Late Paid Reverse Charge VAT Deductible in Payment Period

Turkey’s tax authority clarified that KDV (VAT) declared and accrued through a 2 No.lu VAT return but paid late must be deducted in the 1 No.lu VAT return for the tax period when payment is actually made.
If the VAT is paid on time, it can be deducted in the return for the original period it belongs to.
For partial payments, each paid amount is deducted in the period it is paid.
If payment is made by offsetting a refund receivable, deduction is also possible if the offset request is properly filed and the relevant debt is clearly identified.

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.