Circular 2026 – 039
Amendments Made to the General Communiqué on VAT
Amendments have been made to the General Communiqué on Value Added Tax with Communiqué No. 58, published in the Official Gazette dated June 16, 2026, and numbered 33282.
With the Communiqué Amending the General Communiqué on Value Added Tax Application (Serial No: 58);
Explanations have been made regarding the exemption clause for donations made to the General Directorate of Foundations, which manages and represents the endowments of endowment foundations, for the construction of places of worship and religious education facilities falling under article (13/k) of Law No. 3065, which were allocated to the Presidency of Religious Affairs free of charge, indefinitely, and irreversibly.
An amendment has been made to reflect the change in Article 17(1) of Law No. 3065, as amended by Article 90 of Decree-Law No. 700. The phrase “foundations granted tax exemption by the Council of Ministers” has been changed to “foundations granted tax exemption by the President.”.
Hospitals, convalescent homes, clinics, dispensaries, preventoriums, sanatoriums, blood banks, and banks for organ transplantation, monuments, botanical and zoological gardens, parks, and veterinary, bacteriology, serology, and distophagia laboratories, operated by higher education institutions established by foundations granted tax exemption by the President under Article 3 of Law No. 7577, have been removed from the scope of exemption specified in Article (17/2-a) of Law No. 3065, and explanations have been made in this regard.
The Darülaceze has been added to the scope of the exception in Article 13 of Law No. -7578 and Article (17/2-b) of Law No. 3065, which provides aid to the poor through food banking activities, and explanations have been made in this regard.
The third article of Law No. -7577 and the article (17/4-g) added to Law No. 3065 provide, that in cases where there is a public benefit within the scope of Law No. 2942 on Expropriation, the transfer of expropriated immovable properties to the State and public legal entities that carry out the expropriation is included in the scope of exemptions, and explanations regarding this have been made.
Regarding the calculation of security for goods imported under Article 21/ç of Law No. 3065 against security, as per Article 16(4) of Law No. 4760, it has been clarified that if the VAT paid on the SCT amount used as a basis for calculating the security is included in the VAT refund account due to the export of the goods in question, the refund request for the amount claimed due to direct burdens will be concluded according to general principles, without requiring a tax inspection report, for VAT exceeding the maximum refundable tax amount.
You can access the mentioned notification via the following link.
Sincerely
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