VAT Law No. 3065 [3065 – Number: 18563]
VAT LAW NO. 3065 [LAW NUMBER: 3065 - DATE OF ADOPTION: 25/10/1984 - PUBLISHED IN OFFICIAL GAZETTE: DATE: 2/11/1984 ISSUE: 18563]
VAT LAW NO. 3065 [LAW NUMBER: 3065 - DATE OF ADOPTION: 25/10/1984 - PUBLISHED IN OFFICIAL GAZETTE: DATE: 2/11/1984 ISSUE: 18563]VALUE ADDED TAX LAW
Law Number: 3065
Date of Acceptance: 25/10/1984
Published in the Official Gazette: Date: 2/11/1984 Issue: 18563
Published in the Official Gazette: Series: 5 Volume: 24 Page: 47
PART ONE
Obligation
CHAPTER ONE
Subject of Taxation
Transactions that are subject to taxation:
Article 1 – The following transactions carried out in Türkiye are subject to value added tax:
1. Deliveries and services performed within the framework of commercial, industrial, agricultural activities and freelance professional activities,
2. Import of all kinds of goods and services,
3. Deliveries and services arising from other activities:
a) Postal, telephone, telegraph, telex and similar services, as well as radio and television services,
b) (Amended: 14/3/2007-5602/10 art.) Organizing and playing all kinds of games of chance and fortune,
c) Organizing and showcasing shows and concerts featuring professional artists, as well as sporting activities, matches, races, and competitions involving professional athletes.,
d) (Amended: 16/6/2009-5904/8 art.) Sales made in auction halls and customs warehouses, and the delivery of product certificates issued in accordance with the Agricultural Products Licensed Warehousing Law No. 5300 dated 10/2/2005 to those who will withdraw the product represented by the certificate from the warehouse,
e) Transportation of crude oil, gas and their products via pipelines,
f) Leasing transactions of goods and rights specified in Article 70 of the Income Tax Law,
g) Commercial, industrial, agricultural and professional deliveries and services of general and supplementary budget administrations, provincial special administrations, municipalities and villages and the unions they form, universities, associations and foundations, all kinds of professional organizations, institutions belonging to or subject to them, or established or operated by them, as well as revolving fund organizations or other institutions belonging to or subject to them.,
h) Deliveries and services to be taxed through optional obligations in order to eliminate competition inequality.
The continuity, scope, and nature of commercial, industrial, agricultural, and freelance activities are determined and established according to the provisions of the Income Tax Law; and in cases where there is no clarity in the Income Tax Law, according to the provisions of the Turkish Commercial Code and other relevant legislation.
The fact that these activities are carried out pursuant to requirements indicated by law or official authorities, the legal status and personality of those carrying them, whether or not they are Turkish citizens, and whether or not their domicile, place of business, legal center, or business center is in Türkiye, does not alter the nature of the transactions or constitute an obstacle to taxation.
Whether imports are made by the public sector, the private sector, or any natural or legal person, or in any form or manner, or if they have any special characteristics, does not affect taxation.
Delivery:
Article 2 – 1. Delivery is the transfer of the right of disposal over a good from the owner or those acting on their behalf to the buyer or those acting on their behalf. The handing over of a good to the place or persons indicated by the buyer or those acting on their behalf constitutes delivery. If the good is to be sent to the buyer or those acting on their behalf, initiating the transportation of the good or handing it over to the carrier or driver also constitutes delivery.
2. When the right to dispose of a good is transferred to the last person directly through a series of contracts entered into by two or more persons, without the good changing hands in between, each intermediate stage constitutes a separate delivery.
3. Distribution of water, electricity, gas, heating, cooling, and similar services is also considered a delivery of goods.
4. (Amended: 3/6/1986-3297/1 art.) Where it is customary to return containers, packaging, waste, and by-products, delivery shall be deemed to have been made with respect to the remaining materials. The same provision shall apply when containers, packaging, waste, and by-products of the same type and nature are returned in their place.
5. Barter constitutes two separate deliveries. (Additional sentence: 29/3/2018-7104/1 art.) In the application of this Law, in construction projects in exchange for land, the delivery of a land share by the landowner to the contractor in exchange for a residential or commercial property, and the delivery of a residential or commercial property by the contractor to the landowner in exchange for the land share, shall be deemed to have taken place.[1]
Cases considered as surrender:
Article 3 – The following situations are considered surrender:
a) Withdrawing taxable goods from the business for purposes other than taxable transactions, regardless of the method, or giving taxable goods to business personnel in the form of wages, bonuses, incentives, gifts, donations, etc.,
b) The use or consumption of taxable goods in any way whatsoever for goods whose production and delivery are exempt from tax,
c) Transfer of possession in sales with retention of title,
d) (Repealed: 22/7/1998 – Law No. 4369/82)
Service:
Article 4 – 1. Services, deliveries, deemed deliveries, and transactions other than the import of goods are included.
These processes can take various forms, such as doing and processing something, creating, manufacturing, repairing, cleaning, maintaining, preparing, evaluating, renting, or undertaking not to do something.
2. If the consideration for a service is the delivery of goods or another service, each of these constitutes a separate transaction and is taxed separately according to the provisions governing services or deliveries.
Situations considered as service:
Article 5 – A taxable service is considered a service if it is provided free of charge to the business owner, business personnel, or other individuals.
Transactions to be conducted in Türkiye:
Article 6 – Transactions to be conducted in Türkiye:
a) The goods must be located in Türkiye at the time of delivery,
b) (Amended: 27/1/2000 – Article 3 of Law No. 4503) The service being performed in Türkiye or the service being utilized in Türkiye,
It expresses.
International transportation services:
Article 7 – In transportation and transit services between Türkiye and foreign countries, the portion of the service that falls within the domestic route is considered to have been performed in Türkiye.
PART TWO
Taxpayer and Tax Liability
Taxpayer:
Article 8 – 1. Taxpayer liable for Value Added Tax:
a) In cases of delivery of goods and provision of services, those who perform these tasks,
b) In imports, those who import goods and services,
c) Those subject to customs or transit procedures in transit shipments,
c) (Added: 29/3/2018-7104/2 art.) In sales held at auction houses, those conducting these sales,
d) PTT General Directorate and radio and television institutions,
to) (Amended: 14/3/2007-5602/10 art.) Those who organize all kinds of games of chance and fortune,
f) (Repealed: 14/3/2007-5602/11 art.)
g) In cases falling under subparagraph (c) of paragraph 3 of Article 1, those who organize or display them,
h) Those who rent out the goods and rights specified in Article 70 of the Income Tax Law,
i) Those who have applied for optional tax liability.
2. (Amended: 3/6/1986 – Article 2 of Law No. 3297) Those who show value-added tax (VAT) on invoices or similar documents even though there is no taxable transaction or they are not entitled to show VAT on such documents are liable to pay this tax. This also applies to taxpayers who show an amount higher than the tax amount they are legally obligated to pay. (Amended third sentence: 29/3/2018-7104/2 art.) Taxes that have been overcalculated or incorrectly paid to the Treasury due to such reasons will be refunded to the taxpayer who carried out the transaction, in accordance with the procedures and principles determined by the Ministry of Finance. (Additional sentence: 29/3/2018-7104/2 art.) However, in order for the refund to be processed, the declarations related to the transaction must be corrected and the excess or incorrectly calculated tax must be returned by the seller to the buyer.
Tax responsible person:
Article 9 – (Amended: 24/6/1994 – Law No. 4008/30)
1. In cases where the taxpayer does not have a domicile, place of business, legal center, or business center within Turkey, and in other cases deemed necessary, the Ministry of Finance may hold the parties involved in taxable transactions responsible for the payment of the tax in order to secure the tax claim. (Additional sentences: 28/11/2017-7061/41 art.) However, value added tax on services provided electronically to individuals who are not subject to value added tax by those who do not have a domicile, place of business, legal center, or business center in Türkiye shall be declared and paid by the service providers. The Ministry of Finance is authorized to determine the scope of services provided electronically and the procedures and principles related to their implementation.[2]
2. If, during a physical or recorded inventory, it is determined that goods are held without documentation or services are purchased without documentation, the value-added tax lost due to these purchases will be sought from the taxpayer who possesses the undocumented goods or purchases the services.
Taxpayers found to be in possession of goods or services without proper documentation will be given a 10-day period from the date of detection to submit the relevant purchase documents. If the purchase documents are not submitted within this period, the value-added tax calculated based on the market value of the goods and services at the time of detection will be assessed ex officio against the taxpayer who failed to document their purchases. A tax evasion penalty will be applied to this assessment.[3]
However, if value-added tax is assessed against those selling goods and services acquired without documentation, based on a tax audit report, the lost tax and related penalties will not be separately sought from the buyers.
3. (Added: 16/6/2009-5904/9 art.) According to the Agricultural Products Licensed Warehousing Law No. 5300, licensed warehouse operators are responsible for paying the value-added tax on the delivery of product certificates issued under this law to those who will withdraw the product represented by the certificate from the warehouse.
CHAPTER THREE
Taxable Event
The occurrence of the event giving rise to the tax liability:
Article 10 – Taxable Event:
a) In cases of delivery of goods and provision of services, delivery of the goods or performance of the service,
b) In cases where invoices or similar documents are issued before the delivery of goods or the performance of services, the issuance of invoices or similar documents is limited to the amount shown in these documents.,
c) In cases where the delivery of goods or the provision of services in installments is customary or agreed upon, the delivery of each installment or the provision of each part of the service,
d) In sales made through brokers or on a consignment basis, delivery of the goods to the buyer,
e) If the goods are to be shipped to the buyer or those acting on their behalf, the commencement of the transportation of the goods or their handover to the carrier or driver,
f) (Repealed: 22/7/1998 – Article 82 of Law No. 4369)
g) The billing of fees for water, electricity, gas, heating, cooling and similar energy distribution or usage,
h) (Repealed: 5/11/1986 – Article 2 of Law No. 3316)
i) In imports, the commencement of the obligation to pay customs duty according to the Customs Law; in transactions not subject to customs duty, the registration of the customs declaration.,[4]
j) Transportation and transit transportation carried out between foreign countries and Turkey by persons whose domicile, place of business, legal center, and business center are not located in Türkiye. (Amended wording: 27/1/2000-4503/3 art.) entering or leaving the customs area[5]
k) (Added: 16/6/2009-5904/10 art.) Withdrawal of products from the warehouse, as represented by product certificates issued in accordance with the Agricultural Products Licensed Warehousing Law No. 5300.
It happens instantly.
PART TWO
Exceptions
CHAPTER ONE
Export Exemption
Exports of goods and services:
Article 11 – 1. The following deliveries and services are exempt from tax:
a) (Amended: 4/6/2008-5766/12 art.) Export deliveries and related services, services provided to customers abroad, subcontracting services provided to customers in free zones, and roaming services provided in Türkiye to customers abroad within the framework of reciprocal international roaming agreements.,
b) Value Added Tax (VAT) is collected at the time of delivery of goods purchased by passengers who do not reside in Türkiye and taken outside of Turkey. However, the collected VAT is refunded upon presentation of the invoice or document at the time of customs clearance.
(Added: 28/12/2001-4731/5 art.) Value-added tax paid by those who do not have a domicile, workplace, legal or business center in Türkiye on goods and services purchased for transportation activities, as well as on goods and services purchased due to their participation in fairs, bazaars and exhibitions, will be refunded on a reciprocal basis.
(Additional paragraph: 16/6/2009-5904/11 art.) In accordance with the Law No. 5224 dated 14/7/2004 on the Evaluation, Classification and Support of Cinematographic Films, the value added tax paid by foreign producers on goods and services exceeding the limit stipulated in Article 232 of the Tax Procedure Law No. 213 and applicable in the relevant year, purchased from them for cinematographic works approved by the Ministry of Culture and Tourism, shall be refunded to the producers.
(Added: 28/12/2001-4731/5 art.) The Ministry of Finance is authorized to determine the goods and services eligible for the refund, as well as the procedures and principles related to its implementation.
c) (Added: 3/6/1986 – 3297/3 art.) Value-added tax on goods delivered to exporters by manufacturers on the condition that they are exported is not paid by the exporters. This tax, which is not collected by the taxpayers but will be declared in the relevant period's tax return, is assessed and accrued by the tax office and deferred.
If the goods in question are exported within 3 months from the beginning of the month following the date of delivery to the exporter, the deferred tax will be cancelled.
If the export is not carried out in accordance with the above conditions, the deferred tax will be collected together with the late payment penalty determined according to Article 51 of Law No. 6183 on the Collection Procedure of Public Receivables, calculated from the date of assessment. However, if the goods delivered on the condition of export are not exported due to force majeure reasons specified in the Tax Procedure Law, the deferred tax will be collected together with the deferral interest applicable for the relevant periods, calculated according to Article 48 of Law No. 6183 on the Collection Procedure of Public Receivables, calculated from the date of deferral.[6]
The provisions of Article 32 of this Law do not apply to exporters with regard to these deferred or cancelled taxes.
The Value Added Tax to be refunded to manufacturers who deliver goods to exporters cannot exceed the amount remaining after deducting the tax related to the change in the tax base against the manufacturer from the tax calculated according to the manufacturer's sales price for the exported goods.[7]
Value Added Tax (VAT) refunds to manufacturers who deliver goods to exporters are made after the completion of export transactions. The amount of tax to be refunded or deferred is calculated by comparing the information contained in the taxpayer's declaration for the relevant period.
(Added: 9/4/2003-4842/21 art.) If exports cannot be completed within three months due to force majeure or unforeseen circumstances, the Ministry of Finance, or the tax offices if deemed appropriate by the Ministry, may grant an additional period of up to three months to exporters who apply within fifteen days of the expiry of the three-month period.
2. (Amended: 3/6/1986 – Article 3 of Law No. 3297) The Ministry of Finance and Customs is authorized to limit the quantity of goods to be delivered without Value Added Tax (VAT) collection, for each exporter and supplier of goods to the exporter, based on the previous year's business volume, current year's transactions, and in cases deemed necessary to secure the tax receivable; and to determine the procedures and principles for the application of these exemptions, as well as the minimum amounts to which the exemption will apply.
Export deliveries and services for customers abroad:[8]
Article 12 – 1. ((Amended: 18/2/2009 – Article 11 of Law No. 5838) For a delivery to be considered an export delivery, the following conditions must be met:
a) Delivery must be made to a customer abroad or to a buyer in a free zone or to duty-free shops operating in accordance with paragraph (1) of article 95 of the Customs Law No. 4458 dated 27/10/1999, or to their warehouses or to an authorized customs warehouse operator, or the goods must be entrusted to an authorized customs warehouse operator.
(b) The goods subject to delivery must leave the customs territory of the Republic of Turkey and arrive in a foreign country or a free zone, or be placed in duty-free shops, their warehouses, or an authorized customs warehouse for sale in such shops. The fact that the goods subject to delivery are processed or utilized in any way by domestic firms acting on behalf of the foreign buyer or by the buyer himself before export does not alter this situation.
The Ministry of Finance, after consulting with the Undersecretariat of Customs, is authorized to determine the authorized customs warehouses and the documents required to be prepared there, and to impose limitations on the type and quantity of goods to be stored and their waiting periods in the warehouse.
In the event of non-compliance with the principles determined pursuant to this paragraph regarding the operation of authorized customs warehouses, the warehouse operator, together with the recipient of the value-added tax refund, shall be jointly and severally liable for the lost tax, the penalty to be imposed, and the accrued late payment interest.
2. The term "foreign customer" refers to buyers whose domicile, place of business, legal and business center are located abroad, as well as branches of a domestic company that operate independently abroad. For a service to be considered a service provided to foreign customers, the following conditions must be met.
a) The services must have been performed for a client located abroad.
b) The service must be used abroad.
3) (Added: 4/6/2008-5766/12 art.) For subcontracted services to be considered as having been provided to customers in free zones, the following conditions must be met.
a) Subcontracting services must be performed for clients operating in free zones.
b) Subcontracting services should be utilized in free zones.
PART TWO[9]
Vehicles, Oil Exploration and Investments with Incentive Certificates are Exempt.
The vehicles are used in precious metal and oil exploration, as well as national security.
exceptions for expenditures and investments9
Article 13 – (Amended: 26/3/1985 – 3174/1 art.)
The following deliveries and services are exempt from tax.
a) (Amended: 25/5/1995 – Law No. 4108/33) Taxpayers whose activities consist partially or wholly of leasing or operating sea, air, and rail transport vehicles, floating facilities and vessels in various ways, are subject to taxation on deliveries of sea, air, and rail transport vehicles, floating facilities and vessels made for this purpose, as well as deliveries and services related to the manufacture and construction of these vehicles, and services arising from their modification, repair and maintenance; and those whose activities are the manufacture and construction of sea transport vehicles and floating facilities and vessels are subject to taxation on deliveries and services related to the manufacture and construction of these vehicles.,[10]
b) (Repealed: 25/12/2003-5035/49 art.; Re-enacted: 16/7/2004-5228/14 art.) Services provided at ports and airports for sea and air transport vehicles, (Additional parenthetical provision: 28/7/2024-7524/17 art.) (For the purposes of this clause, vehicles used in activities such as sightseeing, recreation, sports, and amateur fishing, as well as private boats and yachts, are not considered as marine transport vehicles.)
c) (Amended: 28/3/2007-5615/12 art.) Deliveries and services provided to those engaged in gold, silver, and platinum exploration, operation, enrichment, refining, and petroleum exploration activities in accordance with the provisions of the Turkish Petroleum Law, as well as deliveries and services provided to those engaged in pipeline transportation in accordance with the provisions of the same Law, regarding the construction and modernization of these pipelines.,
d) (Added: 22/7/1998-4369/59 art.) For taxpayers holding an Investment Incentive Certificate, deliveries of machinery and equipment covered by the certificate, as well as sales and leases of software and intangible rights covered by the certificate, are subject to the following: (However, if these transactions do not occur as stipulated in the investment incentive certificate, the unpaid tax will be collected from the recipient along with a tax evasion penalty and late payment interest. The statute of limitations for unpaid taxes and tax penalties begins from the start of the calendar year following the date on which the situation requiring the assessment of the tax or the imposition of the penalty occurred).[11]
to) (Added: 16/7/2004-5228/14 art.; Amended: 1/7/2006-5538/8 art.) The construction, renovation, and expansion of railway lines connecting to ports, ports, and airports, as well as the supply of goods and construction contracts related to these works carried out by taxpayers who actually perform or commission these works, and to general budget administrations,
f) (Added: 16/7/2004-5228/14 art.) Ministry of National Defence, Ministry of Justice, Ministry of Interior, (…)12 The deliveries and services made to the Presidency of Defence Industries, the Presidency of the National Intelligence Organization (…)12 and the General Directorate of Customs Enforcement for aircraft, helicopters, ships, submarines, tanks, armored vehicles, armored personnel carriers, rockets, missiles and similar vehicles, weapons, ammunition, weapon materials, equipment and systems, as well as their research and development, software, production, assembly, spare parts, maintenance, repair and modernization, for national defence and internal security needs; deliveries and services made to these institutions within the scope of the relevant projects related to defence industry projects carried out by the Ministry of National Defence or the Presidency of Defence Industries; and deliveries and services to be made to those who carry out these deliveries and services, the quantity and quality of which are approved by the above-mentioned organizations. [12][13][14]
g) (Added: 16/6/2009-5904/12 art.) Delivery of goods listed in Annex (II) to the Special Consumption Tax Law No. 4760 dated 6/6/2002 to the central organization of the Presidency,[15]
g) (Added: 16/6/2009-5904/12 art.) The initial delivery of product certificates issued under the Agricultural Products Licensed Warehousing Law No. 5300 is made through specialized product exchanges and trade exchanges authorized by the Ministry of Industry and Trade to buy and sell product certificates.
