New Regulation in VAT Application on Imports

Circular: 2026-14

With the regulation dated 31 January 2026, important changes have entered into force regarding the deduction of Value Added Tax (VAT) paid under import surveillance measures, safeguard measures, and anti-dumping / unfair competition practices. The regulation was published in the Resmî Gazete and is now in effect.

Under the new implementation, VAT paid on the following items can no longer be deducted:

• Amounts that cannot be substantiated and arise due to import surveillance practices,
• Customs duties and additional financial liabilities applied under safeguard measures,
• Anti-dumping and countervailing duties,
• Any taxes, fees, charges, and similar payments included in the VAT base as a result of the above items.

Only VAT calculated on the actual CIF value and the duties attributable to this CIF value may be deducted.

In addition, if the non-deductible VAT amount exceeds TRY 2,600,000, this amount must be substantiated by a Special Purpose Certified Public Accountant (Sworn-in CPA / YMM) Report.

However, if the taxpayer has a duly executed full certification agreement (full tax audit) for the relevant year and the related report explicitly covers the VAT paid under this regulation, a separate Special Purpose YMM Report will not be required.

Importing companies are required, for each six-month period of the calendar year, to either notify their tax office or submit the required Special Purpose YMM Report by the end of the month following the relevant period.