Announcement Regarding the Notification of Value Added Tax Not Accepted for Deduction Under Presidential Decree No. 7846

With the Value Added Tax Circular No. 71 dated 27/7/2026, the submission period for Special Purpose Certified Public Accountant Reports regarding the determination of whether the VAT not accepted for deduction under Presidential Decree No. 7846 has been made deductible has been extended until 31.08.2026.

In the first six-month period (January-June) of the 2026 calendar year, for import transactions of taxpayers who import under Presidential Decree No. 7846, where the total import value (the VAT base subject to declaration as a result of the application of surveillance, protective measures, and the implementation of relevant legislation regarding the prevention of unfair competition) is up to 2,600,000 TL (including this amount), there has been no change in the notification period for whether the VAT not accepted for deduction due to these imports has been made deductible, therefore, the relevant notification must be submitted to the tax office by 31.07.2026.

It is announced.

GÜB (30.07.2026)