Numara : 7
Tarih : 2.6.2016

TAX NEWS NO: 2016/6

Jun 01, 2016

No VAT correction will be required in case of decreases in VAT base as a result of credit notes received from the entities resident abroad.

Amendments have been made to the VAT General Implementation Communique with the Communique No. 6 promulgated in the Official Gazette on May 21, 2016.

As per the previous tax rulings given by Revenue Administration, in case credit notes were issued by the entities resident abroad, the importers were expected to treat the relevant VAT as both input VAT and Additional VAT at the same time on VAT returns.


However, being effective from the date 21.05.2016 on which Communique No.6 entered into force, no VAT corrections on the VAT return (i.e. treating the VAT pertaining to credit notes issued by the entities resident abroad as input VAT and additional VAT) are required. The approach of the Revenue Administration is also applicable in cases of transfer pricing adjustments made as a result of disguised profit distribution through transfer pricing.


Additionally, reverse charge VAT declarations made in connection with service imports (including intangible rights payments) are also in the scope of relevant application.


Yours sincerely,

Deloitte Turkey


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