Turkey’s Revenue Administration has announced the publication of Presidential Decision No. 4517 of 29 September 2021, which provides for a reduction in the VAT rate on the supply of used mobile phones from 18% to 1%. The reduced rate applies for qualifying supplies of used mobile phones by renewal centers or authorized dealers with a renewed product guarantee (warranty). Where the reduced rate is applied, however, input tax on the supply cannot be claimed. The reduced rate generally applies from 1 October 2021.