Turkey's Revenue Administration has announced the publication of Communiqué No. 41 in the Official Gazette, which includes amendments to the General Communiqué on the Application of VAT (the VAT Communiqué).
One of the main amendments is the addition of a new section for optional full VAT withholding (reverse charge) in respect of services and deliveries that are subject to partial withholding as specified under Sections 2.1.3.2. and 2.1.3.3. of the VAT Communiqué, with certain exceptions…