VAT Circulars / 71 Published

1. Introduction: The extension of the submission period for Special Purpose Sworn Financial Advisory Reports to be submitted regarding the determination of whether the VAT, which is not accepted for deduction under Presidential Decree No. 7846, has been made subject to deduction, is the subject of these Circulars.

2. Extension of the Submission Period for Special Purpose Sworn Financial Advisory Reports Regarding the Determination of Whether the VAT Not Accepted for Deduction Under Presidential Decree No. 7846 Has Been Made Subject to Deduction: In the section of the VAT General Implementation Communiqué (III/C-2.6.2.) regarding the determination of whether the VAT not accepted for deduction under Presidential Decree No. 7846 has been made subject to deduction, based on the six-month periods of the calendar year; - For import transactions not exceeding the amount specified in the first paragraph (a) of Article 3 of the General Communiqué of the Law on Free Accountancy and Sworn Financial Advisory No. 46 (2,600,000 TL), it is required that taxpayers report to the tax office they are affiliated with by the end of the month following the six-month periods regarding whether the VAT has been correctly made subject to deduction under the aforementioned Decree, - For import transactions exceeding 2,600,000 TL, taxpayers without a full audit contract for the year in which the import is made are required to submit a Special Purpose Sworn Financial Advisory Report regarding the determination of whether the VAT has been correctly made subject to deduction 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 in which the import is made and the report to be prepared includes an explanation regarding whether the VAT paid for the import under Presidential Decree No. 7846 has been made subject to deduction, there is no need to submit a Special Purpose Sworn Financial Advisory Report.) It has been stated that the submission period for the Special Purpose Sworn Financial Advisory 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 whose import value exceeds 2,600,000 TL, has been extended until 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)