According article 1 of Law numbered 7431, published on Official Gazette dated January 13, 2023, good deliveries and service performances to be made due to matches to UEFA, participant football clubs and non-resident taxpayers assigned in the organization and deliveries of goods and performance of services to be made by them due to matches are exempted from VAT (full exemption). According to article 6 of Law numbered 7431, the above-mentioned unions, clubs and institutions have been exempted from income and corporate tax due to the earnings and revenues they have obtained in Turkey in relation to the aforementioned competition being played in Turkey. These provisions has entered into force as of the publication date of the Law (January 13, 2023). |