Circular 2026\u2013048<\/p>\n\n\n\n
Announcement Regarding the Declaration of Value Added Tax Not Accepted for Discount Under Presidential Decree No. 7846<\/strong><\/p>\n\n\n\n According to an announcement published by the Presidency of the Revenue Administration on July 29, 2026, during the first six months (January\u2013June), for import transactions conducted by taxpayers under Presidential Decree No. 7846 with a total import value of up to 2,600,000 TL (including this amount), no change has been made to the deadline for taxpayers to submit a declaration regarding whether the VAT not eligible for deduction due to such imports has been claimed as a deduction; and it has been stated that the relevant notifications must be submitted to the tax office by July 31, 2026.<\/p>\n\n\n\n The submission period for Special Purpose Independent Accountant Reports regarding the determination of whether VAT not accepted for deduction under the Value Added Tax Circular No. 71 dated 07\/27\/2026 and Presidential Decision No. 7846 has been deducted has been extended until 08\/31\/2026.<\/p>\n\n\n\n During the first six months (January\u2013June) of the 2026 calendar year, the total of the import value for taxpayers importing goods under Presidential Decree No. 7846 (the VAT base subject to declaration resulting from the application of relevant legislation regarding the implementation of surveillance, protective measures, and the prevention of unfair competition) up to a total of 2,600,000 TL (including this amount). Since there has been no change in the deadline for taxpayers (including those with a full audit agreement with a Certified Public Accountant and\/or those with a special fiscal year) to submit a declaration regarding whether the VAT not eligible for deduction in connection with such imports was claimed as a deduction, the relevant notification must be submitted to the tax office by July 31, 2026.<\/p>\n\n\n\n You can find the announcement at the following link.<\/p>\n\n\n\n