01October2021

VAT Rate in Secondhand Mobile Phones Has Been Set As 1%

Within the scope of "By-law Regarding Sale of Renewed Products"; secondhand mobile phones, which have data, voice, and short message traffic for at least 1 year, VAT will be calculated as 1% with the precondition of being renewed and certificated by renovation centers and authorized dealers.

Taxes incurred by the taxpayers due to the goods delivered within the scope of this order are not included in the return account of the transactions subject to the discounted rate.

Presidential Decree No. 4517 has been published on the Official Gazette numbered 31614 and dated 30.09.2021.

As indicated in the By-law Annex 1 "LIST OF PRODUCTS THAT CAN BE SOLD BY BEING RENEWED" is as follows;

Mobile Phones
Tablets

You can reach the Official Gazette via the link (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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