With the Communiqué (Serial No: 54) Amending the VAT General Implementation Communiqué published in the Official Gazette dated 27 February 2025;
-Since the earnings obtained from services such as individual courses, training, data processing and development, product promotion, given over the internet and similar electronic media as of 1/1/2024 are included in the scope of Article 20/B of the Income Tax Law, the explanations that the deliveries and services subject to these earnings will be exempt from VAT according to Article 17/4-a of the Law No. 3065 have been added to the Communiqué.
-The Ministry has ceased to use its authority to refund in cash the tax that cannot be refunded to the taxpayers by offsetting within the year regarding the deliveries subject to the reduced rate, without making any distinction between sectors, goods and service groups and periods. The taxpayers’ refund application regarding the transactions subject to the reduced rate will continue in the form of refund by set-off within the year, and in the following year, in cash or by set-off. This regulation will be valid for refund requests made as of 1 March 2025.
