Certain amendments have been made on VAT General Application Communique primarily in terms of VAT application regarding partial withholding and financing expense limitation.

According to Serial No. 36 General Communique on VAT, published on Official Gazette dated June 3, 2021 and including amendments on VAT General Application Communique, the following regulations have been amended:

- No withholding shall be applied by SSI in terms of health services rendered through issuing invoices to Social Security Institution (SSI) by health service provided and amendments made towards those responsible for applying withholding related to value added tax withholding application (Effective Date: July 1, 2021),

- Re-determination of threshold regarding partial withholding application which is TL 1.000 as TL 2.000 (Effective Date: July 1, 2021),

- The method to carry out processes regarding the adjustments which may be made on transactions which are applied withholding by buyers which are not VAT taxpayers except for public administrations in scope of general budget (Effective date: June 3, 2021),

- Transiting to the application to obtain compliance notification from Turkish Revenue Administration stating that goods and services and institutions covered under article 13/f of the Law are in scope of exemption in order to prevent problems encountered in terms of refund requests of taxpayers providing good delivery and services to institutions and contractors listed under article 13/f of the Law. July 1, 2021),

- The scope of exemption included under Article 13/n of VAT Law covers coloring and function book deliveries having a international standard book number (ISBN) (Effective Date: June 3, 2021),

- Immovable investment funds and immovable investment partnerships carrying out activities in scope of Law numbered 6362 are deemed as taxpayers carrying our trade of immovables regardless of authorization certificate in scope of Regulation on Trade of Immovables in terms of application of special tax base regarding immovable trade (Effective Date: June 3, 2021),

- Article 30/d of Value Added tax shall not be applied due to VAT incurred related to amounts having financing expense limitation in scope of subparagraph (i) of paragraph one of article 11 of Corporate Tax Law and subparagraph 9 of paragraph one of article 41 of Income Tax Law (Effective Date: June 3, 2021),

- Taxpayers having refund right in terms of multiple subjects within the same taxation period may use refund right for certain subjects while they may not use refund right for certain subjects. (Effective Date: June 3, 2021)