{"id":5326,"date":"2021-05-04T08:11:00","date_gmt":"2021-05-04T06:11:00","guid":{"rendered":"https:\/\/www.gestioncreditexpert.com\/certificate-of-uncollectibility-everything-you-need-to-know\/"},"modified":"2026-06-25T15:19:29","modified_gmt":"2026-06-25T13:19:29","slug":"certificate-of-uncollectibility-everything-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/","title":{"rendered":"Certificate of uncollectibility: Everything you need to know"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Also, you can still apply for a <strong>certificate of uncollectibility<\/strong> if one of your debtors leaves you with an unpaid invoice and all your collection attempts have failed. <strong>This document attests to the uncollectibility of your debts<\/strong>. It allows you to rule on the irreversible loss of this one and to ask for the refund of your VAT to the tax authorities if you have already paid it.<\/p>\n\n<p class=\"wp-block-paragraph\">This document may be provided to you by a <strong><a href=\"https:\/\/www.gestioncreditexpert.com\/en\/\"><span style=\"text-decoration: underline;\">debt collection company<\/span><\/a><\/strong> and under certain conditions. We take stock.<\/p>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_certificate_of_uncollectibility\"><\/span>What is a certificate of uncollectibility?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"654\" src=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-1024x654.png\" alt=\"Definition of certificate of irrecoverability | EXPERT CREDIT MANAGEMENT\" class=\"wp-image-7854\" srcset=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-1024x654.png 1024w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-300x192.png 300w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-768x491.png 768w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-1536x982.png 1536w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2023\/09\/Certificat-dirrecouvrabilite-2048x1309.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>The<\/strong> <strong>certificate of uncollectibility<\/strong> is an official document that is issued upon request by the creditor. This document <strong>attests and certifies that the debt is<\/strong><strong> uncollectible<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_an_uncollectible_debt_Small_reminder\"><\/span>What is an uncollectible debt? Small reminder<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n<p class=\"wp-block-paragraph\">A debt is said to be irrecoverable when its loss is certain and definitive. The creditor must justify the irrecoverable nature of the debt and the failure of the actions carried out beforehand to recover its unpaid debts from its client-debtor.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gestioncreditexpert.com\/quest-ce-quune-creance\/\"><strong><span style=\"text-decoration: underline;\">What is a debt<\/span><\/strong><\/a> to discover in this article.<\/p>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_purpose_of_a_certificate_of_uncollectibility\"><\/span>What is the purpose of a certificate of uncollectibility?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">The certificate of uncollectibility allows :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Prove the unrecoverable nature of the <span style=\"text-decoration: underline;\">unpaid invoice<\/span><\/strong><\/li>\n\n\n\n<li><strong>Reclassify this claim <\/strong>as a final loss<\/li>\n\n\n\n<li><strong>Recover the corresponding VAT<\/strong> (Value Added Tax)<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Moreover, the principle of this certificate is in line with <strong>tax requirements<\/strong>, according to article 272-1 annex IV and article 48 of the General Tax Code. Specifically, VAT collected on cancelled or terminated services or sales must be charged or refunded under the conditions set forth in Article 271, once the corresponding receivables have become definitively irrecoverable.<\/p>\n\n<p class=\"wp-block-paragraph\">Attention: a doubtful debt does not allow VAT to be recovered. This is why the certification of bad debts is of major interest.<\/p>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_obtain_a_certificate_of_uncollectibility\"><\/span>How to obtain a certificate of uncollectibility?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>certificate of uncollectibility<\/strong> can be <strong>sent<\/strong> to the creditor <strong>by professionals recognized by the State:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Collection companies<\/strong><\/li>\n\n\n\n<li>The <a href=\"https:\/\/www.cnajmj.fr\/\"><strong>judicial liquidators<\/strong><\/a><\/li>\n\n\n\n<li>The bailiffs<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Please note that if you have carried out an <strong><a href=\"https:\/\/www.gestioncreditexpert.com\/en\/debt-collection\/amicable-debt-collection\/\"><span style=\"text-decoration: underline;\">amicable<\/span><\/a><\/strong> or <strong><a href=\"https:\/\/www.gestioncreditexpert.com\/en\/debt-collection\/judicial-debt-collection\/\"><span style=\"text-decoration: underline;\">legal<\/span><\/a><\/strong> debt recovery procedure and it has failed, this is not enough to make your unpaid debt irrecoverable.<\/p>\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_can_the_certificate_of_uncollectibility_be_sent\"><\/span>When can the certificate of uncollectibility be sent?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n<p class=\"wp-block-paragraph\">This document is provided in the following cases:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Judicial liquidation<\/strong> of the debtor<\/li>\n\n\n\n<li><strong>Payment by stolen or NSF cheque<\/strong><\/li>\n\n\n\n<li><strong>Personal recovery procedure <\/strong>of the debtor in progress<\/li>\n\n\n\n<li><strong>Debtor left<\/strong> without leaving an address<\/li>\n\n\n\n<li><strong>Insolvent debtor<\/strong>, when it is established that he\/she is a beneficiary of solidarity allowances or unseizable income<\/li>\n\n\n\n<li><strong>Debtor deceased<\/strong>, estate void or unidentified<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_account_for_a_bad_debt\"><\/span>How to account for a bad debt?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">In order to reclassify your unpaid invoices as uncollectible, several accounting entries are required.