Sta\u00adtu\u00adte of limi\u00adta\u00adti\u00adons at the end of the year: Secu\u00adre out\u00adstan\u00adding claims now<\/p>\n\n\n\n
Many busi\u00adnesses have invoices on their out\u00adstan\u00adding items list that have been awai\u00adting pay\u00adment for some time. The cus\u00adto\u00admer has clai\u00admed the\u00adre are defects, asked for a defer\u00adral, or sim\u00adply fai\u00adled to respond. As long as no one takes any action, the limi\u00adta\u00adti\u00adon peri\u00adod con\u00adti\u00adnues to run in the back\u00adground. At mid\u00adnight on 31 Decem\u00adber 2026, the limi\u00adta\u00adti\u00adon peri\u00adod will expi\u00adre for most claims ari\u00adsing in 2023.<\/p>\n\n\n\n
Many busi\u00adness owners assu\u00adme that sen\u00adding a remin\u00adder will extend the limi\u00adta\u00adti\u00adon peri\u00adod. This is a mis\u00adcon\u00adcep\u00adti\u00adon. We explain when claims beco\u00adme time-bar\u00adred, which steps actual\u00adly halt the run\u00adning of the limi\u00adta\u00adti\u00adon peri\u00adod, and what this means for VAT and the annu\u00adal accounts.<\/p>\n\n\n\n
Most claims for pay\u00adment by busi\u00adnesses are sub\u00adject to the stan\u00addard limi\u00adta\u00adti\u00adon peri\u00adod of three years (Sec\u00adtion 195 of the Ger\u00adman Civil Code (BGB)). The\u00adse include purcha\u00adse pri\u00adces, remu\u00adne\u00adra\u00adti\u00adon for work per\u00adfor\u00admed, fees and rent. The limi\u00adta\u00adti\u00adon peri\u00adod does not, as a rule, com\u00admence on the invoice date, but at the end of the year in which the cla\u00adim aro\u00adse and the cre\u00addi\u00adtor was awa\u00adre of the deb\u00adtor and the cir\u00adcum\u00ads\u00adtances giving rise to the cla\u00adim, or should have been awa\u00adre of them had it not been for gross negli\u00adgence (Sec\u00adtion 199(1) of the Ger\u00adman Civil Code (BGB)).<\/p>\n\n\n\n
An exam\u00adp\u00adle: An invoice for a deli\u00advery in March 2023 was due in April 2023. The limi\u00adta\u00adti\u00adon peri\u00adod beg\u00adins on 31 Decem\u00adber 2023 and ends three years later, at the clo\u00adse of 31 Decem\u00adber 2026. The same cut-off date appli\u00ades to an invoice that beca\u00adme due in Decem\u00adber 2023. All claims from a given year the\u00adr\u00ade\u00adfo\u00adre beco\u00adme time-bar\u00adred at the same time.<\/p>\n\n\n\n
If, in excep\u00adtio\u00adnal cir\u00adcum\u00ads\u00adtances, the cre\u00addi\u00adtor is una\u00adwa\u00adre of their cla\u00adim through no gross negli\u00adgence, the start\u00ading point is defer\u00adred. Howe\u00adver, regard\u00adless of whe\u00adther the cre\u00addi\u00adtor is awa\u00adre of the cla\u00adim, claims beco\u00adme time-bar\u00adred at the latest ten years after they ari\u00adse (Sec\u00adtion 199(4) of the Ger\u00adman Civil Code (BGB)), cal\u00adcu\u00adla\u00adted to the day.<\/p>\n\n\n\n
A pay\u00adment remin\u00adder or demand for pay\u00adment, even if sent by regis\u00adtered post, has no effect on the limi\u00adta\u00adti\u00adon peri\u00adod. It mere\u00adly results in the deb\u00adtor being in default (Sec\u00adtion 286 of the Ger\u00adman Civil Code (BGB)). In com\u00admer\u00adcial dealings bet\u00adween busi\u00adnesses, default occurs in any case no later than 30 days after the due date and receipt of the invoice.<\/p>\n\n\n\n
