{"id":11066,"date":"2026-07-07T13:51:38","date_gmt":"2026-07-07T11:51:38","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=11066"},"modified":"2026-07-07T14:01:25","modified_gmt":"2026-07-07T12:01:25","slug":"overdue-invoice-part-two","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/overdue-invoice-part-two\/","title":{"rendered":"Overdue Invoice \u2013 Part Two"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_8509\" style=\"width: 310px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-8509\" loading=\"lazy\" class=\"wp-image-8509 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/08\/Marcel_foto-bio-1.jpg\" alt=\"\" width=\"244\" height=\"270\" \/><p id=\"caption-attachment-8509\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong>Ing. Marcel Mur\u00e1ni, LL.M.<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<div>\n<h2><span style=\"color: #088770;\">Overdue Receivables from an Accounting, Tax, and Procedural Perspective<\/span><\/h2>\n<div>\n<p>In the first part of this article, we looked at what a company can do when a client fails to pay an invoice. The key is to review the documentation, communicate professionally, and establish processes that help protect cash flow.<\/p>\n<p>However, when a receivable remains unpaid for an extended period, the issue takes on a broader dimension. It is no longer just about reminders or communication with the customer. Attention shifts to <a href=\"https:\/\/www.emineopartners.sk\/en\/accounting\/\">accounting<\/a>, <a href=\"https:\/\/www.emineopartners.sk\/en\/tax-advisory\/\">taxation<\/a>, VAT, the quality of supporting documentation, e-invoicing, and, in some cases, legal action.<\/p>\n<\/div>\n<h3><span style=\"color: #088770;\">The Accounting and Tax Perspective<\/span><\/h3>\n<div>\n<p>When dealing with older receivables, companies need to consider both accounting and tax implications. Businesses should monitor how long a receivable has been overdue, assess whether it is considered risky, determine whether it may be statute-barred, and evaluate whether it meets the conditions for creating an allowance for doubtful accounts.<\/p>\n<p>An allowance does not mean that the company stops pursuing the receivable. Rather, it reflects in the accounting records the risk that the debt may not be recovered in full\u2014or at all.<\/p>\n<p>The tax treatment of a receivable depends on meeting specific legal requirements. For this reason, companies should maintain complete documentation, be able to demonstrate the origin of the receivable, and monitor its status on an ongoing basis.<\/p>\n<\/div>\n<\/div>\n<p><strong style=\"color: #008773; font-size: 16px;\"><img loading=\"lazy\" class=\"alignnone wp-image-11069 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners-1536x864.jpg 1536w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2026\/07\/2pohladavky-po-splatnosti-emineo-partners-200x113.jpg 200w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/p>\n<div>\n<h3><span style=\"color: #088770;\">VAT and Bad Debts<\/span><\/h3>\n<div>\n<p>If a company is a VAT payer and has already remitted VAT on an invoice that remains unpaid, it may, under certain conditions, be entitled to adjust the taxable amount for a bad debt. However, this is not an automatic step for every overdue invoice.<\/p>\n<p>Each situation must be assessed individually. Factors include the recipient of the invoice, the nature of the supplied goods or services, whether the transaction was domestic, the amount of the receivable, the length of the overdue period, and the actions already taken against the debtor.<\/p>\n<p>Here again, the quality of data and supporting documentation is crucial. If a company lacks visibility over invoices, due dates, and communication with customers, the accounting and tax assessment becomes significantly more complicated.<\/p>\n<\/div>\n<\/div>\n<h3><span style=\"color: #088770;\">E-Invoicing and Receivables: Why They Are Connected<\/span><\/h3>\n<div>\n<div>\n<p><a href=\"https:\/\/www.emineopartners.sk\/en\/e-invoice-is-coming-to-slovakia\/\">E-invoicing<\/a> is often seen merely as a new regulatory requirement. In reality, it also represents a change in the way businesses manage invoice data.<\/p>\n<p>Structured electronic invoices can help companies process information more efficiently, gain better visibility over issued and received invoices, and integrate invoice data with accounting and internal systems. This also plays an important role in the management of overdue receivables.<\/p>\n<p>When invoicing processes are properly set up, companies can identify overdue invoices more quickly, determine who is responsible for follow-up actions, and access supporting documents more easily. Preparing for e-invoicing is therefore not just a technical matter\u2014it is also an opportunity to improve invoicing practices, documentation management, and internal processes.<\/p>\n<p>EMINEO PARTNERS has already discussed this topic in the podcast<a href=\"https:\/\/www.emineopartners.sk\/e-faktura-co-nas-caka-od-1-1-2027\/\"> <strong>\u201cE-Invoicing: What Awaits Us from 1 January 2027.\u201d<\/strong><\/a> If your company is preparing for this change, we recommend focusing not only on the technical aspects of issuing and receiving invoices, but also on how invoice data can support receivables management and cash flow control.<\/p>\n<\/div>\n<\/div>\n<div>\n<h3><span style=\"color: #088770;\">When Legal Action Makes Sense<\/span><\/h3>\n<div>\n<p>If a customer remains unresponsive, the receivable is significant, or there is a risk that payment delays will continue, it may be time to consider further action. Possible options include a formal demand letter, an instalment agreement, set-off arrangements, assignment of the receivable, or legal proceedings.<\/p>\n<p>It is important not to wait too long. Time plays a critical role not only from a cash flow perspective, but also with regard to limitation periods, the availability of evidence, and the range of available recovery options.<\/p>\n<p>At EMINEO PARTNERS, we can also assist clients with the legal assessment of their situation. When reviewing receivables, we look beyond accounting and tax considerations and focus on identifying a practical, proportionate, and defensible course of action. This may include drafting a formal demand letter, preparing an instalment agreement, or evaluating further debt recovery options.