- Communique No. 52 in Turkey introduces amendments to the VAT General Application Communique No. 28983/2014
- Goods and services related to the manufacture of sea vessels over 24 meters are exempt from VAT
- VAT refund requests under 50,000 Turkish lira do not require additional reports or guarantees
- The communique explains how VAT on imports and delivered goods can be deducted
- Services provided at airports and ports for air and sea transport vehicles are exempt from VAT
- A temporary exemption is in place until December 31, 2025 for construction goods and services delivered to nonresident state institutions in disaster areas.
Source: globalvatcompliance.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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