Number: 71
Date: 30/07/2021

Title:

Period of VAT rate reductions applied for certain services has been extended until Thursday, September 30, 2021.

To be applicable until December 31, 2020 (including this date) according to Presidency Decree No.2812 (OG:31.07.2020), VAT rate was reduced to 8% for certain services and 1% for several services and period of such implementation was extended several times.

According to Presidency Decree numbered 4312 published on Official Gazette dated Friday, July 30, 2021, implementation period of such rate reductions has been extended until Thursday, September 30, 2021.

The Decree shall enter into force on August 1, 2021.

List of services which have reduced rate of VAT applicable until Thursday, September 30, 2021 is called to your attention attached to 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.
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