<\/p>\n<\/div>\n<h3><span style=\"color: #088770;\">Why Receivables Should Not Be Reviewed Only at Year-End<\/span><\/h3>\n<div>\n<p>If overdue receivables are reviewed only during the annual financial closing process or when preparing the tax return, companies may discover problems too late. By that point, recoverability may have deteriorated, cash flow may have suffered, and records of communication with the customer may be incomplete.<\/p>\n<div>\n<p>A more effective approach is to manage receivables continuously throughout the year. This can be supported by regular reporting, clear responsibility assignments, defined reminder procedures, and easy access to relevant documentation.<\/p>\n<\/div>\n<div>\n<h3><span style=\"color: #088770;\"><strong>Conclusion<\/strong><\/span><\/h3>\n<div>\n<p>Overdue receivables are not merely a debt collection issue. They are an integral part of a company\u2019s financial management. They influence cash flow, <a href=\"https:\/\/www.emineopartners.sk\/en\/accounting\/\">accounting<\/a>, <a href=\"https:\/\/www.emineopartners.sk\/en\/tax-advisory\/\">taxation<\/a>, VAT obligations, and business relationships.<\/p>\n<p>They are also closely linked to the way a company manages invoicing, documentation, and internal processes. With the introduction of e-invoicing, the quality and availability of invoice data will become even more important.<\/p>\n<p>At EMINEO PARTNERS, we approach receivables not only from an accounting perspective but also from a practical business standpoint. We help clients establish processes that provide better financial oversight, support e-invoicing readiness, and enable them to address risks before they develop into more serious problems.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><span style=\"color: #999999;\">The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;5930&#8243; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; advanced_gradient_angle=&#8221;0&#8243; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;8504&#8243; image_size=&#8221;medium&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;padding-1-percent&#8221; column_padding_position=&#8221;left&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][divider line_type=&#8221;No Line&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2 style=\"text-align: left;\">Consultation on this topic<\/h2>\n[\/vc_column_text][vc_column_text]\n<ul>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Consultation with a tax advisor<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">60-minute consultation (in-person meeting or online)<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"color: #d4d4d4;\">Individual analysis of your situation<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner content_placement=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; advanced_gradient_angle=&#8221;0&#8243; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]\n<h5 style=\"text-align: left;\">Discounted price: \u20ac150<\/h5>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][nectar_btn size=&#8221;jumbo&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;default_arrow&#8221; text=&#8221;I\u2019m interested&#8221; url=&#8221;https:\/\/www.emineopartners.sk\/en\/danovy-poradca-akcia_en\/&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25&#8243; custom_height_phone=&#8221;5&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]\n<h3><span style=\"color: #088770;\"><strong>Article summary<\/strong><\/span><\/h3>\n<div>In the second part of our receivables series, we examine overdue receivables from accounting, tax, and procedural perspectives. Long-outstanding receivables can affect a company\u2019s tax base, VAT obligations, and internal reporting. They are also closely connected to how a business manages its invoicing processes and prepares for e-invoicing. In this article, we explain why maintaining high-quality data, proper documentation, and clear procedures is essential\u2014not only for effective receivables management but also when considering further legal action.<\/div>\n<h3><span style=\"color: #088770;\"><strong>FAQ<\/strong><\/span><\/h3>\n<h5>Can an unpaid invoice have tax implications?<\/h5>\n<p>Yes. Overdue receivables can have both accounting and tax consequences, for example in connection with allowances for doubtful accounts or the assessment of bad debts.<\/p>\n<h5>What is an allowance for a receivable?<\/h5>\n<p>An allowance reflects the risk that a receivable may not be recovered in full or at all. It does not mean that the company is abandoning its claim.<\/p>\n<h5>Can VAT be adjusted on an unpaid invoice?<\/h5>\n<p>Under certain conditions, a VAT payer may be entitled to adjust the taxable amount in respect of a bad debt. However, this is not an automatic process for every unpaid invoice.<\/p>\n<h5>How does e-invoicing relate to receivables management?<\/h5>\n<p>E-invoicing helps companies manage invoice data more systematically. When invoices are digitally processed and integrated with accounting systems, businesses gain better visibility over due dates, overdue invoices, and follow-up actions.<\/p>\n<h5>When should a company consider legal action?<\/h5>\n<p>If the customer is unresponsive, the receivable is significant, or there is a risk of continued payment delays, it may be appropriate to consider a formal demand letter or other legal measures.<\/p>\n<h5>Can EMINEO PARTNERS help with e-invoicing preparation?<\/h5>\n<p>Yes. EMINEO PARTNERS provides both advisory and practical support for e-invoicing implementation, helping companies prepare their processes, accounting systems, and internal procedures for the changes expected from 2027 onward.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221;&#8230;<\/p>\n","protected":false},"author":6,"featured_media":11069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[29,246,1,52,53,30],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Overdue Receivables: Taxes, VAT and E-Invoicing<\/title>\n<meta name=\"description\" content=\"Older receivables can affect accounting, taxes and VAT. 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