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Turkey Removes Conditions for Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake — Orbitax Tax News & Alerts

Turkey's Revenue Administration has announced the publication of Presidential Decision No. 6830 on 23 February 2023, which amends the reduction in the VAT rate to 1% on supplies of prefabricated structures and containers to be used in provinces affected by the earthquake that struck on 6 February 2023. The amendment removes the conditions regarding the delivery and use of prefabricated structures and containers so that the 1% rate simply applies in general. This applies from 23 February to 31 December 2023.