Turkey’s Revenue Administration has released Amendments to the Value Added Tax General Application Communiqué No. 51, clarifying that there is no increase in VAT rates. The amendments specify that the 1% VAT rate for certain food products does not apply to food and beverage services provided by businesses such as restaurants, cafes, and patisseries, which are subject to a 10% VAT rate. This clarification aims to prevent incorrect practices and abuses where businesses have been incorrectly issuing invoices/receipts at a 1% VAT rate for food and beverage services.
Source Orbitax
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