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What is the VAT rate on the sale of second-hand commercial vehicles?

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What is the VAT rate on the sale of second-hand commercial vehicles?

The taxpayers who buy and sell second-hand vehicles (which must have authorization certificate) will use the same VAT rate while they buy second-hand vehicles or sell second-hand vehicles from that VAT rate. If they buy with 18%, they sell with the rate of 18%.

Those who do not buy or sell second-hand vehicles, calculate 1% VAT on passenger vehicles and 18% VAT on other vehicles.


Source: İSMMMO
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