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Accommodation Tax Implementation Communiqué was Published in The Official Gazette
Accommodation Tax Implementation Communiqué (“Communiqué”) was published in the Turkish Republic Official Gazette dated 14.12.2022.
Critical regulations regarding accommodation tax were made in the Communiqué published by the Ministry of Treasury and Finance Revenue Administration. The Communiqué regulates that from now on, overnight services provided within the accommodation facilities and all other services provided within the scope of these services will be subject to accommodation tax at the rate of 2%. At the same time, it authorized the President to increase the said rate by one-fold and reduce it by half.
The Communiqué, again about overnight services, has been regulated that leaving the facility without completing the overnight stay does not affect taxation.
According to another regulation concerning the tourism sector, in sales made to travel agencies, no tax will be incurred in favor of the agency at the sales stage. Likewise, among the regulations, no taxable event will occur for the accommodation facility operator during the agency’s sale.
According to another regulation brought by the Communiqué, from now on, the accommodation tax will be shown separately in the invoices and similar documents issued by the accommodation facilities. At the same time, it is also among the arrangements made that this tax cannot be deducted or included in the VAT base.
Accommodation tax will be declared until the evening of the 26th day of the month following the taxation period. The Communiqué has made a dual distinction regarding the tax offices authorized for assessment. For those liable for VAT, the tax office authorized to levy is the tax office to which the taxpayer is affiliated in terms of VAT. For those who do not have VAT liability, the tax office of the place where the accommodation facility is located is authorized to levy.
The Communiqué also includes regulations regarding student dormitories, hostels, and camps, among the first things that come to mind regarding accommodation services. Accordingly, services provided to students in dormitories, hostels, and camps will be exempt from tax.
According to another regulation regarding tax exemption within the scope of the Communiqué, services provided to diplomatic representations, consulates, and their members with diplomatic rights in Turkey, as well as international organizations and their members granted tax exemption under international agreements, will be exempt from tax.
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