With the Official Gazette published today, the VAT rate to be applied in the delivery of COVID-19 vaccines in 2022 has been announced. According to the decision, the rate was for the protection of 1% VAT.
Value Added Tax (VAT), which is applied to all products in our country, is reflected on all products at three different rates. While the standard rate we see in general is 18%, we can see that 8% and 1% rates are applied to some products with special discounts. If it is a product where VAT is applied at a discounted rate were the COVID-19 vaccines.
With the Presidential Decision No. 3318 published in the Official Gazette dated 23 December 2020, the VAT rate of COVID-19 vaccines approved by the Ministry of Health was determined as 1%. This decision was valid until 31 December 2021, that is, until today. With the Official Gazette published today, COVID-19 vaccines in 2022 It was announced at what rate VAT will be charged.
VAT rate is maintained at 1% in coronavirus vaccines
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With the decision numbered 5047 published together with the Official Gazette numbered 31706, the VAT rate to be collected from COVID-19 vaccines will be increased in 2022. protected as 1% It was decided. In the Decision, the phrase 31/12/2021 in the temporary article 8 of the Decision on the Determination of the Value Added Tax Rates to be Applied to the Goods and Services put into force by the Council of Ministers. changed to 31/12/2022 specified.
Value Added Tax applied for COVID-19 vaccines, in the delivery of vaccines being implemented.
Source :
https://www.aa.com.tr/tr/saglik/kovid-19-asilarinda-2022de-de-yuzde-1-kdv-uyguacak/2461834