Amendment to the Value Added Tax Declaration

Starting from the taxation period of 04/2026, the type of transaction 510 "Transfer of Non-Own Expenses" has been added to the table of "Other Transactions" in the Tax Base section of the Value Added Tax Declaration.

Since it has been determined that declarations regarding transfer transactions have been made under the type of transaction 550 "Others" in the relevant table, it is necessary for the transfer transactions to be declared under the name of type of transaction 510 "Transfer of Non-Own Expenses" as of the date of the changes made in the Declaration Preparation Program.

In this context, taxpayers who will submit their declarations through the e-Declaration system are required to update the Declaration Preparation Program located under the "Necessary Programs" menu in the Digital Tax Office application.

A NEW INCOME RECORD SUBTYPE RELATED TO VAT DECLARATION will be valid starting from the taxation period of 2026/April; in the Income Add Function, the income record subtype 510- "Transfer of Non-Own Expenses" has been added to the sales type subtype option of "Other Transactions (VAT Declaration)".

The income record transactions to be created with this income record subtype option will be automatically transferred to the "Tax Base>>Other Transactions" table of the "VAT Declaration".