The % 8 VAT rate for staple food has been decreased to % 1 with the Presidential Decree No. 5189.
The
lists annexed to the VAT Code has changed with this Decree.
-
“Part
A- Food Products”
section of the List II with % 8 rate has been carried to List I with the
%
1 rate
- However, the % 8 is still in place for these food that is
served in a restaurant, or another food serving place. The prepaid
meal cards provided
for employees are still subject
to % 8 VAT rate. The food products that are also
subject to Special Consumption Tax are still taxed at the % 8 VAT rate.
-
List I with the % 1
rate has now a new section with the title “B-OTHER GOODS AND SERVİCES”
- Section
“B-OTHER GOODS AND SERVİCES” in List II has been deleted.