<\/p>\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Accounting_entry_for_uncollectible_receivables\"><\/span>Accounting entry for uncollectible receivables<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n<p class=\"wp-block-paragraph\">In order, here is how to operate:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debit of account 654 which corresponds to &#8220;Losses on bad debts<\/li>\n\n\n\n<li>Debit of account 4457 which corresponds to &#8220;Collected VAT<\/li>\n\n\n\n<li>Credit to account 416 &#8220;Doubtful or disputed customer<\/li>\n\n\n\n<li>Debit of account 491 &#8220;Depreciation of accounts receivable<\/li>\n\n\n\n<li>Credit to account 7817 &#8220;Reversal of depreciation of current assets<\/li>\n<\/ul>\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"3224\" src=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1.png\" alt=\"\" class=\"wp-image-8130\" title=\"Unrecoverability certificate infographic, accounting memo by GCE\" srcset=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1.png 1610w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1-150x300.png 150w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1-511x1024.png 511w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1-768x1538.png 768w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1-767x1536.png 767w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Memo-comptabiliteMemo-comptabilite-infogrphie-1-1023x2048.png 1023w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\">This reclassification of the receivable will allow you to recover the corresponding VAT from the competent tax authorities, in accordance with the conditions set out in<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026949958\/2013-01-01#:~:text=I.,ajout%C3%A9e%20applicable%20%C3%A0%20cette%20op%C3%A9ration.\" target=\"_blank\" rel=\"noreferrer noopener\">Article 271<\/a> of the General Tax Code.<\/p>\n\n<p class=\"wp-block-paragraph\">Tip: If you need a concrete example to help you reclassify your receivable as a loss, please visit the website <a href=\"https:\/\/www.compta-facile.com\/comptabilisation-des-creances-douteuses-et-irrecouvrables\/\" target=\"_blank\" rel=\"noreferrer noopener\">compta-facile.com<\/a>. It is a very well-designed site which covers all the current accounting entries of a company and which offers diagrams and concrete explanations.<\/p>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bad_debts_how_to_recover_VAT\"><\/span>Bad debts: how to recover VAT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n<p class=\"wp-block-paragraph\">When<strong>a receivable is proven to be uncollectible<\/strong>, the corresponding loss is deductible from the profit or loss for the year. But that is not enough. It also requires the <strong>prior rectification of the initial invoice<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_recover_VAT_on_a_bad_debt\"><\/span>Steps to recover VAT on a bad debt<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n<p class=\"wp-block-paragraph\">You will have to send to your customer <strong>a duplicate of the initial unpaid invoice <\/strong>mentioning &#8220;Invoice remained unpaid for the sum of &#8230; euros (net price) and for the sum of &#8230; euros (VAT) which cannot be the subject of a deduction<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006309463\">(article 272 of the CGI<\/a>)&#8221;.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"429\" src=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-1024x429.png\" alt=\"\" class=\"wp-image-8136\" title=\"image_check_list_certificat_irrecouvrabilite_creance_pour_recuperer_la_tva\" srcset=\"https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-1024x429.png 1024w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-300x126.png 300w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-768x322.png 768w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-1536x644.png 1536w, https:\/\/www.gestioncreditexpert.com\/wp-content\/uploads\/2024\/05\/Creance-irrecouvrablecheck-list-creance-irrecouvrable-2048x858.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<p class=\"wp-block-paragraph\">Please note:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>In the event of a tax audit<\/strong>, you must present the certificate of uncollectibility and the duplicate of the unpaid invoice<\/li>\n\n\n\n<li><strong>If you have several claims<\/strong> against the same debtor customer, you will be able to send him a summary statement of all unpaid invoices which will replace the numerous duplicates.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">In the case of a judicial liquidation of your client, the tax can be charged or refunded on the date of the judgment pronouncing the liquidation.<\/p>\n\n<p class=\"wp-block-paragraph\">Finally, if you have any other questions regarding the certificate of uncollectibility and debt collection procedures, please <a href=\"https:\/\/www.gestioncreditexpert.com\/en\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">contact us<\/a>.<\/p>\n\n<p class=\"wp-block-paragraph\">&gt;&gt;  If your customer doesn&#8217;t honor a debt, find out <a href=\"https:\/\/www.gestioncreditexpert.com\/en\/unpaid-invoice-what-to-do\/\">what to do in the event of an unpaid invoice<\/a> .<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#What_is_a_certificate_of_uncollectibility\" >What is a certificate of uncollectibility?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#What_is_an_uncollectible_debt_Small_reminder\" >What is an uncollectible debt? Small reminder<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#What_is_the_purpose_of_a_certificate_of_uncollectibility\" >What is the purpose of a certificate of uncollectibility?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#How_to_obtain_a_certificate_of_uncollectibility\" >How to obtain a certificate of uncollectibility?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#When_can_the_certificate_of_uncollectibility_be_sent\" >When can the certificate of uncollectibility be sent?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#How_to_account_for_a_bad_debt\" >How to account for a bad debt?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#Accounting_entry_for_uncollectible_receivables\" >Accounting entry for uncollectible receivables<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#Bad_debts_how_to_recover_VAT\" >Bad debts: how to recover VAT?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.gestioncreditexpert.com\/en\/certificate-of-uncollectibility-everything-you-need-to-know\/#Steps_to_recover_VAT_on_a_bad_debt\" >Steps to recover VAT on a bad debt<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n","protected":false},"excerpt":{"rendered":"<p>With the forthcoming end of state aid, the increase in unpaid invoices in France will continue to rise and with it the increase in bad debts.<\/p>\n","protected":false},"author":1,"featured_media":9528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[29],"tags":[],"class_list":["post-5326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-finance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Certificate of 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