With the communiqué published by the Ministry of Treasury and Finance, VAT exemption was introduced for deliveries and services related to defense industry projects.
By the Revenue Administration, which is affiliated to the Ministry of Treasury and Finance; The "Communiqué Amending the Value Added Tax General Implementation Communiqué" was published in the Official Gazette dated 18 January 2022 and numbered 31723.
In question notification thanks to the Ministry of National Defense (MSB) or industry Defense carried out by the Presidency (SSB) industry regarding their projects;
- With the deliveries and services made to these institutions within the scope of related projects,
- Deliveries and services to be provided to those who perform the deliveries and services within the scope of these projects, the quantity and quality of which are approved by these institutions.
VAT exemption covering the deliveries and services to be realized within the scope of the projects, 25/12/2021 entered into force from the date of Defense industry projects carried out by the Ministry of National Defense and SSB, which started before the date of 25 December 2021, when the exception provision came into force, and which are still continuing, will be exempted within the framework of deliveries and services made after this date.
The opinion and approval of the Revenue Administration will be applied.
As stated in the said communiqué; If the national security institutions that want to provide goods and services within the scope of the exemption are in doubt as to whether the goods and services in question are within the scope of the exemption, they can get the opinion of the Revenue Administration and benefit from the VAT exemption within the framework of the opinion. In order to document the operation carried out within the scope of the exception, a document will be given to which the stamp and signature of the authorized unit chief will be applied. Thus, goods and services can be supplied to Defense Industry projects in a documented manner, exempt from VAT.
Thanks to the decision, it is aimed to minimize the increase in the costs of the projects due to the increase in the exchange rate and to reduce the expense item of the goods and services procured within the scope of the project.