- New rules effective 31 January 2026 require verification of nondeductible VAT treatment on certain imports by a sworn-in Certified Public Accountant if semi-annual import value exceeds TRY2.6 million.
- Taxpayers below the TRY2.6 million threshold must file a notification to the tax office; those above must obtain a Special-Purpose Sworn-in Certified Public Accountant Report.
- If a taxpayer has a timely full tax certification agreement covering the relevant imports, the special report may not be required.
- Companies with high import volumes are advised to conduct monthly internal reviews to avoid VAT reporting errors.
- The changes aim to strengthen compliance and address challenges in determining nondeductible VAT on specific import-related duties and surcharges.
Source: taxnews.ey.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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