Bazı Hizmetlerde KDV Oranının Düşürülmesi (İngilizce Versiyonu)

  Circular No: 2020 / 166

Date: 04.08.2020

According to Decision of the President No. 2812 published in the Official Gazette dated 31.07.2020, the VAT rate has been reduced to 8% and 1% in some services until 31.12.2020 (including this date).

The arrangements made are as follows:

Services to be applied 8% VAT rate until 31.12.2020:

1. Workplace rental service,
2. Congress, conference, seminar, concert, fair and amusement park entrance fees,
3. Organization services provided in wedding, marriage contract, prom and cocktail lounges,
4. Barber and hairdressing services and services provided in the beauty salon,
5. Tailoring, maintenance and repair of clothing and home textile products,
6. Shoe and leather goods repair and shoe dyeing services,
7. Dry cleaning, ironing services for laundry, apparel and other textile products,
8. Carpet and rug washing services,
9. Maintenance and repair of bicycles, motorcycles and motor bikes (excluding materials),
10. Maintenance and repair of electrical appliances used in the home (refrigerator, oven, washing machine, dishwasher, air conditioner etc.) (excluding materials),
11. Maintenance and repair of consumer electronics products (TV, radio, CD / DVD players, home video cameras etc.) (excluding materials),
12. Maintenance and repair of heating products used in the home (water heater, water heater, bath boiler, boiler etc.) (excluding central heating boilers) (excluding materials),
13. Maintenance and repair of home and garden equipment (excluding materials),
14. Maintenance and repair of furniture and home furnishings (excluding materials),
15. Maintenance and repair of computers, communication tools and equipment (excluding materials),
16. Maintenance and repair of musical instruments,
17. Locksmith and key reproduce services and porter service,

18. Oiling, washing, polishing services of motor vehicles and maintenance and repair of their seats and upholstery (excluding materials),

19. Housing maintenance, repair, painting and cleaning services provided to households (excluding materials),

20. Food and beverage services outside the scope of the 24th row of the "B) Other Goods and Services" section of the annexed list II (excluding alcoholic beverages),

21. Passenger transportation services,

22. Flower delivery with ornamental plants.

Services to be applied 1% VAT rate until 31.12.2020:

"B) Other Goods and Services" section of the list with Annex II;

1. Entrance fees in the 16th line,
2. Food and beverage services in the 24th line,
3. Accommodation service in the the 25th line.

Relevant regulations entered into force on July 31, 2020.

Decision of the President No. 2812

Kindly submitted for your information.