DEADLINE OF 31 JULY 2026 FOR COMPLIANCE WITH THE REPORTING REQUIREMENTS REGARDING NON-DEDUCTIBLE VAT PAID UNDER IMPORT SURVEILLANCE, SAFEGUARD MEASURES, AND UNFAIR COMPETITION PREVENTION REGULATIONS
 
Pursuant to Presidential Decree No. 7846, which entered into force in November 2023, the VAT paid on the increases in the VAT base arising from import surveillance measures, safeguard measures, and anti-dumping/unfair competition prevention regulations, as well as the VAT paid on any taxes, duties, fees and similar charges imposed on such increases, is no longer deductible.
 
Subsequently, the VAT General Implementation Communiqué Serial No. 57 introduced new notification and reporting obligations, effective as of 1 January 2026, for VAT taxpayers carrying out imports.
 
Accordingly:

• Taxpayers whose total import amount for each six-month period does not exceed TRY 2,600,000 are required to notify the Tax Office, within one month following the relevant six-month period, whether the non-deductible VAT has been claimed as input VAT. For the first six-month period of 2026, the notification must be submitted by 31 July 2026.
• Taxpayers whose total import amount for the relevant six-month period exceeds TRY 2,600,000 are required to certify that such VAT has not been claimed as input VAT by submitting a Special Purpose Certified Public Sworn-In CPA (YMM) Report.

Accordingly, with respect to the first six-month period of 2026, taxpayers within the scope of these regulations must fulfil their respective compliance obligations and submit the required notification or report to the relevant Tax Office no later than 31 July 2026.
 
Kind regards,