Nevert\u00adhel\u00adess, late pay\u00adment does have a value. Cre\u00addi\u00adtors may char\u00adge inte\u00adrest on over\u00addue pay\u00adments at a rate of nine per\u00adcen\u00adta\u00adge points abo\u00adve the base rate for claims against other busi\u00adnesses (Sec\u00adtion 288(2) of the Ger\u00adman Civil Code (BGB)), and five per\u00adcen\u00adta\u00adge points abo\u00adve the base rate for claims against con\u00adsu\u00admers. Sin\u00adce 1 July 2026, the base rate has stood at 1.52 per cent, mea\u00adning that the inte\u00adrest on arre\u00adars in B2B tran\u00adsac\u00adtions is 10.52 per cent. In addi\u00adti\u00adon, the\u00adre is a flat-rate char\u00adge of 40 euros per cla\u00adim, which is set off against any sub\u00adse\u00adquent legal cos\u00adts (Sec\u00adtion 288(5) of the Ger\u00adman Civil Code (BGB)). None of this affects the limi\u00adta\u00adti\u00adon peri\u00adod. On the con\u00adtra\u00adry: the inte\u00adrest beco\u00admes time-bar\u00adred tog\u00ade\u00adther with the prin\u00adci\u00adpal cla\u00adim, even if it accrued at a later date (Sec\u00adtion 217 of the Ger\u00adman Civil Code (BGB)).<\/p>\n\n\n\n
The Act distin\u00adgu\u00adis\u00adhes bet\u00adween two effects. The Inhi\u00adbi\u00adti\u00adon<\/strong> The time limit remains in force. The peri\u00adod during which the time limit is sus\u00adpen\u00added is not coun\u00adted; after that, the time limit con\u00adti\u00adnues to run. The A fresh start<\/strong> sets the dead\u00adline to zero; the three years start again from the very begin\u00adning, to the day, not just at the end of the year.<\/p>\n\n\n\n A court order for pay\u00adment is the most com\u00admon means of secu\u00adring a cla\u00adim befo\u00adre the end of the year. Ser\u00advice of such an order sus\u00adpends the limi\u00adta\u00adti\u00adon peri\u00adod (Sec\u00adtion 204(1)(3) of the Ger\u00adman Civil Code (BGB)). For appli\u00adcants based in Schles\u00adwig-Hol\u00adstein, the Schles\u00adwig Local Court is the com\u00adpe\u00adtent court for debt coll\u00adec\u00adtion pro\u00adcee\u00addings. Busi\u00adnesses can com\u00adple\u00adte the appli\u00adca\u00adti\u00adon them\u00adsel\u00adves via the online-mahnantrag.de por\u00adtal. Howe\u00adver, wit\u00adhout an online ID func\u00adtion or a qua\u00adli\u00adfied elec\u00adtro\u00adnic signa\u00adtu\u00adre, the appli\u00adca\u00adti\u00adon will only be gene\u00adra\u00adted the\u00adre as a bar\u00adcode form, which must be prin\u00adted out, signed and sent by post to the court respon\u00adsi\u00adble for debt coll\u00adec\u00adtion. The dead\u00adline is then deter\u00admi\u00adned by the date the paper form is recei\u00adved by the Local Court, not by when it was com\u00adple\u00adted on screen. Soli\u00adci\u00adtors sub\u00admit pay\u00adment order appli\u00adca\u00adti\u00adons electronically.<\/p>\n\n\n\n The timing is cru\u00adcial: the stay takes effect as soon as the appli\u00adca\u00adti\u00adon is recei\u00adved by the court, pro\u00advi\u00added the order for pay\u00adment is sub\u00adse\u00adquent\u00adly ser\u00adved \u201eshort\u00adly\u201c (Sec\u00adtion 167 of the Code of Civil Pro\u00adce\u00addu\u00adre). An appli\u00adca\u00adti\u00adon recei\u00adved by the court befo\u00adre mid\u00adnight on 31 Decem\u00adber can the\u00adr\u00ade\u00adfo\u00adre still save the cla\u00adim. Howe\u00adver, no one should rely on this. In prac\u00adti\u00adce, three mista\u00adkes regu\u00adlar\u00adly result in the cla\u00adim being lost:<\/p>\n\n\n\n A legal action also sus\u00adpends the limi\u00adta\u00adti\u00adon peri\u00adod (Sec\u00adtion 