Announcement: Changes to VAT Return Form Effective from January 2026 Tax Period

• Changes have been made to the VAT Declaration starting from the 01/2026 tax period.
• Taxpayers must update the Declaration Preparation Program via the Digital Tax Office.
• A new table for “Invoices Removed from Previous Period Carried Forward VAT” has been added and must be filled by relevant taxpayers.
• A new row for “Waiver of Refund Declaration” has been added to the “Type of Discount” column.
• The “Explanation” field is now mandatory when selecting “Transfer” or “Merger” in the carried forward VAT table.
• The transaction type for product delivery under Law No. 5300 has been removed from the “Special Tax Base Transactions” table.

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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