{"id":6289,"date":"2025-03-07T18:52:49","date_gmt":"2025-03-07T18:52:49","guid":{"rendered":"https:\/\/www.cbhukuk.com\/?page_id=6289"},"modified":"2026-03-16T19:32:46","modified_gmt":"2026-03-16T19:32:46","slug":"vat-in-turkey","status":"publish","type":"page","link":"https:\/\/www.cbhukuk.com\/en\/vat-in-turkey\/","title":{"rendered":"VAT In Turkey"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\"><style>\n  \/* Main Container *\/\n  .vat-calc-horizontal-en {\n    background-color: #ffffff;\n    border: 2px solid #8b3516; \/* Brick Red Border *\/\n    border-radius: 10px;\n    padding: 25px;\n    max-width: 900px; \n    box-shadow: 0 5px 15px rgba(0,0,0,0.05);\n    font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\n    margin: 20px auto;\n  }\n\n  .vat-calc-horizontal-en h3 {\n    text-align: center;\n    color: #8b3516;\n    margin-top: 0;\n    margin-bottom: 25px;\n    font-size: 1.5rem;\n    border-bottom: 1px solid #eee;\n    padding-bottom: 15px;\n  }\n\n  \/* --- HORIZONTAL GRID SYSTEM --- *\/\n  .vat-grid-container {\n    grid-template-columns: 2fr 1fr 1fr; \/* Operation column is wider *\/\n    display: grid;\n    gap: 20px;\n    margin-bottom: 20px;\n  }\n\n  .form-group {\n    display: flex;\n    flex-direction: column;\n  }\n\n  .form-group label {\n    display: block;\n    margin-bottom: 8px;\n    color: #333;\n    font-weight: 600;\n    font-size: 0.95rem;\n  }\n  \n  .required-star {\n    color: #d32f2f;\n    font-weight: bold;\n  }\n\n  .form-group input, .form-group select {\n    width: 100%;\n    padding: 12px;\n    border: 1px solid #ccc;\n    border-radius: 6px;\n    font-size: 1rem;\n    box-sizing: border-box;\n    background-color: #fcfcfc;\n    color: #333;\n  }\n\n  .form-group input:focus, .form-group select:focus {\n    border-color: #8b3516;\n    outline: none;\n    background-color: #fff;\n    box-shadow: 0 0 0 3px rgba(139, 53, 22, 0.1);\n  }\n\n  \/* NEW: OPERATION LIST STYLE *\/\n  .vat-operation-list {\n      display: flex;\n      flex-direction: column;\n      gap: 5px; \n  }\n\n  .vat-operation-item {\n      padding: 8px 10px;\n      border: 1px solid #ccc;\n      border-radius: 4px;\n      cursor: pointer;\n      font-size: 0.9rem;\n      background-color: #fcfcfc;\n      transition: background-color 0.2s, border-color 0.2s;\n      min-height: 44px; \n      display: flex;\n      align-items: center;\n  }\n\n  .vat-operation-item:hover {\n      background-color: #f5f5f5;\n  }\n\n  .vat-operation-item.active {\n      background-color: #8b3516; \n      color: white;\n      border-color: #8b3516;\n      font-weight: 600;\n  }\n  \/* END: OPERATION LIST STYLE *\/\n\n\n  \/* VAT Rate Buttons *\/\n  .vat-rate-buttons {\n    display: flex;\n    gap: 10px;\n    padding: 15px 0;\n    margin-bottom: 20px;\n    border-bottom: 1px solid #eee;\n  }\n  \n  .vat-rate-btn {\n    flex-grow: 1;\n    padding: 8px 10px;\n    background-color: #f0f0f0;\n    color: #8b3516;\n    border: 1px solid #ddd;\n    border-radius: 4px;\n    font-size: 0.9rem;\n    cursor: pointer;\n    transition: background 0.2s, border-color 0.2s;\n  }\n  \n  .vat-rate-btn:hover { background-color: #e0e0e0; }\n  \n  .vat-rate-btn.active {\n    background-color: #8b3516;\n    color: white;\n    border-color: #8b3516;\n    font-weight: bold;\n  }\n  \n  \/* Button Group *\/\n  .btn-group {\n    display: flex;\n    gap: 15px;\n    padding-top: 5px;\n  }\n\n  .calc-btn {\n    flex: 3;\n    padding: 14px;\n    background-color: #8b3516;\n    color: white;\n    border: none;\n    border-radius: 6px;\n    font-size: 1.1rem;\n    cursor: pointer;\n    font-weight: bold;\n    transition: opacity 0.3s;\n    text-transform: uppercase;\n    letter-spacing: 0.5px;\n  }\n  \n  .reset-btn {\n    flex: 1;\n    padding: 14px;\n    background-color: #f0f0f0;\n    color: #555;\n    border: 1px solid #ddd;\n    border-radius: 6px;\n    font-size: 1rem;\n    cursor: pointer;\n    transition: background 0.3s;\n    text-transform: uppercase;\n    font-weight: bold;\n  }\n\n  .calc-btn:hover { opacity: 0.9; }\n  .reset-btn:hover { background-color: #e0e0e0; color: #333; }\n\n  \/* Result Area *\/\n  .result-box {\n    margin-top: 25px;\n    background-color: #fffaf8;\n    border-radius: 8px;\n    padding: 20px;\n    border: 2px dashed #8b3516;\n    display: none;\n  }\n\n  .result-row {\n    display: flex;\n    justify-content: space-between;\n    align-items: center;\n    margin-bottom: 10px;\n    font-size: 1rem;\n    color: #555;\n    border-bottom: 1px solid #eee;\n    padding-bottom: 8px;\n  }\n  \n  .result-row:last-child {\n    border-bottom: none;\n    margin-bottom: 0;\n    padding-bottom: 0;\n  }\n\n  .result-row.total {\n    font-weight: 800;\n    color: #8b3516;\n    font-size: 1.4rem;\n    margin-top: 15px;\n    border-top: 3px solid #eee;\n    padding-top: 15px;\n  }\n  \n  \/* --- MOBILE RESPONSIVENESS --- *\/\n  @media (max-width: 768px) {\n    .vat-grid-container {\n      grid-template-columns: 1fr;\n    }\n    .vat-rate-buttons {\n        display: grid;\n        grid-template-columns: repeat(3, 1fr); \n    }\n    .btn-group {\n        flex-direction: column;\n    }\n    .calc-btn, .reset-btn {\n        width: 100%;\n        flex: auto;\n    }\n  }\n<\/style>\n\n<div class=\"vat-calc-horizontal-en\">\n  <h3>VAT Calculation Tool<\/h3>\n  <p style=\"font-size: 0.85rem; color: #d32f2f; margin-top: -15px;\">* Required fields.<\/p>\n  \n  <div class=\"vat-grid-container\">\n    \n    <div class=\"form-group\">\n      <label>Operation <span class=\"required-star\">*<\/span><\/label>\n      <input type=\"hidden\" id=\"operationType_kdv_hidden_en\" value=\"1\"> \n      \n      <div class=\"vat-operation-list\">\n        <div class=\"vat-operation-item active\" data-value=\"1\" onclick=\"selectOperationEn(1, this)\">Calculate VAT Exclusive price from VAT Inclusive amount<\/div>\n        <div class=\"vat-operation-item\" data-value=\"2\" onclick=\"selectOperationEn(2, this)\">Calculate VAT Inclusive amount from VAT Exclusive price<\/div>\n        <div class=\"vat-operation-item\" data-value=\"3\" onclick=\"selectOperationEn(3, this)\">Find Tax Base (Matrah) from VAT amount only<\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"form-group\">\n      <label for=\"vatRate_kdv_en\">VAT Rate (%) <span class=\"required-star\">*<\/span><\/label>\n      <input type=\"number\" id=\"vatRate_kdv_en\" placeholder=\"Ex: 20\" step=\"0.01\">\n    <\/div>\n    \n    <div class=\"form-group\">\n      <label for=\"amount_kdv_en\" id=\"amountLabel_kdv_en\">VAT Inclusive Amount (TL) <span class=\"required-star\">*<\/span><\/label>\n      <input type=\"number\" id=\"amount_kdv_en\" placeholder=\"Ex: 2750.25\" step=\"0.01\">\n    <\/div>\n    \n  <\/div> <div class=\"vat-rate-buttons\">\n    <button class=\"vat-rate-btn\" onclick=\"setVatRateEn(1)\">1%<\/button>\n    <button class=\"vat-rate-btn\" onclick=\"setVatRateEn(8)\">8%<\/button>\n    <button class=\"vat-rate-btn\" onclick=\"setVatRateEn(10)\">10%<\/button>\n    <button class=\"vat-rate-btn\" onclick=\"setVatRateEn(18)\">18%<\/button>\n    <button class=\"vat-rate-btn\" onclick=\"setVatRateEn(20)\">20%<\/button>\n    <button class=\"vat-rate-btn\" onclick=\"clearVatRateEn()\">Other %<\/button>\n  <\/div>\n\n  <div class=\"btn-group\">\n    <button class=\"calc-btn\" onclick=\"calculateVatEn()\">CALCULATE<\/button>\n    <button class=\"reset-btn\" onclick=\"resetVatFormEn()\">RESET<\/button>\n  <\/div>\n\n  <div class=\"result-box\" id=\"resultBox_kdv_en\">\n    <div class=\"result-row\">\n      <span>Tax Base (VAT Exclusive Amount):<\/span>\n      <span id=\"resNet_kdv_en\">0 \u20ba<\/span>\n    <\/div>\n    <div class=\"result-row\">\n      <span>Calculated VAT Amount (%<span id=\"resRate_kdv_en\">0<\/span>):<\/span>\n      <span id=\"resVatAmount_kdv_en\">0 \u20ba<\/span>\n    <\/div>\n    <div class=\"result-row total\">\n      <span>Total VAT Inclusive Amount:<\/span>\n      <span id=\"resGross_kdv_en\">0 \u20ba<\/span>\n    <\/div>\n  <\/div>\n<\/div>\n\n<script>\n  \/\/ Currency Formatter (using Turkish format for TL)\n  const formatterVatEn = new Intl.NumberFormat('tr-TR', {\n    style: 'currency',\n    currency: 'TRY',\n    minimumFractionDigits: 2\n  });\n\n  \/\/ Initial setup: set the correct label on load\n  window.onload = function() {\n    updateAmountLabelEn();\n  }\n\n  \/\/ NEW: Function to manage the selection of the Operation Type\n  function selectOperationEn(value, element) {\n    document.getElementById('operationType_kdv_hidden_en').value = value;\n    \n    \/\/ Remove 'active' class from all items\n    document.querySelectorAll('.vat-operation-item').forEach(item => {\n      item.classList.remove('active');\n    });\n    \n    \/\/ Add 'active' class to the clicked element\n    element.classList.add('active');\n    \n    \/\/ Update the amount label based on the new selection\n    updateAmountLabelEn();\n  }\n\n\n  function updateAmountLabelEn() {\n    \/\/ Read the value from the hidden input\n    const operation = document.getElementById('operationType_kdv_hidden_en').value; \n    const label = document.getElementById('amountLabel_kdv_en');\n    const requiredSpan = '<span class=\"required-star\">*<\/span>';\n\n    if (operation === '1') {\n      label.innerHTML = 'VAT Inclusive Amount (TL) ' + requiredSpan;\n    } else if (operation === '2') {\n      label.innerHTML = 'VAT Exclusive Amount (TL) ' + requiredSpan;\n    } else if (operation === '3') {\n      label.innerHTML = 'VAT Amount Only (TL) ' + requiredSpan;\n    }\n  }\n\n  function setVatRateEn(rate) {\n    document.getElementById('vatRate_kdv_en').value = rate;\n    \/\/ Manage button active class\n    document.querySelectorAll('.vat-rate-btn').forEach(btn => btn.classList.remove('active'));\n    event.target.classList.add('active');\n  }\n\n  function clearVatRateEn() {\n     document.getElementById('vatRate_kdv_en').value = '';\n     document.querySelectorAll('.vat-rate-btn').forEach(btn => btn.classList.remove('active'));\n     event.target.classList.add('active');\n  }\n\n  function calculateVatEn() {\n    const operation = document.getElementById('operationType_kdv_hidden_en').value; \n    const ratePercent = parseFloat(document.getElementById('vatRate_kdv_en').value);\n    const amount = parseFloat(document.getElementById('amount_kdv_en').value);\n\n    \/\/ Error Check\n    if (isNaN(ratePercent) || ratePercent <= 0 || isNaN(amount) || amount <= 0) {\n      alert(\"Please fill in all fields and enter valid (> 0) values.\");\n      return;\n    }\n    \n    const rate = ratePercent \/ 100;\n    \n    let netAmount = 0; \n    let vatAmount = 0; \n    let grossAmount = 0; \n\n    \/\/ Calculations\n    if (operation === '1') { \/\/ VAT Inclusive -> VAT Exclusive (Net = Gross \/ (1 + Rate))\n      grossAmount = amount;\n      netAmount = grossAmount \/ (1 + rate);\n      vatAmount = grossAmount - netAmount;\n    } \n    else if (operation === '2') { \/\/ VAT Exclusive -> VAT Inclusive (VAT = Net * Rate)\n      netAmount = amount;\n      vatAmount = netAmount * rate;\n      grossAmount = netAmount + vatAmount;\n    } \n    else if (operation === '3') { \/\/ Find Tax Base from VAT amount (Net = VAT Amount \/ Rate)\n      vatAmount = amount;\n      netAmount = vatAmount \/ rate;\n      grossAmount = netAmount + vatAmount;\n    }\n\n    \/\/ Display Results\n    document.getElementById('resNet_kdv_en').innerText = formatterVatEn.format(netAmount);\n    document.getElementById('resVatAmount_kdv_en').innerText = formatterVatEn.format(vatAmount);\n    document.getElementById('resRate_kdv_en').innerText = ratePercent.toFixed(2);\n    document.getElementById('resGross_kdv_en').innerText = formatterVatEn.format(grossAmount);\n\n    document.getElementById('resultBox_kdv_en').style.display = 'block';\n    document.getElementById('resultBox_kdv_en').scrollIntoView({ behavior: 'smooth', block: 'nearest' });\n  }\n\n  function resetVatFormEn() {\n    \/\/ Reset operation to default (1) and set active class\n    document.getElementById('operationType_kdv_hidden_en').value = '1';\n    document.querySelectorAll('.vat-operation-item').forEach(btn => btn.classList.remove('active'));\n    document.querySelector('.vat-operation-item[data-value=\"1\"]').classList.add('active');\n\n    document.getElementById('vatRate_kdv_en').value = '';\n    document.getElementById('amount_kdv_en').value = '';\n    \n    document.getElementById('resultBox_kdv_en').style.display = 'none';\n    \n    updateAmountLabelEn();\n    \/\/ Clear VAT rate button active class\n    document.querySelectorAll('.vat-rate-btn').forEach(btn => btn.classList.remove('active'));\n  }\n<\/script><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p data-path-to-node=\"3\"><strong>LEGAL DISCLAIMER:<\/strong> The information contained in the <b>VAT Calculation Program<\/b> is for <b>general informational purposes only<\/b> and is not intended to constitute legal advice or professional service by C&amp;B Law Firm. The accuracy of this information is <b>not guaranteed<\/b>, and you are advised to consult with a competent legal professional before making any decisions that may affect your business, financial status, or legal proceedings. C&amp;B Law Firm is <b>not responsible<\/b> for any damages or losses that may arise from the use of these calculations by third parties.<\/p>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"wpb_text_column us_custom_432d3f53\"><div class=\"wpb_wrapper\"><h1>WHAT IS VALUE ADDED TAX (VAT) IN TURKEY?<\/h1>\n<p><strong>Value Added Tax (VAT)<\/strong> is an indirect tax levied on the added value created during the production and sale processes of goods and services in Turkey. Regulated under the Value Added Tax Law No. 3065, this tax came into effect in 1985 and is one of <strong>the primary consumption taxes in Turkey.<\/strong><\/p>\n<p><strong>VAT in Turkey<\/strong> is calculated at each stage where goods or services change hands, creating a tax burden that is ultimately passed on to the final consumer. Sellers calculate <strong>the VAT amount in Turkey<\/strong> during sales transactions, collect it from buyers, and declare and pay it to the tax office at regular intervals.