5 cases where a debt is not recognised as «hopeless» for a VAT base adjustment (Telegram channel citing Resolution No. 489)
According to a Telegram channel, under Resolution No. 489 undocumented debts, guaranteed debts, debts arising from a joint-and-several contract and some others are not recognised as «hopeless» for adjusting the VAT base.
The Telegram channel (t.me/buxgalteriya_uzasbo_bugalteriya) described the limits on recognising a debt as «hopeless» for adjusting the VAT base, citing Resolution No. 489. The points are retold below in our own words. Important: we have not seen the text of the resolution, so the list relies only on the channel's post.
According to the channel, a debt is not «hopeless» if it is
| No. | Type of debt |
|---|---|
| 1 | Not supported by documents |
| 2 | Caused by delays linked to transferring rights to another person |
| 3 | One the creditor, within the limitation period and while able to, did not try to collect for a long time |
| 4 | Guaranteed (covered by a surety) |
| 5 | Arising under the terms of a joint-and-several contract |
Practical conclusion (the channel's view)
The channel explains that you cannot simply write a debt off as «hopeless» without trying to collect it and then get the VAT back; the creditor must prove with documents that it actively pursued collection.
What is not known?
- We have not seen the text of Resolution No. 489: the list and its completeness come from the channel's post, so its accuracy must be checked against the text of the resolution. The number and date of the resolution (14.08.2020) are named in other posts; this one says only «Resolution No. 489».
- The post does not say whose resolution it is (according to other posts, the Cabinet of Ministers' resolution of 14.08.2020).
- It does not say in which item or appendix the rule appears.
- It does not say how the VAT base adjustment is calculated or which documents are needed.
- The date of the post is not given; on our site it was published on 13 November 2026.
Note
This is general information relying on the channel's post. Before recognising a debt as «hopeless», check the current text of the resolution and the documents in your own case.
Official source
For information only; check the official text at the source.