Statements issued concerning the documents to be required for implementation of roaming exemption.

Pursuant to the Communique series no.11 published in the Official Gazette dated 15 February 2017, the sentences provided below have been added to the end of the first paragraph of the section titled as "II/A-3.3. Certification of the Exemption" in the VAT General Communique:

"In case this document could not be obtained, the invoice copy given in the related country certifying that the roaming service is not subject to VAT would compensate for that document. However, although it is certified in that way, in the circumstance that the non-existence of mutuality in the concerning country is detected, VAT not calculated before as well as the penalty and the interests regarding this amount would be demanded from the taxpayer."

Accordingly, in case the document aimed at certifying mutuality with the concerning country could not be obtained from the official authorities by the customer abroad, an invoice copy disclosing that VAT is not applied on the roaming service supplied in the concerning country to the taxpayer operating within the scope of exemption could be submitted instead of that document. However, in the circumstance that the non-existence of mutuality in the concerning country is detected, VAT that is not calculated before as well as the penalty and the interests regarding to this would be demanded from the taxpayer.

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.


Best Regards,
Kuzey YMM ve Bağımsız Denetim  A.Ş.