ARTICLE · 02 NOVEMBER 2022

Amendment In Value Added Tax General Implementation Communiqué (Serial No 43)

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With the Communiqué on Amending Value Added Tax General Implementation Communiqué Serial No 43 published in the Official Gazette No. 31994 on 25.10.2022,...

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With the Communiqué on Amending Value Added Tax General Implementation Communiqué Serial No 43 published in the Official Gazette No. 31994 on 25.10.2022, there have been certain changes in Value Added Tax General Implementation Communiqué.

With the Amended Communiqué;

VAT withholding, which is applied at the rate of 4/10 for the delivery of products made of iron - steel and its alloys, has been increased to 5/10 as of 01.11.2022.
VAT refunds, arising from the deliveries of the goods included in section (A) of the list (I) of the annex of the Council of Ministers Decision no 2007/13033 in the January-June period of the calendar year, have been enabled to be in cash provided that they are requested as of June of the relevant year at the earliest and November of the relevant year at the latest.

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