5 Major Developments in Turkey

5 Major Developments in Turkey

• Turkey introduces tax amnesty – VAT increase
• VAT rate of 1% for all deliveries of prefabricated buildings and containers until 31.12.2023
• Turkey Introduces QR Codes on B2B and B2C E-Invoices!
• Restructuring of Customs Receivables
• Turkey, United Arab Emirates sign trade agreement

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Customs

• Turkish customs blocking certain goods to Russia

• Restructuring of Customs Receivables

• Turkey announces customs exemption regarding aid materials sent from abroad in response to recent earthquakes

Donations

• Guide on Tax incl. VAT treatment of donations and aid

E-Commerce

• Updates on digital economy taxation in Türkiye and the Gulf Cooperation Council (GCC)

E-Invoicing

• Turkey Introduces QR Codes on B2B and B2C E-Invoices!

• Turkey imposes QR Code requirement for VAT e-invoices

• Turkey imposes QR Code requirement for VAT e-invoices

• The possibility of using e-receipts in Turkey

• How to apply for the e-Document system in Turkey?

Exemption

• Türkiye Removes Restrictions on Reduced VAT Rate on Supplies of Prefabs, Containers

• Turkey announces customs exemption regarding aid materials sent from abroad in response to recent earthquakes

• VAT Exemption Extended Until December 31, 2024 For New Machinery And Equipment Deliveries

• Communique Increasing VAT Refund Threshold for Reduced VAT Transactions, Extending Machinery Exemption

• Türkiye Updates Special Consumption Tax Exemption Limit for Disabled Persons for 2023

• Türkiye Further Extends Application of Temporary VAT Exemption for New Machinery and Equipment Deliveries to 2024

Fiscalization

• The possibility of using e-receipts in Turkey

• What steps need to be taken to operate a vending machine in a public space in Turkey?

Free Trade Agreement

• Turkey, United Arab Emirates sign trade agreement

Implementation / Reform

• Turkey implements 2% Accommodation Tax 2023

• Turkey implements Accommodation Tax

Invoice

• Turkiye To Require QR Codes On E-Invoices From September

• Turkey imposes QR Code requirement for VAT e-invoices

• Mandatory Use of QR Code

Rate

• VAT rate of 1% for all deliveries of prefabricated buildings and containers until 31.12.2023

• Turkey Removes Conditions for Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake

• Türkiye Removes Restrictions on Reduced VAT Rate on Supplies of Prefabs, Containers

• Turkey Provides Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake

• Turkish main opposition leader says he will lower special consumption tax on alcohol products

Real Estate/Immovable Property

• VAT rate of 1% for all deliveries of prefabricated buildings and containers until 31.12.2023

Refund

• Türkiye More Than Doubles VAT Refund Limit For 2023

• Turkey Increases VAT Refund Limit for 2023

• Turkey Updates VAT Refund Limit for 2023

Reporting / Compliance

• Infographic: A guide to VAT in Turkey

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• Announcement: VAT relaxations due to earthquake

• Turkey Expands Tax Return and Payment Deadline Relief Following Earthquake to Additional Areas

• Submission and Payment of VAT Declarations and Circular of Tax Procedure Law No. 149 have been extended until a new determination is made

Tax Authorities / Penalties

• Turkey introduces tax amnesty – VAT increase

• Turkish Supreme Court’s new unfavorable precedent on the virtual PE issue

• Türkiye will introduce new tax amnesty soon!

War in Ukraine

• Turkish customs blocking certain goods to Russia