Accounting for an irrecoverable receivable
Doubtful receivable, provision, final loss and VAT adjustment: how to account for an irrecoverable receivable in France.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Accounting for an irrecoverable receivable
Updated March 2026 - The key issue is to separate a doubtful receivable from a definitively irrecoverable one.
See also tax package definition, tax package guide and reverse-charge VAT.
Need to review the right treatment of an unpaid invoice?
We can qualify the stage, entries and VAT impact.
👉 Secure your close and sensitive entries
Conclusion
Reliable accounting here depends on documenting each step from doubt to definitive loss.
📞 Need help deciding between provision and write-off? Book an appointment with an expert
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Need a quote or personalised advice?
Our accountancy firm supports you through all your steps. Get a free quote to review your situation and receive a bespoke fee proposal, or contact us directly.