Some goods came from abroad without charge and they were exhibited at our fair by being nationalized. I took the goods in our stocks.

1-Export Advance – 159 Income from Costless Goods – 679

2- Export Declaration – 153 Taking Export Advance in stocks – 159


The goods were sent back to the foreign company as they were not sold. We made export without returns and drafted no charge invoice.

My question is; How will the System of Records work? The VAT in the amount of TRY 1.265,43 which had been paid in October was deducted when we received the export without returns. Are we going to pay this VAT in the export period as a supertax?



The good was exported even without charge VAT exemption is applied for the export.




Source: İSMMMO
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