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How is VAT Withholding Applied to Cleaning, Environmental and Garden Maintenance Services in Türkiye?

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VAT LAW GENERAL APPLICATION NOTIFICATION
2.1.3.2.10. Cleaning, Environmental and Garden Maintenance Services
2.1.3.2.10.1. Buyers to Apply Withholding and Withholding Rate

In the purchases of cleaning, environmental and garden maintenance services specified in the section (I/C-2.1.3.1/a and b) of the Notification, VAT withholding at the rate of (9/10) is applied by the buyers.

2.1.3.2.10.2. Scope

Common services provided by the cleaning services sector;
– Building cleaning,
– Street cleaning,
– Hygienic cleaning of health institutions and collection and disposal of hospital waste,
– Garbage collection and disposal of collected garbage,
– Cleaning of parks and gardens and cemeteries,
– Pest control,
– Cleaning of railway and land transport vehicles,

and similar works are within the scope of withholding application.

Building cleaning includes cleaning of the interior and exterior of buildings, including their annexes and extensions, and cleaning of all kinds of furnishings (carpet, curtain, armchair, ornaments, etc.) inside or outside the building.

In addition, cleaning or washing of items such as towels, sheets, clothes, underwear is also subject to withholding within the scope of cleaning services.

However, withholding is not applied during the purchase of tools, equipment and consumables such as detergents and brooms to be used in cleaning works.

The services procured by those who are appointed as responsible for the maintenance, planting, irrigation, pest control, collection and rehabilitation of stray animals and similar services of parks, gardens and cemeteries, boulevards, median strips, recreational areas and pools are subject to withholding within the scope of environmental and garden maintenance services.


Source: VAT LAW GENERAL APPLICATION NOTIFICATION https://www.gib.gov.tr/fileadmin/mevzuatek/kdvgeneluygulamatebligi/kdvgeneluygulamatebligi_1c.pdf
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.


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