In the technology development zone and specialized technology development zone within the scope of Law No. 4691,
In R&D and design centers within the scope of Law No. 5746,
In research laboratories within the scope of Law No. 6550
It has been decided that companies engaged in R&D, innovation and design activities will be exempt from VAT for purchases of new machinery and equipment to be used in R&D, innovation and design activities, effective as of 1/5/2018.

– The machinery and equipment to be delivered within the scope of exception to those engaged in R&D, innovation and design activities must be used exclusively in R&D, innovation and design activities.

– Since the exception is granted for “new” machinery and equipment deliveries, the machinery and equipment to be delivered within the scope of the exception must not be second-hand.

– Within three years from the beginning of the calendar year following the delivery date of the machinery and equipment purchased within the scope of the exemption; If it is used, disposed of or rented outside of R&D, innovation and design activities, a tax loss penalty is applied and collected along with delay interest.

In order for a good to benefit from the exemption, it must be included in the list annexed to the exemption certificate and must be in the nature of machinery and equipment.

How will we benefit from the exception?

Buyers who want to purchase machinery and equipment within the scope of the exemption apply to the tax office to obtain an exemption certificate, which they will receive from the relevant units. The list of machinery and equipment to be purchased within the scope of exception by the applicants is entered into the system electronically.

2- After the necessary checks are carried out by the relevant tax office, those who meet the conditions are given an exemption certificate, limited to the machinery and equipment entered into the system electronically.

3- A copy of the exemption certificate received from the tax office, approved by the buyer, is given to the sellers by the buyers.

4- The seller confirms the relevant part of the exemption certificate annex by stating the invoice date, number, quantity and amount of goods and takes a copy of it. As delivery occurs, the buyer and seller enter their purchase/sale information into the system electronically.

5- If the machinery and equipment within the scope of the exemption are procured through import, the document in question is submitted to the relevant customs administration. After the section regarding the machinery and equipment imported within the scope of the exception in the exemption certificate is filled in, this section is also approved by the relevant customs administration.