<\/p>\n<p>In this context, <strong>Value Added Tax in Turkey<\/strong> can be defined as a system that taxes the value increase occurring throughout the production, distribution, and consumption chain of goods and services. <strong>The primary purpose of VAT in Turkey<\/strong> is to increase the government&#8217;s indirect tax revenues, finance public expenditures, and <strong>control the informal economy.<\/strong><\/p>\n<h2>WHO PAYS VALUE ADDED TAX IN TURKEY?<\/h2>\n<p><strong>Value Added Tax in Turkey<\/strong> is paid by the final consumer. However, sellers act as intermediaries in <strong>calculating and paying VAT in Turkey.<\/strong> The responsibility for VAT lies with the seller, meaning the seller <strong>determines the VAT amount<\/strong> when offering goods or services for sale and reflects it on the consumer. Therefore, the consumer ultimately pays the <strong>VAT in Turkey<\/strong>, which is included in the product or service price.<\/p>\n<p>The business that offers the product or service to the consumer collects the <strong>VAT in Turkey<\/strong> and remits it to the government. However, sellers can deduct the VAT they have paid on their own purchases of goods and services. This system ensures that businesses <strong>are taxed only on the value they add.<\/strong><\/p>\n<p><strong>VAT rates in Turkey<\/strong> vary depending on the type of goods or services sold. In Turkey, <strong>the general VAT rate is 20%<\/strong>, but lower rates apply to certain products and services. For example, <strong>a 1% VAT rate<\/strong> applies to essential food items, while a <strong>10% VAT rate<\/strong> applies to sectors such as restaurants and hotel services. On the other hand, <strong>the 20% rate is the most commonly<\/strong> applied rate for general commercial and industrial products.<\/p>\n<p>Although sellers play a crucial role in <strong>calculating VAT in Turkey<\/strong>, the ultimate tax burden falls on the individuals who consume the goods or services. It is important to note that individuals residing abroad or those <a href=\"https:\/\/www.cbhukuk.com\/en\/tax-on-foreign-income-in-turkey\/\"><strong>residing in Turkey but receiving their salaries from abroad<\/strong><\/a> are also subject to VAT on their expenses made in Turkey.<\/p>\n<h2>WHAT IS THE VAT BASE IN TURKEY?<\/h2>\n<p><strong>The Value Added Tax (VAT) base<\/strong> refers to the taxable amount used to <strong>calculate VAT in Turkey.<\/strong> It is the amount obtained by separating the VAT from the total sales price of a good or service.<\/p>\n<p>Businesses determine <strong>the amount of VAT they have calculated on their sales<\/strong> and the tax they need to pay by deducting the VAT from the total sales amount. <strong>To calculate the VAT base in Turkey<\/strong>, the applicable VAT rate and tax amount for the relevant good or service must be known. However, when calculating the VAT base, <strong>Special Consumption Tax (\u00d6TV)<\/strong> is not included in the calculation.<\/p>\n<p>Accurately <strong>determining the VAT in Turkey<\/strong> is crucial for businesses to maintain proper income and expense tracking and to correctly calculate their <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/tax-liability-responsibility-in-companies-in-turkey\/\">tax obligations<\/a>.<\/strong><\/p>\n<h2><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6266\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-800x256.jpg\" alt=\"vat calculation in Turkey\" width=\"800\" height=\"256\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-800x256.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-300x96.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-1024x328.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-100x32.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-90x29.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi-120x38.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-beyannamesi.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/h2>\n<h2>HOW TO CALCULATE THE VAT BASE IN TURKEY?<\/h2>\n<p>Businesses determine <strong>the amount of Value Added Tax (VAT)<\/strong> they need to pay by calculating their sales revenue excluding VAT. To do this, specific VAT base calculation formulas are used. <strong>The VAT base<\/strong> is the amount obtained by subtracting VAT from the total sales price of a product or service.<\/p>\n<p>The fundamental formulas used in <strong>VAT base calculations<\/strong> are as follows:<\/p>\n<ul>\n<li><strong>VAT-exclusive amount (Base) calculation: <\/strong>Base = VAT Amount \/ VAT Rate \u00d7 100<\/li>\n<li><strong>VAT-inclusive total calculation: <\/strong>VAT-Inclusive Total = Base + VAT Amount<\/li>\n<li><strong>Alternative Base Calculation: <\/strong>Base = VAT Amount \/ (VAT Rate \/ 100)<\/li>\n<\/ul>\n<p>For example, if a 20% VAT rate applies to a product and the VAT paid is 40 TL, the base is calculated as follows:<\/p>\n<p><strong>Base = 40 \/ (20 \/ 100) = 200 TL<\/strong><\/p>\n<p>In this case, <strong>the VAT-exclusive sales price (base) of the product<\/strong> is determined as 200 TL. This calculation is essential for businesses to fulfill their <strong>VAT payment obligations<\/strong> correctly.<\/p>\n<h2>HOW IS VALUE ADDED TAX (VAT) CALCULATED IN TURKEY?<\/h2>\n<p>In its simplest form, value added can be defined as <strong>\u201cthe price of goods\/services sold \u2013 the price of goods\/services purchased.\u201d<\/strong> The VAT rate in Turkey varies depending on the sector. In Turkey, <strong>the main VAT rates are 1%, 10%, and 20%.<\/strong> The most commonly applied rate is 20%, while a 10% rate applies in the service sector, such as restaurants and hotels, except for certain exemptions.<\/p>\n<p>Two different methods can be used for <strong>VAT calculation in Turkey.<\/strong><\/p>\n<ul>\n<li>\n<h3><strong>VAT-Inclusive Calculation Formula:<\/strong><\/h3>\n<\/li>\n<\/ul>\n<p><strong>Net amount \u00d7 (1 + VAT rate)<\/strong><\/p>\n<p>For example, if the net price of a product is 1,000 TL and the VAT rate is 20%, the VAT-inclusive price is calculated as follows:<\/p>\n<p><strong>1,000 \u00d7 (1 + 0.20) = 1,000 \u00d7 1.20 = 1,200 TL<\/strong><\/p>\n<p>This calculation is used to determine the total price, including VAT, based on the VAT-exclusive price.<\/p>\n<ul>\n<li>\n<h3><strong>VAT-Exclusive Calculation Formula:<\/strong><\/h3>\n<\/li>\n<\/ul>\n<p><strong>Gross amount \/ (1 + VAT rate)<\/strong><\/p>\n<p>Using the same example, if the gross (VAT-inclusive) price is 1,200 TL and the VAT rate is 20%, the net price excluding VAT is calculated as follows:<\/p>\n<p><strong>1,200 \/ (1 + 0.20) = 1,200 \/ 1.20 = 1,000 TL<\/strong><\/p>\n<p>This formula helps determine the <strong>VAT-exclusive price from the VAT-inclusive amount. <\/strong>It is recommended to use the <a href=\"https:\/\/www.cbhukuk.com\/kdv-hesaplama-araci\/\"><strong>VAT calculation tool<\/strong><\/a> to calculate VAT in Turkey.<\/p>\n<h2>WHICH TRANSACTIONS ARE SUBJECT TO VALUE ADDED TAX IN TURKEY?