26a0\ufe0f <b>Warning<\/b> \u26a0\ufe0f<br \/><b>The fact that the payment deadline has passed or that several reminders have been sent has no impact: the invoice remains taxable income as long as it is not treated otherwise.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 class=\"font-degular\" id=\"h_dcad5fe57c\">\u26a0\ufe0f <b>2. When payment becomes uncertain<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_071bb24211\">\ud83d\udc64 <b>Doubtful debtor: <\/b><\/h2>\n<p class=\"no-margin font-inter\">If you believe that your client may not pay:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">you can reclassify the invoice as a <b>doubtful receivable<\/b><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_46dd65dfb6\">\ud83e\uddfe Double-entry accounting: Value adjustment (provision)<\/h3>\n<p class=\"no-margin font-inter\">To avoid being taxed on uncertain income:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>you must record a value reduction on trade receivables <\/b>(you can ask your accountant to do this for you outside of Accountable)<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\ud83d\udc49 <b>This neutralizes the impact of the invoice on your result.<\/b><\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_857c557e43\">\ud83e\uddfe Simplified accounting (in Accountable):<\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">the value reduction must appear in a separate item <b>in your annual inventory<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_7ffaeb9ab4\">\u2705 <b>3. Conditions for tax deductibility<\/b><\/h1>\n<p class=\"no-margin font-inter\">For the loss to be accepted for tax purposes, several conditions must be met:<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\"><b>\u2714\ufe0f 1. Individualized receivable<\/b><br \/>It must relate to specific invoices; it cannot be a general estimate.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">\u2714\ufe0f <b>2. Proven probability of loss<\/b><br \/>You must be able to provide evidence:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>all reminders sent to the client<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>all formal notices (default notices)<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>all exchanges with the client<\/b><\/p>\n<\/li>\n<\/ul>\n<hr>\n<h1 class=\"font-degular\" id=\"h_26c70f91e5\">\ud83e\uddfe <b>4. Impact in your tax return (Personal Income Tax)<\/b><\/h1>\n<p class=\"no-margin font-inter\">If the receivable is considered irrecoverable, you may reduce your taxable profit.<br \/>\u200b<\/p>\n<p class=\"no-margin font-inter\">\ud83d\udc49 In that case, you must attach <b>statement 204.3 (see here).<\/b><\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_08a0b86815\">\ud83d\udcb8 <b>5. When the loss becomes definitive<\/b><\/h1>\n<p class=\"no-margin font-inter\">An invoice can be definitively deducted as a professional expense when the loss is:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>certain<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>definitive<\/b><\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-degular\" id=\"h_46da0941dd\">\ud83d\udccd <b>Examples<\/b>:<\/h2>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">your client has gone bankrupt<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">recovery has become impossible after several years of attempts<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">\ud83d\udc49 In this case, the invoice is definitively removed from your income.<\/p>\n<hr>\n<h1 class=\"font-degular\" id=\"h_32e02d9fd8\">\ud83d\udd04 <b>6. What about VAT?<\/b><\/h1>\n<h2 class=\"font-degular\" id=\"h_b2a9c65e82\">\ud83d\udcb0 <b>VAT recovery<\/b><\/h2>\n<p class=\"no-margin font-inter\">You can recover VAT already paid <b>in two cases:<\/b><\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_066b87c8ec\">\u2714\ufe0f Automatically<\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>in case of the client\u2019s bankruptcy<\/b><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_23a7339f3d\">\u2714\ufe0f Anticipated (before bankruptcy)<\/h3>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>if the invoice remains unpaid despite your actions<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>via your VAT return (boxes 62 or 64)<\/b><\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-degular\" id=\"h_7745cd1860\">\u26a0\ufe0f Mandatory conditions<\/h3>\n<p class=\"no-margin font-inter\">To recover VAT, you must:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>issue a credit note<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>prove your recovery actions:<\/b><\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>reminders<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>formal notice<\/b><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>actions taken<\/b><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0;border-radius: 6px;border-collapse: separate;border-spacing: 0\">\n<tbody>\n<tr>\n<td style=\"background-color: #d7efdc80;padding: 8px\">\n<p class=\"intercom-align-center no-margin font-inter\"><b>\ud83d\udca1 Practical advice:<\/b><\/p>\n<p class=\"intercom-align-center no-margin font-inter\"><b>It is recommended to seek confirmation from the tax authorities to ensure that your actions are sufficient to recover VAT.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h2 class=\"font-degular\" id=\"h_9a4953e803\">\ud83e\udde0 <b>Key takeaways : <\/b><\/h2>\n<p class=\"no-margin font-inter\"><b>\u2714\ufe0f An unpaid invoice remains income until it is properly treated<br \/>\u2714\ufe0f You can anticipate a loss via a value reduction<br \/>\u2714\ufe0f Final deduction requires a certain and proven loss<br \/>\u2714\ufe0f VAT is recoverable under strict conditions<br \/>\u2714\ufe0f Supporting documents are essential (keep everything). <\/b><br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<br \/>\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article explains how to proceed when one of your customers fails to pay their invoice so that your accounting remains in order.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[],"class_list":["post-31083","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A customer does not pay their invoice: how can you write it off ? 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