h) (Added: 27/3/2015-6639/13 art.) The deliveries and services provided to the Turkish Red Crescent Society in accordance with its statutes, including disaster management and relief, shelter, nutrition, social assistance, public awareness campaigns, activities under national and international humanitarian law and the International Red Cross-Red Crescent Movement, duties during war or emergencies, and blood, health, migration and refugee services (including asylum seeker services); and the deliveries and services provided within the scope of the Turkish Red Crescent Society's national and international collaborations, international affiliations and memberships, and humanitarian aid activities carried out with institutions and organizations affiliated with the United Nations and internationally accredited aid organizations.,
i) (Added: 29/1/2016-6663/13 art.) Fertilizers registered by the Ministry of Food, Agriculture and Livestock and the delivery of raw materials contained in these products to fertilizer producers, as well as oilseed meal (excluding starch residues and similar residues classified under tariff position number 2303.10 of the Turkish Customs Tariff Schedule and residues and waste of the brewing and distilled spirits industry classified under customs tariff statistical position number 2303.30.00.00.00), full-fat soy, bran, razmol, fish meal, meat meal, bone meal, blood meal, tapioca (cassava), sorghum and all kinds of commercially prepared mixed feeds (excluding cat and dog food), straw, fodder turnip, fodder beet, root feeds, hay, alfalfa, vetch, sainfoin, hay and silage corn, clover, fodder cabbage, fodder peas and similar animal feeds (including green and dry roughage and their processed in pellet form or with or without a binder according to seasonal needs). delivery,
i) (Added: 23/2/2017-6824/7 art.) The exemption applies to the initial delivery of buildings constructed as residences or workplaces, provided that the payment is brought to Türkiye in foreign currency, and is applied to Turkish citizens residing abroad for more than six months with a work or residence permit, foreign nationals not residing in Türkiye, and institutions whose legal and business headquarters are not in Türkiye and which do not earn income in Türkiye through a business establishment or permanent representative, excluding those specified in clause 2 of the first paragraph of Article 3 of the Income Tax Law. (However, if it is determined that the exemption was applied despite not meeting the conditions stipulated in the clause, the taxpayer and the buyer are jointly and severally liable for the uncollected tax, tax evasion penalty, and late payment interest. If the residence or workplace received under the exemption is disposed of within three years, it is mandatory for the seller to pay the uncollected tax, together with the deferred interest calculated according to Article 48 of Law No. 6183, before the title deed transaction.),[16]
j) (Added: 21/3/2018-7103/29 art.) The supply of goods and services to organized industrial zones and small industrial sites, or to economic enterprises established by them, relating to the construction of water, sewerage, treatment, natural gas, electricity, communication, renewable and other energy facilities, roads, and workplaces in small industrial sites.,[17][18]
k) (Added: 29/3/2018-7104/4 art.) Deliveries and services provided to those making donations for the construction of schools, health facilities, student dormitories with a capacity of not less than one hundred beds (fifty beds in priority development regions), children's homes, orphanages, nursing homes, care and rehabilitation centers, places of worship subject to the permission and supervision of the local administrative authorities, facilities providing widespread religious education subject to the supervision of the Presidency of Religious Affairs, youth centers and youth and scouting camps belonging to the Ministry of Youth and Sports, to be donated to public administrations with general and special budgets, provincial special administrations, municipalities and villages.,[19]
l) (Added: 29/3/2018-7104/4 art.) Preventive medicine, diagnosis, treatment and rehabilitation services provided exclusively within health institutions and organizations by natural or legal persons authorized by the Ministry of Health to foreign nationals who are not resident in Türkiye (other deliveries and services provided to foreign nationals who are not resident in Türkiye together with the said services are not included in the scope of the exemption),19
m) (Added: 29/3/2018-7104/4 art.) Deliveries of new machinery and equipment made exclusively for use in R&D, innovation, and design activities to those engaged in these activities in technology development zones and specialized technology development zones under the Technology Development Zones Law No. 4691 dated 26/6/2001, in R&D and design centers under the Law on Supporting Research, Development and Design Activities No. 5746 dated 28/2/2008, and in research laboratories under the Law on Supporting Research Infrastructures No. 6550 dated 3/7/2014 are exempt from taxation. (If the machinery and equipment received under this exemption are used for purposes other than R&D, innovation, and design activities or are disposed of within three years from the beginning of the calendar year following the delivery date, the unpaid tax will be collected from the recipient with a tax evasion penalty and delay interest. The statute of limitations for unpaid taxes and tax penalties begins from the beginning of the calendar year following the date on which the situation requiring the assessment of the tax or the imposition of the penalty occurred.),17
n) (Added: 17/1/2019-7161/17 art.) (Amended: 21/2/2019-7166/7 art.) Delivery of printed books and periodicals, excluding those sold in sealed packaging, in accordance with the provisions of the Law No. 1117 of 21/6/1927 on the Protection of Minors from Harmful Publications (In the application of this clause, the limit determined in the second paragraph of this article shall not apply.),
he) (Added: 20/7/2025-7555/6 art.) 4760 sayılı Kanuna ekli (II) sayılı listenin 87.03 G.T.İ.P. numarasında yer alan “- Yük taşımasında kullanılıp azami ağırlığı 3,5 tonu aşmayan ve yolcu taşıma kapasitesi (Yolcu taşıma kapasitesi sürücü dahil toplam yolcu sayısının 70 kilogramla çarpılması suretiyle hesaplanır. Bu hesaplamada koltuk olmasa dahi, koltuk montajı için bulunan sabit tertibatlar da koltuk olarak dikkate alınır) istiap haddinin (bir aracın güvenle taşıyabileceği sürücü ve yolcu dahil toplam yük ağırlığı) %50’sinin altında olan motorlu araçlardan (bütün tekerlekleri motordan güç alan veya alabilenler, binek otomobilleri, steyşın vagonlar, yarış arabaları, arazi taşıtları hariç)” satırındaki motorlu taşıtlar ile 87.04 ve 87.11 G.T.İ.P. numaralarında yer alan taşıtların, münhasıran millî savunma ve iç güvenlik ihtiyaçlarında kullanılmak üzere Millî Savunma Bakanlığı, İçişleri Bakanlığı, Savunma Sanayii Başkanlığı ve Millî İstihbarat Teşkilatı Başkanlığına teslimi,
(Additional paragraph: 16/7/2004-5228/14 art.) The President is authorized to determine the minimum amount for the application of the exemption, as stipulated in Article 232 of the Tax Procedure Law No. 213, and to increase this amount up to twice its current value or reduce it to zero. The Ministry of Finance is authorized to define the deliveries and services that will fall within the scope of the exemption and to determine the procedures and principles related to the exemption.[20]
CHAPTER THREE
Transportation Exemption
Transit transportation:[21]
Article 14 – 1. In transit and transportation services between Türkiye and foreign countries, transportation services to be determined by the President are exempt from tax.
2. This exemption is granted to taxpayers whose domicile, legal center, and business center are not located in Türkiye, provided that there is reciprocity with respect to the relevant countries.[22]
3. (Added: 27/4/2006-5493/2 art.) In accordance with the provisions of Law No. 4054 on the Protection of Competition and Law No. 5015 on the Petroleum Market, the delivery of diesel fuel to the tanks of trucks, tractors, and semi-trailers with refrigeration units carrying goods to be exported abroad under the export regime of Customs Law No. 4458 at border crossings determined by the President, is exempt from tax only during departure from the country (provided that the fuel tank capacities of the vehicles and refrigeration units are not exceeded).
The Ministry of Finance is authorized to determine the procedures and principles regarding this exemption.
CHAPTER FOUR
Diplomatic Exceptions
Article 15 – 1. The following deliveries and services are exempt from tax:
a) On a reciprocal basis, deliveries and services provided to the diplomatic missions and consulates of foreign states in Türkiye and their members with diplomatic privileges,
b) Deliveries and services provided to international organizations and their members that are granted tax exemption under international agreements,
2. The Ministry of Finance and Customs is authorized to determine the procedures and principles for the application of these exceptions, as well as the minimum amounts to which the exception will apply.
CHAPTER FIVE
Import Exemption
Article 16 – 1. The following deliveries and services are exempt from tax:
a) Import of goods and services whose deliveries are exempt from tax according to this Law,
b) (Amended: 27/1/2000 – Article 1 of Law No. 4503) The import of goods that are exempt or excluded from customs duty within the scope of the provisions of the first paragraph of Article 167 of the Customs Law No. 4458 [excluding subparagraph (3), subparagraph (a) of subparagraph (5), subparagraph (7) and subparagraph (a) of subparagraph (12)] regarding temporary import and outward processing regimes and returned goods, (In order for goods that are exported by taking advantage of the export exemption regulated in Article 11 of this Law but are returned as specified in Articles 168, 169 and 170 of the Customs Law to benefit from the import exemption, it is necessary to pay the amount of the export exemption benefited from with respect to these goods to the customs administrations or to provide a guarantee for this amount.)[23]
c) (Amended: 25/12/2003 – Article 7 of Law No. 5035) Goods to which the transit and customs warehousing regimes, as well as the provisions regarding temporary storage and free zones, apply in the Customs Law,
2) (Amended: 27/1/2000-4503/1 art.) According to the Customs Law, if returned goods undergo processing abroad or an addition is made to their original portion, the difference in value of the goods is not included in the exemption.
CHAPTER SIX
Social and Military Exceptions and Other Exceptions
Article 17 – 1. Exceptions for Cultural and Educational Purposes:[24]
General and supplementary budget departments, provincial special administrations, municipalities, villages, unions formed by them, universities, revolving fund organizations, public institutions and organizations established by law and presidential decree, professional organizations with the status of public institutions, political parties and trade unions, pension and aid funds established by law or having legal personality, associations beneficial to the public interest, agricultural cooperatives and foundations granted tax exemption by the President;
a) Deliveries and services made for the purpose of disseminating, improving and promoting science, technology, fine arts, and agriculture,
b) Deliveries and services related to cultural and educational activities performed by operating or managing theaters, concert halls, libraries, exhibition halls, reading and conference rooms, and sports facilities.,
2. Exceptions with a Social Purpose:
a) The deliveries and services provided by the institutions and organizations listed above, in accordance with their purposes, through the operation or management of hospitals, convalescent homes, clinics, dispensaries, preventoriums, sanatoriums, blood banks and organ transplant banks, monuments, botanical and zoological gardens, parks, and veterinary, bacteriology, serology and distophagin laboratories, student or training dormitories, elderly and disabled care and nursing homes, free soup kitchens for the poor, shelters for the destitute and orphanages, as well as the deliveries and services provided to each other by those providing health services for diagnostic and treatment purposes.,[25][26]
b) (Amended: 16/7/2004-5228/15 art.) Free education and training services provided by private schools subject to the provisions of Law No. 5580 dated 8/2/2007, not exceeding 10% of their capacity in the relevant period; free dormitory services provided by student dormitories established in accordance with the provisions of the Law No. 5661 dated 24/3/1950 on Student Dormitories and Canteens for Higher Education and the Law No. 3797 dated 30/4/1992 on the Organization and Duties of the Ministry of National Education, not exceeding 10% of their capacity in the relevant period; and free education and training services provided by universities and higher education institutions, not exceeding 50% of their capacity in the relevant period; free delivery of goods and provision of services based on the requirements indicated by law; all kinds of free delivery of goods and provision of services to the institutions and organizations listed in the first paragraph; and payments to associations and foundations engaged in food banking activities for the purpose of assisting the poor, in accordance with the procedure determined by the Ministry of Finance. and delivery of donated food, cleaning supplies, clothing and fuel within the framework of the principles,[27][28][29]
c) (Added: 23/11/2000-4605/6 art.) Deliveries and services provided free of charge to diplomatic missions and consulates of foreign states in Türkiye, as well as to foreign charitable and aid organizations, and to the institutions and organizations listed in paragraph 1 of this article.
The Ministry of Finance is authorized to determine the goods and services that will be exempt from this provision, their minimum amounts, and the procedures and principles for its implementation.
d) (Addendum: 14/7/2004-5226/19md.) Architectural services provided to those benefiting from survey, restoration, and restitution projects of registered immovable cultural assets within the scope of Law No. 2863 on the Protection of Cultural and Natural Heritage, as well as deliveries to be made within the scope of the implementation of these projects.
The goods and services that will be exempted, their minimum standards, and the procedures and principles for the implementation of this clause shall be determined by the Ministry of Finance.27
to) (Added: 16/7/2004-5228/15 art.) The delivery of licenses, permits, approvals, and similar services by professional organizations with the status of public institutions, in accordance with the duties assigned to them by law and their purposes, and the delivery of printed materials to be used in connection with these services by these organizations (excluding the delivery of motor vehicle registration plates),
3. Military-Related Exceptions:
a) (Amended: 11/2/2014-6519/45 art.) Military factories, shipyards and workshops, military clubs and their branches, military canteens, barracks canteens, shift dormitories and their annexes, special, local and winter training centers, military cafeterias and military museums, deliveries and services they provide in accordance with their founding purposes, and the leasing of goods and rights specified in Article 70 of the Income Tax Law to be carried out by these institutions and organizations,
b) (Repealed: 3/6/1986-3297/18 art.)[30]
c) (Repealed: 6/12/1984-3099/temporary article)
4. Other Exceptions:
a) (Amended: 9/4/2003-4842/23 art.) According to the Income Tax Law, deliveries and services provided by tradespeople exempt from tax and taxpayers whose income is determined using the simplified method are subject to taxation under Article 20/B of the same Law.,[31]
b) (Amended: 3/6/1986-3297/6 art.) According to the Income Tax Law, deliveries and services provided by farmers who are not subject to tax under the real method, and by self-employed professionals who are exempt from tax according to Article 66 of the same Law,[32]
c) (Amended: 20/6/2001-4684/19 art.) Transactions specified in Article 81 of the Income Tax Law, the conversion of ordinary partnerships into capital companies under the conditions written in subparagraph (2) of the first paragraph of the same article, and transfer and division transactions carried out in accordance with the Corporate Tax Law (The provision of subparagraph (a) of Article 30 of the Value Added Tax Law does not apply to transactions exempted from tax within this scope. Taxes borne and not deductible by taxpayers who cease their activity, are divided or dissolved as a result of the transaction, are deducted by taxpayers who start their activity or take over the assets of the transferred or divided companies after the transfer and division, in accordance with the results of the tax audit to be conducted without being bound by the statute of limitations periods regulated in the Tax Procedure Law, in a way that will not lead to double deduction.),[33][34]
c) (Added: 28/11/2017-7061/42 art.) Roaming services obtained from abroad within the framework of international roaming agreements and the billing of these services to customers in Türkiye,[35]
d) Leasing transactions of real estate not included in economic enterprises, leasing of areas designated as canteens in schools affiliated with the Ministry of National Education by school parent associations, and leasing transactions of goods and rights specified in Article 70 of the Income Tax Law carried out by institutions and organizations such as hospitals, clinics, dispensaries, and sanatoriums affiliated with the Ministry of Health,[36][37]
to) (Amended: 9/4/2003-4842/23 art.) Transactions that fall within the scope of the bank and insurance transactions tax, and the insurance transactions carried out by insurance intermediaries to insurance companies, as well as the credit guarantee transactions of the institutions specified in subparagraphs (1) and (p) of the first paragraph of Article 4 of Law No. 5520,[38][39]
f) (Amended: 14/3/2007-5602/10 art.) Deliveries and services provided by the Mint and Stamp Printing Office,
g) (Amended: 16/7/2004-5228/15 art.) The import, delivery to and exchange of gold and silver bullion, precious stones (diamonds, rubies, emeralds, topaz, sapphires, peridot, pearls) for trading on exchanges established in Türkiye in accordance with the Capital Market Law No. 6362 dated 6/12/2012, the transfer of these assets between exchange members, foreign exchange, money, stamps, securities, shares, bonds (including financing services provided by purchasing bonds, limited to interest income earned), lease certificates issued by asset leasing companies, capital market instruments traded on exchanges established in Türkiye, and the delivery of metal, plastic, rubber, paper, glass scrap and waste, and garment scraps are all included in this scope.,[40][41][42][43][44][45][46]
h) Water deliveries for agricultural purposes, non-commercial retail deliveries of drinking water to residents of villages by village legal entities, and land reclamation services provided by public institutions, agricultural cooperatives, and farmers' associations.,[47]
i) (Added: 6/12/1984-3099/1 art.; Amended: 16/7/2004-5228/15 art.) Services provided in free zones, and export-oriented cargo transportation to or from free zones,[48]
i) (Added: 19/8/2016-6741/9 art.) The transfer of assets and rights to the Turkish Sovereign Wealth Fund and its sub-funds, and the delivery and services provided through the management of these assets and rights by the Turkish Sovereign Wealth Fund Management Joint Stock Company,
The provisions of Article 30, paragraph 1, subparagraph (a) shall not apply to transactions exempted under this clause.
j) (Added: 3/6/1986 – 3297/6 art.) Pipeline transportation services for imported crude oil, gas, and their products.
k) (Added: 22/7/1998 – 4369/60 art.) The delivery of land and workplaces to economic enterprises established for the purpose of establishing organized industrial zones and small industrial sites (…)[49].
l) (Added: 9/4/2003-4842/23 art.) The delivery of assets and rights constituting collateral for receivables transferred by asset management companies established in accordance with the provisions of Law No. 4743 dated 30.01.2002 from banks, private financial institutions and other financial institutions (including their sale at auction) for the purpose of collecting these receivables, and the delivery of assets and rights constituting collateral for debts restructured under the provisions of financial restructuring framework agreements pursuant to the same Law due to non-payment of these debts (including their sale at auction),
m) (Added: 9/4/2003-4842/23 art.; Amended: 16/7/2004-5228/15 art.) According to the Banking Law; the delivery of assets and rights to the Deposit Insurance Fund, their delivery by the Deposit Insurance Fund (including sale at auction), the delivery of assets and rights constituting collateral for receivables acquired by the Fund (including sale at auction), and the delivery of assets of companies whose ownership rights, management and control, excluding dividends, have been acquired by the Fund (including sales at auction) for the purpose of collecting the Fund's receivables,
This exemption is applied proportionally to the amount transferred to the Fund from the transaction fee.
n) (Added: 25/12/2003-5035/8 art.) News services provided to the General Directorate of Press, Publication and Information.
he) (Added: 16/7/2004-5228/15 art.) The rental of tax-free sales premises and independent units such as warehouses and storage facilities belonging to these premises in customs warehouses and temporary storage areas and in customs zones where customs services are provided (…)51.,[50][51]
he) (Added: 29/3/2018-7104/5 art.) Storage, warehousing, and terminal services provided for goods subject to import and export transactions, as well as goods processed under the transit regime, in customs warehouses, temporary storage areas, and customs zones where customs services are provided.,[52]
p) (Added: 16/7/2004-5228/15 art.; Amended: 24/7/2008-5793/13 art.) The transfer and lease of immovable properties by the Treasury, the establishment of easements, the granting of usage permits and preliminary permits, as well as the transfer of land and plots by the Urban Transformation Presidency and the Housing Development Administration, and the transfer and delivery of immovable properties owned by municipalities and provincial special administrations, and immovable properties owned by endowed foundations managed and represented by the General Directorate of Foundations,[53][54][55][56]
r) (Added: 30/12/2004-5281/33 art.; Amended: 28/3/2007-5615/13 art.) In the assets of the institutions (…)[57] Transfers and deliveries realized through the sale of equity shares held for at least two full years, and the transfer and delivery of real estate and equity shares (including sales at auctions) to banks, financial leasing and financing companies in exchange for the debts of those indebted to banks, financial leasing and financing companies and their guarantors, and the transfer and delivery of these real estate and equity shares by financial leasing and financing companies. [58][59]
The delivery of (…)59 subsidiary shares held in the assets of institutions trading in the exempted securities for this purpose is outside the scope of the exemption.
