In cases where there is a change in the VAT base due to discounts made at the end of a certain period or when a certain turnover is exceeded, but not shown on invoices or similar documents, the correction process will be carried out by the buyer issuing an invoice or similar document on behalf of the seller and applying the VAT rate valid for this transaction on the date of the first delivery or service to the discount amount that caused the change in the VAT base in the document to be issued for this purpose.
Source: VAT LAW
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