The Official Gazette published Communique No. 57 on 31.01.2026, regarding amendments to the General Application Communique on Value Added Tax (“Communique”), introducing several significant changes to the value added tax system.
The changes made to the communique are briefly summarized below:
- It has been clarified that premixes, which are mixtures of feed additives or carriers of one or more feed additives and are not intended to be fed directly to animals, and flakes, which are products based on the principle of cooking grains with steam under high pressure and then passing them through a crushing machine and drying them, are not considered compound feed on their own. Accordingly, the sale of premixes and flakes will not be eligible for the VAT exemption.
- The conditions for VAT exemption on deliveries and services to be provided in Turkey within the scope of the 2026 UEFA Europa League final, the 2027 UEFA Conference League final matches, and the 2032 UEFA European Football Championship organization have been determined.
- The VAT exemption on the sale of real estate property owned by municipalities, provincial special administrations, and investment monitoring and coordination presidencies has been added to the Communique.
- The requirement to submit a SCPA Certification Report for each six-month period of the calendar year has been introduced to determine whether VAT that is not eligible for deduction under the legislation on the application of surveillance in imports, protective measures, and the prevention of unfair competition in imports is subject to deduction.
- For taxpayers with negative findings regarding taxpayers from whom they directly procure goods or services, provided that all documents other than the tax audit report are complete, it is now possible to perform the offset and obtain a “no debt” letter as of the date the standard refund request form is submitted to the tax office. On the other hand, it has been stated that for taxpayers covered by this scope, if there is a fully certified contract drawn up within the calendar year covering the tax period for which the refund is requested, this control will not be performed for amounts not exceeding 5% of the refund request for each transaction giving rise to a refund right in the period for which the refund is requested.
- For taxpayers holding an Accelerated Refund System (HİS) certificate, separate calculations will not be required for each ATİK in their refund requests; a single calculation will be made for all ATİKs.
- Due to the previous amendment to Articles 55 and 56 of the Law on the Collection Procedures of Public Receivables, which extended the 7-day period for payment orders to 15 days, the periods for those holding a Discounted Guarantee Application (İTUS) certificate and an Accelerated Refund System (HİS) certificate have also been updated in the Communique.
You may access the full text of the “Communique Regarding Amendments to the General Application Communique on Value Added Tax” published in the Official Gazette on 31.01.2026 via the link below.
https://www.resmigazete.gov.tr/eskiler/2026/01/20260131-11.htm
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