TAX EXEMPTION
FRAMEWORK AGREEMENTS
1- Framework Agreement (IPA)
- Framework Agreement
- General Tax Exemption Communiqué for IPA (TR) (No:01)
- Annexes of GENERAL COMMUNIQUÉ (SERIES NO 1)
- General Tax Exemption Communiqué for IPA (TR) (No:02)
- Annexes of the Communiqué (TR) (No:02)
- Application Form (English) (IPA)
- Application Form (English-Turkish) (IPA)
- Petition Letter Templates TR (IPA)
- Article 15 of the Law No. 6456 removing the witholding tax
APPLICATION
According to the General Communique for IPA Framework Agreement No.1 which is introduced by the Ministry of Finance, EC Contractors, after filling the information form, in order to obtain VAT Exemption Certificate, should apply to the below mentioned authorities with the relevant documents:
a-)For natural person EC Contractors of whom residence; and for legal person EC Contractors of whom business base (registered base) are located in a province where a Presidency of Local Tax Administration is established:
If the proportional budget amount within the contract amount is equal or less than three million Turkish Lira;
- If the Contractor both is located in Istanbul and is registrerd to the Large Taxpayers Office: apply to the Large Taxpayers Office.
- If the Contractor is located in Istanbul but is not registrerd to the Large Taxpayers Office: apply to Presidency of Istanbul Tax Office.
- If the Contractor is not located in Istanbul: apply to the relevant Tax Office.
If the proportional budget amount within the contract amount is more than three million Turkish Lira; EC Contractors shall directly apply to the Revenue Administration.
b-) For natural person EC Contractors of whom residence is not located in a province where a Presidency of Local Tax Administration is established; and for legal person EC Contractors of whom business base (registered base) is not located in a province where a Presidency of Local Tax Administration; if the proportional budget amount within the contract amount is equal or less than one million Turkish Lira, EC Contractors shall directly apply to the District Revenue Office. If the proportional budget amount within the contract amount is more than one million Turkish Lira, EC Contractors shall directly apply to the Revenue Administration.
c-) Natural person EC Contractors who are not nationals and/or not residents of Turkey (including Resident Twinning Advisors) and legal person EC Contractors who do not have permanent establishment or fixed base in Turkey shall directly apply to the Revenue Administration
Flowcharts Illustrating the VAT Exception Process
- The Procedure of Getting VAT Exemption Certificate for Natural or Legal Persons Who are not Resident in Turkey
- The Process of Obtaining the VAT Exemption Certificate for the Natural or Legal Persons Resident in Turkey
- Tax Exemption in the Goods to be Imported
- The Scheme of Benefiting from Value Added Tax Exemption
- The Process of Obtaining the VAT Exemption Certificate for the Resident Twinning Advisors(RTA)
- VAT Exemption Procedure for the Experts in the Twinning Contracts
- The Procedure for Obtaining the New VAT Exemption Certificate- When a Changes is Made in the Contract
- The Procedure of Getting VAT Exemption Certificate for the Grant Contracts
- VAT Exempted Goods and Services Under the Grant Contracts
TAX EXEMPTION GUIDE FOR EU FINANCIAL AID