Communiqué Amending the VAT General Implementation Communiqué has been published

As per the “Communiqué (Serial No: 54) Amending the Value Added Tax General Implementation Communiqué” published in the Official Gazette dated February 27, 2025 and numbered 32826, VAT refund transactions have been amended.

With this amendment, the regulation on the cash refund of the tax that cannot be refunded to the taxpayers by tax offset within the year regarding the deliveries subject to the reduced VAT rate (1% and 10%) has been removed. Refund transactions will be applied in the relevant year by offset and in the following year by cash or by offset.

In addition to the refund transactions, with the amendment made, it has been announced that the deliveries and services related to the earnings obtained from services such as individual courses, training, data processing and development, product promotion provided over the internet and similar electronic media will be exempt from tax in accordance with Article 17/4-a of the VAT Law.