The draft communiqué provides clarification on VAT exemptions, fraud-related loss, property sales rules, special consumption tax, and proportional VAT refunds on assets.
The Turkish government issued a draft Communiqué on 31 July 2025 to amend the VAT General Implementation Communiqué, reflecting changes from Law No. 7555.
The draft clarifies VAT exemptions for national defence vehicles, loss of exemption due to fraudulent investment certificates, and VAT exemption on certain foundation property sales. It also includes Special Consumption Tax in the VAT base for some imports and introduces proportional VAT refunds on depreciable assets used in exempt activities.
A minimum VAT refund claim threshold of TRY 10,000 will apply from 1 April 2025. The draft also extends temporary VAT exemptions, like those for public housing services, until 31 December 2028. The full draft is available in Turkish on the official website.
Public consultation is open until 8 August 2025.
