Services provided during the operational period of healthcare facilities built with the public-private partnership model included in the scope of VAT withholding.

Through the Communique series no. 30 published in the Official Gazette dated 4 February 2020; section titled "Withholding Implementation in Services provided during the Operation Period Regarding Health Facilities Constructed with the Public-Private Partnership Model" has been added to the VAT General Implementation Communique.

Within the scope of the Law No. 6428, for the refund requests arising from withholding implementation and withholding rates to be applied to the services received during the operation period for the health facilities built with the public-private cooperation model, the transaction types corresponding to these services in the table within the Communique will be taken into account.

The provisions of the Communique about withholding will enter into force on 1 March 2020.