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Changes Made to the General VAT Implementation Communiqué No. 50 on VAT

The new KDV Genel Uygulama Tebliği (Series No: 50) introduces key changes:

1. Partial VAT Withholding: Applies to purchases above 500,000 TL (optional below).

2. Uncertain Offset: Rules for offsetting accrued VAT debt in 2nd VAT declaration remain unclear (awaiting Ministry update).

3. No Late Fees: Taxpayers correcting deficiencies within the 30-day grace period avoid late payment interest.

4. Withholding Expansion: Services to public economic and state enterprises now subject to withholding tax.


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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