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Guide on Tax incl. VAT treatment of donations and aid

Donations and Aids within the Scope of VAT Law

  • Donations and Grants for Educational and Health Facilities and Religious Facilities Aids
  • Institutions and Organizations Listed in Article (17/1) of the VAT Law – All kinds of goods delivered to organizations free of charge and Service Executions
  • Deliveries Made within the Scope of Food Banking
  • Diplomatic Representations of Foreign States in Turkey and Consulates and Foreign Charities and Aid Deliveries and Services to  organizations
  • International Organizations Operating in Turkey and Programs, Funds, Representative Offices and Special Deliveries and Services to Specialized Organizations
  • Provision of Computers and Equipment to the Ministry of National Education Free of Charge Deliveries and Software Deliveries and Services

Source gov.tr

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