VAT Circulars / 71 Published

1. Introduction: The extension of the submission period for special purpose sworn financial consultancy reports regarding the determination of whether VAT under Presidential Decree No. 7846, which is not accepted for deduction, has been subject to deduction, constitutes the subject of this circular.

2. Extension of the Submission Period for Special Purpose Sworn Financial Consultancy Reports Regarding the Determination of Whether VAT Not Accepted for Deduction Under Presidential Decree No. 7846 Has Been Subject to Deduction: It is stated in the VAT General Implementation Communiqué (III/C-2.6.2.) regarding the determination of whether VAT not accepted for deduction under Presidential Decree No. 7846 has been subject to deduction, that for import transactions not exceeding the amount specified in Article 3 of the General Communiqué on the Law on the Free Accountant Financial Advisors and Sworn Financial Advisors No. 46 (2,600,000 TL), taxpayers must report to their relevant tax office by the end of the month following the six-month periods of the calendar year whether VAT has been correctly deducted under the aforementioned Decree, and for import transactions exceeding the import value of 2,600,000 TL, taxpayers without a full audit contract for the year of import must submit the Special Purpose Sworn Financial Consultancy Report regarding the determination of whether VAT has been correctly deducted under the aforementioned Decree by the end of the month following the six-month periods of the calendar year (If the taxpayer has a full audit contract for the year of import and the report to be prepared includes an explanation regarding whether the VAT paid for the import under Presidential Decree No. 7846 has been subject to deduction, there is no need to submit the Special Purpose Sworn Financial Consultancy Report). In this context, the submission period for the Special Purpose Sworn Financial Consultancy Reports that must be submitted by taxpayers regarding import transactions under Presidential Decree No. 7846, which were made in the first six-month period of 2026 and exceed the import value of 2,600,000 TL, has been extended to 31/8/2026 based on the repeated Article 227 of the Tax Procedure Law No. 213. Announced.

Bekir BAYRAKDAR President of the Revenue Administration (27.07.2026)