Communiqué on Amendments to the General Implementation Communiqué of Value Added Tax (Serial No: 58)

Article 1: The phrase "Although the ownership is with the Turkish Religious Foundation, the mentioned Foundation" in the second paragraph of section (II/B-15.1.3.) of the General Implementation Communiqué of Value Added Tax published in the Official Gazette dated 26/4/2014 and numbered 28983 has been changed to "Although the ownership is with the Turkish Religious Foundation or the endowed foundations managed and represented by the General Directorate of Foundations, the mentioned foundations" and the phrase "the mentioned Foundation" has been changed to "the mentioned foundations."

Article 2: In the first paragraph of section (II/F-1.) of the same Communiqué, the phrase "by the Council of Ministers" has been changed to "by the President," and after the phrase "such organizations" in the first paragraph of section (II/F-2.1.) of the same Communiqué, the phrase "(excluding those operated by higher education institutions established by foundations granted tax exemption by the President)" has been added, and the following paragraph has been added after the second paragraph of the same section. "With the amendment made to Article (17/2-a) of Law No. 3065 by the Law on Amendments to Certain Laws dated 2/4/2026 and numbered 7577, starting from 1/1/2027, the deliveries and services provided by hospitals, nursing homes, clinics, dispensaries, preventive care centers, sanatoriums, blood banks, and banks dedicated to organ transplantation, monuments, botanical and zoological gardens, parks, and laboratories for veterinary, bacteriology, serology, and dystrophin, operated by higher education institutions established by foundations granted tax exemption by the President, shall be subject to VAT within the framework of general provisions. Furthermore, if these institutions are directly operated by foundations granted tax exemption by the President, the exemption shall continue to apply to the deliveries and services of these institutions.

Article 3: In the same Communiqué; a) The phrase "Operating in the Activity" in the title of section (II/F-2.5.) has been followed by the phrase "to the Darülaceze," and the phrase "operating in the activity" in the first paragraph of the same section has been followed by the phrase "to the Darülaceze." b) The phrase "to be Donated" in the title of section (II/F-2.5.1.) has been followed by the phrase "to the Darülaceze," and the phrase "of the donation" in the first paragraph of the same section has been followed by the phrase "to the Darülaceze." c) The phrase "made" in the second paragraph of section (II/F-2.5.3.) has been followed by the phrase "to the Darülaceze." ç) The phrase "By Associations and Foundations" in the title of section (II/F-2.5.4.) has been changed to "To the Darülaceze, By Associations and Foundations," the phrase "Associations and foundations" in the first paragraph of the same section has been changed to "To the Darülaceze, associations and foundations," and the phrase "association and foundation" in the second paragraph has been changed to "To the Darülaceze, association and foundation." d) The phrase "To Associations and Foundations" in the second paragraph of section (II/F-2.5.5.) has been changed to "To the Darülaceze, To Associations and Foundations."

Article 4: The following section has been added after section (II/F-4.26.) of the same Communiqué. "4.27. Exemption in the Transfer of Immovables Expropriated by the State and Public Legal Entities under the Expropriation Law No. 2942 dated 4/11/1983. With the addition of paragraph (ç) to the 4th paragraph of Article 17 of Law No. 3065 by Law No. 7577, which entered into force on 1/6/2026, the transfer of immovables expropriated in cases where there is a public benefit under the Expropriation Law No. 2942 to the State and public legal entities that carry out the expropriation is exempt from VAT. In this context, the expropriation of immovables belonging to VAT taxpayers under the Expropriation Law No. 2942 is exempt from VAT, and the VAT incurred and subject to deduction in the acquisition of the immovable by VAT taxpayers shall be deducted from the deduction accounts through the line "Addition of Previously Deducted VAT" in the VAT return for the period in which the delivery is made. The VAT deducted from the deduction accounts shall be considered as an expense or cost in determining the income or corporate tax base.

Article 5: The following paragraph has been added after the fourth paragraph of section (IV/A3-1.1.) of the same Communiqué. "In accordance with Article (21/ç) of Law No. 3065, if the VAT paid on the ÖTV amount calculated for the collateral of imported goods is included in the VAT refund account due to the export of those goods, in the case of VAT exceeding the maximum refundable tax amount requested due to direct charges, the refund request shall be concluded according to general principles without requiring a tax audit report.

Article 6: The provisions of this Communiqué; a) Article 2 shall enter into force on 1/1/2027, b) Article 4 shall enter into force on the date of publication, effective from 1/6/2026, c) Other articles shall enter into force on the date of publication.

Article 7: The Minister of Treasury and Finance shall execute the provisions of this Communiqué. (16.06.2026)