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Should we look at vehicle license or list of Customs Tariff Statistics Position to get information about whether the VAT of vehicles can be deducted or not?

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Should we look at vehicle license or list of Customs Tariff Statistics Position to get information about whether the VAT of vehicles can be deducted or not?

It is stated that it is a private car in the license of the vehicle which we have bought for our company. The vehicle is included in the commercial vehicles section of 87.04 group in the Customs Tariff Statistics Position List (CTSP). Are we going to deduct VAT according to the license or the section in CTSP list?

18% of the VAT paid on the invoice will be deducted according to Article 29 of VAT Law No. 3065 due to the fact that following vehicles (motor vehicle for transporting goods -tariff position no 87.04) are classified as a van according to the tariff position: Box vehicles with single row seats limited to the driving seat, with no side windows in the section behind the driving compartment such as Citan, Connect, Combo, Partner, Berlingo, Caddy, Vaneo, Fiorino, Bipper, Doblo, Kango, Traffic Express; Box panel vans with no seats and with no windows in the section behind the driving compartment such as Starex, Master, Traffic, Transit, Vito, Viano, Transporter, Caravelle, Transit, Jumpy, Ducato, Boxer; vehicles with only two seats in the front, no seats in the rear, closed rear windows, 3 or 5 doors, a fixed panel or net barrier between the driver’s seat and the rear section such as Palio van, Clio van, Corsa van, Matrix Space.


Source: İSMMMO
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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