The glossary to understand and take action

Doubtful receivable

A receivable whose recovery involves uncertainty that must be examined and documented.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Late payments, disputes or the debtor's difficulties may call for an analysis. Age alone does not automatically determine a value adjustment. Impairing, waiving a receivable and cancelling a sale are not interchangeable transactions; their conditions and consequences must be verified.

In your file

What this changes in practice

A doubtful receivable presents a risk of non-recovery that must be assessed on the basis of specific evidence. Delay alone does not always determine the probable loss. Reminders, disputes, the customer's difficulties and payment prospects help assess the situation. The accounting treatment, its tax deductibility and any VAT consequences must be examined separately.

A scenario to help you understand

Educational example

A customer disputes an invoice and is experiencing difficulties. The company gathers the elements of the file before assessing the necessary impairment.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Documenter le risque de non-recouvrement
  • Estimer la perte probable
  • Distinguer traitement comptable et fiscal

The practical question

Find out more

Une relance suffit-elle à justifier une perte sur une créance ?

L’analyse doit tenir compte des faits disponibles : ancienneté, échanges, litige, situation du débiteur et possibilités de recouvrement. Un document isolé ne détermine pas nécessairement la perte probable. Conservez les éléments qui soutiennent l’estimation et réexaminez-la. La constatation comptable et les conséquences fiscales ou TVA suivent leurs conditions respectives.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Aged trial balanceA statement that allocates receivables or payables by age at a given date, in order to organise their monitoring.ImpairmentA value adjustment considered when an asset has suffered a loss in value that must be taken into account under the applicable rules.Right to deduct VATThe right to deduct allows, subject to conditions, the deduction of input VAT incurred in connection with transactions giving rise to that right.AssetsThe assets side of the balance sheet includes resources controlled by the company: fixed assets, inventories, receivables, cash and other items recognised under accounting rules.Acquisition auditA targeted review of a company before its acquisition, to understand its situation and the risks of the transaction.Office du Ducroire (ODL)The Office du Ducroire supports the international development of Luxembourg businesses, notably through insurance solutions and support for promotion abroad, subject to its conditions.

Put it into practice

Explore further with our guides

Practical guideUnpaid invoices: use an aged receivables report and organise follow-ups

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.