204(1)(1) of the Ger\u00adman Civil Code (BGB)). This is a sui\u00adta\u00adble cour\u00adse of action if the deb\u00adtor has alre\u00ada\u00addy dis\u00adpu\u00adted the cla\u00adim and an objec\u00adtion to a pay\u00adment order is to be expec\u00adted in any case. Sin\u00adce 1 Janu\u00adary 2026, local courts have had juris\u00addic\u00adtion over claims up to 10,000 euros; pre\u00advious\u00adly, the limit was 5,000 euros. The\u00adre is no requi\u00adre\u00adment to be repre\u00adsen\u00adted by a soli\u00adci\u00adtor in the\u00adse proceedings.<\/p>\n\n\n\n If the cre\u00addi\u00adtor and deb\u00adtor are nego\u00adtia\u00adting the cla\u00adim, the limi\u00adta\u00adti\u00adon peri\u00adod is sus\u00adpen\u00added until one par\u00adty refu\u00adses to con\u00adti\u00adnue the nego\u00adtia\u00adti\u00adons. The\u00adre\u00adaf\u00adter, the limi\u00adta\u00adti\u00adon peri\u00adod beg\u00adins to run no ear\u00adlier than three months later (Sec\u00adtion 203 of the Ger\u00adman Civil Code (BGB)). Case law inter\u00adprets \u2018nego\u00adtia\u00adti\u00adons\u2019 broad\u00adly: any exch\u00adan\u00adge regar\u00adding the cla\u00adim in which the deb\u00adtor does not imme\u00addia\u00adte\u00adly reject it is suf\u00adfi\u00adci\u00adent. The catch lies at the end. If the dis\u00adcus\u00adsions peter out, the sus\u00adpen\u00adsi\u00adon ends at the point in time when the next step would have been expec\u00adted. In the event of a dis\u00adpu\u00adte, the cre\u00addi\u00adtor must pro\u00adve the start and dura\u00adti\u00adon of the nego\u00adtia\u00adti\u00adons. Nego\u00adtia\u00adti\u00adons are the\u00adr\u00ade\u00adfo\u00adre only of limi\u00adt\u00aded use as a safe\u00adguard at the turn of the year.<\/p>\n\n\n\n If the deb\u00adtor ack\u00adnow\u00adled\u00adges the cla\u00adim, the limi\u00adta\u00adti\u00adon peri\u00adod starts afresh (Sec\u00adtion 212(1)(1) of the Ger\u00adman Civil Code (BGB)). Such ack\u00adnow\u00adled\u00adge\u00adment may be made express\u00adly, for exam\u00adp\u00adle in a signed state\u00adment of account or an inst\u00adal\u00adment pay\u00adment agree\u00adment. Howe\u00adver, it may also be impli\u00aded by a par\u00adti\u00adal pay\u00adment, an inte\u00adrest pay\u00adment or the pro\u00advi\u00adsi\u00adon of secu\u00adri\u00adty. Anyo\u00adne agre\u00ade\u00ading an inst\u00adal\u00adment plan with a cus\u00adto\u00admer wil\u00adling to pay should express\u00adly sta\u00adte in the agree\u00adment that the total cla\u00adim is acknowledged.<\/p>\n\n\n\n Two points are often over\u00adloo\u00adked. The ack\u00adnow\u00adled\u00adge\u00adment must be made befo\u00adre the limi\u00adta\u00adti\u00adon peri\u00adod expi\u00adres; a cla\u00adim that has alre\u00ada\u00addy beco\u00adme time-bar\u00adred is not revi\u00adved as a result. And the new limi\u00adta\u00adti\u00adon peri\u00adod runs to the day: if the cus\u00adto\u00admer signs a state\u00adment of account on 15 Novem\u00adber 2026, the cla\u00adim beco\u00admes time-bar\u00adred at the end of 15 Novem\u00adber 2029.<\/p>\n\n\n\n Cre\u00addi\u00adtors and deb\u00adtors may agree that the limi\u00adta\u00adti\u00adon peri\u00adod shall com\u00admence at a later date (Sec\u00adtion 202 of the Ger\u00adman Civil Code (BGB)). Simi\u00adlar\u00adly, the deb\u00adtor may decla\u00adre that they will wai\u00adve the defence of the limi\u00adta\u00adti\u00adon peri\u00adod for a spe\u00adci\u00adfic peri\u00adod. This may be con\u00adside\u00adred whe\u00adre an ami\u00adca\u00adble sett\u00adle\u00adment is fore\u00adseeable and neither par\u00adty wis\u00adhes to incur court cos\u00adts at this stage. The wai\u00adver should be set out in wri\u00adting and spe\u00adci\u00adfy a spe\u00adci\u00adfic end date.