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
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