<\/h2>\n<p><strong>Value Added Tax (VAT) in Turkey<\/strong> applies to a wide range of transactions in the production, sale, and consumption of goods and services. Under the Value Added Tax Law No. 3065, transactions subject to <strong>VAT in Turkey<\/strong> include:<\/p>\n<ul>\n<li>Delivery of goods and services within the scope of commercial, industrial, agricultural, and professional activities<\/li>\n<li>Rental of movable and immovable properties, as well as rights<\/li>\n<li>Importation of all kinds of goods and services<\/li>\n<li>Communication services<\/li>\n<li>Activities related to games of chance<\/li>\n<li>Transportation of petroleum and gas through pipelines<\/li>\n<li>Concerts and performances by professional artists<\/li>\n<li>Matches and competitions involving professional athletes<\/li>\n<li>Sales transactions carried out in customs warehouses<\/li>\n<li>Sales made through auctions<\/li>\n<\/ul>\n<p>These transactions fall under the <strong>VAT system in Turkey<\/strong>, ensuring that tax is collected at the stage when the relevant goods or services reach the final buyer.<\/p>\n<h2>WHAT ARE THE VAT RATES IN TURKEY?<\/h2>\n<p>In Turkey, <strong>Value Added Tax (VAT) rates in Turkey<\/strong> vary depending on the type of goods and services.<\/p>\n<p>The most commonly applied <strong>VAT rate in Turkey is 20%<\/strong>, while certain goods and services are subject to <strong>lower rates of 1% and 10%.<\/strong> Reduced rates are applied to specific product and service groups in line with economic and social policies.<\/p>\n<h3><strong>1) Goods and Services Subject to 1% VAT in Turkey:<\/strong><\/h3>\n<p>The 1% VAT rate primarily applies to <strong>essential food products.<\/strong> The following items are subject to a 1% VAT rate:<\/p>\n<ul>\n<li>Grains, legumes, and certain agricultural products with high export potential<\/li>\n<li>Lentils, rice, bulgur, dried beans, kidney beans, broad beans, chickpeas<\/li>\n<li>Other basic food products: water, tea, sugar, oil, meat, milk, etc.<\/li>\n<li>Vegetables and fruits: potatoes, onions, garlic, etc.<\/li>\n<li>Olives and olive oil<\/li>\n<li>Used passenger cars and tractors<\/li>\n<li>Certain residential properties with a net area not exceeding 150 m\u00b2<\/li>\n<li>Some machinery and equipment used in manufacturing<\/li>\n<\/ul>\n<h3><strong>2) Goods and Services Subject to 10% VAT in Turkey:<\/strong><\/h3>\n<p>Following recent adjustments, some goods and services that were previously subject to an 8% VAT rate are <strong>now taxed at 10%<\/strong>. These include:<\/p>\n<ul>\n<li><strong>Clothing and accessories:<\/strong> shoes, slippers, boots, and similar items<\/li>\n<li><strong>Bags and luggage:<\/strong> handbags, suitcases, and related products<\/li>\n<li><strong>Textile and leather goods:<\/strong> textiles, ready-to-wear clothing, leather products, and shoe uppers<\/li>\n<li><strong>Publications and stationery:<\/strong> books, lead pencils, colored pencils, watercolors, pastels, school notebooks, erasers, sharpeners, and rulers<\/li>\n<li><strong>Food and beverage services:<\/strong> coffeehouses, tea gardens, tea houses, cafes, pastry shops, restaurants (including takeaway services), and similar establishments, excluding alcoholic beverages<\/li>\n<li>Private education, courses, transportation, and dormitory services<\/li>\n<li>Healthcare services for humans, animals, and plants, as well as medicines and medical devices<\/li>\n<li>Cinema, theater, opera, ballet, and museum entrance fees<\/li>\n<li>Catering and accommodation services<\/li>\n<li>Agricultural tools and equipment, certain professional equipment, and furniture<\/li>\n<\/ul>\n<h3><strong>3) Goods and Services Subject to 20% VAT in Turkey:<\/strong><\/h3>\n<p>Certain essential and durable consumer goods fall under the <strong>highest VAT bracket of 20%.<\/strong> The main products subject to this VAT rate include:<\/p>\n<ul>\n<li><strong>Cleaning and hygiene products:<\/strong> soap, shampoo, detergent, disinfectants, wet wipes (whether soaked with soap, detergent, or solution), toilet paper, paper towels, tissue paper, and napkins<\/li>\n<li><strong>Tobacco and alcoholic products:<\/strong> cigarettes and alcoholic beverages<\/li>\n<li><strong>Durable consumer goods:<\/strong> automobiles, furniture, and household appliances<\/li>\n<\/ul>\n<p>These products are subject to <strong>the highest VAT rate in Turkey<\/strong> due to their consumption characteristics and tax policies.<\/p>\n<p><strong>The Revenue Administration<\/strong> periodically updates lists determining which goods and services qualify for reduced <strong>VAT rates in Turkey<\/strong>. Any goods and services not included in these lists are subject to the standard <strong>VAT rate of 20%.<\/strong> Up-to-date VAT rates in Turkey and regulations can be found on the <strong><a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noopener\">official website of the Revenue Administration<\/a>.<\/strong><\/p>\n<h2><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6262\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-800x248.jpg\" alt=\"value added tax in Turkey\" width=\"800\" height=\"248\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-800x248.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-300x93.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-1024x317.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-100x31.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-90x28.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari-120x37.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-oranlari.jpg 1800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/h2>\n<h2>WHAT IS A VAT RETURN IN TURKEY?<\/h2>\n<p><strong>A Value Added Tax (VAT) return<\/strong> is a tax declaration submitted to the tax authorities, reporting the VAT amounts calculated on the sale of goods and services. While <strong>VAT returns in Turkey<\/strong> are typically filed on a monthly basis, certain small businesses may submit them quarterly.<\/p>\n<p><strong>The VAT return in Turkey<\/strong> must be submitted to the relevant tax office by the <strong>28th day<\/strong> of the following month after the relevant period ends. <strong>The tax payment deadline<\/strong> coincides with the return submission deadline.<\/p>\n<p><strong>Errors in VAT calculations in Turkey<\/strong> and declarations can lead to significant time and financial burdens for businesses, <strong>as well as tax penalties.<\/strong> Therefore, ensuring accurate <strong>VAT calculations in Turkey<\/strong> and properly submitting tax returns is crucial, and seeking assistance from <a href=\"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/\"><strong>a tax lawyer in Turkey<\/strong><\/a> is recommended.<\/p>\n<h2>WHEN SHOULD VAT RETURNS BE SUBMITTED IN TURKEY?<\/h2>\n<p><strong>VAT returns in Turkey<\/strong> are typically prepared by a company\u2019s financial advisor. The deadlines for submitting VAT returns are as follows:<\/p>\n<ul>\n<li><strong>Monthly VAT return:<\/strong> Must be submitted by 11:59 PM on the 28th day of the following month.<\/li>\n<li><strong>Quarterly VAT return:<\/strong> Must be submitted by 11:59 PM on the 28th day of the month following the three-month period.