<\/p>\n\n\n\n A cla\u00adim that is time-bar\u00adred does not lap\u00adse. Howe\u00adver, the deb\u00adtor may refu\u00adse to pay (Sec\u00adtion 214 of the Ger\u00adman Civil Code (BGB)). The deb\u00adtor must, howe\u00adver, rai\u00adse this defence them\u00adsel\u00adves; the court does not exami\u00adne the limi\u00adta\u00adti\u00adon peri\u00adod of its own moti\u00adon. If the deb\u00adtor pays despi\u00adte the cla\u00adim being time-bar\u00adred, they can\u00adnot recla\u00adim the money.<\/p>\n\n\n\n The\u00adre is one loopho\u00adle: even in the case of a cla\u00adim that is time-bar\u00adred, the cre\u00addi\u00adtor may still set it off if the claims were in balan\u00adce at a time when the creditor\u2019s cla\u00adim was not yet time-bar\u00adred (Sec\u00adtion 215 of the Ger\u00adman Civil Code (BGB)). This is rele\u00advant in ongo\u00ading busi\u00adness rela\u00adti\u00adonships invol\u00adving recipro\u00adcal invoices.<\/p>\n\n\n\n An unpaid invoice is not just a cash-flow pro\u00adblem. It can also cost you money in tax if nobo\u00addy takes action in time.<\/p>\n\n\n\n Busi\u00adnesses that account for VAT on the basis of agreed fees (dee\u00admed taxa\u00adti\u00adon) have alre\u00ada\u00addy paid the VAT on an invoice to the tax office, even if the cus\u00adto\u00admer has never paid. If the con\u00adside\u00adra\u00adti\u00adon beco\u00admes irre\u00adco\u00advera\u00adble, the VAT must be adjus\u00adted (Sec\u00adtion 17(2)(1) of the Ger\u00adman VAT Act (UStG)). It then redu\u00adces the VAT for the advan\u00adce return peri\u00adod in which the irre\u00adco\u00advera\u00adbi\u00adli\u00adty occurs.<\/p>\n\n\n\n \u2018Uncoll\u00adec\u00adti\u00adble\u2019 does not mean that the deb\u00adtor must be insol\u00advent. It is suf\u00adfi\u00adci\u00adent if the cla\u00adim can\u00adnot be enforced for the fore\u00adseeable future, for exam\u00adp\u00adle becau\u00adse the cus\u00adto\u00admer dis\u00adpu\u00adtes it on sub\u00adstan\u00adti\u00adve grounds and refu\u00adses to pay. A mere delay in pay\u00adment, on the other hand, is not suf\u00adfi\u00adci\u00adent, nor is an agreed inst\u00adal\u00adment plan. As a gene\u00adral rule, the cla\u00adim is likely to be uncoll\u00adec\u00adti\u00adble at the latest when the deb\u00adtor invo\u00adkes the limi\u00adta\u00adti\u00adon period.<\/p>\n\n\n\n The timing is important. The adjus\u00adt\u00adment must be made for the peri\u00adod in which the debt beco\u00admes irre\u00adco\u00advera\u00adble. The\u00adre is no opti\u00adon in this mat\u00adter. Anyo\u00adne wis\u00adhing to make the adjus\u00adt\u00adment years later may lose the right to do so if, under pro\u00adce\u00addu\u00adral law, the rele\u00advant year can no lon\u00adger be amen\u00added. If the cus\u00adto\u00admer does pay at a later date, the VAT must be paid again.<\/p>\n\n\n\n This pro\u00adblem does not ari\u00adse under the cash basis of taxa\u00adti\u00adon based on con\u00adside\u00adra\u00adti\u00adon recei\u00adved (Sec\u00adtion 20 of the Ger\u00adman Value Added Tax Act (UStG)). In that case, VAT only beco\u00admes char\u00adgeable upon payment.