- A new segment (GKS 45) has been added to KDV refund control reports to check the consistency of previous period-end refundable VAT and whether the refundable VAT exceeds the cumulative carried-forward VAT.
- The segment applies to transaction types 406 and 439 and will be used in all newly created or re-analyzed risk control reports.
- The calculation compares refundable VAT with cumulative carried-forward VAT, starting from January, and uses data from VAT returns.
- Specific rules are outlined for how to handle cases where there is VAT payable, and how to reset or continue calculations accordingly.
- Detailed explanations and examples are provided, and users can view the calculation method for cumulative carried-forward VAT via a dedicated screen.
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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