Numara : 12
Tarih : 27.11.2023


NO: 2023/12

SUBJECT: Deduction of import VAT in certain cases has been abolished!

Presidential Decree No. 7846, published in the Official Gazette on November 24, 2023 and numbered 32379, abolished the right to deduct VAT calculated in the context of practices such as surveillance, safeguard measures and anti-dumping tax on imports.

The change affects a wide range of industries where surveillance or reference prices are set by the Ministry of Trade, or anti-dumping duties or protective measures are applied to the import of goods. 

According to the decree, the right to deduct import VAT;

  • Calculated for excess values to achieve surveillance prices
  • Calculated for anti-dumping duties and protective measures,

has been abolished!

Non-deductible import VAT would be recorded as either cost or expense.

This "non-deductible import VAT" will not be seen or shown on the import declarations.

This is a significant change in the accounting of imported goods and urgent action needs to be taken.


For further information and service requests:

Barış Demirel, Indirect Tax Director

Mert Çakır, Indirect Tax Manager

Hakan Yazgan, Indirect Tax Manager


Yours sincerely,

Deloitte Turkey

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