Communiqué on the Amendment of the General VAT Implementation Communiqué

With the Communiqué on the Amendment of the General VAT Implementation Communiqué (Serial No. 57) published by the Ministry of Treasury and Finance, various regulations and amendments have been introduced to the General VAT Implementation Communiqué. The said Communiqué entered into force upon its publication in the Official Gazette.

Regulation on Premix and Flake Products

Pursuant to the Communiqué, premixes, which consist of mixtures of feed additives, and flake products, obtained by processing cereals under steam and high pressure, shall not be considered as compound feed on a standalone basis. Accordingly, the delivery of such products is stipulated not to fall within the scope of VAT exemption.

Extension of the Application Period of VAT Exemptions

The application period of certain VAT exemptions relating to deliveries and services set forth under sections (II/E-5) and (II/E-5.1) of the VAT General Implementation Communiqué has been extended from December 31, 2025 to December 31, 2035.

VAT Exemption within the Scope of UEFA Organizations

Within the scope of the 2026 UEFA Europa League Final, the 2027 UEFA Europa Conference League Final, and the 2032 UEFA European Football Championship, deliveries of goods and services made to UEFA, participating teams, and legal entities involved in the organization, provided that they do not have a workplace, legal seat, or business center in Türkiye, have been exempted from VAT. In order to benefit from this exemption, the submission of a letter to be issued by the Turkish Football Federation is required.

Regulation on the Sale of Immovable Properties by Public Institutions

The Communiqué provides that the sale of immovable properties owned by municipalities, special provincial administrations, and Investment Monitoring and Coordination Directorates shall be exempt from VAT. However, sales of immovable properties carried out by economic enterprises established within these institutions shall be subject to the general VAT provisions.

Regulation on VAT Deduction in Imports

It has been stipulated that VAT corresponding to amounts arising from import surveillance measures, safeguard measures, and duties imposed to prevent unfair competition in imports shall not be eligible for VAT deduction.

Regulation on VAT Refund Procedures

Regulations have been introduced regarding the procedures and principles to be applied in cases where negative findings are identified with respect to taxpayers from whom goods or services are directly procured in the context of VAT refund claims.

Entry into Force

The regulations entered into force on the date of publication, while the provisions regarding the sale of immovable properties shall be applied as of January 1, 2026.

The relevant circular may be accessed here. (In Turkish)