Transactions to be invoiced at the time of delivery and sectors to be included in scope of guarantee application have been established.

Explanations regarding amendments made in Tax Procedure Law through Law numbered 7318 have been made and principles and procedures regarding implementation have been established in Serial No. 531 General Communique on Tax Procedure Law published on Official Gazette dated September 2, 2021. In this framework, invoice shall be issued at the time of delivery:

- Except for bunker fuel deliveries,

a) Fuel and LPG deliveries between those carrying out activities subject to license in scope of Petroleum Market Law numbered 5015 and Law numbered 5307 (such as refinery owner, distributor, vendor etc.).

b) fuel and LPG deliveries made in the location desired by the client other than fuel oil and LPG auto gas dealer or station through transporting with tankers or special transportation vehicles

(at locations such as factory, work site, transportation fleet enterprises etc.) This implementation shall enter into force on January 1, 2022.

- In scope of Law numbered 5015, those having distributor, mineral oil or dealer license (except for bunker fuel dealer exclusively) and in scope of law numbered 5307, those having distributor or LPG auto gas dealer license are covered under guarantee implementation. In addition, private labels and signs evaluated according to principles and procedures included in Product Monitoring System (ÜİS) General Communique and requested regarding products having the obligation to use private label and signs shall be granted in return for guarantee.

Provisions of the Communique regarding guarantee implementation have entered into force as of publication date (September 2, 2021).