Turkey Gazettes Communique on VAT

The Turkish Official Gazette Oct. 31 published Communique No. 52, on amendments to VAT General Application Communique No. 28983/2014. The new communique includes measures clarifying: 1) the exemption for goods and services related to the manufacture of sea vehicles not used in transporting cargo, and with a hull length exceeding 24 meters; 2) that a tax audit report, CPA report, or guarantee isn’t required for VAT refund requests under 50,000 Turkish lira (US$1,458); 3) how it’s possible to deduct VAT paid on imports and delivered goods and services; 4) the exemption for services provided at airports and ports for air ...