Submission Deadline Extended for Special Purpose Sworn-in CPA Reports under Presidential Decision No. 7846

The Revenue Administration has extended the submission deadline for Special Purpose Sworn-in CPA Reports required under Presidential Decision No. 7846 through VAT Circular No. KDV-71/2026-1, dated July 27, 2026.

The extension applies to taxpayers who:

• Carried out imports under Presidential Decision No. 7846 during the first half of 2026 and
• Had an import value exceeding TRY 2,600,000.

The deadline for submitting the Special Purpose Sworn-in CPA Reports, which was originally due by July 31, 2026, has been extended to August 31, 2026.

Taxpayers that do not have a full certification agreement for the year in which the imports were made are required to submit a Special Purpose Sworn-in CPA Report to verify whether the VAT that is not deductible under Presidential Decision No. 7846 has been claimed as input VAT.

However, a separate Special Purpose Sworn-in CPA Report is not required if:

• A full certification agreement was duly executed for the relevant year and
• The full certification report includes a statement confirming whether the VAT paid on imports made under Presidential Decision No. 7846 has been claimed as input VAT.

Taxpayers whose import value does not exceed TRY 2,600,000 during each six-month period must continue to notify their registered tax office, by the end of the month following the relevant six-month period, whether the VAT subject to the Decision has been properly treated for VAT deduction purposes.

You may access the relevant announcement here.