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.
The period for VAT‑free domestic purchases under the inward processing regime was extended from 31 December 2025 to 31 December 2030.
It will take effect after publication in the Official newspaper, extending the period to 31 December 2030.
Exporters and manufacturer‑exporters using Inward Processing Certificates (IPCs) benefit by avoiding upfront VAT on domestic purchases.
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SteelRadar · about 8 hours 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 · 6 days 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 · 7 days 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.
VATCalc · 13 days ago
Turkey’s Revenue Administration proposes a phased reduction of the Digital Services Tax (DST) from 7.5% to 5% in January 2026 and further to 2.5% in January 2027. The DST applies to digital service providers exceeding a global revenue threshold of EUR 750 million or local revenue of TRY 20 million, with strict monthly reporting and no deductions allowed. Exemptions require an independent auditor report and are subject to strict thresholds.
Bloomberg Tax · about 3 hours ago
The Slovak Financial Administration released Guide No. 1/DPH/2026/I on January 14, 2026, outlining amendments to the VAT Act. Key provisions include mandatory electronic invoicing for domestic supplies from 1 January 2027 to 30 June 2030 and an option for the tax office to require customers to pay VAT directly to the tax administrator’s account if a supplier is suspected of non‑payment. The guidance applies to all Slovak taxpayers engaged in domestic supply of goods and services.
VatAbout · about 7 hours ago
North Macedonia has introduced several VAT and e‑invoicing updates in late 2025 and early 2026. The VAT exemption for small‑value shipments is now limited to non‑commercial items, the 5% preferential rate for residential buildings is extended to 2028, and a pilot e‑invoice system (e‑Faktura) began on 5 January 2026. A new Top‑up Tax Rulebook was also published, aligning with OECD standards.
