31July2026

Submission Deadline Extended for Special Purpose Sworn-in CPA Reports under Presidential Decision No. 7846

The Revenue Administration has extended the submission deadline for Special Purpose Sworn-in CPA Reports required under Presidential Decision No. 7846 through VAT Circular No. KDV-71/2026-1, dated July 27, 2026.

The extension applies to taxpayers who:

Carried out imports under Presidential Decision No. 7846 during the first half of 2026 and
Had an import value exceeding TRY 2,600,000.

The deadline for submitting the Special Purpose Sworn-in CPA Reports, which was originally due by July 31, 2026, has been extended to August 31, 2026.

Taxpayers that do not have a full certification agreement for the year in which the imports were made are required to submit a Special Purpose Sworn-in CPA Report to verify whether the VAT that is not deductible under Presidential Decision No. 7846 has been claimed as input VAT.

However, a separate Special Purpose Sworn-in CPA Report is not required if:

A full certification agreement was duly executed for the relevant year and
The full certification report includes a statement confirming whether the VAT paid on imports made under Presidential Decision No. 7846 has been claimed as input VAT.

Taxpayers whose import value does not exceed TRY 2,600,000 during each six-month period must continue to notify their registered tax office, by the end of the month following the relevant six-month period, whether the VAT subject to the Decision has been properly treated for VAT deduction purposes.

You may access the relevant announcement here.

Category Taxation Law

Notification!

The content in this article is for general information purposes only and belongs to CottGroup^® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

CottGroup^® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup^® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

To reach CottGroup^® member companies, click here.