VAT Exemption for Services Provided for Incentive Certified Machinery and Equipment (Part Three)

• Machine and equipment deliveries within the scope of incentive certificates are exempt from VAT according to Article 13/d of the Value Added Tax Law
• Installation and assembly services for incentive-certified machines and equipment may be subject to VAT exemption
• Services related to the installation and assembly of machines and equipment within the investment site are exempt from VAT if certain conditions are met
• Example provided to illustrate when installation services can benefit from VAT exemption
• Special opinions and rulings regarding services provided separately from machines and equipment
• Clarification on whether certain services are eligible for VAT exemption under Article 13/d of the Value Added Tax Law

Source: kpmgvergi.com

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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