Announcement Regarding the Line "509- VAT Subject to Discount Due to Non-Deductible Expenses" in VAT Declaration No. 1

Explanations have been made regarding the issues in doubt related to the line "509- VAT Subject to Discount Due to Non-Deductible Expenses" in VAT Declaration No. 1.

According to Article 30/d of the VAT Law No. 3065, since the deduction of VAT paid due to expenses that are not accepted as deductible in determining income according to Income and Corporate Tax Laws is not possible, the VAT related to expenses that are clearly within this scope in the current period will not be declared in the line "108 - VAT Related to Domestic Purchases" in the "Other Deductions" table under the deductions section of VAT Declaration No. 1.

Therefore, no record will be made in the line "509- VAT Subject to Discount Due to Non-Deductible Expenses" in the "Other Transactions" table under the Tax Base section for this period.

However, if it is determined that the VAT subject to discount related to the expenses incurred by the taxpayer in previous periods is VAT paid due to expenses that are partially or completely not accepted as deductible according to Income and Corporate Tax Laws in subsequent periods, this amount must be declared in the line "509- VAT Subject to Discount Due to Non-Deductible Expenses" in the "Other Transactions" table of the "Tax Base" section of VAT Declaration No. 1 for the period in which it was determined.

Respectfully announced to the public.

DIGITAL TAX OFFICE (13.04.2026)