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VAT Exemption in Construction Donations – VAT Exemption Certificate

Yayınlayan: Sefa KATIRCI
Kategori: English, Financial Consultancy
VAT Exemption Certificate - Guven CPA
VAT Exemption Certificate -Guven Certified Public Accountancy


1.1 VAT Exemption Certificate
  • The VAT Exemption Certificate is limited to the period stipulated in the project. If the said period is revised, the period in the exception document shall be revised by applying.
  • If the project is revised, updated or additional project is organized, the list of goods and services within the scope of the project is also revised electronically. After this revision has been carried out, the exception document must also be revised.
  • The return request of the seller’s taxpayer is finalized by searching for other certificates required for return based on the exception certificate.
  • The return request of the seller’s taxpayer is finalized by searching the other documents required for the return based on the exception document.
  • If the goods in the scope of the exemption are obtained through importation, the said document shall be submitted to the relevant customs office. The section on the imported goods in the exemption document shall be filled in and this completed section shall be approved by the relevant customs authority.
1.1.1. Renewal of VAT Exemption Certificate
  • The suitability of the facility to the project is examined by the relevant administrations and organizations and the Tax Office. The office provides an appropriate notification on this subject.
  • The VAT exemption certificate shall be issued by Tax Offices of six-month period from the date of Construction License.
  • If the relevant institution does not make a notification, the Tax Office shall request notification from the relevant official.
  • Tax Office takes the necessary measures so that no other action is taken under the exception certificate.
  • In addition, the completion of the project, not done in accordance with the protocol, the exemption certificate is issued to the relevant Tax Office.
  • Any part of the construction that has been completed in the protocol, but not completed as prescribed by the protocol, should be notified to the relevant Tax Office.
  • At the end of the VAT exemption certificate, the goods and services are required to close the exception document. It can be handled by submitting the certificate to the tax office.
1.2. Entry of Goods and Services into the System
  • The vendor’s approval is obtained by specifying the invoice date, number, quantity and amount of goods or services. These documents are provided in the appendix of the certificate, related to the goods and services received from the seller. This casting, which has a vendor approval, is entered into the system together with the purchase / sale information as the service performance and the delivery of the goods are realized.
  • Costs for multiple goods and services received from a single vendor up to 5% of the project cost can be entered as a single line.
  • 5 lines of more than one thousand can be written. However, the sum of these amounts should not exceed 10% of the project cost.
  • In case of exceeding the type, amount, amount of goods and services, such purchases are explained in a clear manner.
  • The invoice date and number for these purchases must be included in the list.

For a VAT Exception Certificate example, you can click the URL below: