Number: 46
Date: 25/03/2019

Title:

VAT General Implementation Communique amended in line with the latest legal arrangements

VAT General Communique series no.25 published in the Official Gazette dated 23 March 2019 contains amendments to the VAT General Implementation Communique within the context of the latest legal arrangements.

Accordingly, detailed statements have been made on the matters indicated below through the aforementioned Communique;

  • VAT exemption on printed books and periodicals (effective from 22 Feb 2019),
  • VAT refund in construction businesses for the investments performed within the scope of investment incentive certificate in manufacturing industry (effective from 23 March 2019),
  • VAT exemption on final football matches in Turkey (effective from 30 Jan 2019),
  • Revenue based taxation (effective from 1 March 2019).   

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.
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