According to article 7 of the VAT Act Numbered 3065, the transactions performed in inner-park (in Turkey) are regarded that those transactions are done in Turkey when it comes to transportation and transit transportation works done between Turkey and foreign countries.
As a result of that, because of that provision and article 1 of the law which indicates that transactions done in Turkey are subject to tax, transactions provided in inner-park (in Turkey) is subject to tax.
***The part of transaction done out of Turkey is not subject to tax which means it is exempt from VAT.
Inner-park is regarded as Turkey’s political border.
Source: Revenue Administration
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