23.02.2023/34
The 1% VAT Rate on Prefabricated Building and Container Deliveries Will Be Applied Regardless of Earthquake Region Distinction
With the Presidential Decree No. 6790 published in the Official Gazette dated 14.02.2023 and numbered 32104 (1st Repetition), the VAT rate for deliveries of prefabricated buildings and containers (including installation and assembly works) made to earthquake victims and certain institutions in the provinces where a state of emergency 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 dated 23.02.2023 and numbered 32113, the scope of the reduction in the VAT rate for container and prefabricated building deliveries has been expanded. According to the new regulation, the 1% VAT rate will be applied to deliveries of prefabricated buildings and containers (including installation and assembly works) until 31.12.2023 (inclusive), regardless of the delivery area and the recipient (individual or institution).
You can access the relevant Decree here.
Sincerely,
BİLGENER