- VAT declared and accrued by the buyer must be paid by the buyer for it to be returned to the seller
- The execution of this practice was stopped by the Council of State but was put into practice again
- VAT withholding is the payment of a certain percentage of VAT calculated on the invoice by the buyer instead of the seller
- VAT refund requests are now conditional on the buyer’s payment of the tax withheld
- Tax offices have started dismissing refund requests if the buyers have not paid the withheld tax
- Taxpayers have filed applications before the Council of State for the stay of execution and cancellation of the regulation
- The Council of State decided to stay the execution of the regulation, but the decision was appealed by the Revenue Administration
- The judgment for stay of execution was revoked on procedural grounds
- It is important to clarify the situation through a judgment on the stay of execution and complete the substantive examination
Source: eng.mazars.com.tr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
