Turkey’s Revenue Administration has announced the publication of Presidential Decision No. 6790 on 14 February 2023, which provides for a reduction in the VAT rate to 1% on supplies of prefabricated structures and containers to be used in provinces affected by the earthquake that struck on 6 February 2023.
Pursuant to the Provisional Article 10 added to the Council of Ministers Decision No. 2007/13033; In the delivery (installation and assembly) of prefabricated structures and containers to the disaster victims and the institutions and organizations listed in the 1st paragraph of Article 17 of the Value Added Tax Law, until 31/12/2023 (including this date) to be used in the provinces where a state of emergency was declared with the Presidential Decree No. 6785. The VAT rate has been determined as 1%.
Click here to access the Presidential Decree .
Click here to access the explanatory note .
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