Value-added tax incurred on the acquisition of assets delivered under the exemption, and which could not be offset through deductions until the period of delivery, shall be considered as an expense in determining the income or corporate tax base for the accounting period in which the delivery takes place.[60]
(Additional paragraph: 15/7/2016-6728/43 art.) In calculating the minimum two-year holding period for the sale of the (…)59 subsidiary shares transferred to asset leasing companies under clause (u) of this paragraph and to financial leasing companies, participation banks and development and investment banks under clause (y) to third parties by the originating entity and the lessee, the periods during which these (…)59 subsidiary shares were held in the assets of asset leasing companies, financial leasing companies, participation banks and development and investment banks are also taken into account.
s) (Added: 1/7/2005-5378/32 art.) All kinds of tools, equipment, and special computer programs specifically designed for the education, professions, and daily lives of people with disabilities.[61]
(s) (Added: 21/2/2007-5582/35 art.) The delivery of a residential property pledged as collateral or mortgaged for housing finance purposes, as defined in Article 38/A of the Capital Market Law No. 2499, to housing finance institutions, the Housing Development Administration, mortgage finance institutions, or third parties (including sales at auction), and the subsequent delivery of such property by housing finance institutions, the Housing Development Administration, or mortgage finance institutions (including sales at auction).
t) (Added: 16/6/2009-5904/14 art.) The delivery of product certificates issued under the Law No. 5300 on Licensed Warehousing of Agricultural Products through specialized product exchanges and trade exchanges that have received permission from the Ministry of Industry and Trade for the buying and selling of product certificates, except for the transactions specified in subparagraph (d) of paragraph (3) of the first paragraph of Article 1 and paragraph (ğ) of the first paragraph of Article 13, is exempt from tax. (The provision of paragraph (a) of the first paragraph of Article 30 does not apply to transactions exempt from tax within this scope.).
u) (Added: 13/2/2011-6111/85 art.; Amended: 15/7/2016-6728/43 art.) The transfer of all types of assets and rights from originating institutions to asset leasing companies for the purpose of issuing lease certificates, with the condition that these assets and rights are returned at the end of the contract period, and the subsequent leasing of these assets and rights by asset leasing companies and their transfer to the acquiring institution.
Under this exemption, value-added tax incurred on the acquisition of assets and rights transferred to asset leasing companies, and which could not be offset through deductions until the period of transfer, is considered as an expense in determining the income or corporate tax base for the accounting period in which the transfer takes place.
v) (Added: 13/6/2012-6327/12 art.) Services provided exclusively by the Insurance Arbitration Commission, established pursuant to the Insurance Law No. 5684 dated 3/6/2007, regarding the resolution of disputes.
y) (Added: 12/7/2013-6495/29 art.; Amended: 15/7/2016-6728/43 art.) In accordance with the Financial Leasing, Factoring and Financing Companies Law No. 6361 dated 21/11/2012; the sale, lease, and transfer of movable and immovable properties subject to lease to the lessor, by financial leasing companies, participation banks, and development and investment banks, which are purchased directly from the lessee and leased back, are subject to the condition that the ownership of the leased property will be transferred to the lessee at the end of the contract period.[62]
Within the scope of this exemption, value-added tax incurred on the acquisition of all types of movable and immovable property transferred to financial leasing companies, participation banks, and development and investment banks, and which could not be offset through deductions until the period of transfer, shall be considered as an expense in determining the income or corporate tax base for the accounting period in which the transfer takes place.
z) (Added: 6/2/2014-6518/32 art.) The leasing, transfer, or sale of intangible rights relating to patented or utility model-registered inventions arising from research and development, innovation, and software activities within the scope of Article 5/B of the Corporate Tax Law No. 5520 dated 13/6/2006 (The provision of Article 30, paragraph 1, subparagraph (a) of this Law shall not apply to transactions exempt from tax within this scope).
CHAPTER SEVEN
Waiver of Exceptions and Limits of Exceptions
Waiver of the exception:
Article 18 – 1. (Amended: 16/7/2004-5228/16 art.) Those who carry out transactions exempt from tax may request to be subject to tax for the types of transactions they specify by submitting a written application to the relevant tax office. This request must cover all transactions specified in the application and carried out after the application date. However, the tax liability does not extend to ongoing transactions.
2. (Amended: 16/7/2004-5228/16 art.) Except for the exceptions relating to deliveries and services performed by associations beneficial to the public interest and foundations granted tax exemption by the President, by operating or managing them in accordance with their founding purposes, the provisions of paragraph (1) above shall not apply to the exceptions written in paragraphs (1) and (2) of Article 17 and subparagraphs (a) of paragraph (3) and (e) of paragraph (4).[63]
3. Upon request from those who wish to waive the exemption, the tax office shall establish their tax liability as of the date of the request. Those who become taxpayers in this way cannot withdraw from tax liability for three years. If taxpayers do not request to withdraw from tax liability before the end of the three-year period, their tax liability shall be deemed to be extended for another three years.
Limits of exceptions:
Article 19 – 1. Tax exemption and exclusion provisions in other laws are invalid with respect to this tax. Exemptions and waivers related to value added tax can only be regulated by adding provisions to this Law or by amending this Law.
2. The provisions of international agreements are reserved.
PART THREE
Tax Base, Rate and Discount
CHAPTER ONE
Tax base
Tax base for delivery and service transactions:
Article 20 – 1. In delivery and service transactions, the tax base is the consideration for these transactions.
2. The term "consideration" refers to the total amount of money, goods, and other forms of benefits, services, and values that can be represented in monetary terms, received or owed by those who receive the goods or services, or those acting on their behalf, in exchange for these transactions.
3. (Repealed: 22/7/1998 – Law No. 4369/82)
4. In cases where the price of services is determined according to a specific tariff, or where payment is collected via ticket, the tariff and ticket price are determined including Value Added Tax (VAT), and the tax is not separately passed on to the customer.
Tax base for imports:
Article 21 – In imports, the tax base is the sum of the elements shown below:
a) The value of imported goods on which customs duties are to be assessed shall be the CIF value, including insurance and freight costs, if customs duties are not levied on a value basis or if the goods are exempt from customs duties; if this is not known, the value of the goods shall be determined by customs.,
b) All taxes, duties, fees and levies paid during import,
c) Other expenses and payments made up to the date of registration of the customs declaration that are not subject to tax, as well as payments such as price differences and exchange rate differences calculated on the value of the goods.[64][65]
c) (Addition: 20/7/2025-7555/8 art.) The amount of special consumption tax used to calculate the security for the goods imported against security in accordance with paragraph (4) of article 16 of Law No. 4760.
Tax base for international freight and passenger transport:
Article 22 – The Ministry of Finance and Customs is authorized to determine the tax base for transportation and transit transportation between foreign countries and Turkey by those whose domicile, legal center, and business center are not located in Türkiye, taking into account domestic equivalents per person and per ton in kilometers.
Special tax base types:[66]
Article 23 – Special tax base types are as follows:
a) The fee for participating in the Sports Toto game and all types of lotteries, including the National Lottery,
b) In horse racing and other pari-mutuel betting and games of chance, the fees charged for participating in these races and games, as well as the fees charged for entry to the venues where these races and games are held,
c) Fees charged for entry to venues where shows and concerts featuring professional artists, and sporting activities, matches, races, and competitions involving professional athletes are organized and broadcast, as well as fees for deliveries and services provided at these venues.,
d) (Amended: 16/6/2009-5904/15 art.) The final sale price in sales made in customs warehouses and auction halls, and the value of product certificates issued under the Law No. 5300 on Licensed Warehousing of Agricultural Products, as determined on the last exchange where the certificate was traded, upon delivery of the certificate to those who will withdraw the product from the warehouse.
to) (Added: 6/12/1984 – 3099/2 art.) The tax base for the delivery and import of gold jewelry or gold-containing gold coins is the amount remaining after deducting the value of gold bullion.
f) (Added: 29/3/2018-7104/6 art.) For taxpayers engaged in the trade of used motor vehicles or real estate, the tax base for the delivery of used motor vehicles or real estate purchased from non-VAT taxpayers (including purchases from VAT taxpayers that are exempt) and sold without substantial changes to their condition, is the amount remaining after deducting the purchase price.
g) (Added: 6/12/1984 – 3099/2 art.) The Ministry of Finance and Customs is authorized to determine special tax base methods, taking into account the nature of the transaction.
Elements included in the tax base:
Article 24 – The following elements are included in the tax base:
a) Transportation, loading and unloading costs incurred by the seller up to the location indicated by the recipient,
b) Packaging costs, insurance, commission and similar expense reimbursements, as well as taxes, duties, fees, shares, fund contributions, etc.,
c) Various revenues such as maturity difference, price difference, exchange rate difference, interest, premium, and all kinds of benefits, services and values provided under service and similar names.[67]
Elements not included in the tax base:
Article 25 – The following elements are not included in the tax base:
a) Discounts in amounts consistent with commercial practices, as shown on invoices and similar documents for delivery and service transactions,
b) Calculated value added tax.
Transactions involving foreign currency:
Article 26 – If the price is calculated in foreign currency, the foreign currency is converted into Turkish lira at the current exchange rate prevailing at the time the taxable event occurs. The principles for converting foreign currencies with unspecified current exchange rates into Turkish lira are determined by the Ministry of Finance and Customs.
Comparable value and comparable fee:
Article 27 – 1. In cases where the consideration is not available or unknown, or where the consideration consists of assets other than money, such as goods, benefits, or services, the tax base is the comparable price or comparable fee, depending on the nature of the transaction.
2. In cases where the price is clearly lower than the comparable price or comparable fee, and the taxpayer cannot justify this difference with a valid reason, the comparable price or comparable fee shall be used as the tax base.
3. The comparable value and comparable fee are determined in accordance with the provisions of the Tax Procedure Law.
4. For value-added tax purposes, general administrative expenses and the share of general expenses attributable to the product must be included in determining the comparable price.
5. If a fee schedule has been determined by the relevant professional organizations for freelance activities, the fee for the service cannot be lower than the fee shown in that schedule.
6. (Added: 29/3/2018-7104/7 art.) In determining the price for construction work in exchange for land, the amount determined according to the cost basis specified in the second paragraph of Article 267 of the Tax Procedure Law, for the residential or commercial property left to the landowner by the contractor, shall be taken as the basis.[68]
PART TWO
Ratio
Article 28 – (Amended: 3/12/1988 – Law No. 3505/23)
The value-added tax rate is % 10 for each taxable transaction. The President is authorized to increase this rate up to four times, to reduce it to % 1, and to determine different tax rates within these limits for various goods and services, as well as for the retail stage of certain goods and for the delivery of residential properties based on the tax value and location of the land or dwelling on which the construction is carried out.
CHAPTER THREE
Discount
Article 29 – 1. Unless otherwise stipulated in this Law, taxpayers may deduct the following taxes from the value-added tax calculated on their taxable transactions related to their activities:
a) Value added tax shown in invoices and similar documents calculated and issued for deliveries and services rendered to them,
b) Value added tax paid on imported goods and services,
c) (Added: 3/6/1986 – 3297/9 art.) For taxpayers who switch from lump-sum or compensatory taxation to actual taxation, the value-added tax shown on invoices and similar documents for goods at the beginning of the accounting period, according to the inventory prepared,
c) (Added: 27/12/2023-7491/30 art.) Value-added tax declared and paid by those responsible for withholding tax, in their capacity as responsible parties.,
2. (Amended: 25/12/2003-5035/9 art.) If the total deductible value-added tax in a tax period exceeds the total value-added tax calculated on the taxpayer's taxable transactions, the difference shall be carried forward to subsequent periods and shall not be refunded. However, this does not apply to deliveries and services for which the tax rate has been reduced by the President pursuant to Article 28 (...).[75] Taxes that cannot be deducted and whose amount exceeds the limit determined by the President shall be paid by offsetting them against the tax and social security premium debts of these taxpayers, their debts to general and supplementary budget administrations and municipalities, or their debts related to the cost of goods and services obtained from revolving fund organizations, enterprises whose capital is 1/3 of the total capital owned by the public or which are subject to privatization, and organized industrial zones. (Additional sentence: 18/1/2017-6770/16 art.) However, taxes not refunded by offsetting may be refunded in cash within the year, according to the sectors, goods and services groups, and periods determined by the Ministry of Finance. Taxes that cannot be refunded by offsetting within the year will be refunded in cash or offset against the taxpayer's debts listed above, provided that a request is made in the following year. The President is authorized to partially or completely abolish the right to refund, or to limit it to the value-added tax incurred due to depreciable assets, for goods and services groups and sectors with reduced tax rates; the Ministry of Finance is authorized to determine the procedures and principles for the implementation of this paragraph.[76][77][78]
3. (Added: 3/6/1986 – Article 9 of Law No. 3297) The right to a tax deduction can be exercised in the tax period in which the relevant documents are recorded in the statutory books, provided that it does not exceed the calendar year following the calendar year in which the taxable event occurred. (Additional sentence: 9/3/2023-7440/16 art.) However, with regard to the import of goods transported via pipelines or power lines and in a continuous flow, the value-added tax paid up to the deadline for filing the value-added tax return for the tax period in which the import took place may be deducted in the period in which the import took place.[79]
4. (Added: 29/3/2018-7104/8 art.) According to Article 322 of the Tax Procedure Law, value added tax calculated and declared on receivables that have become worthless can be deducted in the tax period in which the receivable is written off as a loss (However, in order for value added tax taken into account as an expense in determining the income or corporate tax base by setting aside a provision according to Article 323 of the Tax Procedure Law to be deducted within the scope of this paragraph, it is a condition that it be taken into account as income in determining the income or corporate tax base).
5. The Ministry of Finance and Customs is authorized to resolve any irregularities that may arise in the application of tax reductions, in accordance with the main principles of this Law, in a way that prevents double taxation and tax exemption, and to regulate the procedures and principles related to the reduction.[80]
Non-deductible value-added tax:
Article 30 – The following taxes cannot be deducted from the value-added tax calculated on the taxpayer's taxable transactions:[81][82]
a) Value added tax shown in the purchase documents related to the delivery of goods and provision of services that are not subject to tax or are exempt from tax (excluding transactions exempted from value added tax in accordance with subparagraphs (b), (c) and (d) of paragraph (2) and subparagraphs (ı) and (ö) of paragraph (4) of Article 17 of this Law) or included in the costs of these goods and services,
b) (Amended: 3/6/1986 – Article 10 of Law No. 3297) Except for those whose activities consist partially or wholly of renting or operating passenger cars in various ways, the value added tax shown on the purchase invoices of passenger cars belonging to businesses,
c) (Amended: 16/7/2004-5228/17 art.) Except for losses resulting from earthquakes, floods, and fires in areas declared as force majeure by the Ministry of Finance, the value-added tax on lost goods shall be waived., (Additional parenthetical provision: 29/3/2018-7104/9 art.) (However, in accordance with Article 315 of the Tax Procedure Law, the value-added tax incurred on depreciable assets that are lost or delivered under an exemption after completing their useful lives as determined by the Ministry of Finance, and the portion of the value-added tax incurred on depreciable assets that are lost or delivered under an exemption before completing their useful lives, corresponding to the period of use, may be deducted.)
d) Value-added tax paid on expenses that are not deductible in determining income according to the Income Tax and Corporate Tax laws. (Additional provision: 15/7/2016-6728/44 art.) (excluding the value added tax paid on imports or as a responsible party in relation to the profits distributed covertly through transfer pricing in accordance with Article 13 of Law No. 5520 and the differences arising against the business in accordance with subparagraph (5) of the first paragraph of Article 41 of the Income Tax Law, and the value added tax declared and paid by taxpayers who deliver goods or provide services in domestic transactions in the relevant tax period)[83]
to) (Added: 29/3/2018-7104/9 art.) According to Article 322 of the Tax Procedure Law, value added tax not paid by the buyer on receivables that have become worthless.[84]
Deduction for depreciable assets:
Article 31 – (Repealed: 22/7/1998 – Law No. 4369/82)
Discounts for exempted transactions:
Article 32 – Value Added Tax shown on invoices and similar documents related to transactions exempted from tax pursuant to Articles 11, 13, 14 and 15 of this Law and subparagraph (s) of paragraph (4) of Article 17 shall be deducted from the Value Added Tax to be calculated on the taxable transactions of the taxpayer. In cases where there are no taxable transactions or the calculated tax is less than the deductible tax, the Value Added Tax that cannot be deducted shall be refunded to those who carry out these transactions, provided that it is requested by the end of the second calendar year following the period in which the transaction took place, in accordance with the principles to be determined by the Ministry of Finance and Customs.[85][86]
(Additional paragraph: 25/12/2003-5035/10 art.; Repealed: 16/7/2004-5228/60 art.)
(Additional paragraph: 25/12/2003-5035/10 art.) The Ministry of Finance is authorized to limit value-added tax refunds by offsetting them against the tax and social security premium debts of the beneficiaries, their debts to general and supplementary budget departments and municipalities, or their debts related to the cost of goods and services obtained from revolving fund organizations and enterprises whose capital is 1/3 of the total capital owned by the public or which are under privatization; and in refunds arising from export transactions made by manufacturers, to allow refunds up to a certain percentage of the export price, on a sector-by-sector basis, instead of the input value-added tax.[87]
Partial tax reduction:
Article 33 – 1. If transactions eligible for a tax deduction under this Law and transactions not eligible for a tax deduction are carried out simultaneously, only the portion of the Value Added Tax shown on invoices and similar documents that corresponds to the transactions eligible for a tax deduction can be deducted.
2. The Ministry of Finance and Customs is authorized to determine the procedures and principles regarding partial tax reductions.
Documentation of the discount:
Article 34 – 1. Value Added Tax (VAT) on goods and services sourced domestically or imported can be deducted provided that it is separately shown on the purchase invoice or similar documents and customs receipt, and these documents are recorded in the legal accounting books.
2. In transactions where Value Added Tax does not need to be shown separately on invoices or similar documents, the method of documenting the tax reduction shall be determined by the Ministry of Finance and Customs.