<\/li>\n<li><strong>VAT return under tax withholding responsibility:<\/strong> Must be submitted by the 21st day of the following month (previously the 24th). Payment must be made by the 23rd day (previously the 26th). These changes took effect on January 1, 2024.<\/li>\n<\/ul>\n<p>Even if no VAT payment is due, <strong>the VAT return must still be submitted<\/strong>, and the applicable stamp tax must be paid.<\/p>\n<h2>VAT REGULATIONS FOR INVOICES RELATED TO SERVICES FROM ABROAD<\/h2>\n<p>When services are imported into Turkey, <strong>VAT liability arises if the service is used in Turkey<\/strong> and is not subject to a VAT exemption. In such cases, the obligation<strong> to pay VAT in Turkey<\/strong> falls on the recipient of the service, as per legal provisions.<\/p>\n<p>Turkish residents and companies incorporated under <a href=\"https:\/\/www.cbhukuk.com\/en\/corporate-law-in-turkey\/\"><strong>Turkish corporate law<\/strong><\/a> must assume <strong>VAT liability when purchasing services from foreign entities<\/strong> with no residence, business premises, or headquarters in Turkey. In such cases, the applicable VAT amount must be declared and paid via the <strong>Reverse Charge VAT Return (Form No. 2)<\/strong>.<\/p>\n<p><strong>For VAT liability to arise, the following conditions must be met:<\/strong><\/p>\n<ul>\n<li>The service provider must be a foreign entity.<\/li>\n<li>The recipient must be a resident individual or a legal entity established in Turkey.<\/li>\n<li>The service must not be exempt from VAT in Turkey.<\/li>\n<li>The service must be used in Turkey.<\/li>\n<\/ul>\n<p>If a service is <strong>purchased from a foreign entity<\/strong> and used <strong>outside Turkey<\/strong>, no VAT liability arises. Given the complexity of VAT obligations, <a href=\"https:\/\/www.cbhukuk.com\/en\/online-legal-services\/\"><strong>consulting<\/strong> <strong>an attorney<\/strong><\/a> is advisable to avoid potential tax penalties.<\/p>\n<h2 data-start=\"0\" data-end=\"48\"><strong data-start=\"0\" data-end=\"46\">VAT EXEMPTION AND VAT REDUCTION CONDITIONS IN TURKEY<\/strong><\/h2>\n<p data-start=\"50\" data-end=\"649\">Any individual or entity residing in Turkey is required to declare and pay the VAT on imported services via the <strong>VAT Return No. 2 as a responsible taxpayer.<\/strong> The VAT incurred on service imports can be deducted by the VAT taxpayer importing the service, provided there are no legal restrictions. Additionally, <strong>payments made abroad for such services are subject to withholding tax<\/strong> at the rates specified under Article 30 of the Corporate Tax Law (KVK). This withholding tax is calculated on the gross payment amounts and must be declared and paid via <strong>the withholding tax return<\/strong> in the following month.<\/p>\n<p data-start=\"651\" data-end=\"910\">According to the <strong>Value Added Tax (VAT) Law No. 3065<\/strong>, individuals and entities engaged in activities such as the supply of goods and services, imports, customs or transit procedures, auction sales, and organizing games of chance are considered VAT taxpayers.<\/p>\n<p data-start=\"912\" data-end=\"1138\">However, certain exceptional situations specified in <strong>Articles 11 to 17 of the same law justify VAT exemption.<\/strong> These exemptions, known as VAT exemptions, are applied in two forms: <strong>full VAT exemption and partial VAT exemption.<\/strong><\/p>\n<p data-start=\"1140\" data-end=\"1517\">Company owners liable for <strong>VAT in Turkey<\/strong> can benefit from these exemptions by obtaining a <strong>VAT reduction or avoiding full payment.<\/strong> Therefore, questions such as what <strong>VAT exemption in Turkey<\/strong> is and what its conditions are are frequently researched. Topics like who is exempt from VAT in Turkey, how to obtain a VAT exemption certificate, and which <strong>VAT exemption codes<\/strong> should be used on invoices are essential.<\/p>\n<ul>\n<li data-start=\"1519\" data-end=\"1560\">\n<h3>WHO CAN BENEFIT FROM VAT EXEMPTION IN TURKEY?<\/h3>\n<\/li>\n<\/ul>\n<p data-start=\"1561\" data-end=\"1721\">Individuals and entities eligible for <strong>VAT exemption in Turkey<\/strong> are those engaged in specific activities and meeting the exceptional conditions stipulated in the VAT Law.<\/p>\n<ol>\n<li data-start=\"1723\" data-end=\"2241\"><strong data-start=\"1723\" data-end=\"1752\">VAT Exemption in Exports:<\/strong> All activities related to the export of goods and services, as well as services provided to foreign customers, services offered under roaming agreements, and contract manufacturing services for customers in free zones, are subject to <strong>VAT exemption in Turkey.<\/strong> The sale of goods purchased by non-resident travelers and taken abroad, goods and services acquired by transportation companies not based in Turkey, and cinematographic works purchased by foreign producers also qualify for <strong>VAT exemption in Turkey.<\/strong><\/li>\n<li data-start=\"2243\" data-end=\"2759\"><strong data-start=\"2243\" data-end=\"2325\">Exemptions for Vehicles, Oil Exploration, and Incentive-Certified Investments:<\/strong> Leasing, operating, repairing, and maintaining maritime, air, and railway transport vehicles are <strong>exempt from VAT in Turkey.<\/strong> Additionally, the supply of goods and services for oil exploration and extraction, as well as pipeline transportation, falls within this scope. Machinery and equipment purchases by taxpayers holding an investment incentive certificate and activities such as the construction of ports and airports <strong>are also VAT-exempt.<\/strong><\/li>\n<li data-start=\"2761\" data-end=\"2927\"><strong data-start=\"2761\" data-end=\"2790\">Transportation Exemption:<\/strong> Transit transportation activities between foreign countries and Turkey are <strong>VAT-exempt<\/strong> if carried out by companies not based in Turkey.<\/li>\n<li data-start=\"2929\" data-end=\"3105\"><strong data-start=\"2929\" data-end=\"2955\">Diplomatic Exemptions:<\/strong> On a reciprocal basis, the supply of goods and services to foreign diplomatic missions in Turkey and their diplomatic personnel is exempt from <strong>VAT in Turkey.<\/strong><\/li>\n<li data-start=\"3107\" data-end=\"3281\"><strong data-start=\"3107\" data-end=\"3128\">Import Exemption:<\/strong> The import of tax-exempt goods and services, bonded warehouse regimes under the Customs Law, and free zone applications also fall under <strong>VAT exemption in Turkey.<\/strong><\/li>\n<li data-start=\"3283\" data-end=\"3458\"><strong data-start=\"3283\" data-end=\"3313\">Social Purpose Exemptions:<\/strong> Services acquired by government institutions and foundations for cultural, scientific, artistic, and sports-related activities are VAT-exempt.<\/li>\n<li data-start=\"3460\" data-end=\"3685\"><strong data-start=\"3460\" data-end=\"3489\">Simplified VAT Exemption:<\/strong> Deliveries and services provided by tradesmen who are not subject to income tax obligations under the Income Tax Law and whose earnings are determined on a simplified basis are <strong>exempt from VAT.