- The announcement clarifies the use of the “509
- KKEG Nedeniyle İndirim Konusu Yapılan KDV” line in the 1 No.lu VAT return.
- VAT amounts clearly identified as non-deductible (KKEG) in the current period do not need to be separately declared in this line.
- If VAT previously deducted is later determined to be non-deductible (KKEG), it must be reported in the “509
- KKEG Nedeniyle İndirim Konusu Yapılan KDV” line under the “Other Transactions” table in the return.
Source: verginet.net
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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