Changes in tax base and discount amounts:
Article 35 – In cases where the tax base changes due to the return of goods, the transaction not taking place, the transaction being abandoned, or other reasons, the taxpayer who carried out the taxable transactions shall correct the tax owed for these transactions, and the taxpayer who was the recipient of these transactions shall correct the tax for which they are entitled to deduct, in a manner appropriate to the nature of the change and within the period in which the change occurred. However, it is a condition that the returned goods have actually entered the business and that this entry is shown in the accounting records and the tax return.
Authority:
Article 36 – The President is authorized to partially or completely abolish or reinstate the right to deduction or refund, to determine the goods or services for which the right to deduction or refund is restricted, to allow value-added tax that is not claimed for refund within the prescribed period and is carried forward to subsequent periods to be offset through deduction to be deducted as an expense in determining the income or corporate tax base, and to determine the minimum amount for which a refund claim can be made.[88][89][90][91]
(Additional paragraph: 29/3/2018-7104/11 art.) (Additional sentence: 28/7/2024-7524/21 art.) According to the provisions of this Law, refund requests arising from transactions that give rise to a right to a refund shall primarily be fulfilled based on the results of the tax audit report. However, the Ministry of Treasury and Finance is authorized to determine the tax compliance levels of taxpayers and different refund methods based on these compliance levels, taking into account criteria such as the duration of tax liability, number of employees, size of assets and equity, amount of taxes paid, whether tax obligations have been fulfilled on time, and whether there are any negative reports or findings regarding the issuance or use of forged or misleading documents; and to determine the tax debts against which the refund will be offset, as well as other procedures and principles related to the refund.[92]
PART FOUR
Assessment and Payment of Taxes
CHAPTER ONE
Taxation Procedures
Taxation according to the actual method:
Article 37 – Unless otherwise stipulated, taxpayers are taxed according to the standard method.
Revenue-based taxation[93][94]
Article 38 – (Repealed: 22/7/1998-4369/82 art.; Re-enacted: 29/3/2018-7104/12 art.)
Those whose commercial income is determined on the basis of business accounting and those whose professional income is determined according to the self-employment income ledger, and who fall within the sectors and professional groups determined by the President, may, upon request, declare and pay the value-added tax (VAT) they calculate by applying the rate determined by the President for the relevant sector or professional group, not exceeding the highest rate determined in accordance with Article 28 of this Law, on the consideration (including VAT) for taxable transactions, without associating it with deductible VAT.
Taxpayers taxed under the revenue-based taxation method within the scope of the first paragraph shall consider the value-added tax shown in the invoices for deliveries and services received, and the value-added tax declared and paid under the revenue-based taxation method, as expenses or costs depending on the nature of the transaction, and the value-added tax calculated for deliveries and services provided as income when determining their earnings.
Taxpayers who switch to the revenue-based taxation method cannot revert to it for two years.
(Amended fourth paragraph: 16/5/2018-7144/6 art.) The President is authorized to include income and corporate tax payers who keep books on an accrual basis in accordance with the provisions of the Tax Procedure Law, within the scope of the revenue-based taxation method according to their annual business volumes determined by sectors and professional groups, and the Ministry of Finance is authorized to determine the procedures and principles regarding the implementation of this article.
PART TWO
Taxation Period and Declaration Basis
Taxation period:
Article 39 – 1. In Value Added Tax (VAT), the taxation period is the three-month period of the calendar year in which the activity takes place. However, the Ministry of Finance and Customs is authorized to determine one-month taxation periods instead of three-month periods, based on the taxpayers' annual gross revenue.
2. The taxation period in the following cases:
a) For taxpayers taxed on a lump-sum basis, one calendar year,
b) One month for those responsible for making tax deductions,
c) Import, transit and transportation services between Türkiye and foreign countries (Amended wording: 27/1/2000-4503/3 art.) It is the moment of entering or leaving the customs area.[95]
3. The Ministry of Finance and Customs is authorized to group taxpayers and determine the starting months of the tax periods for these groups. In this case, the requirement that the three-month periods must be within the same calendar year is not necessary.
Declaration basis:
Article 40 – 1. Unless otherwise stipulated in this Law, Value Added Tax is assessed based on the written declarations of taxpayers.
2. In the cases specified in Article 9 of this Law, this declaration shall be made by those responsible for withholding tax.
3. Taxpayers who have no taxable transactions in any tax period are also required to file a tax return.
4. Value Added Tax (VAT) levied on imports is assessed based on the declaration in the customs entry declaration. In cases where a customs entry declaration is not submitted, and for freight and passenger transportation between Turkey and foreign countries by motor vehicles, as well as transit transportation, the VAT is assessed based on a special declaration to be made by the taxpayers. In the declarations to be used as the basis for assessment under this paragraph, the elements of the tax base and the tax rate must be clearly indicated.
5. (Added: 25/5/1995-4108/35 art.) The Ministry of Finance is authorized to require the institutions and organizations listed in Article 17, paragraph 1 of this Law to submit tax returns only for the periods in which they have taxable transactions, to accept documents forming the basis of the transaction in place of the tax return, and to determine the procedures and principles regarding the declaration, payment, and collection of taxes belonging to these taxpayers.
Deadline for filing the declaration:
Article 41 – 1. Taxpayers (…)[96] Those responsible for withholding Value Added Tax (VAT) must submit their VAT declarations to the relevant tax office by the evening of the twenty-fourth day of the month following the tax period, and those responsible for withholding VAT must submit their VAT declarations to the relevant tax office by the evening of the twenty-first day of the month following the tax period.[97]
2. In cases where Value Added Tax declarations must be made via a customs entry declaration or a special declaration, these declarations must be submitted to the relevant customs office at the time the tax liability begins.
3. (Repealed: 25/5/1995 – Article 39 of Law No. 4108)
4. (Added: 3/6/1986 – 3297/13 art.) Value added tax returns of taxpayers who have ceased operations must be submitted by the evening of the twenty-fourth day of the month following the date of cessation of operations.97
Form and content of declarations:
Article 42 – The form and content of Value Added Tax (VAT) declarations, as well as the information to be included in customs import declarations regarding VAT, shall be determined and regulated by the Ministry of Finance and Customs.
CHAPTER THREE
Tax Assessment Procedures
Planting location:
Article 43 – 1. Value Added Tax (VAT) is assessed by the tax office located where the taxpayer's place of business is situated.
2. If the taxpayer has business premises in the operational districts of different tax offices, the Value Added Tax, Income Tax, or Corporate Tax will be assessed by the tax office to which they are affiliated.
3. In real estate transactions, upon the taxpayer's request, Value Added Tax (VAT) is assessed by the tax office where the real estate is located, based on the declaration.
4. Value added tax on imports is assessed by the relevant customs administration.
5. Value Added Tax on transportation between Turkey and foreign countries by motor vehicles, and on transit transportation, carried out by persons whose domicile, legal center, and business center are not located in Türkiye, shall be assessed by the relevant customs administration.
6. The Ministry of Finance and Customs is authorized to determine the place of assessment, upon the application of the taxpayer or ex officio, taking into consideration the nature of the activity.
The party to whom the tax assessment is addressed:
Article 44 – Value Added Tax (VAT) is assessed in the name of the natural or legal persons liable for this tax.
However:
a) In general partnerships, any one of the partners shall be jointly and severally liable for the payment of the tax.,
b) In the case of natural persons not residing in Türkiye and legal entities whose legal or business headquarters are both located outside of Turkey, the person responsible for withholding tax according to this law is; if a person responsible for withholding tax cannot be found, the permanent representative of the taxpayer in Türkiye, or if the taxpayer has more than one representative in Türkiye, the representative appointed by the taxpayer; if no such appointment has been made by the date of assessment, any of the representatives; if there is no permanent representative, those who carry out the transactions on behalf of the taxpayer.,
They are subject to tax assessment.
Planting time:
Article 45 – Value Added Tax (VAT) is assessed on the day the declaration is submitted; if the declaration is sent by mail, it is assessed within seven days of the date it arrives at the tax office.
CHAPTER FOUR
Payment of Tax
Payment of Taxes:
Article 46 – 1. Taxpayers who are obliged to file a declaration (…)99 must pay their value added tax for a tax period by the evening of the twenty-sixth day of the month in which they file their declaration, and those responsible for withholding tax must pay their value added tax for a tax period by the evening of the twenty-third day of the month in which they file their declaration.[98][99]
2. Value-added tax levied on imports is paid together with customs duty and at the same time.
3. Value Added Tax on imports not subject to customs duty and on transportation between Turkey and foreign countries by motor vehicles carried out by persons whose domicile, legal center and business center are located abroad, as well as transit transportation, shall be paid within the period for submitting the special declarations for these transactions.
4. (Amended: 25/5/1995 – Law No. 4108/36) Value Added Tax (VAT) for taxpayers who are not required to file a tax return is paid within the assessment period.
Value-added tax (VAT) for taxpayers taxed under the lump-sum method is assessed and accrued in accordance with the procedures and principles regarding lump-sum taxation in the Income Tax Law and the provisions pertaining to the taxation period, and is paid within the payment periods for lump-sum income tax.
5. The Ministry of Finance is authorized, in accordance with the Tax Procedure Law, to extend the payment deadline for taxpayers keeping books on an accrual basis until the end of the second month following the month in which the declaration is submitted, and to require that the Value Added Tax be paid prior to the transaction, taking into account the nature of the transaction.[100]
6. (Added: 6/12/1984 – Article 3094/4; Repealed: 26/12/1993 – Article 3946/38)
CHAPTER FIVE
Provisions Regarding Value Added Tax Collected by Customs Administrations
Customs receipt:
Article 47 – Value Added Tax (VAT) levied during import is shown separately on the customs receipt.
Correction procedures:
Article 48 – According to this law, goods imported into the country without paying or with insufficient Value Added Tax will be processed in accordance with the principles of the Customs Law regarding any unpaid or insufficiently paid Value Added Tax.(Additional sentence: 16/7/2004-5228/18 art.) However, value added tax paid according to declarations submitted to the tax office for the tax periods in which the goods subject to the discounted transactions are released into free circulation, or subsequent tax periods (excluding those paid in the capacity of responsible party), shall be deducted from the value added tax that must be collected due to non-payment or underpayment at import.
(Additional paragraph: 3/6/1986 – Article 14 of Law No. 3297) Regarding imported goods, any VAT that was mistakenly collected or found to be overpaid despite being exempt from VAT will be refunded to taxpayers who are not entitled to a deduction, in accordance with the Customs Law.
Secured transactions:
Article 49 – According to the Customs Law and other laws, Value Added Tax (VAT) on all goods and assets processed with customs duties secured by a guarantee is also subject to the same procedure.
(Additional second paragraph: 4/5/1994 – 3986/14 art.; Repealed: 22/7/1998 – 4369/82 art.)
(Added: 27/1/2000 – 4503/2 art.) The Ministry of Finance is authorized to require a guarantee for transactions involving the payment of value-added tax on the import of materials to be used in the manufacture of products to be exported, to determine the transactions subject to guarantee, and to determine the type, form, and amount of the guarantee, as well as the procedures and principles related to its implementation.
Interlocutor:
Article 50 – 1. Value Added Tax assessed at customs is notified to the taxpayer, their legal representative, their agent acting on their behalf, and those involved in the customs or transit process who are present at the time of assessment.
2. The procedures and principles applicable to Customs Duty shall apply to lawsuits filed following this circular.
Procedures to be applied to tax base differences:
Article 51 – In accordance with the Customs Law, penalties are applied for any tax differences calculated between the tax base declared by taxpayers during import and the tax bases determined by those conducting assessments or audits, or those authorized to conduct inspections, in line with the principles of customs duty.
Fixed tax:
Article 52 – In cases where customs duty is levied as a fixed amount, a single fixed tariff is determined, including the Value Added Tax to be levied on imports.
FIFTH
Procedural Rules
Issuance of invoices and similar documents:
Article 53 – The term "invoice and similar documents" used in this Law refers to the documents regulated in the Tax Procedure Law.
Record keeping system:
Article 54 – 1. Value-added tax taxpayers shall organize their mandatory accounting records in a manner that allows for the calculation and control of this tax.
These records must clearly indicate at least the following:
a) Nature of transactions subject to tax, tax-free amounts, tax calculated, deductible tax amounts,
b) The nature and classification of tax-exempt transactions according to whether or not they are eligible for a deduction, and the calculated deductible tax amount.,
c) The nature of transactions that are not eligible for a tax deduction and the amounts of tax related to these transactions,
d) Changes in tax base and deduction amounts, as well as taxes paid, cancelled, and refunded.
2. Businesses dealing in commodities are obliged to differentiate and show the commodities in their inventory or ledger at the end of the accounting period, separating those subject to Value Added Tax (VAT) from those not subject to VAT.
Tax guarantee:
Article 55 – Even if the raw material, semi-finished and finished product stocks of taxpayers in their factories, workshops, commercial establishments, branches, sales stores and warehouses have been sold or pledged to third parties, they shall be considered as security for Value Added Tax and its surcharges and penalties, and the aforementioned treasury receivables shall be collected first from the proceeds.
PART SIX
Miscellaneous Provisions
Minimum yield rates and unit selling prices:
Article 56 – 1. The Ministry of Finance and Customs is authorized to determine minimum yield rates for specific industries and trades in manufacturing and construction, based on factors such as raw materials, auxiliary materials, energy, and labor, and to determine minimum unit sales prices in buying, selling, and service transactions.
2. The Value Added Tax (VAT) of taxpayers cannot be lower than the VAT calculated according to these rates and unit sales prices.
Requirement to display the tax on the label:
Article 57 – 1. Labels on goods sold at retail must clearly state whether Value Added Tax (VAT) is included in the sales price. If the tax is excluded from the sales price, the amount must be indicated separately.
2. The above provision does not apply to transactions where Value Added Tax does not need to be shown separately on invoices or similar documents.
Tax cannot be recorded as an expense:[101]
Article 58 – Value Added Tax calculated on the taxpayer's taxable transactions, as well as Value Added Tax deductible by the taxpayer, are not accepted as expenses in determining the income and corporate tax bases.
Scope of application of the laws:
Article 59 – Provisions in the Tax Procedure Law and other laws relating to taxes abolished by this Law, which are not contrary to this Law, shall also be considered valid with respect to Value Added Tax.
Additional tax:
Article 60 – (Repealed: 6/6/2002-4760/18 art.)
CHAPTER ONE
Repealed Provisions
The provisions that have been repealed:
Article 61 – a) Law No. 6802 on Expenditure Taxes (excluding the provisions relating to bank and insurance transaction taxes),
b) Law No. 2456 on Business Tax,
c) The provisions of the Financing Law No. 1318 regarding the Sports Toto Tax,
d) The provisions of Law No. 6747 regarding the Sugar Consumption Tax,
It has been repealed.
PART TWO
Transitional Provisions
Transitional Article 1 – Compensatory Taxation Procedure:
1. The Ministry of Finance and Customs is authorized to tax taxpayers engaged in retail sales, belonging to specific business groups or sectors, using a compensatory taxation method.
2. (Amended: 6/12/1984 – Article 6 of Law No. 3099) In the compensatory taxation method, Value Added Tax is calculated by applying a final tax rate equal to % 30% higher than the statutory tax rate to the purchase price of goods at the time of purchase.
3. Taxpayers subject to this procedure do not apply Value Added Tax on sales of goods and services. Those who purchase goods and services from these taxpayers do not have the right to a tax deduction for these purchases.
4. Taxpayers subject to this procedure may, if they so wish, be subject to Value Added Tax according to general principles.
5. This procedure may be applied for a period of 10 years following the effective date of the Law.
Temporary Article 2 – 1. If an invoice or similar document was issued or payment was made before the effective date of this Law, but the transactions related to this document or payment were carried out after the effective date of this Law, the provisions of this Law shall apply to the entire transaction.
2. Any construction and contracting works extending over more than one calendar year, the portion of which is performed after the effective date of this Law, shall be subject to tax in accordance with the procedures and principles to be determined by the Ministry of Finance and Customs.
Temporary Article 3 – In lease agreements concluded before the entry into force of this Law and extending into the period after its entry into force, even if the rent has been collected in advance, the rent for the period after the entry into force of the Law is subject to Value Added Tax (VAT). If the rent for this period was collected before the entry into force of the Law, the method of payment of the VAT on this amount shall be determined by the Ministry of Finance and Customs.
Transitional Article 4 – 1. Production tax on goods subject to Value Added Tax upon delivery or import under this Law and declared as stock goods, or included within these goods, shall be deducted from the Value Added Tax payable in the first tax period following the delivery of these goods.
2. The procedures and principles regarding the discount to be made pursuant to this article, as well as the principles regarding the timing, form and content of the stock declaration, shall be determined by the Ministry of Finance and Customs.
Transitional Article 5 – 1. The Minister of Finance and Customs is authorized to collect up to 30% of the total appropriations listed in Schedule (A) of the Budget Laws, code number 112, “Management – Implementation, Audit and Judicial Services Related to State Revenues” program, into a fund for a period of 10 years, starting from 1985, in order to make expenditures related to the preparation and implementation of Value Added Tax, and to determine how much of each expenditure item will be transferred to the fund.[102]
2. All expenses related to the establishment of new tax offices by purchasing or renting buildings, furnishing tax offices, mechanization, preparation of printed materials and other application services, as well as training and promotional activities, shall be made from this fund without being subject to the provisions of Laws No. 1050 and 2886, Decree Law No. 121 and its annexes, and the visa provisions in Articles 30-37 of Law No. 832.
3. The Ministry of Finance and Customs is authorized to pay overtime and travel allowances to personnel assigned to services related to the use of the fund, without being limited by Budget Laws and other legislation, and to employ temporary personnel to work in these services.
4. Printing, storage, and distribution services for printed materials related to Value Added Tax are carried out by the General Directorate of Revenues.
Temporary Article 6 – (Added: 26/3/1987 – Law No. 3336/1)
Real estate transactions made by fully taxable corporations in 1987, 1988, and 1989, within the scope of Article 10 of the Provisional Clauses of Law No. 5422 on Corporate Income Tax, are exempt from tax.
In the case of real estate delivered in this manner, the Value Added Tax incurred and not deductible is accepted as an expense in determining the Corporate Tax base.
However, if the entire profit from a deferred sale is not converted into paid-in capital within two years from the beginning of the calendar year following the delivery, the Value Added Tax (VAT) calculated according to the VAT rate in effect on the date of delivery, after deducting the portion converted into paid-in capital from the sale price of the real estate, will be collected together with a late payment penalty from the due date arising from the delivery, in accordance with the provisions of Law No. 6183 on the Collection Procedure of Public Receivables.
Temporary Article 7 – (Added: 19/6/1987 – Law No. 3393/3)
In provinces where license plate restrictions are in place, sales of commercial license plates made by traffic commissions authorized by a Cabinet Decree are exempt from value added tax until December 31, 1987.
Temporary Article 8 – (Added: 19/6/1987 – Law No. 3393/4)
The delivery of residential units with a net area of up to 150 m2 and construction contracts undertaken for housing cooperatives are exempt from value added tax until 31/12/1997.[103]
Temporary Article 9 – (Added: 3/12/1988 – 3505/Temporary article)
Construction contracts for residential buildings not exceeding 150 m2, and those undertaken for social security institutions established by law and municipalities, are exempt from value added tax until December 31, 1997.