<\/p>\n\n\n\n Com\u00adpa\u00adnies pre\u00adpa\u00adring finan\u00adcial state\u00adments must wri\u00adte down doubtful debts in their annu\u00adal accounts. Under com\u00admer\u00adcial law, the strict lower-of-cost-or-mar\u00adket prin\u00adci\u00adple appli\u00ades to receiv\u00ada\u00adbles; irre\u00adco\u00advera\u00adble debts must be writ\u00adten off in full. The net amount is writ\u00adten off, and VAT is adjus\u00adted in accordance with Sec\u00adtion 17 of the Ger\u00adman VAT Act (UStG). For tax pur\u00adpo\u00adses, a par\u00adti\u00adal wri\u00adte-down is per\u00admit\u00adted if the impair\u00adment is expec\u00adted to be per\u00adma\u00adnent (Sec\u00adtion 6(1)(2) of the Inco\u00adme Tax Act (EStG)). The enforcea\u00adbi\u00adli\u00adty of the cla\u00adim and any impen\u00adding limi\u00adta\u00adti\u00adon peri\u00adod must the\u00adr\u00ade\u00adfo\u00adre be taken into account when pre\u00adpa\u00adring the annu\u00adal accounts.<\/p>\n\n\n\n Anyo\u00adne who cal\u00adcu\u00adla\u00adtes their pro\u00adfit using the cash basis method has never paid tax on the out\u00adstan\u00adding pay\u00adment as inco\u00adme. The non-pay\u00adment the\u00adr\u00ade\u00adfo\u00adre has no effect on the pro\u00adfit. Court and legal fees incur\u00adred in enfor\u00adcing busi\u00adness claims are busi\u00adness expen\u00adses in both cases.<\/p>\n\n\n\n Whe\u00adther a receiva\u00adble can still be reco\u00adver\u00aded is a legal ques\u00adti\u00adon. The cost of its wri\u00adte-off is a tax issue. In many busi\u00adnesses, the\u00adse two issues are dealt with sepa\u00adra\u00adte\u00adly, and the VAT adjus\u00adt\u00adment is not made until years later \u2013 or not at all.<\/p>\n\n\n\n Ina Ree\u00adse is a soli\u00adci\u00adtor, a spe\u00adcia\u00adlist in tax law and a tax advi\u00adser. As part of our Debt manage\u00adment<\/a> We check which claims are due to beco\u00adme time-bar\u00adred at the end of the year, app\u00adly for orders for pay\u00adment and con\u00adti\u00adnue the pro\u00adcee\u00addings through to enforce\u00adment. For claims that can no lon\u00adger be reco\u00adver\u00aded, we cla\u00adri\u00adfy, as part of our Tax advice<\/a> VAT adjus\u00adt\u00adments and depre\u00adcia\u00adti\u00adon. We deal with gene\u00adral issues rela\u00adting to con\u00adtracts and pay\u00adment claims in the gene\u00adral civil law<\/a>.<\/p>\n\n\n\n No. A remin\u00adder places the deb\u00adtor in default, but does not sus\u00adpend the limi\u00adta\u00adti\u00adon peri\u00adod. To do so, a pay\u00adment order, legal pro\u00adcee\u00addings, docu\u00admen\u00adted nego\u00adtia\u00adti\u00adons, an ack\u00adnow\u00adled\u00adge\u00adment by the deb\u00adtor or an agree\u00adment regar\u00adding the limi\u00adta\u00adti\u00adon peri\u00adod is required.<\/p>\n\n\n\n In prin\u00adci\u00adple, yes. If the appli\u00adca\u00adti\u00adon is recei\u00adved by the court hand\u00adling the order for pay\u00adment by mid\u00adnight and the order for pay\u00adment is sub\u00adse\u00adquent\u00adly ser\u00adved prompt\u00adly, the sus\u00adpen\u00adsi\u00adon of the limi\u00adta\u00adti\u00adon peri\u00adod appli\u00ades retroac\u00adtively from the date of receipt. An appli\u00adca\u00adti\u00adon with a bar\u00adcode sent by post must have rea\u00adched the Schles\u00adwig Local Court by then. If the appli\u00adca\u00adti\u00adon con\u00adta\u00adins errors or the cla\u00adim is not cle\u00adar\u00adly spe\u00adci\u00adfied, the\u00adre will be no time left to cor\u00adrect it. We recom\u00admend sub\u00admit\u00adting appli\u00adca\u00adti\u00adons by the begin\u00adning of December.