- VAT exemption applies to goods deliveries and services related to construction works under investment incentive certificates for manufacturing and tourism sectors, valid from 01.05.2022 to 31.12.2028.
- Taxpayers must possess an investment incentive certificate for manufacturing or tourism to benefit from the exemption.
- The procedures and principles for the exemption are detailed in the amended VAT General Implementation Communiqué.
- The exemption period was extended by Presidential Decree from 31.12.2025 to 31.12.2028.
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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