Temporary Article 10 – (Added: 25/5/1995 – Law No. 4108/37)
(Amended first paragraph: 20/6/2001 – Article 19 of Law No. 4684) Deliveries within the scope of temporary article 28 and subparagraphs (6) and (7) of the first paragraph of temporary article 29 of the Corporate Tax Law No. 5422 are exempt from tax.
Value-added tax incurred on the acquisition of assets delivered in this manner, and which could not be deducted in the period of delivery, is accepted as an expense in determining the corporate tax base for that accounting period.
However, if the entire profit arising from the sale is not converted into paid-in capital by the end of the second accounting period following the delivery, the value-added tax on the portion of the profit not converted into paid-in capital will be calculated according to the value-added tax rate in effect on the date of delivery and assessed in accordance with the provisions of the Tax Procedure Law No. 213.
Temporary Article 11 – (Added: 25/5/1995 – Law No. 4108/37)
Value added tax for the 1995 tax period will not be sought from taxpayers subject to the lump-sum method.
Temporary Article 12 – (Added: 25/5/1995 – Law No. 4108/37)
The delivery and leasing of economic assets included in the scope of privatization pursuant to Article 1, paragraph (A) of Law No. 4046 are exempt from tax within the framework of the provisions of the same Law. The provisions of Article 30, paragraph (a) of the Value Added Tax Law do not apply to transactions exempted within this scope.
Temporary Article 13 – (Added: 22/7/1998 – Law No. 4369/62)
According to Temporary Article 48 added to the Income Tax Law, value added tax is calculated on the value of declared machinery, equipment, and fixtures at a rate of % 10, on the value of goods subject to general and increased rates at a rate of % 10, and on the value of other goods at half the rate applicable to those goods. This tax is declared and paid separately by the responsible party. The value added tax paid on machinery, equipment, and fixtures cannot be deducted from the calculated tax. The tax paid on goods is deductible according to general principles. The provisions of Article 9, paragraph 2 of the Value Added Tax Law do not apply to these goods, machinery, equipment, and fixtures.
Temporary Article 14 – (Added: 22/7/1998 – Law No. 4369/62)
For investment goods that do not qualify as machinery and equipment and are included in investment incentive certificates obtained before the publication date of this Law, the provisions of the second paragraph of Article 49 of the Value Added Tax Law, which is repealed by this Law, shall apply.
Temporary Article 15 – (Added: 22/7/1998 – Law No. 4369/62)
With regard to construction projects for which building permits were obtained prior to the publication date of this Law;
a) Construction contracting works carried out for housing cooperatives,
b) Construction contracts undertaken for social security institutions and municipalities established by law, exclusively for residences not exceeding 150 m2.,
It is exempt from value added tax.
Temporary Article 16 – (Added: 22/7/1998 – Law No. 4369/62)
According to Article 28 of the Value Added Tax Law, the amount of tax related to deliveries and services for which the tax rate has been reduced by the Council of Ministers, and which could not be deducted by the end of the month following the publication of this Law, may be taken into account as an expense in determining the income or corporate tax base. This tax amount written off as an expense cannot be deducted. Except for those related to basic foodstuffs, the tax amount not written off as an expense will not be refunded.
Temporary Article 17 – (Added: 22/7/1998 – Law No. 4369/62)[104][105][106][107]
The President is authorized to regulate the delivery of materials to be used in the production of goods to be exported under the inward processing and temporary admission regimes, according to the provisions of Article 11, paragraph 1, subparagraph (c) of the Value Added Tax Law, based on regions, sectors, or product groups, until 31/12/2025. In the application of this article, the periods stipulated in these regimes shall be taken as the export period instead of the period mentioned in the aforementioned subparagraph. If the export is not carried out in accordance with the conditions, the unpaid tax shall be collected from the buyer together with a tax evasion penalty and delay interest.
Temporary Article 18- (Added: 9/4/2003-4842/24 art.)
The provision of Article 13(d) of this Law shall also apply to deliveries of machinery and equipment made within the scope of the incentive certificate to those who do not have value added tax liability and who possess an incentive certificate, up until the date this article enters into force.
Transitional Article 19 – (Added: 9/4/2003-4842/24 art.; Amended: 16/7/2004-5228/19 art.)
Deliveries and services provided to organizers of meetings to be held in Türkiye within the framework of international agreements to which Türkiye is a party, as well as accommodation for foreign delegations participating in these meetings and deliveries and services provided to them within the scope of the performance of their duties, are exempt from value added tax until 31.12.2005.
Taxes levied on goods and services delivered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset by deduction are not refunded. The Council of Ministers is authorized to determine the limit specified in Article 232 of the Tax Procedure Law No. 213, which is applicable in the relevant year, as the minimum amount for the application of the exemption, and to increase this determined amount up to twice or reduce it to zero.
The Ministry of Finance is authorized to define the deliveries and services related to meetings, and to determine the procedures and principles regarding exemptions.
Transitional Article 20- (Added: 25/12/2003-5035/11 art.)
1. According to Law No. 4691 on Technology Development Zones, the earnings of entrepreneurs operating in technology development zones and specialized technology development zones are exempt from income or corporate tax, and the deliveries and services they exclusively produce in these zones, in the form of system management, data management, business applications, sectoral, internet, game, mobile and military command and control application software, are exempt from value added tax during the period in which their earnings are exempt from income or corporate tax. (Additional sentence: 29/3/2018-7104/14 art.) The provisions of Article 30, paragraph 1, subparagraph (a) of this Law shall not apply to transactions that are exempted within this scope.[108][109]
The Ministry of Finance is authorized to determine the minimum limit for the amount eligible for exemption based on program and license types, to define the software programs to which the exemption will apply, and to establish the procedures and principles for its implementation.
2. Taxes incurred on transactions that occurred before the publication date of this Law and that fall under both full and partial exemption categories shall be refunded in accordance with Article 32 of the Value Added Tax Law.
3. In construction contract works that commenced before the publication date of this Law, the provision of subparagraph (c) of paragraph (1) of article 16 of the Value Added Tax Law, as it existed before its amendment by this Law, shall apply.
4. In refund requests related to transactions subject to the reduced rate carried out in the calendar year 2003, the procedure is carried out in accordance with the provision of paragraph (2) of Article 29 of the Value Added Tax Law as it existed before it was amended by this Law.
Temporary Article 21- (Added: 16/7/2004-5228/20 art.)
The transfer of immovable properties by the General Directorate of Highways and the transfer of registered immovable properties in the revolving fund fixed assets of the General Directorate of Forestry are exempt from value added tax until December 31, 2006.[110]
Temporary Article 22 – (Added: 10/11/2004-5255/14 art.; Amended: 3/7/2005 – 5398/25 art.)
The delivery and provision of services to the Izmir Universiade Games Preparation and Organizing Committee, and to institutions and organizations approved by the said Organizing Committee, for use in the 2005 World University Games to be held in Izmir, as well as the delivery of goods received by the existing Organizing Committee as of the date this article enters into force, to the Izmir Universiade Games Preparation and Organizing Committee, are exempt from value added tax.
Taxes incurred due to the exceptions stipulated in this article may be deducted from taxes calculated on taxable transactions. Taxes that cannot be offset through deduction shall be refunded in cash or by offsetting, upon the request of the taxpayer who carried out the transaction within the scope of the exception, in accordance with the provisions of Article 32 of this Law.
The Ministry of Finance is authorized to define the deliveries and services that will fall within the scope of the exceptions in this article, and to determine the procedures and principles relating to the exception.
Temporary Article 23 - (Added: 30/12/2004-5281/35 art.)
The free delivery of computers and hardware to the Ministry of National Education, as well as the delivery and provision of related software and services, and the delivery and performance of these goods and services to those making the donations, are exempt from Value Added Tax until 31/12/2023.[111]
Taxes incurred for deliveries and services rendered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset by deduction are not refunded. The Ministry of Finance is authorized to determine the procedures and principles regarding the exemption.
Temporary Article 24 - (Added: 21/4/2005 – Law No. 5335/13)
1. Deliveries and services rendered by Türk Telekom to Türksat Satellite Communication, Cable TV and Operation Inc. in relation to transfer, assignment and conveyance transactions within the scope of temporary article 10 of the Telegraph and Telephone Law No. 406 dated 4.2.1924 are exempt from value added tax.
2. The delivery of real estate and subsidiaries within the scope of Article 20 of Law No. 5434 dated 8.6.1949 is exempt from value added tax until 31.12.2006.
3. Taxes incurred for deliveries and services rendered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset through deduction are not refunded. The Ministry of Finance is authorized to determine the procedures and principles regarding the exemption.
Temporary Article 25 – (Added: 4/6/2008-5766/12 art.)
If taxpayers who waived the exemption regulated in subparagraph (s) of paragraph (4) of Article 17 of the Law before the effective date of this article withdraw their requests to waive the exemption by the end of the month following the effective date of this article, the provision in the second sentence of paragraph (3) of Article 18 shall not be applied. The Ministry of Finance is authorized to determine the procedures and principles for the application of this provision.
Temporary Article 26 – (Added: 4/6/2008-5766/12 art.)
(Amended first paragraph: 27/3/2015-6637/3 art.) The supply of goods and provision of services for official use by international organizations operating in Türkiye under host government agreements or other agreements to which our country is a party, as well as programs, funds, representative offices, and specialized agencies affiliated with these organizations, and the supply of goods and services free of charge for social and economic assistance purposes, and the supply and provision of goods and services related to these free-of-charge deliveries and services, are exempt from value added tax for the duration of the activities of the relevant institutions, representative offices, programs, funds, and specialized agencies in Türkiye or for the duration that the international agreements relating to these institutions remain in force.
(Additional paragraph: 27/3/2015-6637/3 art.) The supply of goods and provision of services to non-Turkish citizens serving in managerial positions within organizations benefiting from the exception in the first paragraph are also exempt from value added tax during their tenure in Türkiye.
(Additional paragraph: 31/5/2012-6322/23 art.) Taxes incurred due to the exceptions regulated in this article are deducted from the taxes calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded in cash or by offsetting, upon the request of the taxpayer who carried out the transaction within the scope of the exception, in accordance with the provisions of Article 32.
The Ministry of Finance is authorized to determine the procedures and principles regarding the application of this exemption.
Temporary Article 27 – (Added: 15/10/2008-5804/3 art.)
(1) The supply of goods and services to the Forum Secretariat responsible for the organization of the Fifth World Water Forum to be held in Istanbul in March 2009 are exempt from value added tax.
(2) The Ministry of Finance is authorized to determine the procedures and principles regarding the application of the exemption.
Temporary Article 28 – (Added: 16/6/2009-5904/16 art.)
(1) Housing deliveries made to members by housing cooperatives that obtained building permits before the effective date of this article are exempt from value added tax.
Temporary Article 29 – (Added: 31/3/2012-6288/1 art.)
According to the Law No. 3996 dated 8/6/1994 on the Construction of Certain Investments and Services within the Framework of the Build-Operate-Transfer Model, projects to be implemented within the framework of the build-operate-transfer model, and projects related to health facilities decided by the High Planning Board to be constructed through lease agreements pursuant to Article 7 of the Basic Law on Health Services No. 3359 dated 7/5/1987, and projects related to educational facilities decided by the Ministry to be constructed through lease agreements pursuant to Article 23 of the Decree Law No. 652 dated 25/8/2011 on the Organization and Duties of the Ministry of National Education, for which tender or assignment announcements were published before the effective date of this article but no bids were received, as well as those for which tender or assignment announcements will be published until 31/12/2028; the goods deliveries and services rendered within the scope of the project during the investment period to those who are awarded the tender, assigned, or undertake the project are exempt from value added tax.[112][113]
In projects for which bids were received or tenders or assignments were made before the effective date of this article, if the assigned company or contractor requests it within three months from the effective date of this article, the deliveries of goods and services within the scope of the first paragraph after the effective date of this article shall also be exempt from value added tax. However, for this exemption to be applicable, the assigned company or contractor must undertake, through a commitment letter whose content will be determined by the administration, that the amount of value added tax to be borne by them during the investment period due to the project will be offset through deduction until the date when the financing cost amount or the corresponding period, as determined according to the main credit financing conditions of the project, will be deducted from the operating period in projects where an operating period is foreseen, or from the rental amount or rental period in projects where a rental period is foreseen, as appropriate, and this commitment must be accepted by the administration. Deductions are made taking into account the principles stipulated in the contracts related to the relevant projects.
Taxes incurred due to the delivery of goods and provision of services within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption, in accordance with the provisions of Article 32 of this Law.
The Ministry of Finance is authorized to define the deliveries and services that will fall within the scope of the exemption, and to determine the procedures and principles regarding exemptions and refunds.
Big (…)[114] Refunds on investments:
Temporary Article 30 – (Added: 31/5/2012-6322/25 art.)
Until 31/12/2023, value added tax incurred due to construction works related to investments with a minimum fixed investment of 500 million Turkish Lira under investment incentive certificates (…)114, and which cannot be offset by deduction by the end of the calendar year, will be refunded to the certificate holder taxpayer upon request in the following year. If the investment subject to the incentive certificate is not completed, the refunded taxes will be collected with a tax evasion penalty and delay interest from the date of refund. The statute of limitations for these taxes and penalties begins at the beginning of the calendar year following the date on which the situation requiring the assessment of the tax or the imposition of the penalty occurred.
(Additional paragraph: 20/8/2016-6745/36 art.) The President is authorized to reduce the minimum fixed investment amount specified in this article, either sector by sector or collectively, to 50 million Turkish Lira, or to increase it by up to double.[115]
The Ministry of Finance is authorized to determine the procedures and principles for the implementation of this article.
Temporary Article 31 – (Added: 13/6/2012-6327/13 art.)
In accordance with the fifth paragraph of Article 1 of the Provisional Clauses of the Individual Retirement Savings and Investment System Law No. 4632 dated 28/3/2001, the transfer and delivery of real estate and shareholdings (including sale at auction) for the purpose of transferring, in whole or in part, the domestic or foreign savings and commitment amounts (including those arising from regular payments made until the transfer date according to the plan principles) under the retirement commitment plans existing as of 16/4/2012 at associations, foundations, funds, professional organizations with legal personality, or other commercial companies that have made retirement commitments to their members or employees, to the individual retirement system, is exempt from value added tax until 31/12/2017. This exemption shall be applied proportionally to the transferred amount.[116]
The Ministry of Finance is authorized to determine the procedures and principles regarding the implementation of this article.
Transitional Article 32 – (Added: 24/5/2013-6487/23 art.)
The transfer and delivery of urban rail transportation systems, including metro, tram, cable car, chairlift and funicular, along with their lines, stations, passenger terminals and stops, and related facilities and their attachments or integral parts, between the Ministry of Transport, Maritime Affairs and Communications, municipalities and their affiliated organizations are exempt from value added tax until 31/12/2028.[117]
Taxes incurred for deliveries and services rendered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset by deduction are not refunded. The Ministry of Finance is authorized to determine the procedures and principles regarding the exemption.
Transitional Article 33 – (Added: 10/9/2014-6552/27 art.)
In accordance with temporary article 41 of the Social Security and General Health Insurance Law No. 5510 dated 31/5/2006, the transfer and delivery of immovable properties to the Social Security Institution and the transfer and delivery of these immovable properties by the Social Security Institution (including sales made in auction venues) are exempt from value added tax until 31/12/2028.[118]
In this context, the provision of Article 30, paragraph 1, subparagraph (a) shall not apply to transactions exempt from tax. The Ministry of Finance is authorized to determine the procedures and principles regarding the exemption.
Transitional Article 34 – (Added: 27/3/2015-6637/24 art.)
Deliveries and services provided from January 1, 2014 onwards to those who carry out the construction and modernization of transit oil pipeline projects that were duly entered into force before the effective date of this article and are exempt from value added tax within the framework of the provisions of international agreements falling under the Law No. 4586 dated June 23, 2000 on the Transit of Petroleum through Pipelines are exempt from value added tax.
Taxes incurred due to the delivery of goods and provision of services within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption in accordance with the provisions of Article 32.
The Ministry of Finance is authorized to define the deliveries and services that will fall within the scope of the exemption, and to determine the procedures and principles regarding exemptions and refunds.
Transitional Article 35 – (Added: 27/3/2015-6639/14 art.)
The transfer and delivery of immovable properties expropriated through exchange to the Treasury within the scope of improvement, renewal, and transformation projects to be carried out in the area whose boundaries and coordinates are determined by the Council of Ministers Decision No. 2011/2266 dated 26/9/2011, published in the Official Gazette No. 28076 dated 6/10/2011, are exempt from value added tax, stamp duty, and land registry fees until 31/12/2020. No income shall be deemed to have arisen under the Income Tax and Corporate Tax Laws due to the transfer of these immovable properties to the Treasury until 31/12/2020.[119]
Temporary Article 36- (Added: 18/1/2017 – 6770/9 art.)
Value added tax shall not be levied on real estate transfers made by municipalities and provincial special administrations without establishing an economic enterprise prior to the effective date of this article; therefore, no retroactive assessments shall be made, any previously made assessments shall be waived on the condition that any pending lawsuits are withdrawn, accrued amounts shall be cancelled, and collected amounts shall not be refunded.
The Ministry of Finance is authorized to determine the procedures and principles for the implementation of this article.
Temporary Article 37 - (Added: 18/1/2017-6770/10 art.) (Amendment: 8/4/2022-7394/11 art.)
For taxpayers holding investment incentive certificates for manufacturing and tourism sectors, the supply of goods and provision of services related to construction works covered by the certificate are exempt from value added tax until 31/12/2025.[120]
If the investment covered by the incentive certificate is not completed, the unpaid taxes, along with a tax evasion penalty and late payment interest, will be collected from the recipient holding the investment incentive certificate. The statute of limitations for these taxes and penalties begins at the start of the calendar year following the date on which the event requiring the assessment of the tax or the imposition of the penalty occurred.
Taxes incurred due to the delivery of goods and provision of services within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption in accordance with the provisions of Article 32 of this Law.
The President is authorized to extend the period specified in the first paragraph up to three years; the Ministry of Treasury and Finance is authorized to determine the procedures and principles for the implementation of this article.
Temporary Article 38 - (Added: 28/11/2017-7061/44 art.)
