- Amendments to VAT Regulations: The new communiqué introduces significant changes to the VAT regulations, including the electronic submission of approved lists to the Revenue Administration and the cancellation of investment incentive certificates for those using fraudulent documents.
- Exemptions for Defense and Security: Specific motor vehicles delivered to the Ministry of National Defense, Ministry of Interior, and related agencies for national defense and internal security purposes are exempt from VAT, with detailed procedures outlined for this exemption.
- Extended Deadlines and Compliance Requirements: The amendments extend certain deadlines for compliance until December 31, 2028, and establish new requirements for VAT exemption applications, including documentation and reporting obligations for businesses involved in these transactions.
Source gov.tr
