VAT Treatment for Imports Affected by Surveillance/Safeguards/Trade Remedies and VAT Exemption on Imports for UEFA Events (KDV GUT Communiqué No. 57) – Türkiye
Why this matters for foreign exporters and importers trading with Türkiye:
This is a Turkish customs-and-VAT compliance update intended for non-Turkish companies importing into Türkiye or supplying goods that will be imported into Türkiye under these regimes. It affects:
Total landed cost and tax recoverability: VAT may become a real cost (non-recoverable) to the extent it arises from surveillance/safeguard/trade-remedy-driven base increases.
Contracting and pricing: Importers may need to revisit duty/VAT allocation clauses, especially where trade remedies or surveillance significantly elevate the VAT base.
Customs-to-finance alignment: Correct mapping of customs-declaration components to VAT deductibility becomes essential for audit-ready compliance.
Executive Summary
The VAT General Implementation Communiqué amendment (Serial No. 57), published in the Official Gazette dated 31 January 2026 (No. 33154), introduces two customs-relevant clarifications:(i) a VAT exemption mechanism for imports related to specific UEFA finals and EURO 2032, applied via an official confirmation letter to be presented to customs, and (ii) detailed rules confirming that VAT paid on customs-value increases arising from import surveillance, safeguard measures, and trade-remedy duties (anti-dumping / countervailing) is not deductible to the extent it relates to those specific increases.
Scope
- Event-related VAT exemption on importsFor the 2026 UEFA Europa League Final, 2027 UEFA Conference League Final, and EURO 2032, the exemption applies to supplies and services made to certain non-resident entities and also covers imports, provided an official confirmation letter is presented to the customs office.
- Non-deductibility of VAT tied to surveillance/safeguards/trade remediesA new section (III/C-2.6) explains how the non-deductibility rule operates where the VAT base increases due to:
- Import surveillance (including non-substantiated amounts declared in the customs declaration),
- Safeguard measures (additional customs duties / additional financial obligations),
- Anti-dumping and countervailing duties, and related charges included in the VAT base.
Practical Compliance Notes
- Only the VAT attributable to the base increase caused by the specified regimes is non-deductible; VAT relating to other “normal” import cost components may remain deductible, depending on the taxpayer’s general VAT position.
- The Communiqué introduces a compliance trail (notifications and/or special CPA/YMM reporting) to evidence whether non-deductible VAT has been correctly treated.
Other legislation updates
- Türkiye – Amendment to Customs General Communiqué No. 16: Clarification on Simplified Procedure for OKSB Holders
- Türkiye – Anti-Dumping Measures Expiring in 2026: Official Notice under Communiqué No. 2026/4
- Türkiye – Amendment to the Free Zones Implementation Regulation: Licensing, Accounting Separation and Superstructure Regime
- Amendment to the Minimum Fee Tariff for Customs Brokers and Authorized Customs Brokers (Türkiye – Regulatory Update)
- Imposition of Definitive Anti-Dumping Measures on Tin-Coated Flat-Rolled Steel Products Originating in Germany, China, Korea, Japan and Serbia