Conditions for Relief
✅ VAT was accounted for and paid to NBR on the original supply
✅ The debt is more than 12 months overdue
✅ The debt has been written off in your accounts
✅ Reasonable steps to collect the debt have been taken
✅ The supplier and customer are not related parties
💰 How to Claim
Include the bad debt relief amount as a negative adjustment in Box 8 of your VAT return (adjustments to output tax). Keep documentation: original invoice, proof of write-off, evidence of collection attempts, and aging report. If the customer later pays, you must repay the relief.