Amendments to VAT Regulations in Turkey: Exemptions, Refunds, and Temporary Measures Clarified

• Communique No. 52 published in the Turkish Official Gazette includes amendments to VAT General Application Communique No. 28983/2014
• The new measures clarify exemptions for goods and services related to the manufacture of sea vehicles exceeding 24 meters in hull length
• VAT refund requests under 50,000 Turkish lira do not require a tax audit report, CPA report, or guarantee
• The communique explains how to deduct VAT paid on imports and delivered goods and services
• Services provided at airports and ports for air and sea transport vehicles are exempt, with specific declaration and refund requirements
• There is a temporary exemption until Dec. 31, 2025, for deliveries of construction goods and services to specified nonresident state institutions or organizations in disaster areas
• The communique generally enters into force on the same date as publication

Source: news.bloombergtax.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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