If after all attempts your debtor is still unable to make a payment or if the debtor can only partially pay the invoice, the invoice is considered as (partially) non collectable. The invoice is in any case considered non collectable, one year after the expiry of the agreed or legal final payment date. This means that this invoice will no longer be paid (in full) in the future. But that also means that you have paid VAT that you have not received back. However, you can reclaim the amount of VAT paid. Do you want to know how? Then contact Law & More lawyers. Our collection lawyers can inform you about and assist you in reclaiming your VAT.