This Public Clarification details the conditions for a VAT-registered supplier to claim bad debt relief under Article 64 of the Federal Decree-Law No. 8 of 2017. To adjust output tax for an unpaid supply, four conditions must be met: VAT must have been charged and accounted for; the consideration must be written off in the supplier's accounts; more than six months must have passed since the date of supply; and the customer must be notified of the write-off. The guidance also specifies how to make the adjustment in the VAT return via Box 1.