- Changes have been made to the Value Added Tax General Implementation Communiqué (Serial No: 49) published in the Official Gazette on January 18, 2024.
- The communiqué provides explanations regarding the application of VAT on cards, passwords, and codes sold in virtual or physical environments.
- The minimum amount for exemption will be updated for sales made through special invoices (luggage trade) to non-residents in Turkey and for sales made to non-residents in Turkey with VAT calculation (accompanied baggage).
- An explanation is given regarding the requirement for carriers engaged in international transportation to have an authorization certificate and for their vehicles to be registered under this certificate.
Source: gib.gov.tr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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