Exempt Reason Codes
Information about the available Turkish VAT exempt reasons codes.
Here is a general list of VAT exemption reason codes with their descriptions for Turkey.
Full Exemption Code List
| Code | Description |
|---|---|
| 301 | 11/1-a Goods Export |
| 302 | 11/1-a Export of Services |
| 303 | 11/1-a Roaming Services |
| 304 | 13/a Delivery, Construction, Modification, Maintenance and Repair of Sea, Air and Railway Transport Vehicles |
| 305 | 13/b Services Provided at Ports and Airports for Sea and Air Transport Vehicles |
| 306 | 13/c Oil Exploration and Construction and Modernisation of Oil Pipelines Related Deliveries and Services |
| 307 | 13/c Mining Exploration, Gold, Silver, and Platinum Mines For Operations, Delivery and Services Related to Enrichment and Refining Activities [KDVGUT-(II/8-4)] |
| 308 | 13/d Delivery of Incentive-Eligible Investment Goods |
| 309 | 13/e Construction, Renovation, and Expansion of Ports and Airports |
| 310 | 13/f Deliveries and Services for National Security Purposes |
| 311 | 14/1 International Transport |
| 312 | 15/a Deliveries and Services to Diplomatic Bodies and Missions |
| 313 | 15/b Deliveries and Services to International Organisations |
| 314 | 19/2 Exemptions under International Agreements Entered into Force in Accordance with the Procedure Exemptions |
| 315 | 14/3 Motor Vehicle Deliveries to Lorries, Tractors and Semi-Trailers Carrying Exported Goods Diesel Deliveries |
| 316 | 11/1-a Contract Manufacturing Services Provided for Customers in Free Zones |
| 317 | 17/4-s Tools and Computer Software Related to the Education, Professions, and Daily Lives of Persons with Disabilities Equipment and Computer Programmes |
| 318 | Temporary 29 Projects to be Implemented under the Build-Operate-Transfer Model in accordance with Law No. 3996, Projects Related to Health Facilities Constructed in Return for Lease in accordance with Law No. 3359, and Projects Related to Education and Training Facilities Constructed in Return for Lease in accordance with Decree Law No. 652 Related Projects: Deliveries and Services |
| 319 | 13/g Vehicle Deliveries to the Prime Ministry Central Organisation |
| 320 | Temporary 16 (Law No. 6111) Within the Scope of ISMEP, Affiliated with the Istanbul Provincial Special Administration Deliveries and Services to be Provided to the "Istanbul Project Coordination Unit" Operating as |
| 321 | Provisional 26 Deliveries of Goods and Provision of Services for the Official Use of the United Nations (UN) and North Atlantic Treaty Organisation (NATO) Representations and Programmes, Funds and Specialised Agencies Affiliated with These Organisations, as well as the Organisation for Economic Co-operation and Development (OECD) Delivery of Goods and Provision of Services to Be Performed Free of Charge for Social and Economic Assistance Purposes and the Supply of Goods and Provision of Services Made to Them in Connection Therewith |
| 322 | 11/1-a Deliveries Made to Non-Residents in Turkey with a Special Invoice (Luggage Trade) |
| 323 | 13/ğ Delivery of Product Certificates Issued in Accordance with Law No. 5300 through Specialised/Commercial Exchange |
| 324 | 13/h Deliveries and Services Provided to the Turkish Red Crescent Society and the Turkish Red Crescent Association's Deliveries and Services |
| 325 | 13/ı Feed Deliveries |
| 326 | 13/ı Delivery of Fertilisers Registered by the Ministry of Food, Agriculture and Livestock Delivery |
| 327 | 13/ı Delivery of Raw Materials Contained in Fertilisers Registered by the Ministry of Food, Agriculture and Livestock Delivery of Raw Materials Contained in Fertilisers to Fertiliser Producers |
| 328 | 13/i Deliveries to Residential or Commercial Premises |
| 350 | Others |
| 351 | VAT - Other Non-Exempt |
Partial Exemption Code List
| Code | Description |
|---|---|
| 201 | 17/1 Transactions for Cultural and Educational Purposes |
| 202 | 17/2-a Transactions for Health, Environmental and Social Assistance Purposes |
| 204 | 17/2-c Foreign Diplomatic Organisation And No Institutions Will Make Purchases of Goods and Services Related to Donations |
| 205 | 17/2-d Deliveries Related to Immovable Cultural Assets and Architectural Services |
| 206 | 17/2-e Transactions of Professional Organisations |
| 207 | 17/3 Transactions of Military Factories, Shipyards and Workshops |
| 208 | 17/4-c Merger, Transfer, Conversion and Division Operations |
| 209 | 17/4-e Transactions Subject to Bank and Insurance Transactions Tax |
| 211 | 17/4-h Deliveries of Water for Agricultural Purposes and Drinking Water Deliveries by Village Legal Entities |
| 212 | 17/4-ı Services Provided in Free Zones |
