Announcement on “509-KKEG Deductible VAT” Line in VAT Return No. 1

• VAT paid on non-deductible expenses under Income and Corporate Tax Laws cannot be claimed as a deduction in the current period’s VAT return.
• Such VAT should not be reported under “108 – Domestic Purchases VAT” or “509
• VAT Deducted Due to Non-Deductible Expenses” in the current period’s VAT return.
• If it is later determined that previously deducted VAT relates to non-deductible expenses, it must be reported in the “509
• VAT Deducted Due to Non-Deductible Expenses” line in the period when this is identified.

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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