What should you do if a bankrupt customer does not pay your invoice?
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Detailed explanation, checklist and sources
Submit your claim to the trustee as quickly and completely as possible. Also check whether you can recover goods, may set off claims or can reclaim VAT. An ordinary unpaid invoice does not automatically give you priority over other creditors.
General information about Dutch law · Reviewed on · How we work
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Check the bankruptcy and trustee
Verify the judgment and note the trustee and insolvency number. Stop supplying on credit until it is clear what the trustee requires. Do not pay into a changed bank account number and submit your claim only through a verified channel.
Submit the claim for verification
Send the trustee the invoice, agreement or order, proof of delivery, due date, correspondence and your calculation of the principal amount, interest and costs. Ask for confirmation of receipt. If a verification meeting has been announced, a submission deadline may apply; the Judiciary states that this is no later than fifteen days beforehand for such a meeting.
Investigate retention of title and the right of reclamation
If delivered goods are still with the customer, check your agreement and general terms and conditions. A valid retention-of-title clause or possible right of reclamation may give you a different position than merely a monetary claim. Act quickly and do not recover goods without consulting the trustee.
Do not set off without checking
If you also owe a debt to the bankrupt customer, set-off may sometimes be possible. The origin and the time at which both claims arose are important. Therefore, do not make a unilateral accounting entry without having the agreement, terms and bankruptcy rules checked.
Reclaim VAT on an irrecoverable claim
Under the invoice system, you can reclaim VAT paid as soon as it is certain that the claim is wholly or partially irrecoverable. The Tax Administration considers the claim irrecoverable at the latest one year after the agreed final payment date. Under the cash accounting system, this refund does not apply because you remit VAT only after receipt.
Update your records and expectations
Keep communications from the trustee and record any distributions. A submitted unsecured claim is not automatically paid in full. If you later receive an amount after VAT has been reclaimed, account for the VAT on the amount received in the correct tax return period.
Your checklist
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Bankruptcy judgment, insolvency number and trustee
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Record what happened, when, the response and where to find the letter, message or photo. Mark uncertain dates.
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For each event, note the date, what happened and where the evidence is kept. Example: 3 October — letter received — correspondence folder.
Describe the solution you would like, such as an explanation of a deduction and repayment of the outstanding amount.
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Record the date and its source. If unknown, note this and check promptly. This tool does not calculate or monitor deadlines.
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- Bankruptcy judgment, insolvency number and trustee
- Agreement, order and general terms and conditions
- Invoice, due date and outstanding amount
- Proof of delivery or service performed
- Calculation of interest and any costs
- Retention of title or right of reclamation
- Any debt owed to the same customer
- VAT system and date on which irrecoverability becomes certain
Frequently asked questions
Do I still need to send an ordinary reminder?
After the bankruptcy order, you generally submit the claim to the trustee. Send all documents with it and follow their procedure; collecting independently or levying attachment is not consistent with the administration of the bankruptcy.
Will I get my entire invoice back?
That is uncertain. It depends on your ranking, any security interests, the available estate and the admitted amount of your claim. An ordinary trade claim is often unsecured.
When may I correct the VAT?
As soon as it is established that the claim is irrecoverable, or at the latest one year after the agreed final payment date. Check the tax return period and the rules for your situation with the Tax Administration.