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24.11.2024

1% VAT Rate on Prefabricated Building and Container Deliveries will be applied regardless of Earthquake Regions

With the Presidential Decree No. 6790 published in the Official Gazette No. 32104 (1st Repetition) on 14.02.2023, the VAT rate for the delivery of prefabricated buildings and containers (including installation and assembly work) to disaster victims and certain institutions and organizations in the provinces where a state of emergency (OHAL) was declared due to the earthquake was reduced to 1% (Circular No. 14.02.2023/31).

This time, with the Presidential Decree No. 6830 published in the Official Gazette No. 32113 on 23.02.2023, the scope of the VAT reduction on the delivery of containers and prefabricated buildings has been expanded. According to the new regulation, a 1% VAT rate will apply to the delivery of prefabricated buildings and containers, including installation and assembly work, until 31.12.2023 (inclusive), regardless of the delivery region and the recipient (person/institution).

You can access the relevant Decree here.

Best regards,

BİLGENER

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