End of VAT Deferral-Write-Off Under Provisional Article 17 and Post-2026 Implementation

The VAT Law Provisional Article 17, which allowed for the deferment and cancellation (tecil-terkin) of VAT on domestic procurement of raw and auxiliary materials for goods to be exported under the Inward Processing Regime (DİİB), expired on 31/12/2025.
No new legal regulation or extension has been made to continue this application after 31/12/2025.
As of 01/01/2026, it is no longer possible to make VAT-free deliveries under the deferment and cancellation system for domestic purchases of materials used in the production of export goods within the scope of the inward processing and temporary admission regimes.

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.