This provision shall apply to the procurement of goods and services by the Ministry of National Education within the scope of the Fostering Opportunities and Improving Technology in Education (FATİH) Project, based on contracts concluded from the date this article enters into force;
a) Regarding project components; imports made by the Ministry of National Education and deliveries of goods and services rendered to this Ministry are exempt from value added tax (Taxes incurred due to deliveries of goods and services rendered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption, in accordance with the provisions of Article 32 of this Law. The Ministry of Finance is authorized to determine the procedures and principles regarding exemption and refund).
b) The initial establishment of mobile phone subscriptions for internet usage specified for project components, and electronic communication services provided in relation to project components, are exempt from the special communication tax levied pursuant to Article 39 of Law No. 6802. (Taxes incurred due to electronic communication services provided within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer performing transactions within the scope of the exemption. The Ministry of Finance is authorized to determine the procedures and principles regarding exemptions and refunds.).
c) Documents relating to the procurement of goods and services for project components, to which the administration and/or project contractors are parties, are exempt from stamp duty levied according to the Stamp Duty Law No. 488 dated 1/7/1964.
c) All vehicles, equipment, materials, machinery, products, and their spare parts to be put into free circulation by the Ministry of National Education or by project contractors and subcontractors acting on behalf of this Ministry are exempt from customs duties and funds collected in accordance with Law No. 4458, stamp duty on documents related to this import, and fees for the transactions to be carried out (The Ministry of National Education is authorized to issue documents verifying the conformity of the goods to be put into free circulation by project contractors and subcontractors with this Project).
d) The delivery or importation of goods listed in Annex (IV) of Law No. 4760 to the Ministry of National Education or the project contractor, in relation to the project components, is exempt from special consumption tax (The Ministry of Finance is authorized to determine the procedures and principles regarding the exemption).
e) The income obtained by operators who are authorized or deemed to be authorized by signing a duty or concession agreement with the Information Technologies and Communications Authority in accordance with Law No. 406 or by making a notification to this Authority or by being granted the right of use by this Authority in accordance with the Electronic Communications Law No. 5809 dated 5/11/2008, from the delivery of goods and provision of services to the Ministry of National Education or project contractor enterprises, shall not be included in the calculation of the Treasury share and contribution to the expenses of the Authority taken from these operators in accordance with Article 37 of the Annex to Law No. 406, the universal service revenues taken in accordance with Article 6 of the Universal Service Law No. 5369 dated 16/6/2005, the administrative fee taken in accordance with Article 11 of Law No. 5809 and the radio fee taken in accordance with paragraph (7) of Article 46 of the same Law.
f) No deductions will be made for computers, tablet computers, and interactive whiteboards to be procured in relation to the project components, as stipulated in the second paragraph of Article 44 of the Law on Intellectual and Artistic Works No. 5846 dated 5/12/1951 (The Ministry of National Education is authorized to issue documents ensuring that no deductions are made for goods procured within this scope).
g) No banderol fee will be charged for computers, tablet computers, and interactive whiteboards to be procured in relation to the project components, as stipulated in Article 4(a) of the Turkish Radio and Television Corporation Revenues Law No. 3093 dated 4/12/1984 (The Ministry of National Education is authorized to issue documents ensuring that no banderol fee is charged for goods procured within this scope).
(g) Radio license and annual usage fees, as stipulated in Article 46 of Law No. 5809, shall not be collected for radio devices and systems related to subscriptions established for project components.
h) In the procurement of goods and services within the scope of the Project, if the contractor for the Project components establishes a special purpose company to carry out activities related to this Project, this company shall only be responsible for the taxes and financial obligations it is required to pay according to the relevant legislation, and shall not be held responsible for the Treasury share, contribution to the Institution's expenses, universal service contribution, administrative fees, special communication tax, and radio license fees that the contractor is required to pay.
Temporary Article 39 - (Added: 21/3/2018-7103/31 art.)[121]
Deliveries of new machinery and equipment made exclusively for use in the manufacturing industry to VAT taxpayers holding an industrial registration certificate in accordance with the Industrial Registration Law No. 6948 dated 17/4/1957, and deliveries of new machinery and equipment made exclusively for use in R&D, innovation and design activities to those engaged in R&D, innovation and design activities in technology development zones and specialized technology development zones under the Technology Development Zones Law No. 4691 dated 26/6/2001, in R&D and design centers under the Law on Supporting Research, Development and Design Activities No. 5746 dated 28/2/2008, and in research laboratories under the Law on Supporting Research Infrastructures No. 6550 dated 3/7/2014, are exempt from VAT until 31/12/2022.[122]
Taxes incurred due to deliveries made within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption in accordance with the provisions of Article 32 of this Law.
If machinery and equipment acquired under the exemption are used or disposed of for purposes other than manufacturing or R&D, innovation, and design activities within three years from the beginning of the calendar year following the delivery date, the unpaid tax will be collected from the recipient along with a tax evasion penalty and late payment interest. The statute of limitations for unpaid taxes and tax penalties begins from the beginning of the calendar year following the date on which the situation requiring the assessment of the tax or the imposition of the penalty occurred.
The President is authorized to determine the machinery and equipment to be delivered under the exemption for use in the manufacturing industry and to extend the period specified in the first paragraph up to two years, while the Ministry of Finance is authorized to determine the procedures and principles for the implementation of this article.[123][124]
Transitional Article 40- (Added: 18/1/2019-7162/6 art.)
With regard to the 2023 UEFA Champions League Final, the Union of European Football Associations (UEFA), participating football clubs, and legal entities involved in the organization whose place of business, legal and operational headquarters are not located in Türkiye, are exempt from value added tax on the supply of goods and provision of services related to these matches.[125][126]
Taxes incurred due to the exceptions regulated in this article are deducted from the taxes calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded in cash or by offsetting, upon the request of the taxpayer who carried out the transaction within the scope of the exception, in accordance with the provisions of Article 32.
The Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the application of exemptions and refunds.
Temporary Article 41– (Added: 25/11/2020-7257/1 article)
Transfers within the scope of Article 1 of the Annex to the Natural Gas Market Law No. 4646 dated 18/4/2001 are exempt from value added tax. Taxes incurred for transactions within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset through deduction are not refunded. The Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the application of the exemption.
Temporary Article 42- (Added: 8/4/2022-7394/12 art.)
In accordance with Article 80 of Law No. 6745 dated 20/8/2016 on Project-Based Support for Investments and Amendments to Certain Laws and Decree Laws, taxpayers who have been granted incentives under this article and who manufacture electric motor vehicles in Türkiye as a result of R&D activities exclusively conducted in Türkiye for the development of technologies that will completely eliminate greenhouse gas emissions, are exempt from value added tax until 31/12/2023 for engineering services provided for the development of these vehicles and included in the investment incentive certificate. If the investment subject to the incentive certificate is not completed, the unpaid tax will be collected from the recipient with a tax evasion penalty and delay interest. The statute of limitations for unpaid taxes and tax penalties begins from the beginning of the calendar year following the date on which the situation requiring the assessment of the tax or the imposition of the penalty occurred.
Taxes incurred due to services rendered within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be offset through deduction are refunded upon the request of the taxpayer who carries out transactions under the exemption in accordance with the provisions of Article 32 of this Law.
The Ministry of Treasury and Finance is authorized to determine the procedures and principles for the implementation of this article.
Transitional Article 43– (Added: 14/7/2023-7456/8 art.)
For immovable properties that were in the assets of the institutions before the effective date of this article, the provisions prior to the amendment made in subparagraph (r) of paragraph (4) of Article 17 of this Law, by the Law that established this article, shall apply.
Transitional Article 44– (Added: 14/7/2023-7456/9 art.)
In areas declared as disaster zones with general impact due to the earthquakes that occurred on 6/2/2023, deliveries and services provided to professional organizations with the status of public institutions for the construction of housing to be donated to disaster victims within the scope of the protocol signed with the Disaster and Emergency Management Presidency are exempt from value added tax until 31/12/2024.
Taxes incurred due to deliveries and services made within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption, in accordance with the provisions of Article 32 of this Law.
The President is authorized to extend the period specified in the first paragraph up to one year; the Ministry of Treasury and Finance is authorized to define the deliveries and services that will fall within the scope of the exception, and to determine the procedures and principles regarding the exception and refund.
Temporary Article 45 - (Added: 28/7/2024-7524/23 art.)
In areas designated as disaster zones with significant impact on general life due to the earthquakes that occurred on 6/2/2023, deliveries and services related to the construction of immovable properties such as residences, workplaces, schools, student dormitories, hospitals, places of worship, cultural and art centers, and libraries, to be donated to public administrations with general budgets under protocols signed between public administrations with general budgets and foreign state institutions and organizations, are exempt from value added tax until 31/12/2025, starting from 1/1/2024. Similarly, the delivery of residences to be donated to public administrations with general budgets under protocols signed between public administrations with general budgets and foreign state institutions and organizations in these areas is also exempt from value added tax until 31/12/2025.
Taxes incurred due to deliveries and services made within this scope are deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded upon the request of the taxpayer who carries out transactions within the scope of the exemption, in accordance with the provisions of Article 32 of this Law.
The Ministry of Treasury and Finance is authorized to determine the procedures and principles for the implementation of this article.
Temporary Article 46 - (Added: 4/12/2025-7566/15 art.)
The Union of European Football Associations (UEFA), participating teams, and legal entities involved in the organization of the 2026 UEFA Europa League Final, the 2027 UEFA Conference League Final, and the 2032 UEFA European Football Championship are exempt from value added tax on the supply of goods and services related to these matches and events, provided that their place of business, legal and operational headquarters are not located in Turkey.
Taxes incurred due to the exceptions regulated in this article are deducted from the taxes calculated on taxable transactions. Taxes that cannot be compensated through deduction are refunded in cash or by offsetting, upon the request of the taxpayer who carried out the transaction within the scope of the exception, in accordance with the provisions of Article 32.
The Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the application of exemptions and refunds.
Force:
Article 62 – The provisions of this Law granting authority to the Council of Ministers and the Ministry of Finance and Customs shall enter into force on the date of its publication, while the other provisions shall enter into force on January 1, 1985.
Executive:
Article 63 – The Council of Ministers shall execute the provisions of this Law.
TO THE MAIN LAW NUMBERED 3065 DATED 25/10/1984
PROVISIONS THAT CANNOT BE IMPLEMENTED:
1 – Temporary article of Law No. 3099 dated 6/12/1984:
Transitional Article – The provision of subparagraph (c) of paragraph 3 of Article 17 of the Value Added Tax Law shall be repealed on 31/12/1985, and the provision of subparagraph (ı) of paragraph 4 shall be repealed on 31/12/1988.
2 – Temporary provisions of Law No. 3297 dated 3/6/1986:
Transitional Article 1 -- Regarding the value-added tax on depreciable assets acquired after January 1, 1985, the portion that could not be deducted until the effective date of this Law shall be processed in accordance with this Law.
Temporary Article 2 – According to subparagraph (b) of paragraph 3 of article 17 of the Value Added Tax Law No. 3065, as amended by article 1 of law No. 3099, the old provisions shall apply to transactions that were initiated after 1/1/1987 and are continuing until these transactions are completed.
3 – Temporary Article 1 of Law No. 3393 dated 19/6/1987:
Transitional Article 1 – The provisions of this Law shall also apply to the sale of commercial license plates by traffic commissions authorized by a Cabinet Decree in provinces where license plate restrictions were implemented before the effective date of this Law, and to the amounts distributed to owners of commercial vehicles from the proceeds of these sales.
4 – Temporary provisions of Law No. 3505 dated 3/12/1988:
Transitional Article 1 – If, as of the effective date of this Law (including this date), taxes not exceeding 500,000 Turkish Lira for each type of tax, taxation period, and tax office, and which are overdue but unpaid, as well as taxes that are disputed or for which the statute of limitations for filing a lawsuit has not yet expired, and whose amount does not exceed 500,000 Turkish Lira, are paid by December 31, 1988, with a surcharge of % 30, provided that no further disputes are created or existing disputes are waived, the collection of late payment penalties, interest, and tax fines corresponding to these paid taxes will be waived.
If 30% of the late payment penalties, interest, and tax fines, which are partially or fully paid for each type of tax, taxation period, and tax office prior to the effective date of this Law, and which do not exceed 500,000 Turkish Lira for each type of tax, are paid by December 31, 1988, the collection of the remaining 70% will be waived.
The procedures and principles for the implementation of this article shall be determined by the Ministry of Finance and Customs.
The rates and amounts specified in various articles of Law No. 3065 have been amended by various regulations.
TABLE OF CHANGES
| Modified The Decree/Notification | In the Official Gazette in which it was published | Amended Article Number | ||
| Date | Number | Date | Number | |
| 24/12/1984 | 84/8887 | 28/12/1984 | 18619 | 28 |
| 24/12/1984 | 84/8888 | 28/12/1984 | 18619 | 60 |
| 24/12/1984 | 84/8889 | 28/12/1984 | 18619 | 14 |
| 3/1/1985 | 85/8924 | 5/1/1985 | 18626 | 28 |
| 13/2/1985 | 85/9114 | 21/2/1985 | 18673 | 28 |
| 4/3/1985 | 85/9204 | 9/3/1985 | 18689 | 60 |
| 24/6/1985 | 85/9598 | 28/6/1985 | 18795 | 28 |
| 14/8/1985 | 85/9771 | 25/8/1985 | 18853 | 28 |
| 29/4/1986 | 86/10626 | 6/5/1986 | 19099 | 28 |
| 22/8/1986 | 86/10925 | 24/8/1986 | 19201 | 28 |
| 24/11/1986 | 86/11217 | 29/11/1986 | 19296 Duplicate | 28 |
| 5/2/1987 | 87/114821 | 7/2/1987 | 19375 | 28 |
| 1/9/1987 | 87/12068 | 16/9/1987 | 19854 Duplicate | 28 |
| 30/12/1987 | 87/12469 | 31/12/1987 | 19576 | 28 |
| 25/6/1988 | 88/13036 | 26/6/1988 | 19681 Duplicate | 28 |
| 13/10/1988 | 88/13383 | 15/10/1988 | 19960 | 28 |
| 22/12/1988 | 88/13601 | 30/12/1988 | 20035 | 28 |
| 23/6/1989 | 89/14255 | 2/7/1989 | 20213 | 28 |
| 27/12/1989 | 89/14916 | 30/12/1989 | 20388 | 28 |
| 28/7/1991 | 91/2031 | 1/8/1991 | 20947 | 28 |
| 12/8/1991 | 91/2069 | 16/8/1991 | 20962 | 28 |
| 27/12/1991 | 91/2545 | 1/12/1991 | 21098 | 28 |
| 17/5/1991 | 91/1855 | 31/5/1991 | 20887 | 28 |
| 10/2/1992 | 92/2692 | 29/2/1992 | 21157 | 28 |
| 17/9/1992 | 92/35051 | 2/11/1992 | 21403 | 28 |
| 22/12/1992 | 92/3896 | 31/12/1992 | 21452 | 28 |
| 13/5/1993 | 93/4406 | 6/5/1993 | 21583 | 28 |
| 27/10/1993 | 93/4932 | 30/10/1993 | 21743 | 28 |
| 11/3/1994 | 94/5350 | 5/4/1994 | 21896 | 28 |
| 4/4/1994 | 94/5454 | 13/4/1994 | 21904 | 28 |
| 24/6/1994 | 94/5730 | 27/6/1994 | 21973 Duplicate | 28 |
| 26/12/1994 | 94/6432 | 1/2/1995 | 22189 | 60 |
| 12/1/1995 | 95/6431 | 6/2/1995 | 22194 | 28 |
| 4/8/1995 | 95/71763 | 1/8/1995 | 22390 | 28 |
| 20/7/1995 | 95/71393 | 1/8/1995 | 22390 | 60 |
| 21/12/1995 | 95/7612 | 30/12/1995 | 22509 | 28 |
| 21/12/1995 | 95/7613 | 30/12/1995 | 22509 | 60 |
| 27/12/1997 | 97/10465 | 2/1/1998 | 23218 | 28 |
| 3/4/1998 | 8/10884 | 16/4/1998 | 23315 | 28 |
| 23/6/1998 | 8/11328 | 9/7/1998 | 23397 | 28 |
| 10/8/1998 | 98/11467 | 13/8/1998 | 23432 Duplicate | 28 |
| 1/3/1999 | 99/12519 | 23/3/1999 | 23648 | 28 |
| 27/11/1999 | 99/13648 | 2/12/1999 | 23894 Duplicate | 28 |
| 27/11/1999 | 99/13649 | 2/12/1999 | 23894 Duplicate | 60 |
| Notification | 73 | 21/1/2000 | 23940 | 28 |
| 12/9/2000 | 2000/1221 | 22/9/2000 | 24178 | 28 |
| 30/11/2000 | 2000/1693 | 11/12/2000 | 24257 | 28 |
| 7/5/2001 | 2001/2344 | 10/5/2001 | 24398 | 28 |
| 30/7/2001 | 2001/2789 | 2/8/2001 | 24481 | 28 |
| 17/7/2002 | 2002/4480 | 30/7/2002 | 24831 | 28 |
| 25/4/2003 | 2003/5557 | 22/5/2003 | 25115 | 28 |
| 27/12/2004 | 2004/8301 | 29/12/2004 | 25685 | 28 |
| 24/12/2007 | 2007/13033 | 30/12/2007 | 26742 | 28 |
| 13/3/2009 | 2009/14802 | 16/3/2009 | 27171 | 28 |
| 25/3/2009 | 2009/14812 | 29/3/2009 | 27184 | 28 |
| 6/4/2009 | 2009/14881 | 14/4/2009 | 27200 | 28 |
| 12/6/2009 | 2009/15081 | 16/6/2009 | 27260 Duplicate | 28 |
| 19/8/2009 | 2009/15315 | 22/8/2009 | 27327 | 28 |
| 27/8/2012 | 2012/3594 | 12/9/2012 | 28409 | 28 |
| 31/1/2017 | 2017/9759 | 3/2/2017 | 29968 | 28, 29 |
LEGISLATION THAT ADDITIONS TO AND AMENDS LAW NO. 3065 OR
PROVISIONS ANNULLED BY THE CONSTITUTIONAL COURT
LIST SHOWING THE EFFECTIVE DATE
| Number of the Amending Law/Decree or the Constitutional Court Decision that Annulled it | Amended or Repealed Articles of Law No. 3065 | Effective Date |
| 3099 | Provisions granting authority to the Council of Ministers | 15/12/1984 |
| Other Provisions | 1/1/1985 | |
| 3174 | 13 | 29/3/1985 |
| 3238 | 60 | 13/11/1985 |
