With Presidential Decree No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates have been amended in some service sectors.

With Presidential Decree No. 3318, the date of 31.12.2020 has been amended as 31.05.2021 in the 6th provisional article.

With Presidential Decree published on the Official Gazette No. 31499 on 02.06.2021; the date of 31.05.2021 is amended as 31.07.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

Accordingly,

• VAT rates applicable to some Goods and Services have been decreased from 18% to 8%,
• VAT rates applicable to some Goods and Services have been decreased from 8% to 1% until 31.07.2021.

VAT rates to be applicable until 31.07.2021 for the following goods and services have been decreased from 18% to 8%;

There are certain periods and deadlines stipulated in the Law on Regulation of Electronic Commerce no 6563 (E-commercial Law) for Message Management System (IYS) registration according to the official announcement made by the Ministry of Trade on 30.11.2020. According to the official announcement, for service providers with commercial electronic message approvals of over 150 thousand, the deadline of submitting confirmations has been postponed to 31 December 2020; for service providers with commercial electronic message approvals of 150 thousand or less, the deadline for submitting confirmations has been postponed to 31 May 2021. The deadlines which were determined with the announcement is not postponed and the deadline for registration has been finalized hereof.

Obtaining Tax Plate

Tax plates are required to be generated after submission of annual Income Tax and Corporate Tax declarations, until 31.05.2021, via GIB Internet Tax Office system.

With the General Communiqué No. 408 of Tax Procedural Law (VUK), the obligation of hanging tax plates to company and branches was cancelled, and the practice of keeping them at the workplace was introduced.

If it is determined that tax plates are not kept at the workplace, a special irregularity fine of 380,00 TL for 2021 will be issued, in accordance with the VUK article 353/4.

In the SSI General Letter dated 05.05.2021 and numbered 24730873, it was explained that the information that should always be up-to-date such as the manager, partner and address of the companies in the SSI workplace file registration is closed to the user login and the relevant data will be taken from the MERSIS system.

It was required for the users conducting the SSI workplace registration to submit the company data fully and correctly via "Workplace Registration Application" in the e-government system.

The information submitted during the initial registration had been kept unless a notification for change and revision was provided to SSI Directorates.

It has been ensured that the manager, partner and address information of the legal private workplaces are taken from the Central Registry System (MERSIS) to process the data belonging to the companies accurately and to keep SSI records up-to-date.