With the decision of the Revenue Administration of the Ministry of Treasury and Finance, the “Communiqué Amending the Value Added Tax General Implementation Communiqué” was published in today’s issue of the Official Gazette. carried out by the Ministry of National Defense or the Presidency of Defense Industry together with the Communiqué. VAT exemption for deliveries and services related to defense industry projects was brought.
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VAT exemption for defense industry projects
Regarding the defense industry projects carried out by the Ministry of National Defense or the Presidency of Defense Industry, the deliveries and services to these institutions within the scope of the relevant projects and the deliveries and services to be made to those who carry out the deliveries and services within the scope of these projects, the quantity and quality of which are approved by these institutions VAT exempt from 25 December 2021.
On the other hand, in the relevant decision in the Official Gazette, it is stated that “The exception provision entered into force and carried out by the Ministry of National Defense or the Presidency of Defense Industries. Starting before 25 December 2021 and on ongoing defense industry projects, deliveries and services made after December 25, 2021 are also within the scope of the exemption.
The opinion of the Revenue Administration will be sought.
According to the Communiqué, the opinion of the Revenue Administration can be sought when national security organizations that want to provide goods and services within the scope of VAT exemption are hesitant about whether the relevant goods and services can be considered within the scope of the exemption.
For the purpose of documenting the transaction made within the scope of exception to the contractor issuing the invoice by the national security organizations that purchase these goods and services. stamp and signature of the authorized unit chief A document to be applied will be given.