Circular: submission of the written contract drawn up between buyer and seller required to apply optional reverse-charge mechanism


Subject Optional Full Withholding Application
Date : 22/6/2022
Number : VAT-69/2022-1
Related Law Article : Article 9/1 of the Value Added Tax (VAT) Law No. 3065

 1. Login:

Within the scope of the optional full withholding application, the explanations regarding the delivery of the agreements between the buyer and taxpayer with the seller taxpayer and the delivery of the seller taxpayer information through the Internet Tax Office constitute the subject of this Circular. 

2. Transactions to be made within the scope of Optional Full Withholding Implementation through the Internet Tax Office:

Communiqué on the Amendment of the VAT General Implementation Communiqué (Serial No: 41) and the section titled “Full Withholding Application” (I/C-2.1.2.) of the VAT General Implementation Communiqué “ The section titled “On Demand Full Withholding Application” has been added.

According to the regulation made with the said Communiqué, a copy of the contracts drawn up by the buyer taxpayers within the scope of the optional full withholding application and the information of the seller taxpayers who will make transactions within this scope (name, surname/title, tax office, tax identification number, contract implementation period), the VAT declaration regarding the transaction. before they are given a list to the tax office they are affiliated with and the termination, amendment, etc. of the contracts. They are also required to inform the tax office to which they are affiliated before submitting the VAT declaration regarding the transaction.

However, in order to enable taxpayers to benefit more from the opportunities brought by today’s information technologies while fulfilling their taxation duties, to reduce the costs incurred in the process of obtaining services, to provide service standard and time savings in terms of the services offered, to facilitate the tax office transactions and to provide better service to the taxpayer in other areas. The transactions regarding the delivery of the specified contracts and information must be made by entering the “Optional Full Withholding Contracts Information Entry” menu in the “Declaration Transactions” section of the Internet Tax Office. 

If it is not possible to send the contract lists and/or annexes (including the termination, amendment, etc.) of the contracts in electronic environment due to technical failures, they must be sent by registered mail or hand delivered to the tax office until the last day of the period determined by the Communiqué.



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