| 213 | 17/4-j Transportation of Oil and Gas via Pipeline |
| 214 | 17/4-k Delivery of Land and Workplaces in Organised Industrial Zones and Delivery of Housing to Members of Housing Construction Cooperatives |
| 215 | 17/4-l Transactions of Asset Management Companies |
| 216 | 17/4-m Transactions of the Savings Deposit Insurance Fund |
| 217 | 17/4-n News Services Provided to the Directorate General of Press, Publication and Information Services |
| 218 | 17/4-o Services Related to Customs Warehouses, Temporary Storage Facilities, Customs Areas and Duty-Free Shops |
| 219 | 17/4-p Operations of the General Directorate of Treasury and Land Office |
| 220 | 17/4-r Sales of Immovable Property and Shareholdings Held for Two Full Years |
| 221 | Temporary 15 Housing Construction Cooperatives, Municipalities and Social Security Construction Contracting Services Provided to Institutions |
| 223 | Temporary 20/1 Transactions Conducted in Technology Development Zones |
| 225 | Temporary 23 Deliveries Related to Computer Donations Made to the Ministry of National Education |
| 226 | 17/2-b Free Education and Training Services Provided by Private Schools, Universities and Higher Education Institutions |
| 227 | 17/2-b Deliveries and Services Provided Free of Charge as Required by Law |
| 228 | Deliveries Made Free of Charge to the Institutions and Organisations Listed in Article 17/1 of the Law |
| 229 | 17/2-b Food items, cleaning supplies, clothing, and fuel donated to associations and foundations engaged in food banking activities |
| 230 | 17/4-g Delivery of Bullion Gold, Bullion Silver, and Precious Stones |
| 231 | 17/4-g Delivery of Metal, Plastic, Rubber, Paper, Glass Scrap and Waste |
| 232 | 17/4-g Delivery of Foreign Currency, Money, Stamps, Valuable Papers, Shares and Bonds |
| 234 | 17/4-ş Delivery of Residences Pledged as Collateral and Mortgaged for the Purpose of Housing Finance |
| 235 | 16/1-c Transit and Customs Warehouse Regimes with Temporary Storage and Free Zone Regulations |
| 236 | 19/2 Exemptions (No Right of Refund) Under International Agreements Entered into Force in Accordance with the Procedure |
| 237 | 17/4-t Delivery of Commodity Certificates Regulated Under Law No. 5300 Through Specialised/Commercial Exchanges Following the First Delivery |
| 238 | 17/4-u Transfer of Assets to Asset Leasing Companies and Leasing of These Assets by Asset Leasing Companies and Transfer to the Acquiring Institution |
| 239 | 17/4-y Transfer of Real Estate to Financial Leasing Companies, Leasing of Real Estate by the Financial Leasing Company to the Transferor and Transfer |
| 240 | 17/4-z Leasing, Transfer and Sale of Intangible Rights Related to Patented or Utility Model Certified Inventions |
| 241 | Services Related to the Turkish Stream Gas Pipeline Project Agreement (Article 9/b) |
| 250 | Others |
Special Consumption Tax Exemption Code List
| Code | Description |
|---|---|
| 101 | Export Exemption |
| 102 | Diplomatic Exemption |
| 103 | Military Purpose Exemption |
| 104 | Deliveries to Those Engaged in Petroleum Exploration Activities |
| 105 | Exemption Arising from an International Agreement |
| 106 | Other Exemptions |
| 107 | Deliveries Made Under Article 7/a |
| 108 | Deliveries Made Under Provisional Article 5 |
| 151 | Excise Tax - Other Non-Exempt |
SPECIAL TAXABLE AMOUNT CODE LIST.
Used when customInfo.tur.invoiceTypeCode is Special (OZELMATRAH)
Used when
customInfo.tur.invoiceTypeCode is Special (OZELMATRAH)| Code | Description |
|---|---|
| 801 | National lottery, sports lottery and similar organisations organised by the State |
| 802 | Horse racing and other joint betting and games of chance |
| 803 | Performances and concerts featuring professional artists, as well as sporting activities, matches, races, and competitions involving professional athletes participating in sporting activities, matches, races and competitions |
| 804 | Sales conducted in customs warehouses and auction halls |
| 805 | The delivery and import of jewellery made of gold or containing gold, as well as gold coins delivery and import |
| 806 | Tobacco products and certain alcoholic beverages |
| 807 | Newspapers, magazines and similar periodical publications |
| 808 | Deliveries of bullion silver and silver goods |
| 809 | Tickets and cards used in urban passenger transport by municipalities by retailers |
| 810 | Sales of telephone cards and tokens |
| 811 | Printing of certain documents used in driving schools by the Turkish Federation of Drivers and Automobile Owners and the printing of certain documents used in driving schools |
Updated 3 days ago
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