Regulation was postponed to January 1, 2023 according to the provision of subparagraph (b) of the first paragraph of Article 52 of the Law No. 7194, which was amended by Article 61 of the Law No. 7338 on the Amendment of Tax Procedures and Certain Laws, dated October 14, 2021.

Procedures and principles are determined in the "Accommodation Tax Application General Communiqué" which was published in the Official Gazette No. 32043, dated December 14, 2022.

• Overnight services provided by the facilities including hotels, motels, holiday villages, pensions, apart-hotels, guesthouses, camping, chalets, highland houses are subject to accommodation tax.
• All other services offered within the accommodation facility by being sold together are also subject to accommodation tax.
• Circumcision, wedding, cocktail, meeting, congress, symposium and similar organization services provided in accommodation facilities are not within the scope of the tax.
• Services offered to students in dormitories, hostels and camps, as well as the services provided to the diplomatic representations, consulates of foreign states in Turkey and their members with diplomatic rights, and to international organizations and their members that are tax exempt in accordance with international agreements are exempt from tax, if the services are offered reciprocally.
• Accommodation tax liability is established prior to the initiation of business, after the accommodation facility is fully or partially ready for operation.

a. Minimum Wage

In the press release dated December 22, 2022, the Ministry of Labor, along with the Minimum Wage Determination Committee has announced the minimum wage to be effective for the year of 2023, as shown in the table below.

Social Security Institution has regulated the SSI premium threshold with regards to the meal vouchers / meal tickets (benefit in kinds) with the Communiqué no: 2022/22 which is applicable as of December, 1 2022.

The new regulation can be summarized as below:

The employers can prefer to provide meal vouchers / tickets, etc as a meal allowance to the employees.

Amendments have been made in General Communiqué of Tax Procedural Law (TPL) No. 396 regulating notifications of BA-BS Forms, with General Communiqué of TPL No. 543 which was published in the Official Gazette No. 32032 on December 3, 2022.

• Form BA and Form BS declarations of taxpayers who have the obligation to notify but whose total purchase and/or sales are below the limit of 5,000.00 TRY EXCLUDING VAT, or who have documents issued as electronic documents, shall not be submitted blank in the relevant periods.
• All documents issued electronically and in paper form will be evaluated together in determining the limit of 5,000.00 TRY excluding VAT for the amount of goods or services purchased from a person or institution and sales of goods or services to a person or institution. In case of the legal limit is exceeded, only documents issued in paper form will be included to notifications.