Our offer is addressed to companies recording sales and settling VAT in the JPK_V7M declaration in the SAP system, which use the so-called bad debt relief.

The e-BadDebt solution is:

A report with many criteria for selecting documents potentially eligible for bad debt relief,

Automatic bad debt relief for overdue invoices,

Automatic verification of the payment status of invoices previously classified as bad debts,

Automatic write-off of bad debt relief for paid invoices,

Integration with the new JPK_V7 requirements, which entered into force on January 1, 2022 - postponing the documents required by the date scheme.

Why the e-BadDebt solution?

Thanks to e-BadDebt you get access to functions such as:

automatyzacja naliczania

Automation of the process of calculating and deducting bad debts


Compatibility with the requirements of the JPK_V7 structure

Ulga naliczona

Access to documents for which bad debt relief has been calculated


Access to documents for which the discount has been deducted (paid)

Wykluczyć kontrahenta

Possibility to exclude transactions / counterparties not subject to bad debt relief

Legal basis

Art. 89a. Tax correction in case of bad debt; Bad debt relief

The taxpayer may adjust the tax base and the tax due on the supply of goods or services in the territory of the country in the case of claims, the irrecoverability of which has been proven. The correction also applies to the tax base and the tax amount attributable to the part of the amount of the receivable, the irrecoverability of which has been made probable.

The irrecoverability of receivables is considered probable if the receivable has not been settled or disposed of in any form within 90 days from the date of its payment deadline specified in the contract or invoice.

Where, after the submission of the tax return, in which the adjustments referred to in paragraph 1 have been made 1, the receivable has been settled or disposed of in any form, the creditor is obliged to increase the tax base and the amount of tax payable in the settlement for the period in which the receivable was settled or disposed of. In the event of partial payment of the amount due, the tax base and the amount of tax due are increased in relation to this part.