VAT LAW GENERAL APPLICATION NOTIFICATION
2.1.3.2.10. Cleaning, Environmental and Garden Maintenance Services
2.1.3.2.10.1. Buyers to Apply Withholding and Withholding Rate
In the purchases of cleaning, environmental and garden maintenance services specified in the section (I/C-2.1.3.1/a and b) of the Notification, VAT withholding at the rate of (9/10) is applied by the buyers.
2.1.3.2.10.2. Scope
Common services provided by the cleaning services sector;
– Building cleaning,
– Street cleaning,
– Hygienic cleaning of health institutions and collection and disposal of hospital waste,
– Garbage collection and disposal of collected garbage,
– Cleaning of parks and gardens and cemeteries,
– Pest control,
– Cleaning of railway and land transport vehicles,
and similar works are within the scope of withholding application.
Building cleaning includes cleaning of the interior and exterior of buildings, including their annexes and extensions, and cleaning of all kinds of furnishings (carpet, curtain, armchair, ornaments, etc.) inside or outside the building.
In addition, cleaning or washing of items such as towels, sheets, clothes, underwear is also subject to withholding within the scope of cleaning services.
However, withholding is not applied during the purchase of tools, equipment and consumables such as detergents and brooms to be used in cleaning works.
The services procured by those who are appointed as responsible for the maintenance, planting, irrigation, pest control, collection and rehabilitation of stray animals and similar services of parks, gardens and cemeteries, boulevards, median strips, recreational areas and pools are subject to withholding within the scope of environmental and garden maintenance services.
Source: VAT LAW GENERAL APPLICATION NOTIFICATION https://www.gib.gov.tr/fileadmin/mevzuatek/kdvgeneluygulamatebligi/kdvgeneluygulamatebligi_1c.pdf
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