FEB 27, 2025 – Communiqué Amendıng The Value Added Tax General Application Communiqué Has Been Published

The amendments made with the Communiqué on the Amendment to the Value Added Tax General Implementation Communiqué Serial No. 54 published in the Official Gazette dated 27/02/2025 are as follows:

• The procedures and principles of the legal regulation regarding the application of value added tax exemption in services such as training, data processing and development, product promotion offered on the internet and similar electronic media and the shares of social content producers whose earnings are exempt from income tax were determined.
• In transactions subject to the reduced VAT rate, the practice of cash refunding the tax that is not refunded on account within the year has been terminated.