The General Communiqué No. 10 regarding Value Added Tax Law (Law No. 3065) was published on 3rd February 2017 in the Official Gazette. Under taking into account of the provisions of Law No. 6770, the Communiqué changes the General Communiqué on the VAT implementation. It gives provides details clarifications relating to the implementation of the new VAT exemption for taxpayers having got an investment certificate which was announced by Law No. 6770. In accordance with article 13 of Law No. 6770, sales or leasing of software and royalties paid to taxpayers having achieved an investment certificate are exempt from VAT. The Communiqué came into force on the similar day of its publication.