Turkey’s Revenue Administration published a release on Saturday, 27 April, 2024, concerning the Value Added Tax (VAT) rates applicable to food and beverage services.
The release “Amendments to the Value Added Tax General Application Communiqué No. 51”, provides clarification that there will be no increase in VAT rates. Instead, it specifies that the 1% VAT rate, which was initially applicable to certain food products, does not extend to those products when offered as part of services by food and beverage providers such as cafes, restaurants, and patisseries. These businesses remain subject to a 10% VAT rate.
This clarification was issued after authorities realised that some food and beverage service providers were mistakenly applying a 1% VAT rate on their services.
