Turkish VAT legislation applies exemptions to specific lists of goods and services.
The term 'exempt supplies' refers to supplies of goods and services that are not subject to VAT in Turkey.
Some supplies are classified as 'fully exempt', which means that no VAT is due but the supplier may recover related input VAT. Such supplies are commonly referred to as 'zero rated' in other VAT/GST jurisdictions.
The following are examples of fully exempt supplies of goods and services
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Web page updated on 17 Mar 2025 17:29