Communique on Amendments to the Value Added Tax General Application Communique (Serial No: 57)
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This Turkish tax bulletin amends the VAT General Application Communique effective from 31 January 2026. It excludes premixes and flakes used in animal feed from the VAT exemption granted to compound feed. It extends the validity of certain VAT exemptions until 31 December 2035. A new full VAT exemption is introduced for deliveries and services related to the 2026 UEFA Europa League Final, 2027 UEFA Conference League Final, and 2032 UEFA European Championship for non-resident entities, with specific certification, declaration, and refund procedures. Changes are made to the exemption rules for immovable property sales by municipalities and investment monitoring authorities, excluding those by their economic enterprises. New rules disallow input VAT deduction on certain surveillance fees, safeguard duties, anti-dumping taxes, and related amounts paid on imports, with mandatory semi-annual notifications or special YMM reports for verification.
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Key Changes
- Premixes and flakes for animal feed are explicitly excluded from compound feed VAT exemption
- Extension of certain VAT exemptions from 31/12/2025 to 31/12/2035
- New full VAT exemption for 2026 UEFA Europa League Final, 2027 UEFA Conference League Final and 2032 European Championship for non-resident entities
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Obligations
What this law requires
Exclude premixes and flakes from VAT exemption for compound feed effective 31 January 2026. Do not apply VAT exemption to deliveries of premixes (feed additive mixtures) or flakes (steam-cooked grains processed through grinding and drying).
Obtain written certification from Turkey Football Federation (TFF) confirming eligibility as a non-resident entity under Law 3065 Temporary Article 46 to claim VAT exemption on UEFA 2026/2027 and 2032 championships-related goods and services.
Present TFF certification letter to sellers to enable VAT exemption application. Sellers must retain this letter per Law 213 preservation and presentation requirements.
Present TFF certification to customs authority when importing exempted goods for UEFA 2026/2027 and 2032 championships-related activities.
Declare UEFA exemption transactions in VAT returns using line code 336 'Deliveries and Services under UEFA Championships' in the Full Exemption table, reporting transaction amount and loaded VAT separately.