<\/p>\n\n\n\n The court fee is based on the amount of the cla\u00adim. It amounts to half the fee spe\u00adci\u00adfied in the Court Cos\u00adts Act, sub\u00adject to a mini\u00admum of 38 euros. The cos\u00adts of the order for pay\u00adment pro\u00adcee\u00addings are included in the order for pay\u00adment and are to be bor\u00adne by the deb\u00adtor if the cla\u00adim is valid.<\/p>\n\n\n\n Under the accru\u00adal basis of taxa\u00adti\u00adon, VAT ari\u00adses when the sup\u00adp\u00adly is made and must be paid initi\u00adal\u00adly. If the debt beco\u00admes irre\u00adco\u00advera\u00adble, the VAT can and must be adjus\u00adted. Under the cash basis of taxa\u00adti\u00adon, VAT only ari\u00adses upon payment.<\/p>\n\n\n\n Do you have any out\u00adstan\u00adding debts from 2023?<\/strong> During an initi\u00adal con\u00adsul\u00adta\u00adti\u00adon las\u00adting around 15 minu\u00adtes, we will estab\u00adlish which claims are at risk and what still needs to be done befo\u00adre the end of the year. Get in touch now<\/a><\/p>\n\n\n\n On 31 Decem\u00adber 2026, many out\u00adstan\u00adding invoices that fell due in 2023 will beco\u00adme time-bar\u00adred. Sen\u00adding a remin\u00adder will not extend the time limit. We explain what real\u00adly helps and what you need to bear in mind regar\u00adding VAT.<\/p>","protected":false},"author":1,"featured_media":1572,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[383,384,381,385,256,252,257,255,386,254,253,382],"class_list":["post-1562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-faellige-forderungen","tag-faellige-forderungen-verjaehren","tag-forderungen-verjaehren","tag-forderungen-verjaehren-meist","tag-forderungsausfall-umsatzsteuer","tag-mahnbescheid-verjaehrung","tag-mahngericht-schleswig","tag-regelverjaehrung-drei-jahre","tag-verjaehren-meist","tag-verjaehrung-31-12-2026","tag-verjaehrung-hemmen","tag-verjaehrung-tatsaechlich"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/comments?post=1562"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":1564,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/posts\/1562\/revisions\/1564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media\/1572"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/en\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}The order for payment<\/h3>\n\n\n\n
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The claim<\/h3>\n\n\n\n
Negotiations<\/h3>\n\n\n\n
Acknowledgement and advance payment<\/h3>\n\n\n\n
Waiver of the limitation period<\/h3>\n\n\n\n
What applies after 31 December<\/h2>\n\n\n\n
Tax implications of outstanding and time-barred claims<\/h2>\n\n\n\n
VAT: paid, but never received<\/h3>\n\n\n\n
Balance sheet and income statement<\/h3>\n\n\n\n
Checklist for the coming weeks<\/h2>\n\n\n\n
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Legal and tax services under one roof<\/h2>\n\n\n\n
Frequently asked questions about the limitation period<\/h2>\n\n\n\n
Is a reminder sent by registered post sufficient to stop the limitation period from running?<\/h3>\n\n\n\n
Can I still apply for a payment order on 31 December?<\/h3>\n\n\n\n
How much does a payment order cost?<\/h3>\n\n\n\n
Do I have to pay VAT on an invoice that was never paid?<\/h3>\n\n\n\n
In summary<\/h2>\n\n\n\n
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Sources<\/h3>\n\n\n\n
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