Next deadline: 26/10 · Reverse-charge VAT (KDV-2)
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Exchange difference invoice and VAT

Exchange difference between invoice and collection dates on a domestic sale in foreign currency, with VAT extracted.

How it is calculated

Rule: exchange differences linked to a supply increase the VAT base and are invoiced; the party in whose favour the difference arises issues the invoice at the original VAT rate.

Legal basis: VAT Law arts. 24/c and 35; VAT General Implementation Communiqué III/A-6.