In cases where consumers are requested to return the goods and their costs, the amounts paid by the seller, including VAT, are returned to the consumer. Sellers issue expense voucher due to the returned goods to correct the transactions and retrieve the invoice and similar document of the returned goods from the consumer in the annex of the voucher. In the expense voucher, the VAT of the returned goods is shown separately from the sales price and this amount is corrected by subjecting to discount.
In cases where the invoice or similar document of the returned goods cannot be presented due to actual impossibilities, it is possible to issue an expense voucher by clearly stating on the voucher in the same way that the purchase document cannot be submitted.
Source: GİB
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
