A sales invoice must be issued to remove fixed assets that are directly expensed in the small fixed assets account, which can be written off as expenses because their price was suitable at the time of purchase, from the assets of the business. The amount in the sales invoice is recorded as income in the other extraordinary income account. VAT is calculated according to the VAT rate to which the fixed asset is subject on the date of sale.
Source: Istanbul Chamber of Certified Public Accountants
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