FRAMEWORK AGREEMENTS

1- Framework Agreement (IPA)

• Framework Agreement
• General Tax Exemption Communiqué for IPA (TR)
• Annexes of the Communiqué  (TR)
• Application Form (English) (IPA)
• Application Form (English-Turkish) (IPA)
• Petition Letter Templates TR (IPA)
• Article 15 of the Law No. 6456 removing the witholding tax

APPLICATION

According to the General Communique for IPA Framework Agreement No.1 which is introduced by the Ministry of Finance, EC Contractors, after filling the information form, in order to obtain VAT Exemption Certificate, should apply to the below mentioned authorities with the relevant documents:

a-) Natural person EC Contractors who are not nationals and/or not residents of Turkey (including Resident Twinning Advisors) and legal person EC Contractors who do not have permanent establishment or fixed base in Turkey should directly apply to the Department of European Union and Foreign Affairs under the Revenue Administration,

b-) For natural person EC Contractors of whom residence is not located in a province where a Presidency of Local Tax Administration is established; and for legal person EC Contractors of whom business base (registered base) is not located in a province where a Presidency of Local Tax Administration is established should directly apply to the Department of European Union and Foreign Affairs under the Revenue Administration,

c-) For natural person EC Contractors of whom residence; and for legal person EC Contractors of whom business base (registered base) are located in a province where a Presidency of Local Tax Administration is established, providing that contract budget is less than 1 million EUR (including 1 million EUR) should apply to the relevant Presidency of Local Tax Administration.

• Flowcharts Illustrating the VAT Exception Process


• The Procedure of Getting VAT Exemption Certificate for Natural or Legal Persons Who are not Resident in Turkey
• The Process of Obtaining the VAT Exemption Certificate for the Natural or Legal Persons Resident in Turkey
• Tax Exemption in the Goods to be Imported
• The Scheme of Benefiting from Value Added Tax Exemption
• The Process of Obtaining the VAT Exemption Certificate for the Resident Twinning Advisors(RTA)
• VAT Exemption Procedure for the Experts in the Twinning Contracts
• The Procedure for Obtaining the New VAT Exemption Certificate- When a Changes is Made in the Contract
• The Procedure of Getting VAT Exemption Certificate for the Grant Contracts
• VAT Exempted Goods and Services Under the Grant Contracts

 

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2- Framework Agreement (Covers 2002-2006 National Programmes)

• Framework Agreement
• Framework Annexes
• Unofficial translation of the General Tax Exemption Communiqué
• Unofficial translation of the tax exemption on Road Vehicles Communiqué
• Application Form
• VAT Exception Certificate Application Guide

 

TAX EXEMPTION GUIDE FOR EU FINANCIAL AID