Turkey issued Communiqué No. 55 clarifying VAT exemptions, import calculations and refund procedures under Law No. 7555.
The Turkish Ministry of Treasury and Finance has issued General Communiqué No. 55 on 4 September 2025, updating the Value Added Tax (VAT) General Implementation Communiqué to reflect changes introduced by Law No. 7555 of 20 July 2025.
The communiqué provides clarifications on VAT exemptions related to defence industry projects, vehicle deliveries for defence and security purposes, and public real estate transactions. It also outlines procedures for calculating the VAT based on imports and for processing VAT refunds.
Earlier, the Turkish government issued a draft Communiqué on 31 July 2025 to amend the VAT General Implementation Communiqué, reflecting changes from Law No. 7555.
