Numara : 3
Tarih : 20.3.2019

TAX NEWS NO: 2019/3

Subject: Clarification regarding the time limit of VAT deduction.

As per the previous regulation within the Article 29 of VAT Law, the right of VAT deduction was limited to the calendar year in which the taxable event occurred.

Through an amendment on the Article 29 of the VAT Law with Article 8 of Law numbered 7104 which published in the Official Gazette dated 6 April 2018 has ensured that the right of deduction could be exercised until the end of the calendar year following the calendar year in which the taxable event occurred.  This regulation has entered into force as of 1 Jan 2019.

The said VAT Communique No. 23 which was published in the Official Gazette dated 15 Feb 2019 provided detailed explanations about the amendments to the VAT Law performed through the Law No. 7104.

According to the VAT Communiqué; in the event that the documents for procurement of goods and services related 2018 calendar year (in wich taxable event occurred) are recorded in the books provided that they do not exceeded 2019 calendar year, VAT amounts indicated in these documents may be subject to deduction.


Yours sincerely,

Deloitte Turkey

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