Turkey has extended the VAT exemption for inward processing regime (IPR) purchases until 31 December 2030. The decision, published in the Official Gazette on 29 January 2026, adds five years to the exemption that had been in place for about 27 years. Export‑oriented firms can continue to buy domestically sourced raw materials and intermediate goods without paying VAT, easing cash flow and supporting local supply chains.
The exemption is effective from 29 January 2026 and will remain in force until 31 December 2030.
It covers purchases of domestically sourced raw materials and intermediate goods made under export registration within the Inward Processing Regime.
The exemption had been in effect for about 27 years prior to the 2026 extension.
Export‑oriented firms can continue to purchase domestic raw materials and intermediate goods without paying VAT, easing cash flow and supporting the local supply chain.
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Alomaliye · about 6 hours ago
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EY · about 18 hours ago
Turkiye has introduced new certification requirements for nondeductible VAT on certain import transactions effective 31 January 2026. Importers with semi‑annual import values above TRY 2.6 million must submit a Special‑Purpose Sworn‑in Certified Public Accountant Report, while those below must file a notification. The rules also allow a full tax‑certification agreement to waive the separate report if it confirms proper treatment.
SteelRadar · 26 days ago
Turkey’s TBMM Plan and Budget Commission has extended the VAT‑free period for inward processing regime (IPR) purchases from 31 December 2025 to 31 December 2030. The change aims to prevent exporters and manufacturer‑exporters from having to pay VAT upfront on domestic raw materials, semi‑finished and auxiliary goods. The regulation will enter into force after its publication in the Official newspaper.
SteelRadar · 27 days ago
Turkey’s Parliament extended the VAT‑free period for inward processing regime (IPR) purchases from 31 December 2025 to 31 December 2030. The change aims to prevent exporters and manufacturer‑exporters from having to pay VAT upfront on domestic raw materials, thereby protecting cash flow and competitiveness.
EY · about 1 month ago
Turkey’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments, effective 6 February 2026. All shipments, even those valued at €30 or less, must now use regular customs procedures, with specific exceptions for medicines and food supplements under prescription. The decree also imposes fixed customs duties of 30% for EU and 60% for non‑EU shipments for certain products and adds a 20% Special Consumption Tax where applicable.
EY Global Tax News · about 1 month ago
Turkiye’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments valued at €30 or less, effective 6 February 2026. All such imports must now use regular customs procedures, and products up to €1500 that are not of commercial quantity require full duty declaration and necessary permits. Medicines and food supplements under prescription up to €1500 remain exempt from the €30 limit but are subject to fixed duty rates and potential special consumption tax.
