VAT Rate for Refurbished Second-Hand Mobile Phones Determined

VAT RATE FOR REFURBISHED SECOND-HAND MOBILE PHONES DETERMINED

Presidential Decree No. 4517, published in the Official Gazette No. 31614 dated 30 September 2021, added the following item to List No. 1 attached to the Council of Ministers Decree No. 2007/13033: "21 – Deliveries of refurbished second-hand mobile phones that have data, voice or SMS traffic of at least one year prior, refurbished and certified under the 'Regulation on the Sale of Refurbished Products' and sold with a refurbished product warranty by refurbishment centres and authorised dealers."

This decision entered into force on 1 October 2021. Mobile phones complying with the relevant regulation and this decision are subject to VAT at 1%.