Is it possible to make a vat discount on vat declaration number 2?
1- Is there vat discount line in vat declaration number 2?
No. There is not vat discount line in vat declaration number 2.
Since it is not possible to make discount on vat declaration number 2, vat cut needs to be paid to the tax office.
2- How can I get the refund of the amount declared and paid with the vat declaration number 2?
In the case that the buyer practiced vat cut, is liable to vat, and if the delivery or service is made
discount, the amount declared with the title of responsible, can be practiced discount and in that case the basis will be tax declaration number 2. In the operations which are liable to partial vat cut, the vat calculated on the basis of operation cost;
– The part which will be declared by the seller, on the condition that calendar year will not be exceeded, in the period when the transaction invoice or similar document is registered on the Account book,
– The part which is declared with the title of responsible, the amount that has to be given within the same month of the transaction with vat declaration number 2 is practiced discount on the basis of vat number 1.
Exemplum: The seller (A) gives copper wire to the buyer (B) in the amount of 1000 lira and the amounts of vat are seen according to the declarations (I/C-2.1.3.4.2.) and the prices are 180 TL, 126 TL and 54 TL.
The seller has to give number 2 vat declaration until 24th June.
If he does his homework, he can get the discount from 126 TL that he has to pay until 24th June with the vat declaration number 1.
The amount of 54 TL which the taxpayer pays or in debt of the seller can get the discount on the condition that the period when the invoice is saved to the account books, is not exceeded.
3- The declaration and payment period of the invoice does not changed unless paid on time!
The declaration until 24th June is still possible as soon as the seller issues the invoice regarding that delivery after the official time.
The taxpayer will declare the amount of 126 TL until 24th June with the vat declaration number 2,
The amount of 54 TL has to be paid to the seller, can get the discount with the vat declaration number 1 on the condition that the calendar period when the tax issued is not exceeded.
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