14.02.2023/31
The VAT Rate for Prefabricated Building and Container Deliveries Made to Displaced Persons and Certain Institutions and Organizations in Provinces Where a State of Emergency Was Declared Due to the Earthquake Has Been Reduced to 1%
On 14.02.2023, with the publication of Presidential Decree No. 6790 in the Official Gazette No. 32104 (1st Repetition),
– For use in the provinces of Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, and Şanlıurfa, where a state of emergency was declared due to the earthquake on 08.02.2023,
– The VAT rate for deliveries of prefabricated buildings and containers (including installation and assembly works) to displaced persons and institutions listed under Article 17/1 of the Value Added Tax Law, including general and special budget agencies, provincial administrations, municipalities, villages, associations they have established, universities, revolving capital institutions, public institutions established by law or Presidential decrees, professional organizations with the status of public institutions, political parties and trade unions, pension and assistance funds established by law or legal entities, public benefit associations, agricultural cooperatives, and foundations granted tax exemption by the President,
has been reduced from 18% to 1% until 31.12.2023.
You can access the related Decree here.
Sincerely,
BİLGENER
