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.
From 31 December 2025 to 31 December 2030.
To prevent exporters and manufacturer‑exporters from having to pay VAT upfront on domestic raw materials, thereby protecting cash flow and competitiveness.
Article 17 of the Turkish VAT Law No. 3065.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
SteelRadar · about 5 hours ago
Turkey’s Parliament extended the period for VAT‑free domestic purchases under the Inward Processing Regime by five years, from 31 December 2025 to 31 December 2030. The change removes the need for exporters to pay VAT upfront on materials procured domestically under Inward Processing Certificates, safeguarding cash flow and export competitiveness. The regulation will take effect after publication in the Official newspaper.
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.
VatAbout · 38 minutes 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.
Eurofast · about 6 hours ago
Bulgaria’s VAT reform, effective 1 January 2026, introduces a small‑enterprise regime allowing companies with turnover up to €51,130 domestically and €100,000 EU‑wide to operate VAT‑free across the EU, removes the reverse‑charge for goods assembled or installed in Bulgaria, and expands registration thresholds to include subsidies, packaging, transport and other charges, all expressed in euros following euro adoption.