Republic of Türkiye
REVENUE ADMINISTRATION
Zonguldak Tax Office Directorate
Income Laws Group Directorate
Date: 09.08.2024
No: E-55054586-130-56345
Subject: VAT Rate Applicable for Sales and Services in a Pastry Shop
In the request for a private opinion registered in our Directorate, it was stated that the bakery products produced in your workshop are sold in the branch workplaces owned by your company, and that only one of these branches offers dining services, while the others only sell ready-made products. Our opinion was requested regarding the VAT rate to be applied in the sales made in branches where dining services are not offered.
According to the 2007/13033 Council of Ministers Decision, food sales at branches without seating areas or dining services will be subject to a 1% VAT rate. However, branches offering dining services will apply a 10% VAT rate for both food sales and services.
Source: Revenue Administration
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