<\/strong><\/li>\n<\/ol>\n<p data-start=\"3687\" data-end=\"3765\" data-is-last-node=\"\" data-is-only-node=\"\">For detailed information, <strong>Articles 11-17 of VAT Law No. 3065<\/strong> can be consulted.<\/p>\n<h2 data-start=\"0\" data-end=\"48\"><strong data-start=\"0\" data-end=\"46\"><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6264\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-800x244.jpg\" alt=\"vat exemption in Turkey\" width=\"800\" height=\"244\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-800x244.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-300x92.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-1024x313.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-100x31.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-90x28.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti-120x37.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/03\/kdv-muafiyeti.jpg 1800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/strong><\/h2>\n<ul>\n<li>\n<h3><strong>WHAT ARE THE CONDITIONS FOR FULL AND PARTIAL VAT EXEMPTIONS IN TURKEY?<\/strong><\/h3>\n<\/li>\n<\/ul>\n<p><strong>VAT in Turkey<\/strong> is a type of tax collected from end consumers and paid by taxpayers. When a business sells a product, <strong>it includes VAT in the sale price<\/strong> and records it in its accounting. If, at the end of the month, the VAT paid on purchases exceeds the VAT collected from sales, the business can carry forward <strong>the excess VAT as a credit<\/strong> for the following period.<\/p>\n<p>This system helps maintain a balance between revenue and expenses for businesses. However, <strong>VAT exemptions in Turkey<\/strong> provide even greater advantages, particularly for businesses eligible for such exemptions. VAT exemptions are categorized into two types: <strong>full exemption and partial exemption<\/strong>.<\/p>\n<p>Taxpayers benefiting from these exemptions must be aware of their respective <strong>VAT exemption codes.<\/strong><\/p>\n<h4><strong>1- What Is Partial VAT Exemption in Turkey?<\/strong><\/h4>\n<p data-start=\"0\" data-end=\"443\">A business subject to <strong>partial VAT exemption in Turkey<\/strong> does not calculate or display VAT on the invoice for the goods or services it provides. Therefore, they <strong>cannot deduct these VAT amounts<\/strong> or pass them on to the final consumer. However, transactions subject to <strong>partial exemption are limited to specific situations.<\/strong> Some cases eligible for partial exemption in Turkey include transactions related to education, culture, social assistance, and military purposes.<\/p>\n<p data-start=\"445\" data-end=\"618\" data-is-last-node=\"\" data-is-only-node=\"\">The transactions covered under <strong>partial VAT exemption in Turkey<\/strong> and the <strong>partial exemption codes<\/strong> that must be stated on the invoice are determined according to the following provisions.<\/p>\n<\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"w-tabs us_custom_71d3e3d1 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:20px\"><div class=\"w-tabs-sections titles-align_center icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"pc55\"><button class=\"w-tabs-section-header\" aria-controls=\"content-pc55\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">PARTIAL EXEMPTION CODE LIST<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-pc55\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong data-start=\"0\" data-end=\"23\">PARTIAL EXEMPTION CODE LIST<\/strong><\/p>\n<p><strong>201<\/strong> | 17\/1 Transactions for Cultural and Educational Purposes<br \/>\n<strong>202<\/strong> | 17\/2-a Transactions for Health, Environment, and Social Assistance Purposes<br \/>\n<strong>204<\/strong> | 17\/2-c Purchases of Goods and Services Related to Donations Made by Foreign Diplomatic Organizations and Charities<br \/>\n<strong>205<\/strong> | 17\/2-d Deliveries Related to Immovable Cultural Properties and Architectural Services<br \/>\n<strong>206<\/strong> | 17\/2-e Transactions of Professional Organizations<br \/>\n<strong>207<\/strong> | 17\/3 Transactions of Military Factories, Shipyards, and Workshops<br \/>\n<strong>208<\/strong> | 17\/4-c Mergers, Transfers, Transformations, and Splits Transactions<br \/>\n<strong>209<\/strong> | 17\/4-e Transactions Subject to Banking and Insurance Transactions Tax<br \/>\n<strong>211<\/strong> | 17\/4-h Water Supplies for Agricultural Purposes and Drinking Water Deliveries Made by Village Legal Entities<br \/>\n<strong>212<\/strong> | 17\/4-i Services Provided in Free Zones<br \/>\n<strong>213<\/strong> | 17\/4-j Pipeline Transportation of Petroleum and Gas<br \/>\n<strong>214<\/strong> | 17\/4-k Land and Workplace Deliveries in Organized Industrial Zones and Housing Deliveries to Members of Housing Cooperatives<br \/>\n<strong>215<\/strong> | 17\/4-l Transactions of Asset Management Companies<br \/>\n<strong>216<\/strong> | 17\/4-m Transactions of the Savings Deposit Insurance Fund<br \/>\n<strong>217<\/strong> | 17\/4-n News Services Provided to the General Directorate of Press and Information<br \/>\n<strong>218<\/strong> | KDV 17\/4-o Customs Warehouses, Temporary Storage Areas, and Duty-Free Sales Areas, Including Rental of Independent Units Such as Stores, Warehouses, and Depots<br \/>\n<strong>219<\/strong> | 17\/4-p Transactions of the Treasury and the General Directorate of Land Office<br \/>\n<strong>220<\/strong> | 17\/4-r Sales of Immovables and Partnership Shares Owned for More Than Two Years<br \/>\n<strong>221<\/strong> | Temporary 15 Construction Commitment Services Provided to Housing Cooperatives, Municipalities, and Social Security Institutions<br \/>\n<strong>223<\/strong> | Temporary 20\/1 Transactions Conducted in Technology Development Zones<\/p>\n<p><strong>225 <\/strong>| Temporary 23 Deliveries Related to Computer Donations Made to the Ministry of National Education<br \/>\n<strong>226<\/strong> | 17\/2-b Free Education and Training Services Provided by Private Schools, Universities, and Higher Education Institutions<br \/>\n<strong>227<\/strong> | 17\/2-b Deliveries and Services Provided Free of Charge as Required by Laws<br \/>\n<strong>228<\/strong> | 17\/2-b Deliveries Made Free of Charge to Institutions and Organizations Listed in Article (17\/1) of the Law<br \/>\n<strong>229<\/strong> | 17\/2-b Food, Cleaning, Clothing, and Edible Items Donated to Associations and Foundations Engaged in Food Banking Activities<br \/>\n<strong>230<\/strong> | 17\/4-g Delivery of Bullion Gold, Bullion Silver, and Precious Stones<br \/>\n<strong>231<\/strong> | 17\/4-g Delivery of Scrap Metal, Plastic, Rubber, Paper, Glass, and Other Waste<br \/>\n<strong>232<\/strong> | 17\/4-g Delivery of Foreign Currency, Money, Stamp Duty, Valuable Papers, Shares, and Bonds<br \/>\n<strong>234<\/strong> | 17\/4-\u015f Delivery of Houses Pledged as Collateral for Housing Finance Purposes<br \/>\n<strong>235<\/strong> | 16\/1-c Delivery of Goods Subject to Transit and Customs Warehouse Regimes and Goods to Which Temporary Storage and Free Zone Provisions Apply<br \/>\n<strong>236<\/strong> | 19\/2 Exceptions under International Agreements That Have Entered into Force (Non-Refundable VAT Exemptions)<br \/>\n<strong>237<\/strong> | 17\/4-t Delivery of Goods Following Their Initial Sale Through Specialized\/Trade Exchanges in Accordance with Law No. 5300<br \/>\n<strong>238<\/strong> | 17\/4-u Transfer of Assets to Leasing Companies and Their Subsequent Leasing or Transfer to Another Institution<br \/>\n<strong>239<\/strong> | 17\/4-y Transfer of Immovable Properties to Financial Leasing Companies, Their Leasing by the Leasing Company, and Transfer<br \/>\n<strong>240<\/strong> | 17\/4-z Licensing, Transfer, and Sale of Intellectual Property Rights for Patented or Utility Model Certified Inventions<br \/>\n<strong>241<\/strong> | Services Under Article (9\/b) of the Agreement Related to the TurkStream Gas Pipeline Project<br \/>\n<strong>242<\/strong> | VAT 17\/4-o Customs Warehouses, Temporary Storage Areas, and Duty-Free Zones; Rental of Independent Units Such as Stores, Warehouses, and Depots for Export Operations<br \/>\n<strong>250<\/strong> | Others<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><h4>2- What Is Full VAT Exemption in Turkey?<\/h4>\n<p>In <strong>full VAT exemption in Turkey<\/strong>, taxpayers are completely relieved of the VAT burden. That is, for goods and services subject to exemption, the seller is not required to <strong>calculate VAT in Turkey<\/strong>. In this case, the seller neither calculates the VAT nor makes it subject to a discount. If no discount is made, the <strong>taxpayer can request a VAT refund.<\/strong><\/p>\n<p>All transactions that are not covered by partial exemption, including export activities, <strong>fall under the full exemption category<\/strong>. Full VAT exemption in Turkey applies on a broader scale and provides significant advantages to businesses under certain conditions.<\/p>\n<\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"w-tabs us_custom_71d3e3d1 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:20px\"><div class=\"w-tabs-sections titles-align_center icon_chevron cpos_right\"><div class=\"w-tabs-section\" id=\"k927\"><button class=\"w-tabs-section-header\" aria-controls=\"content-k927\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">FULL EXEMPTION CODE LIST<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-k927\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p data-start=\"0\" data-end=\"25\"><strong data-start=\"0\" data-end=\"23\">FULL EXEMPTION CODE LIST<\/strong><\/p>\n<p data-start=\"27\" data-end=\"4247\" data-is-only-node=\"\" data-is-last-node=\"\"><strong data-start=\"27\" data-end=\"34\">301<\/strong> | Export of goods (Article 11\/1-a)<br data-start=\"69\" data-end=\"72\" data-is-only-node=\"\" \/><strong data-start=\"72\" data-end=\"79\">302<\/strong> | Export of services (Article 11\/1-a)<br data-start=\"117\" data-end=\"120\" \/><strong data-start=\"120\" data-end=\"127\">303<\/strong> | Roaming services (Article 11\/1-a)<br data-start=\"163\" data-end=\"166\" \/><strong data-start=\"166\" data-end=\"173\">304<\/strong> | Delivery and services related to the construction, modification, maintenance, and repair of maritime and railway transport vehicles (Article 13\/a)<br data-start=\"322\" data-end=\"325\" \/><strong data-start=\"325\" data-end=\"332\">305<\/strong> | Services provided at ports and airports for maritime and air transport vehicles (Article 13\/b)<br data-start=\"429\" data-end=\"432\" \/><strong data-start=\"432\" data-end=\"439\">306<\/strong> | Delivery and services related to oil exploration and the construction and modernization of petroleum pipelines (Article 13\/c)<br data-start=\"567\" data-end=\"570\" \/><strong data-start=\"570\" data-end=\"577\">307<\/strong> | Delivery and services related to mining exploration, extraction, enrichment, and refining activities for gold, silver, and platinum (Article 13\/c)<br data-start=\"726\" data-end=\"729\" \/><strong data-start=\"729\" data-end=\"736\">308<\/strong> | Delivery of incentivized investment goods (Article 13\/d)<br data-start=\"795\" data-end=\"798\" \/><strong data-start=\"798\" data-end=\"805\">309<\/strong> | Construction, renovation, and expansion of ports and airports (Article 13\/e)<br data-start=\"884\" data-end=\"887\" \/><strong data-start=\"887\" data-end=\"894\">310<\/strong> | Delivery and services for national security purposes (Article 13\/f)<br data-start=\"964\" data-end=\"967\" \/><strong data-start=\"967\" data-end=\"974\">311<\/strong> | International transportation (Article 14\/1)<br data-start=\"1020\" data-end=\"1023\" \/><strong data-start=\"1023\" data-end=\"1030\">312<\/strong> | Delivery and services provided to diplomatic bodies and missions (Article 15\/a)<br data-start=\"1112\" data-end=\"1115\" \/><strong data-start=\"1115\" data-end=\"1122\">313<\/strong> | Delivery and services provided to international organizations (Article 15\/b)<br data-start=\"1201\" data-end=\"1204\" \/><strong data-start=\"1204\" data-end=\"1211\">314<\/strong> | Exemptions under international agreements that have entered into force (Article 19\/2)<br data-start=\"1299\" data-end=\"1302\" \/><strong data-start=\"1302\" data-end=\"1309\">315<\/strong> | Delivery of diesel fuel for trucks, trailers, and semi-trailers carrying export goods (Article 14\/3)<br data-start=\"1412\" data-end=\"1415\" \/><strong data-start=\"1415\" data-end=\"1422\">316<\/strong> | Contract manufacturing services provided for customers in free zones (Article 11\/1-a)<br data-start=\"1510\" data-end=\"1513\" \/><strong data-start=\"1513\" data-end=\"1520\">317<\/strong> | Exemption for education, professions, and daily life tools and computer programs for disabled persons (Article 17\/4-s)<br data-start=\"1641\" data-end=\"1644\" \/><strong data-start=\"1644\" data-end=\"1651\">318<\/strong> | Delivery and services related to projects under the Build-Operate-Transfer model and leasing-related educational and health facility projects (Temporary Article 29, Law No. 3996, Law No. 3359)<br data-start=\"1846\" data-end=\"1849\" \/><strong data-start=\"1849\" data-end=\"1856\">319<\/strong> | Delivery of vehicles to the Prime Ministry Central Organization (Article 13\/g)<br data-start=\"1937\" data-end=\"1940\" \/><strong data-start=\"1940\" data-end=\"1947\">320<\/strong> | Delivery and services provided under ISMEP within the scope of Istanbul Special Provincial Administration (Temporary Article 16, Law No. 6111)<br data-start=\"2092\" data-end=\"2095\" \/><strong data-start=\"2095\" data-end=\"2102\">321<\/strong> | Deliveries and services to UN, NATO, and OECD institutions and related entities, including official purchases and humanitarian aid donations<br data-start=\"2245\" data-end=\"2248\" \/><strong data-start=\"2248\" data-end=\"2255\">322<\/strong> | Deliveries invoiced under the special invoice procedure to non-residents of Turkey (Duty-Free Shopping, Article 11\/1-a)<br data-start=\"2377\" data-end=\"2380\" \/><strong data-start=\"2380\" data-end=\"2387\">323<\/strong> | Deliveries of commodity securities arranged under Law No. 5300 through specialized\/exchange markets (Article 13\/g)<br data-start=\"2504\" data-end=\"2507\" \/><strong