Turkey's Revenue Administration has announced  the publication of Decision No. 2812 in the Official Gazette on 31 July 2020, which provides for a temporary reduction of the VAT rates for certain goods and services in light of the COVID-19 pandemic.

This includes that the VAT rate has been temporarily reduced to 8% for the following goods and services:

• Workplace (office) rental services;
• Congress, conference, seminar, concert, fair, and amusement park entrance fees;
• Organization services provided in weddings, wedding ballrooms, and cocktail lounges;
• Barber and hairdressing services and services provided in beauty salons;
• Repair of tailoring, clothing, and home textile products;
• Shoe and leather goods repair and shoe dyeing services;
• Dry cleaning and ironing services for laundry, apparel, and other textile products;
• Carpet and rug washing services;
• Maintenance and repair of the following, excluding materials:
  • bicycles, motorcycles, and motorbikes;
  • electrical appliances used in the home, such as refrigerators, ovens, washing machines, dishwashers, air conditioners, etc.;
  • consumer electronics products, such as TVs, radios, CD/DVD players, video cameras, etc.;
  • heating products used in the home, such as water heaters, wall-mounted boilers, etc. (excluding central heating boilers);
  • home and garden equipment;
  • furniture and home furnishings;
  • computers, communication tools, and equipment; and
  • musical instruments;
• Locksmith and key duplication services and porter services;
• Lubrication, washing, and polishing services for motor vehicles and maintenance and repair of their seats and upholstery (excluding materials);
• Housing maintenance, repair, painting, and cleaning services provided to households (excluding materials);
• Certain food and beverage services (excluding alcoholic beverages);
• Passenger transportation services; and
• Ornamental plants and flower deliveries.

The Decision also provides a temporary 1% VAT rate on entrance fees for cinemas, theatres, operas, ballets, and museums, and for overnight accommodation services.

The Decision entered into force on the date of publication and applies until 31 December 2020.