The following amendments have been made to the Value Added Tax (VAT) General Implementation Communique with the Communique numbered 49 which was published in the Offical Gazette dated 18.01.2024.
A. VAT status of the following transactions and declaration process have bee been made with article 1;
- Sale of cards, passwords and codes, which are a product or service in return, in stores or virtual environment
- Sale of cards, passwords and codes, which are used for payment, in stores or virtual environment
- VAT declaration process in case of purchasing goods and services by using cards, passwords and codes in stores or in virtual environment
B. The lower threshold for the VAT exemption applied in sales made to foreigners in Turkey has been updated as 10.000 TL with article 2.
C. The lower threshold has been updated as 1.000,00 TL in order to refund the VAT paid in the sales to non-resident travelers in Turkey with article 3.
D. With article 4 of the Communique, to benefit from VAT exemption in transit transportation and transportation between Turkey and foreign countries, taxpayers must
– Have a certificate issued in their name
– The vehicles owned or leased by the taxpayer used in the transportation activity must be listed in the document attached to the certificate is required.
E. With Article 5 of the Communique, it is stated that the certificate with its annexes must be present in the refund requests arising from the transportation exemption.
F. The effective date has been determined as 01.02.2024 with the article 6 of the Communique.
The Value Added Tax Communique numbered 49 is available here.
https://www.resmigazete.gov.tr/eskiler/2024/01/20240118-18.htm