Norakstīt neatgūstamu parādu

Kad izmantot

An invoice has been chased and cannot be collected. Not for a debt still in normal collection — use money.chase-overdue-invoice first; a write-off comes only after chasing has failed. Not for a disputed invoice where the customer claims the goods or service was not delivered — resolve the dispute first; writing off a disputed invoice books a loss that was never a debt. Not for the company's own unpaid bills — that is money.process-incoming-invoice and money.tax-debt-check territory.

Pirms sāc

• The month-close status is known: the write-off lands in a specific period, so check where the current close stands.
• The chase history is in hand: dates of reminders, the last reply, the current invoice balance (principal, VAT, late interest).
• The owner has said this debt is a candidate; the agent does not propose write-offs on its own initiative.

Ko izpilde pieprasa2

Ceļš9 soļi

1. S1

   Assemble the debt fileaģents

   Pull the invoice(s), the delivery confirmation, the reminder history and the current balance from the ledger.

   Izdarīts, kad one file shows: who owes, how much, since when, what was done to collect.

2. S2

   Establish the debtor's statusaģents

   Check the company register (ur.gov.lv) for the debtor: active, insolvency proceedings, liquidation, struck off. Record what was found with the date. ⚠ jāpārbauda what register evidence Vidzeme/VID accepts as proof of uncollectability — check vid.gov.lv guidance before relying on it.

   Izdarīts, kad the debtor's status is a dated fact in the file, or "still active, unreachable" is recorded with the chase evidence.

3. S3

   Calculate the write-off and the tax effectaģents

   Compute the amount to write off (principal + late interest as agreed; VAT handled separately) and prepare the bookings. ⚠ jāpārbauda the VAT bad-debt correction conditions and period — Likums "Par nodokli no pievienotās vērtības", and whether the debt meets them (e.g. overdue beyond the statutory threshold, debtor's status).

   Izdarīts, kad a one-page calculation shows the ledger amount, the VAT correction amount and the period it lands in.

4. S4

   Decideīpašnieksvajag apstiprinājumu · īpašnieks

   Apstiprinājums · S4 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Present the file, the calculation and the alternative (keep chasing, sell the debt, court claim). The owner decides: write off fully, write off partially, or not yet.

   Izdarīts, kad the owner has named the decision and the amount, in writing or recorded in the decision log.

5. S5

   Book the write-offaģents

   Post the write-off to the ledger in the agreed period, with the decision and the file attached to the entry. If the VAT correction applies, record it so it appears in the next VAT return (money.vat-return-lv picks it up).

   Izdarīts, kad the receivable balance for this customer shows the write-off and the supporting documents are linked to the entry.

6. S6

   Confirm the VAT return lineīpašnieksvajag apstiprinājumu · īpašnieks

   Apstiprinājums · S6 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Before the return is filed, the owner approves the corrected figures — a wrong correction is a penalty plus interest, not a rounding error.

   Izdarīts, kad the owner has approved the VAT figures for the period containing the correction.

7. S7

   Close the collection workaģents

   Mark the invoices as written off in the customer record, stop any active chase tasks, and note in the record: "written off on <date>, decision ref <x> — resume only if the debtor pays or reappears."

   Izdarīts, kad no open task or reminder exists for this debt.

8. S8

   Watch for repaymentaģents

   Set a standing check: if money ever arrives from this customer, it must be matched against the written-off invoices and booked per the decision in S4 (usually as recovered income in the period received).

   Izdarīts, kad a task or watch exists that will catch an incoming payment from this debtor.

9. S9

   Record and hand backaģents

   File the decision, the evidence and the calculation in the documents module under the customer. Send the owner a three-line summary: what was written off, the tax effect, what happens if the debtor pays later.

   Izdarīts, kad the decision, evidence and calculation are filed under the customer in the documents module, and the owner has the three-line summary.

Pārbaudes — kā zinām, ka izdevās

• The written-off amount in the ledger equals the calculation in S3 (read both back, digit by digit).
• Every invoice in the write-off exists, is unpaid at the stated balance, and belongs to this customer.
• The decision (who, when, amount) is recorded and linked to the ledger entry.
• If a VAT correction applies: it is in the draft of the correct period's return, and the owner approved it (S6).
• No open chase task remains for the debt.

Ja noiet greizi

Ko atstāj katrs solis

1. S1one file shows: who owes, how much, since when, what was done to collect.
2. S2the debtor's status is a dated fact in the file, or "still active, unreachable" is recorded with the chase evidence.
3. S3a one-page calculation shows the ledger amount, the VAT correction amount and the period it lands in.
4. S4the owner has named the decision and the amount, in writing or recorded in the decision log.
5. S5the receivable balance for this customer shows the write-off and the supporting documents are linked to the entry.
6. S6the owner has approved the VAT figures for the period containing the correction.
7. S7no open task or reminder exists for this debt.
8. S8a task or watch exists that will catch an incoming payment from this debtor.
9. S9the decision, evidence and calculation are filed under the customer in the documents module, and the owner has the three-line summary.

Ko saglabāt

The debt file (invoices, chase history, delivery proof) · the register check with date · the calculation page · the owner's decision with date · the ledger entry reference · the VAT return line, if any · the S8 watch task id.

Kā šī procedūra uzlabojas

After every 10 runs ask: how long from ask to booked write-off, and which step waited longest (usually S2)? Did any written-off debt get collected later, and was the recovery booked cleanly? Did any VAT correction draw a question from VID? A new version changes the step that caused the wait or the miss, and says so in its change note.