Amendment To The General Communiqué On Value Added Tax Implementation

Amendments have been made by adding a section titled 'VAT Application in the Sale of Cards, Passwords, Codes, and Similar Items' following the section (I/B-15.) of the Value Added Tax General Implementation Communiqué, which was published in the Official Gazette numbered 28983 on the date of April 26, 2014.

Cards, passwords, and codes (such as activation codes, e-pin codes, game codes, digital product codes, wallet codes, gift cards/vouchers, and similar items) can be used to acquire computer programs, games, applications, music, publications, and entertainment products and services marketed in virtual environments (such as broadcasting platforms, gaming sites, application stores). These cards, passwords, and codes can be used for secure shopping in both virtual and physical stores and can be sold either in a virtual environment or physically.