The window opens at six months or a year and shuts six months later.
VAT recoverable today
€210.00
Window to issue the adjustment
15 July 2026 to 15 January 2027
Last day to file the form
15 February 2027
Available windows to adjust and the four-year limit
If you take the six-month wait15 July 2026 to 15 January 2027
If you take the one-year wait15 January 2027 to 15 July 2027
Four-year limitnever binds on this route15 January 2030
  • Your turnover gives you both waiting periods: you can act between month 6 and month 18 by picking whichever option covers your date.
Other details: who owes you, your turnover and the VAT rate

Against a private individual the unpaid base must exceed €50.00. Until 2022 the minimum was €300.00.

Below €6,010,121.04 of turnover in the previous year, the waiting period of condition 1 may be six months or one year, at your choice.

Recovering VAT on an unpaid invoice by Calculadora Capital