It has been decided to reduce the VAT rate from 18 percent to 1 percent until the end of the year for the delivery of prefabricated structures and containers to institutions and organizations related to disaster victims in 10 provinces affected by the earthquake. In addition, the Ministry of Commerce banned the export of containers and prefabricated buildings for 3 months.
VAT regulation for prefabricated buildings to be established after the Kahramanmaraş earthquake was carried out. According to the decision in the repeated issue of the Official Gazette, to be used in the provinces where the state of emergency has been declared, until 31/12/2023 (including this date) to the disaster victims and the institutions and organizations listed in the first paragraph of Article 17 of the Value Added Tax Law No. 3065. (including installation and assembly) VAT will be applied as 1 percent instead of 18 percent.
Export banned for 3 months
In order to contribute to the earthquake victims, the export of container houses and prefabricated buildings was banned for 3 months as of February 15, 2023.