VAT refunds arising from the deliveries of farming machinery and construction equipment subject to reduced rate will be received in cash within that year.

Through the VAT Communique series no.12 published in the Official Gazette dated 5 May 2017, cash payment of the VAT refunds arising from deliveries of goods existing within the scope of lines 28 and 29 of part (B) within the list no (II) attached to the Council of Ministers Decision no. 2007/13033 has been seen appropriate provided that they are claimed within that year as of the taxation periods.

Goods listed in the lines 28 and 29 are provided within the attachment of our circular.

Our explanations provided above include general information on the issue. No responsibility can be claimed against    
EY and/or  Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.


Best Regards,
Kuzey YMM ve Bağımsız Denetim  A.Ş.