data-start=\"2507\" data-end=\"2514\">324<\/strong> | Deliveries and services provided to the Turkish Red Crescent Society and those made by the Red Crescent (Article 13\/h)<br data-start=\"2635\" data-end=\"2638\" \/><strong data-start=\"2638\" data-end=\"2645\">325<\/strong> | Delivery of animal feed (Article 13\/i)<br data-start=\"2686\" data-end=\"2689\" \/><strong data-start=\"2689\" data-end=\"2696\">326<\/strong> | Delivery of fertilizers registered by the Ministry of Agriculture and Forestry (Article 13\/j)<br data-start=\"2792\" data-end=\"2795\" \/><strong data-start=\"2795\" data-end=\"2802\">327<\/strong> | Delivery of raw materials contained in registered fertilizers to fertilizer producers (Article 13\/j)<br data-start=\"2905\" data-end=\"2908\" \/><strong data-start=\"2908\" data-end=\"2915\">328<\/strong> | Delivery of residential or commercial properties (Article 13\/i)<br data-start=\"2981\" data-end=\"2984\" \/><strong data-start=\"2984\" data-end=\"2991\">330<\/strong> | Deliveries and services related to the construction of Organized Industrial Zones and Small Industrial Sites (Article 13\/j)<br data-start=\"3117\" data-end=\"3120\" \/><strong data-start=\"3120\" data-end=\"3127\">331<\/strong> | Exemption for deliveries of new machinery and equipment used in R&amp;D, innovation, and design activities (Article 13\/m)<br data-start=\"3247\" data-end=\"3250\" \/><strong data-start=\"3250\" data-end=\"3257\">332<\/strong> | Exemption for deliveries of new machinery and equipment used in manufacturing industry (Temporary Article 39, VAT)<br data-start=\"3374\" data-end=\"3377\" \/><strong data-start=\"3377\" data-end=\"3384\">333<\/strong> | Exemption for deliveries related to the construction of facilities for general and special budget public administrations, municipalities, and village-affiliated entities (Article 13\/k)<br data-start=\"3571\" data-end=\"3574\" \/><strong data-start=\"3574\" data-end=\"3581\">334<\/strong> | Exemption for healthcare services provided to foreigners (Article 13\/l)<br data-start=\"3655\" data-end=\"3658\" \/><strong data-start=\"3658\" data-end=\"3665\">335<\/strong> | Delivery of printed books and periodicals (Article 13\/n)<br data-start=\"3724\" data-end=\"3727\" \/><strong data-start=\"3727\" data-end=\"3734\">336<\/strong> | Deliveries and services related to UEFA competitions (Temporary Article 40, VAT)<br data-start=\"3817\" data-end=\"3820\" \/><strong data-start=\"3820\" data-end=\"3827\">337<\/strong> | Gas transportation services under the Turkish Stream Gas Pipeline Project agreement (Article 9\/h)<br data-start=\"3927\" data-end=\"3930\" \/><strong data-start=\"3930\" data-end=\"3937\">338<\/strong> | Export of goods by manufacturers<br data-start=\"3972\" data-end=\"3975\" \/><strong data-start=\"3975\" data-end=\"3982\">339<\/strong> | Deliveries and services related to construction works within the scope of investment incentive certificates for the manufacturing industry and tourism sector<br data-start=\"4142\" data-end=\"4145\" \/><strong data-start=\"4145\" data-end=\"4152\">340<\/strong> | Delivery of electric motor land vehicles and their engineering services<br data-start=\"4226\" data-end=\"4229\" \/><strong data-start=\"4229\" data-end=\"4236\">350<\/strong> | Others<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-separator size_small\"><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><ul>\n<li data-start=\"0\" data-end=\"31\">\n<h3>VAT EXEMPTION CALCULATION IN TURKEY<\/h3>\n<\/li>\n<\/ul>\n<p data-start=\"33\" data-end=\"597\">According to Article 23 of the Value Added Tax Law No. 3065, special tax base methods apply to <strong>VAT exemptions in Turkey.<\/strong> This tax base includes expenses incurred by the seller, such as transportation, unloading, loading, packaging, insurance, and commission, as well as elements like term differences, price variations, exchange rate differences, and premiums. However, discounts, <strong>calculated VAT amounts<\/strong>, equivalent values, and fees are not included in the tax base. For transactions <strong>subject to VAT exemption<\/strong>, the invoice issued by the taxpayer must be marked as <strong>&#8220;Exempt.&#8221;<\/strong><\/p>\n<p data-start=\"599\" data-end=\"663\"><strong>Examples of special tax base methods under Article 23 include:<\/strong><\/p>\n<ul data-start=\"665\" data-end=\"1090\">\n<li data-start=\"665\" data-end=\"725\">Games of chance, auctions, and professional performances<\/li>\n<li data-start=\"726\" data-end=\"762\">Products made of silver and gold<\/li>\n<li data-start=\"763\" data-end=\"812\">Publications such as magazines and newspapers<\/li>\n<li data-start=\"813\" data-end=\"842\">Sales of tobacco products<\/li>\n<li data-start=\"843\" data-end=\"905\">Urban passenger transportation conducted by municipalities<\/li>\n<li data-start=\"906\" data-end=\"951\">Prepaid electronic communication services<\/li>\n<li data-start=\"952\" data-end=\"1061\">Delivery of vehicle license plates and printed documents by the Turkish Drivers and Automobile Federation<\/li>\n<li data-start=\"1062\" data-end=\"1090\">Sales of precious stones<\/li>\n<\/ul>\n<p data-start=\"1092\" data-end=\"1370\" data-is-last-node=\"\" data-is-only-node=\"\">These special tax base methods establish the calculation rules applicable to transactions within <strong>the scope of VAT exemptions in Turkey.<\/strong> When <a href=\"https:\/\/www.cbhukuk.com\/en\/company-types-in-turkey\/\"><strong>setting up a company in Turkey<\/strong><\/a> to benefit from VAT exemptions, it is essential to thoroughly review the relevant legislation and ensure compliance.<\/p>\n<\/div><\/div><div class=\"w-separator size_small\"><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_0a0f4a9a height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><p><strong>LEGAL DISCLAIMER:<\/strong> The copyright of the articles and content on our website belongs to Av. Orbay \u00c7okg\u00f6r, and all articles are published with electronically signed time stamps to establish ownership. If any articles on our website are copied or summarized without providing a source link and published on other websites, legal and criminal proceedings will be initiated.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"VAT Calculation Tool * Required fields. Operation * Calculate VAT Exclusive price from VAT Inclusive amount Calculate VAT Inclusive amount from VAT Exclusive price Find Tax Base (Matrah) from VAT amount only VAT Rate (%) * VAT Inclusive Amount (TL) * 1% 8% 10% 18% 20% Other % CALCULATE RESET Tax Base (VAT Exclusive Amount):...","protected":false},"author":1,"featured_media":6260,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-6289","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/pages\/6289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=6289"}],"version-history":[{"count":0,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/pages\/6289\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media\/6260"}],"wp:attachment":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=6289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}