Through the Resolution of the President numbered 2019/845 ("Resolution"), published in the Official Gazette dated 22.03.2019 and No. 30722, it is decided that the VAT rate to be applied for the delivery of private cars, that have been purchased with a VAT rate of 18 %, will be also 18 % for the taxpayers engaged in the trade of second hand motor land vehicles.
The Resolution entered into force on 22 March 2019. You may find the full text of the Resolution here.
Additionally, details regarding the implementation of the Resolution are regulated in the VAT Communiqué Serial No. 26 amending the General VAT Communiqué, published in the Official Gazette dated 28 March 2019 and No. 30728.
You may find the full text of the Communiqué here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.