What will be the document layout and VAT status, when the goods sold are required to be accepted return from end-user?
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: Revenue Administration
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