DECISION ON THE DETERMINATION OF VALUE ADDED TAX RATES TO BE APPLIED TO GOODS AND SERVICES (*)
TEMPORARY ARTICLE 10- (Temporary article amended by the Presidential Decree No. 6830; Entry into force: 23.02.2023) (1) The tax rate specified in subparagraph (b) of the first paragraph of Article 1 of this Decision was applied for the delivery of prefabricated structures and containers until 31/12/2023 (including this date) (including installation and assembly works). However, this period expired on 31.12.2023.
As of 1.1.2024, the VAT rate to be applied to the delivery of prefabricated structures and containers is 20%.
Source: Istanbul Chamber of Certified Public Accountants
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