| 3297 | The provision of subparagraph (b) of paragraph 4 of article 17 of the Value Added Tax Law No. 3065, as amended by article 6 of this law. | 1/1/1986 |
| Other Provisions | 20/6/1986 | |
| 3316 | 10 | 1/12/1986 |
| 3336 | Transitional Article 6 | 31/3/1987 |
| 3393 | Articles 11 and 12 | 1/1/1987 |
| Other items | 30/6/1987 | |
| 3505 | 1) Articles 2, 5, 6, 8, 9, 11, 13, 14, 15, 19, 21, 22, 23, 26, 28, 29, 32, 33, 34 and temporary article 2 | (Effective from 1/1/1989) 10/12/1988 |
| 2) Provisions granting authority to the Council of Ministers and the Ministry of Finance and Customs, and other articles. | 10/12/1988 | |
| 3571 | a) Articles 3, 5 and 8 | (Effective from 1/1/1989) 20/6/1989 |
| b) Articles 11, 12, 13 and 14 | 1/7/1989 | |
| c) Other items | 20/6/1989 | |
| 3858 | Articles 1, 2 and 3 | 1/1/1993 |
| Other items | 27/12/1992 | |
| 3986 | 4986 | 7/5/1994 |
| 4008 | a) Articles 2, 4, 9, 10, 11, 13, 14, 15, 16, 20, 21, 22, 24 and 25, subparagraph 7 added to Article 41 of the Income Tax Law, and subparagraph 12 added to Article 15 of the Corporate Tax Law by Article 27. | 1/1/1995 |
| b) Article 8, Article 25, and subparagraph 8 added to Article 41 of the Income Tax Law, and Article 27, and subparagraph 13 added to Article 15 of the Corporate Tax Law. | 1/1/1996 | |
| c) Article 35 | At the beginning of the month following its publication | |
| d) Other provisions | 6/7/1994 | |
| 4108 | a) Article 6, Article 32, and temporary Articles 23 (excluding the last paragraph of subparagraph “a” of this temporary article) and 24 added to the Corporate Tax Law, and subparagraphs (a) and (c) of subparagraph 2 of Article 39. | Effective from 1/1/1994 to 2/6/1995 |
| b) The provision of temporary article 12 added to the Value Added Tax Law by article 37. | Effective from 1/1/1995 to 2/6/1995 | |
| c) Articles 5, 7, 18, 19, 20, 21, 22, 25, 27, 29 and 31, and the provisions relating to Articles 3 and 4 of the Income Tax Law, as amended by Article 17. | Effective from 1/1/1996 to 2/6/1995 | |
| d) Subparagraphs (b) and (c) of paragraph 1 of article 39 shall also apply to the earnings of 1995. | On January 1, 1996 | |
| e) At the beginning of the month following articles 16 and 24 | At the beginning of the month following 2/6/1995 | |
| f) Articles 12 and 23 | At the beginning of the second month following 2/6/1995 | |
| g) Articles 34 and 36, temporary Article 11 added to the Value Added Tax Law by Article 37, and subparagraph (a) of paragraph 1 and paragraph 3 of Article 39. | On January 1, 1996 | |
| h) Other provisions | 2/6/1995 | |
| 4134 | Transitional Article 13 | 1/1/1996 |
| 4225 | 60 | Effective from 1/1/1997 to 14/1/1997 |
| 4369 | 59, 60, 62 (Temporary Article 14) | At the beginning of the month following 29/7/1998 |
| 61,62 (Temporary Article 16) | 1/1/1999 | |
| 62 (Transitional Articles 13, 15 and 17) | 29/7/1998 | |
| 4503 | 1, 2, 3 | 5/2/2000 |
| 4605 | 17 | 30/11/2000 |
| 4684 | 19 | 3/7/2001 |
| 4731 | 11, 21 | 30/12/2001 |
| 4842 | Articles 21 and 23, subparagraphs (l) and (m) | At the beginning of the month following 24/4/2003 |
| Subparagraphs (a) and (e) as amended by Article 23 | 1/7/2003 | |
| Article 36/3 | 1/1/2004 | |
| Other items | 24/4/2003 | |
| 5020 | 17 | 26/12/2003 |
| 5035 | Articles 8, 16, 17, 29 and Temporary Article 20, paragraphs (2), (3) and (4) | 2/1/2004 |
| 5226 | 17 | 27/7/2004 |
| 5228 | Article 13/c, paragraph 4, subparagraph (o) of article 17, 48 | Effective from 1/1/2004 to 31/7/2004 |
| 30 | Effective from 1/12/2003 to 31/7/2004 | |
| Transitional Article 19 | Effective from 1/6/2004 to 31/7/2004 | |
| Articles 1, 13 (b), (e), (f), Article 17, paragraph 4 (g), (ı) (p), Article 18, Article 32, second paragraph | At the beginning of the month following 31/7/2004 | |
| Article 17, paragraph 4, subparagraph (f) | On the date when the operating company to which the General Directorate of the National Lottery Administration transferred the operating rights for games of chance began actually operating the games of chance specified in the contract. | |
| Article 11, 13/last paragraph, Article 17/b, (e), (m), Provisional Article 21 | 31/7/2004 | |
| 5255 | Transitional Article 22 | 13/11/2004 |
| 5281 | Articles 17 and 21 (Provisional Article) | 31/12/2004 |
| Transitional Article 22 | Effective from 13/11/2004 to 31/12/2004 | |
| Transitional Article 23 | The beginning of the month following 31/12/2004 | |
| 5335 | Transitional Article 24 | 27/4/2005 |
| 5378 | 17 | 7/7/2005 |
| 5398 | Transitional Article 22 | Effective from 13/11/2004 to 21/7/2005 |
| 5493 | 14 | 1/6/2006 |
| 5538 | 13 | 12/7/2006 |
| 5582 | 17 | 6/3/2007 |
| 5602 | 1, 8, 17 | At the beginning of the month following 21/3/2007 |
| 5615 | 13,17,29,41 | 4/4/2007 |
| Article 17 paragraph (2) subparagraph (b) provision | At the beginning of the month following April 4, 2007 | |
| 5766 | Amendment to subparagraph (b) of paragraph (4) of Article 17 | 1/7/2008 |
| Amendment to subparagraph (g) of paragraph (4) of Article 17 | 7/6/2008 | |
| The amendment to subparagraph (p) of paragraph (4) of Article 17, Articles 11, 12, 29, 32, Provisional Article 25 and Provisional Article 26 | 6/6/2008 | |
| Amendment to subparagraph (e) of paragraph (4) of Article 17 | 1/8/2008 | |
| 6327 | Article 17, Provisional Article 31 | 29/6/2012 |
| 6462 | 17 | 3/5/2013 |
| 6487 | Temporary Article 32 | 11/6/2013 |
| 6495 | 17/y | 2/8/2013 |
| 6518 | 17/z | This regulation, dated 19/2/2014, will apply to deliveries and services made from 1/1/2015 onwards. |
| 6519 | 17 | 22/2/2014 |
| 6552 | Article 17, Provisional Article 33 | 11/9/2014 |
| 6637 | Transitional Article 26, Transitional Article 34 | 7/4/2015 |
| 6639 | Article 13, Provisional Article 35 | 15/4/2015 |
| 6655 | Transitional Articles 17, 23, 31 | 1/1/2016 |
| 6663 | 13 | 10/2/2016 |
| 6676 | Transitional Article 20 | At the beginning of the month following 26/2/2016 |
| 6728 | 17, 30 | 9/8/2016 |
| The first paragraph of the amended subparagraph (y) of Article 17 | To be applied to transactions made from 2/8/2013 onwards, 9/8/2016 | |
| 6741 | 17/i | 26/8/2016 |
| 6745 | Transitional Article 30 | 7/9/2016 |
| 6761 | 17 | 24/11/2016 |
| 6770 | Articles 13, 17, 29, and Provisional Article 36 | 27/1/2017 |
| Transitional Article 37 | Effective from 1/1/2017 to 27/1/2017 | |
| 6824 | 13 | Effective from 1/4/2017, dated 8/3/2017 |
| Decree Law/694 | 13 | 25/8/2017 |
| 7078 | 13 | 8/3/2018 |
| 7103 | 13 | At the beginning of the month following 27/3/2018 |
| 17 | 27/3/2018 | |
| Transitional Article 39 | At the beginning of the second month following 27/3/2018 | |
| 7104 | 2, 27 | This applies to deliveries made after 6/4/2018. |
| 12, 13, 17, 23 | At the beginning of the second month following 6/4/2018 | |
| The amendments made in paragraphs (3) and (4) of Article 29, the amendments made in subparagraphs (a) and (c) of the first paragraph of Article 30, Articles 32, 38, 46, Temporary Article 20 | 1/1/2019 | |
| The amendment made in paragraph (2) of article 29, the amendment made in subparagraphs (c) and (d) of article 30, 36 | 6/4/2018 | |
| 7144 | 38 | 25/5/2018 |
| KHK/700 | Articles 13, 14, 17, 18, 28, 29, 36, 38, Provisional Article 17, Provisional Article 30, Provisional Article 39 | As a result of the Turkish Grand National Assembly and Presidential elections held together on 24/6/2018, the President took office on the date of 9/7/2018 after swearing the oath. |
| 7161 | Articles 13, 24, Provisional Article 35, Provisional Article 37 | Subparagraph (n) added to Article 13 shall be applied from the beginning of the month following its publication date; other amendments shall be applied on 18/1/2019. |
| 7162 | Transitional Article 40 | 30/1/2019 |
| 7166 | 13 | 22/2/2019 |
| 7201 | Transitional Article 39 | 24/12/2019 |
| 7256 | Transitional Article 17, Transitional Article 23, Transitional Article 40 | 17/11/2020 |
| 7257 | Temporary Article 41 | 2/12/2020 |
| 7338 | 17 | The provision regarding Article 20/B (repeated) of Law No. 193 shall be applied to deliveries and services subject to taxable income under said article from 1/1/2022 onwards, and the other provision shall be applied on the date of its publication (26/10/2021). |
| 7341 | 17 | 6/11/2021 |
| 7349 | 13 | 25/12/2021 |
| 7394 | Transitional Article 42 | 15/4/2022 |
| Article 13, Provisional Article 37 | At the beginning of the month following 15/4/2022 | |
| 7431 | Transitional Article 40 | 13/1/2023 |
| 7440 | 29 | 12/3/2023 |
| 7456 | Article 17, Provisional Article 43, Provisional Article 44 | 15/7/2023 |
| 7491 | Article 36, Provisional Article 29, Provisional Article 32, Provisional Article 33 | 28/12/2023 |
| 29, 41,46 | 1/1/2024 | |
| 7524 | 13, 36 | 1/9/2024 |
| 16 | 1/11/2024 | |
| 30, 58 | 1/1/2030 | |
| Article 17, Provisional Article 45 | 2/8/2024 | |
| 7534 | 17 | 12/12/2024 |
| 7555 | 13, 17 | 24/7/2025 |
| 21 | at the beginning of the month following its publication (1/8/2025) | |
| 7566 | Transitional Article 46 | 19/12/2025 |
| 17 | at the beginning of the month following its publication (1/1/2026) |
[1] Article 29 of Law No. 7104 dated 29/3/2018 stipulates that this sentence, added by Article 1 of Law No. 7104, shall enter into force on 6/4/2018 and shall apply to deliveries made after 6/4/2018.
[2] These sentences, added by Article 41 of Law No. 7061 dated 28/11/2017, are stipulated to enter into force at the beginning of the month following the month in which Law No. 7061 was published (5/12/2017).
[3] By Article 81 of Law No. 4369 dated 22/7/1998, the phrase “… no smuggling penalty shall be applied…” in this paragraph was changed to “… a tax evasion penalty shall be applied.”.
[4] Article 81 of Law No. 4369 dated 22/7/1998 amended the phrase "...actual importation..." in this paragraph to "...registration of the customs declaration.".
[5] With Article 3 of Law No. 4503 dated 27/1/2000, the phrase "passing through the customs line" in this paragraph was changed to "entering or exiting the customs area".
[6] By Article 21 of Law No. 4842 dated 9/4/2003, the phrase "together with the late payment penalty plus % 50" in this subparagraph was changed to "together with the late payment penalty".
[7] The phrase "from the amount calculated according to the manufacturer's sales price for the exported goods" in this paragraph was changed to "from the amount remaining after deducting the tax related to the change in the tax base against the manufacturer from the tax calculated according to the manufacturer's sales price for the exported goods" by Article 59 of Law No. 5228 dated 16/7/2004.
[8] With the article 3 of the Law No. 7104 dated 29/3/2018; the phrase “or to the duty-free shops operating in accordance with the article 95, paragraph (1) of the Customs Law No. 4458 dated 27/10/1999, to be sold in these shops or their warehouses” was added after the phrase “to the buyer in the free zone” in subparagraph (a) of paragraph (1) of this article and the phrase “to the duty-free shops or their warehouses or” was added after the phrase “must arrive or” in subparagraph (b) and it was decided by article 29 of the same Law that this provision would enter into force on the first day of the second month following 6/4/2018.
[9] While the title of this section and Article 13 was originally "Exemption for Vehicles and Petroleum Exploration," it was changed to "Exemption for Vehicles, Petroleum Exploration, and Investments with Incentive Certificates" by Article 59 of Law No. 4369 dated 22/7/1998; subsequently, the title of Article 13 was amended as incorporated into the text by Article 14 of Law No. 5228 dated 16/7/2004.
[10] By Article 85 of Law No. 6111 dated 13/2/2011, the phrase "services rendered" in this paragraph was changed to "deliveries and services to be provided to those whose services and activities are the manufacture and construction of marine transport vehicles and floating facilities and vessels, in relation to the manufacture and construction of these vehicles.".
[11] By Article 7 of Law No. 6770 dated 18/1/2017, the phrase "and sales and leases of software and intangible rights within the scope of the document" was added after the phrase "equipment deliveries" in this paragraph.
[12] By Article 10 of Law No. 7394 dated 8/4/2022, the phrase "Ministry of Interior" was added after the phrase "Ministry of Justice," in this clause, and the phrases "Gendarmerie General Command, Coast Guard Command," and ", General Directorate of Security" were removed from the text of the clause.
[13] By Article 83 of Decree Law No. 694 dated 15/8/2017, the phrase "Ministry of Justice" was added after the phrase "Ministry of National Defense" in this clause, and subsequently this provision was adopted verbatim and enacted into law by Article 79 of Law No. 7078 dated 1/2/2018.
[14] With Article 5 of Law No. 7349 dated 22/12/2021, the phrase "Undersecretariat" in this paragraph was changed to "Presidency," and the phrase ", deliveries and services made to these institutions within the scope of the relevant projects in relation to defense industry projects carried out by the Ministry of National Defense or the Presidency of Defense Industry" was added after the phrase "deliveries and services made regarding maintenance, repair and modernization" in the paragraph.
[15] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Prime Ministry" in this paragraph was changed to "Presidency".
[16] The phrase "one year" in this paragraph was changed to "three years" by Article 10 of Law No. 7394 dated 8/4/2022.
[17] Article 93 of Law No. 7103 dated 21/3/2018 stipulates that this clause shall enter into force on the first day of the month following 27/3/2018.
[18] By Article 17 of Law No. 7161 dated 17/1/2019, the phrase ", renewable and other energy" was added after the word "communication" in this clause.
[19] Article 29 of Law No. 7104 dated 29/3/2018 stipulates that these clauses shall enter into force on the first day of the second month following 6/4/2018.
[20] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this paragraph was changed to "President".
[21] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in the first paragraph of this article was changed to "President", and the phrase "by the Council of Ministers" in the third paragraph was changed to "by the President".
[22] For information regarding transportation services to be determined by the Council of Ministers, please refer to the "TABLE OF AMENDMENTS MADE BY DECREES" at the end of this Law.
[23] With Article 18 of Law No. 7524 dated 28/7/2024, the phrase “Article 167 [excluding subparagraph (a) of paragraph (5) and paragraph (7)]” in this paragraph has been changed to “Article 167, first paragraph [excluding subparagraph (3), subparagraph (a) of paragraph (5), subparagraph (7) and subparagraph (a) of paragraph (12)]”.
[24] By Article 90 of the Decree Law No. 700 dated 2/7/2018, the phrase "and by Presidential decree" was added after the word "by law" in the first paragraph of this article, and the phrase "by the Council of Ministers" was changed to "by the President".
[25] Article 28 of Law No. 6009 dated 23/7/2010 amended the phrase "deliveries and services" at the end of this clause to read "deliveries and services, and deliveries and services that those providing health services will provide to each other for diagnostic and treatment purposes.".
[26] By Article 1 of Law No. 6462 dated 25/4/2013, the word "disabled" in this paragraph was changed to "handicapped".
[27] With Article 43 of Law No. 5281 dated 30/12/2004, the phrase "foodstuffs" in clause (b) was changed to "food, cleaning, clothing and fuelstuffs"; and the phrase "by a regulation to be issued by the Ministry of Finance" in clause (d) was changed to "by the Ministry of Finance".
[28] The phrase "10% of the capacity of universities and higher education institutions and private schools subject to the provisions of Law No. 625 dated 8.6.1965 for the relevant period" in this clause was changed to "10% of the capacity of private schools subject to the provisions of Law No. 5580 dated 8.2/2007 for the relevant period, and 50% of the capacity of universities and higher education institutions for the relevant period" by Article 13 of Law No. 5615 dated 28/3/2007.
[29] By Article 13 of Law No. 5904 dated 16/6/2009, the phrase "10% of the capacity of private schools in the relevant period" in this paragraph was changed to "10% of the capacity of private schools in the relevant period for free education and training services, and 10% of the capacity of student dormitories established in accordance with the provisions of the Law No. 5661 dated 24/3/1950 on Student Dormitories and Canteens for Higher Education and the Law No. 3797 dated 30/4/1992 on the Organization and Duties of the Ministry of National Education for free dormitory services.".
[30] See temporary article 2 of Law No. 3297 dated 3/6/1986.
[31] With Article 55 of Law No. 7338 dated 14/10/2021, the phrase "taxed under the simplified method" in this paragraph was changed to "whose earnings are determined under the simplified method," and the phrase "deliveries and services subject to earnings taxed under Article 20/B of the same Law," was added to the paragraph.
[32] The phrase "small farmers exempt from tax and farmers whose earnings are determined according to the lump-sum expense method" in this clause was changed to "farmers not subject to tax under the actual method and self-employed professionals exempt from tax according to Article 66 of the same Law" by Article 81 of Law No. 4369 dated 22/7/1998.
[33] With the article 5 of the Law No. 7104 dated 29/3/2018, the phrase "transactions of ordinary partnerships turning into capital companies under the conditions written in subparagraph (2) of the first paragraph of the same article" was added after the phrase "transactions specified in article 81 of the Income Tax Law" in this paragraph, and it was decided by article 29 of the same Law that this provision would enter into force on the first day of the second month following 6/4/2018.
[34] Article 19 of Law No. 7524 dated 28/7/2024 added the phrase ", according to the result of the tax audit to be conducted without being bound by the statute of limitations periods stipulated in the Tax Procedure Law" after the phrase "in a way that will not lead to duplicate reduction" in the parenthetical provision of this paragraph.
[35] This clause, added by Article 42 of Law No. 7061 dated 28/11/2017, is stipulated to enter into force at the beginning of the month following the month in which Law No. 7061 was published (5/12/2017).
[36] The phrase "leasing transactions" in this clause was amended by Article 6 of Law No. 6225 dated 6/4/2011 to read as "leasing transactions of goods and rights specified in Article 70 of the Income Tax Law, to be carried out by institutions and organizations such as hospitals, clinics, dispensaries, and sanatoriums affiliated with the Ministry of Health.".
[37] Article 30 of Law No. 7103 dated 21/3/2018 amended the phrase "real estate rental transactions" in this paragraph to read "real estate rental transactions, the rental of areas designated as canteens in schools affiliated with the Ministry of National Education by school parent associations.".
[38] By Article 12 of Law No. 5766 dated 4/6/2008, the phrase "insurance agents and producers, including sub-agents" in this paragraph was changed to "insurance brokers' contracts with insurance companies", effective from 1/8/2008.
[39] With the article 6 of the Law No. 7341 dated 4/11/2021, the phrase "in subparagraph (24) of the article 7 of the Corporate Tax Law" in this paragraph was changed to "in subparagraphs (1) and (p) of the first paragraph of the article 4 of the Law No. 5520".
[40] By Article 12 of Law No. 5766 dated 4/6/2008, the phrase "delivery of waste (including ingots obtained from scrap metal)" in this paragraph was changed to "delivery of waste".
[41] For information regarding the implementation of this clause in 2011, please refer to the Ministry of Finance's Circular No. 114, published in the Official Gazette dated 29/12/2010 and numbered 27800 (6th Supplement).
[42] By Article 85 of Law No. 6111 dated 13/2/2011, the word "bond" in this paragraph was changed to "bonds, lease certificates issued by asset leasing companies".
