Yes, VAT number 2 will be paid for this service. VAT number 2 paid can be deducted from VAT number 1 declaration.
An example of an invoice and journal entry is given below.
| OPENAI Chat GPT – SOFTWARE INVOICE SAMPLE | ||
| Type | % | Amount |
| 1 Month Software Usage Fee | 20,00 USD | |
| VAT | 0,00 USD | |
| Grand Total | 20,00 USD | |
| 1 USD = | 34,00 ₺ | |
| TL = | 680,00 ₺ | |
| RESPONSIBLE QUALIFIED VAT2 | 20% | 136,00 ₺ |
| INCL VAT | 816,00 ₺ | |
| OPENAI Chat GPT – EXPENSE INVOICE ACCOUNTING RECORD SAMPLE | ||
| ACCOUNT | DEBTOR | CREDITOR |
| 770GENERAL ADMINISTRATIVE EXPENSES | 680,00 | |
| 191VAT TO BE DEDUCTED | 136,00 | |
| 329 OTHER TRADE PAYABLES | 680,00 | |
| 360TAXES AND FUNDS TO BE PAID | 136,00 | |
| -Responsible VAT | ||
| TOTAL | 816,00 | 816,00 |
Source: Istanbul Chamber of Certified Public Accountants
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