The government of Turkey has raised the minimum amount for value added tax (VAT) refund claims in cases involving reduced tax rates or exemptions, raising the minimum amount from TRY 2,000 to TRY 10,000. This announcement was published by the Presidential Decision No. 9582 in Official Gazette No. 32842 on 15 March 2025, amending the annex to Presidential Decree No. 6775 of 27 January 2023.
This change will take effect on 1 April 2025 and will apply to transactions conducted from that date forward. Businesses and taxpayers filing VAT refund claims must comply with the new threshold starting in April 2025.
Earlier, Turkey released VAT General Communiqué No. 53, Number: 32768 (2nd Duplicate) in the Official Gazette on 30 December 2024, updating the VAT refund limit for transactions subject to reduced VAT rates. The refund cap for the 2025 tax year had been increased to TRY 130,700 from TRY 90,800 in 2024.