[43] By Article 21 of Law No. 6322 dated 31/5/2012, the phrase ", capital market instruments traded on stock exchanges established in Türkiye" was added after the phrase "lease certificates" in this paragraph.
[44] By Article 26 of Law No. 6552 dated 10/9/2014, the phrase “Gold bullion, silver bullion, precious stones (diamond, brilliant, ruby, emerald, topaz, sapphire, peridot, pearl, cubic zirconia)” in this paragraph was changed to “Deliveries of gold bullion and silver bullion, and the import, delivery to the exchange and transfer of precious stones (diamond, brilliant, ruby, emerald, topaz, sapphire, peridot, pearl) between exchange members for trading on exchanges established in Türkiye in accordance with the Capital Market Law No. 6362 dated 6/12/2012.”.
[45] Article 43 of Law No. 6728 dated 15/7/2016 added the following parenthetical provision after the word "bond" in this paragraph: "(including financing services provided by purchasing bonds, limited to the interest income earned)".
[46] With Article 5 of Law No. 7104 dated 29/3/2018, the phrase "waste" in this paragraph was changed to "waste and garment scraps," and with Article 29 of the same Law, it was stipulated that this provision would enter into force on the first day of the second month following 6/4/2018.
[47] The phrase "Water deliveries for agricultural irrigation purposes" in this clause was amended by Law No. 4697 dated 28/6/2001 to read "Water deliveries for agricultural purposes and non-commercial retail drinking water deliveries made by village legal entities to residents of the village," effective from the date of publication of the law, 10/7/2001.
[48] By Article 5 of Law No. 6761 dated 16/11/2016, the phrase "and export-oriented cargo transportation services to or from free zones" was added after the phrase "services provided" in this paragraph.
[49] The phrase "and the delivery of housing units to the members of housing construction cooperatives" in this paragraph was removed from the text of the article by Article 13 of Law No. 5904 dated 16/6/2009.
[50] The phrase "goods subject to transactions" in this clause was changed to "goods subject to transactions and goods processed under the transit regime" by Article 13 of Law No. 5615 dated 28/3/2007.
[51] With Article 5 of Law No. 7104 dated 29/3/2018, the phrase "; warehousing, storage and terminal services provided for goods subject to import and export transactions and goods processed under the transit regime" was removed from the text of this clause, and with Article 29 of the same Law, it was stipulated that this provision would enter into force on the first day of the second month following 6/4/2018.
[52] Article 29 of Law No. 7104 dated 29/3/2018 stipulates that this provision shall enter into force on the first day of the second month following 6/4/2018.
[53] With Article 8 of Law No. 6770 dated 18/1/2017, the phrase "transfers and deliveries realized through the sale of immovable properties owned by municipalities and provincial special administrations" was added after the phrase "deliveries of plots and land" in this paragraph.
[54] By Article 3 of Law No. 7534 dated 5/12/2024, the phrase "Urban Transformation Presidency and" was added after the phrase "with its procedures" in this paragraph.
[55] By Article 7 of Law No. 7555 dated 20/7/2025, the phrase "and the immovable properties owned by the endowed foundations managed and represented by the General Directorate of Foundations" was added after the phrase "immovable properties owned by" in this clause.
[56] In accordance with Article 14 of Law No. 7566 dated 4/12/2025, the phrase "municipalities and provincial special administrations" in this paragraph has been changed to "municipalities, provincial special administrations and investment monitoring and coordination directorates," to enter into force at the beginning of the month following its publication (1/1/2026). This amendment will be entered into the Legislation Information System on the date of its entry into force. For the aforementioned amendment, please refer to the Official Gazette No. 33112 dated 19/12/2025.
[57] By Article 8 of Law No. 6770 dated 18/1/2017, the phrase "or in the ownership of municipalities and provincial special administrations," in the first paragraph of this clause was removed from the text of the article.
[58] By Article 42 of Law No. 7061 dated 28/11/2017, effective from 1/1/2018, the phrase "to banks" in this paragraph was changed to "to banks, financial leasing and financing companies," and the phrase "and the transfer and delivery of these real estate and shareholdings by financial leasing and financing companies" was added after the phrase "transfers and deliveries.".
[59] With the article 7 of the Law No. 7456 dated 14/7/2023, the phrase "participation shares and immovables" in the first paragraph of subparagraph (r) of paragraph (4) of this article was changed to "participation shares", and the phrases "immovables and" in the second and fourth paragraphs were removed from the text of the article.
[60] By Article 13 of Law No. 5793 dated 24/7/2008, the word "real estate" in this paragraph was changed to "immovable property" and the word "real estate" was changed to "immovable property".
[61] By Article 1 of Law No. 6462 dated 25/4/2013, the word "Disabled" in this paragraph was changed to "Handicapped".
[62] Article 76 of Law No. 6728 dated 15/7/2016 stipulates that this paragraph shall enter into force on 9/8/2016, the date of publication of Law No. 6728 in the Official Gazette, to be applied to transactions carried out from 2/8/2013 onwards.
[63] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "by the Council of Ministers" in this paragraph was changed to "by the President".
[64] By Article 81 of Law No. 4369 dated 22/7/1998, the phrase "actual import" in this paragraph was changed to "date of registration of the customs declaration".
[65] Article 5 of Law No. 4731 dated 28/12/2001 amended the phrase "other expenses and payments" in this paragraph to "other expenses and payments that are not subject to taxation".
[66] By Article 6 of Law No. 7104 dated 29/3/2018, subparagraph (f) was added after subparagraph (e) of the first paragraph of this article, and the existing subparagraph (f) was renumbered as subparagraph (g), and by Article 29 of the same Law, it was stipulated that this provision would enter into force on the first day of the second month following 6/4/2018.
[67] By Article 18 of Law No. 7161 dated 17/1/2019, the phrase "exchange rate difference" was added after the phrase "price difference" in this clause.
[68] Article 29 of Law No. 7104 dated 29/3/2018 stipulates that the provisions of this paragraph shall enter into force on 6/4/2018, to be applied to deliveries made after 6/4/2018.
[69] For changes made to the rates in this article by Decrees, please refer to the "TABLE OF CHANGES MADE BY DECREES" at the end of this Law.
[70] By Article 22 of Law No. 6322 dated 31/5/2012, the phrase "for the retail phase" in this paragraph was changed to "for the retail phase and for housing deliveries based on the tax value and location of the land or dwelling on which the construction is carried out".
[71] For information regarding the application of the value-added tax rates in this article, please refer to the Annex to the Council of Ministers Decision No. 2017/9759 dated 31/1/2017, published in the Official Gazette No. 29968 dated 3/2/2017.
[72] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this article was changed to "President".
[73] For information regarding the application of the value-added tax rates in this article, please refer to the Annex to the Council of Ministers Decision No. 2017/9759 dated 31/1/2017, published in the Official Gazette No. 29968 dated 3/2/2017.
[74] By Article 8 of Law No. 7104 dated 29/3/2018, paragraph (4) was added after paragraph (3) of Article 29 of Law No. 3065, and the existing paragraph (4) was renumbered accordingly, and it was decided by Article 29 of Law No. 7104 that this amendment would enter into force on 1/1/2019.
[75] By Article 8 of Law No. 7104 dated 29/3/2018, the phrase "in the tax period in which the delivery and service took place" in the second sentence of this paragraph was removed from the text of the article.
[76] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrases "Council of Ministers" and "by the President" in this paragraph were changed to "by the President".
[77] The phrase "from businesses" in this paragraph was changed to "from businesses and organized industrial zones" by Article 13 of Law No. 5615 dated 28/3/2007.
[78] By Article 12 of Law No. 5838 dated 18/2/2009, the phrase at the end of this paragraph, "Tax that cannot be refunded by offsetting within the year shall be refunded in cash. The Council of Ministers is authorized to abolish the right to refund value added tax incurred due to depreciable assets, with respect to groups of goods and services and sectors for which the tax rate has been reduced; the Ministry of Finance is authorized to determine the procedures and principles regarding the implementation of this paragraph," has been changed to "Tax that cannot be refunded by offsetting within the year shall be refunded in cash or by offsetting against the taxpayer's debts listed above, provided that it is requested in the following year. The Council of Ministers is authorized to abolish the right to refund partially or completely, or limited to value added tax incurred due to depreciable assets, with respect to groups of goods and services and sectors for which the tax rate has been reduced; the Ministry of Finance is authorized to determine the procedures and principles regarding the implementation of this paragraph.".
[79] By Article 8 of Law No. 7104 dated 29/3/2018, the phrase "following the calendar year" was added after the word "occurred" in this paragraph, and by Article 29 of the same Law, it was stipulated that this amendment would enter into force on 1/1/2019.
[80] This paragraph number was amended and replaced by Article 9 of Law No. 3297 dated 3/6/1986.
[81] With the article 9 of Law No. 7104 dated 29/3/2018, the following parenthetical provision was added after the phrase “delivery and performance of service” in subparagraph (a) of the first paragraph of this article: “(Except for transactions exempted from value added tax in accordance with subparagraphs (b), (c) and (d) of paragraph (2) and subparagraphs (ı) and (ö) of paragraph (4) of Article 17 of this Law)” and it was stipulated in article 29 of Law No. 7104 that this amendment would enter into force on 1/1/2019.
[82] A clause has been added to this paragraph by Article 20 of Law No. 7524, to enter into force on January 1, 2030. This regulation will be entered into the Legislation Information System on the date of its entry into force; please refer to the Official Gazette dated August 2, 2024, and numbered 32620 for the aforementioned regulation.
[83] With Article 9 of Law No. 7104 dated 29/3/2018, the phrase "paid on import or in the capacity of responsible party" in the parenthetical provision of this paragraph was changed to "value added tax paid on import or in the capacity of responsible party, and declared and paid by taxpayers who deliver goods or provide services in domestic transactions during the relevant taxation period".
[84] This clause, added by Article 9 of Law No. 7104 dated 29/3/2018, is stipulated to enter into force on 1/1/2019 by Article 29 of the same Law.
[85] Article 10 of Law No. 7104 dated 29/3/2018 added the phrase "provided that it is requested by the end of the second calendar year following the period in which the transaction took place" after the phrase "non-deductible Value Added Tax" in the first paragraph of this article, and Article 29 of the same Law stipulated that this amendment would enter into force on 1/1/2019.
[86] By Article 12 of Law No. 5766 dated 4/6/2008, the phrase “and subparagraph (s) of paragraph (4) of Article 17” was added after the phrase “Articles 15” in this paragraph.
[87] Article 10 of Law No. 7104 dated 29/3/2018 amended the phrase "may limit" in this paragraph to read "authorized to allow refunds up to a certain percentage of the export price, by sector, instead of the value-added tax incurred, in refunds arising from export transactions made by manufacturers." Article 29 of the same law stipulated that this amendment would enter into force on 1/1/2019.
[88] Article 11 of Law No. 7104 dated 29/3/2018 added the phrase ", to allow value added tax that is not claimed for refund within the prescribed period and is carried over to subsequent periods to be offset through deductions to be written off as an expense in determining the income or corporate tax base, and to determine the minimum amount for which a refund claim can be made" after the phrase "to determine the goods or services" in this paragraph.
[89] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this paragraph was changed to "President".
[90] By Article 31 of Law No. 7491 dated 27/12/2023, the phrase "right to discount" in this paragraph was changed to "right to discount or refund" and the phrase "right to discount" was changed to "right to discount or refund".
[91] With its decision dated 22/7/2025 and numbered E.: 2024/54, K.: 2025/163, the Constitutional Court annulled the phrase "...or refund..." in the amendment of the phrase "...right to discount..." to "...right to discount or refund..." and the phrase "...or refund..." in the amendment of the phrase "...right to discount..." to "...right to discount or refund...". It was stipulated that the decision would enter into force nine months after its publication in the Official Gazette (9/9/2026).
[92] By Article 21 of Law No. 7524, the phrase "Ministry of Finance" in this paragraph has been changed to "Ministry of Treasury and Finance".
[93] This article and its title were revised as incorporated into the text by Article 12 of Law No. 7104 dated 29/3/2018, and Article 29 of the same law stipulated that this revision would enter into force on 1/1/2019.
[94] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrases "Council of Ministers" in the first and fourth paragraphs of this article were changed to "President", and the phrase "by the Council of Ministers" in the first paragraph was changed to "by the President".
[95] With Article 3 of Law No. 4503 dated 27/1/2000, the phrase "passing through the customs line" in this paragraph was changed to "entering or exiting the customs area".
[96] With Article 32 of Law No. 7491 dated 27/12/2023, the phrase "and those responsible for withholding tax" in this paragraph was removed from the text of the article, and the phrase ", those responsible for withholding tax shall submit their Value Added Tax declarations, by the evening of the twenty-first day of the month following the taxation period" was added after the phrase "until the evening".
[97] The phrase "twenty-fifth day" in this paragraph was changed to "twenty-third day" by Article 36 of Law No. 4842 dated 9/4/2003, effective from 1/1/2004; subsequently, the same phrase was changed to "twentieth day" by Article 48 of Law No. 5035 dated 25/12/2003. Again, the same phrase was changed to "twenty-fourth" by Article 10 of Law No. 5615 dated 28/3/2007.
[98] The phrase "within the declaration period" in this paragraph was changed to "until the evening of the twenty-sixth day of the month in which they are to submit their declaration" by Article 48 of Law No. 5035 dated 25/12/2003.
[99] With Article 33 of Law No. 7491 dated 27/12/2023, the phrase "and those responsible for withholding tax" was removed from the text of the article, and the phrase ", those responsible for withholding tax shall declare their value-added tax for a taxation period by the evening of the twenty-third day of the month in which they will submit their declaration" was added after the phrase "until the evening".
[100] Article 13 of Law No. 7104 dated 29/3/2018 amended the phrase "Ministry of Finance and Customs" in this paragraph to read "The Ministry of Finance shall extend the payment deadline for taxpayers keeping books on an accrual basis in accordance with the Tax Procedure Law until the end of the second month following the month in which the declaration is submitted," and Article 29 of the same law stipulated that this regulation would enter into force on 1/1/2019.
[101] Article 22 of Law No. 7524 added paragraphs to this article, to enter into force on January 1, 2030. This regulation will be entered into the Legislation Information System on the date of its entry into force; please refer to the Official Gazette dated August 2, 2024, and numbered 32620 for the aforementioned regulation.
[102] The six-year period in the first paragraph of temporary article 5 was increased to ten years by article 10 of Law No. 3571 dated 14/6/1989 and incorporated into the text.
[103] The date “31/12/1992” in these articles was changed to “31/12/1995” by Article 1 of Law No. 3858 dated 23/12/1992; and subsequently to “31/12/1997” by Article 1 of Law No. 4134 dated 18/11/1995.
[104] By Article 32 of Law No. 5838 dated 18/2/2009, the phrase “31/12/2008” in this article was changed to “31/12/2010”, and by Article 33 of the same Law, it was stipulated that this phrase would be applied as of 1/1/2009. Subsequently, by Article 86 of Law No. 6111 dated 13/2/2011, the phrase “31/12/2010” was changed to “31/12/2015”.
[105] By Article 3 of Law No. 6655 dated 25/12/2015, the phrase “31/12/2015” in this article was changed to “31/12/2020”.
[106] By Article 23 of Law No. 7256 dated 11/11/2020, the phrase “31/12/2020” in this paragraph was changed to “31/12/2025”.
[107] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this article was changed to "President".
[108] By Article 6 of Law No. 6676 dated 16/2/2016, the phrase "and in the specialized technology development zone" was added after the phrase "in the technology development zone" in this paragraph.
[109] With the article 14 of the Law No. 7104 dated 29/3/2018, the word “game” was added after the word “internet” in the first paragraph of subparagraph (1) of this article and a sentence was added to the paragraph and it was decided by article 29 of the same Law that this change would enter into force on 1/1/2019.
[110] By Article 43 of Law No. 5281 dated 30/12/2004, the phrase "until 31.12.2004" in this article was changed to "until 31.12.2006".
[111] By Article 86 of Law No. 6111 dated 13/2/2011, the phrase “31/12/2010” in this article was changed to “31/12/2015”, then by Article 3 of Law No. 6655 dated 25/12/2015, this phrase was changed to “31/12/2020”, and subsequently by Article 24 of Law No. 7256 dated 11/11/2020, it was changed to “31/12/2023”.
[112] The phrase "projects related to health facilities" in this paragraph was changed to "projects related to health facilities and projects related to educational facilities which the Ministry decided to have constructed on a rental basis in accordance with Article 23 of the Decree Law No. 652 on the Organization and Duties of the Ministry of National Education, dated 25/8/2011" by Article 24 of Law No. 6322 dated 31/5/2012.
[113] By Article 34 of Law No. 7491 dated 27/12/2023, the phrase “31/12/2023” in this paragraph was changed to “31/12/2028”.
[114] By Article 36 of Law No. 6745 dated 20/8/2016, the phrase "and strategic" in the title of this article and the word "strategic" in the first sentence of its first paragraph were removed from the text of the article.
[115] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this paragraph was changed to "President".
[116] By Article 3 of Law No. 6655 dated 25/12/2015, the phrase “31/12/2015” in the first paragraph of this article was changed to “31/12/2017”.
[117] By Article 35 of Law No. 7491 dated 27/12/2023, the phrase “31/12/2023” in this paragraph was changed to “31/12/2028”.
[118] By Article 36 of Law No. 7491 dated 27/12/2023, the phrase “31/12/2023” in this paragraph was changed to “31/12/2028”.
[119] By Article 19 of Law No. 7161 dated 17/1/2019, the phrase “31/12/2018” in this paragraph was changed to “31/12/2020”.
[120] With Presidential Decree No. 9770, published in the Official Gazette dated 1/5/2025 and numbered 32887, it was decided to extend the period specified in this paragraph until 31/12/2028.
[121] a) Article 93 of Law No. 7103 dated 21/3/2018 stipulates that this article shall enter into force on the first day of the second month following 27/3/2018.
b) For new machinery and equipment to be delivered by taxpayers holding an industrial registration certificate in accordance with the Industrial Registration Law No. 6948, exclusively for use in the manufacturing industry, with depreciation rates and periods calculated by taking into account half of the useful life periods in accordance with Temporary Article 30 of Law No. 213, and which are exempt from value added tax in accordance with Temporary Article 39 of Law No. 3065, please refer to Article 4 of the Decision annexed to the Council of Ministers Decision No. 2018/11674 dated 30/4/2018, published in the Official Gazette No. 30412 dated 5/5/2018, and the list annexed to the Decision.
[122] By Article 8 of Law No. 7201 dated 21/12/2019, the phrase “31/12/2019” in this paragraph was changed to “31/12/2022”.
[123] By Article 90 of Decree Law No. 700 dated 2/7/2018, the phrase "Council of Ministers" in this paragraph was changed to "President".
[124] By Article 8 of Law No. 7201 dated 21/12/2019, the phrase "and to extend the period specified in the first paragraph up to two years" was added to this paragraph after the phrase "to determine the machinery and equipment".
[125] By Article 25 of Law No. 7256 dated 11/11/2020, the word “2020” in this paragraph was changed to “2021”.
[126] By Article 1 of Law No. 7431 dated 12/1/2023, the phrase “the 2019 UEFA Super Cup Final and the 2021 UEFA Champions League Final matches” in this paragraph was changed to “the 2023 UEFA Champions League Final match”.