02May2024

Communiqué on Amendments to the Value Added Tax General Application Communiqué

The Communiqué on Amendments to the Value Added Tax General Application Communiqué (Serial No: 51) was published in the Official Gazette No. 32529 dated April 27, 2024.

Since the businesses within this scope are, in principle, service businesses, it is explained as a general rule in the communiqué that 10% VAT (20% for alcoholic beverages) will be calculated on the sale of foodstuffs manufactured or procured from outside.

In addition, sales of foodstuffs made by those who provide food and beverage services to their customers in areas where they can be served in areas with tables, seats, counters, etc., although they do not have a business license to open a business or work for food and beverage services, will be subject to a 10% VAT rate within this scope.

The Communiqué will enter into force at the beginning of the month following its publication.

You can access relevant Official Gazette from here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Author Selma Kıy, Category Taxation Law

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