Turkey's Revenue Administration has announced the publication of Presidential Decision No. 5189 on 13 February 2022, which entered into force on 14 February 2022 and provides for the application of a reduced VAT rate of 1% on supplies of foodstuffs in general, with the removal of the wholesale-retail distinction. Previously, the 1% rate was limited to wholesale supplies. With the changes, all supplies of qualifying foodstuffs are generally eligible for the 1% VAT rate, including wholesale, r…