Executive summary

The Communique Amending the VAT General Implementation Communiqué (Serial No. 57), published in the Official Gazette on 31 January 2026, in part sets out the procedures for verifying whether import-related value-added tax (VAT) falling within the scope of Presidential Decision No. 7846 has been correctly handled.

Presidential Decision No. 7846, published in the Official Gazette on 24 November 2023, designated VAT paid on certain import-related duties and surcharges, such as surveillance-related amounts, safeguard duties, anti-dumping duties, countervailing duties and any associated taxes, charges and levies forming part of the VAT base, as nondeductible.

In practice, taxpayers experienced significant challenges in accurately determining whether VAT related to such items should be treated as nondeductible. To address these issues and strengthen compliance, the Ministry of Treasury and Finance introduced new control and certification obligations via the Communique.

Detailed discussion

Transactions subject to nondeductible VAT

Under Presidential Decision No. 7846, VAT paid on the following import-related elements cannot be deducted:

• Amounts declared but not substantiated in customs declarations for goods subject to surveillance measures
• Safeguard duties and additional financial obligations applied under safeguard legislation
• Anti-dumping duties and countervailing duties applied under unfair competition legislation
• Any taxes, duties, charges and levies arising due to these items and included in the VAT base

These obligations remain unchanged; however, a new certification mechanism has been introduced to ensure correct reporting.

New verification and reporting obligations (effective 2026)

Under the amended Communique:

• Taxpayers with semi-annual import values not exceeding 2,600,000 Turkish Lira (TRY2.6m) must file a notification with the tax office by the end of the month following each six-month period, confirming that the VAT treatment has been correctly applied.
• Taxpayers with semi-annual import values exceeding TRY2.6m, must submit a Special-Purpose Sworn-in Certified Public Accountant Report within the same timeframe to verify the correctness of the taxpayer's VAT treatment regarding nondeductible VAT.

These rules effectively introduce a dual-track compliance requirement based on import volume.

Interaction with full tax-certification agreements

If the taxpayer has a valid full tax-certification agreement for the year in which the import took place, and if the Sworn-in Certified Public Accountant Annual Report expressly states that the VAT paid under Presidential Decision No. 7846 was properly treated, a separate Special-Purpose Sworn-in Certified Public Accountant Report is not required.

However, as other areas of the taxpayer's affairs may be examined during full tax certification, preparing a dedicated Special-Purpose Sworn-in Certified Public Accountant Report may still be a more prudent and lower-risk approach for many businesses.

Increased importance of periodic monitoring

For companies with high import volumes, the Ministry emphasizes the importance of monthly internal controls, rather than waiting for six-month review periods, to prevent VAT reporting errors. This will reduce the risk of compliance gaps and potential penalties during audits.

Implications

The new tax certification and reporting requirements place an additional compliance burden on importers, especially those with large import volumes. Failure to correctly identify nondeductible VAT may lead to assessments and penalties during tax audits.

The requirement for a Special-Purpose Sworn-in Certified Public Accountant Report for amounts exceeding TRY2.6m could increase compliance costs and require more frequent coordination with tax advisors.

Businesses should evaluate whether to rely on the full tax certification process or to prepare a dedicated Special-Purpose Sworn-in Certified Public Accountant Report for clarity and reduced audit risk.