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Amendments to VAT General Communiqué No. 57: UEFA Exemptions, Import Rules, and Local Authority Sales

  • KDV exemptions are introduced for UEFA organizations (2026 Europa League Final, 2027 Conference League Final, 2032 European Championship) for UEFA, participating teams, and related legal entities without a workplace or legal center in Turkey.
  • New rules state that KDV paid due to import surveillance, safeguard measures, and anti-dumping cannot be deducted, while KDV on other customs duties and additional taxes can be deducted.
  • Sales of real estate by municipalities and local administrations are exempt from KDV unless conducted by an economic enterprise, in which case KDV applies.
  • New procedures and conditions are established for KDV refund claims, especially for taxpayers with negative reports or findings.

Source: alomaliye.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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