---
title: "What Is an Exemption Invoice? Full List of Exemption Codes"
description: "What is an exemption invoice and how is it issued? Search 145 exemption codes by group (VAT, export-registered, special base, SCT and withholding) and copy a code with one click."
url: https://www.faprika.com/en/blog/what-is-an-exemption-invoice-full-list-of-exemption-codes
language: en
site: Faprika
---

# What Is an Exemption Invoice? Full List of Exemption Codes

> What is an exemption invoice and how is it issued? Search 145 exemption codes by group (VAT, export-registered, special base, SCT and withholding) and copy a code with one click.

As you navigate the **e-commerce** world, the terms and procedures you come across can sometimes be confusing. “**Exemption invoice**” is one of these terms and expresses an important concept. An exemption invoice is a special type of invoice issued for transactions on which VAT (Value Added Tax) is not applied under certain circumstances and conditions. This matters to both businesses and end users, because knowing about tax liabilities and exemptions makes financial transactions more efficient and compliant with the law.

In this blog post, we will cover in detail what exemption invoices are and when and why they are used. We will also present the full list of exemption codes, explaining what each code means and which situations it suits. Our aim is to look beneath the seemingly complicated surface of this topic and explain it in plain, simple language that everyone can understand. Addressing a broad audience, from business owners operating in e-commerce to individuals directly involved in these processes, this content aims to present all the essential information about exemption invoices comprehensively.

## What Is an Exemption Invoice?

In the world of e-commerce, businesses and accountants often come across the term “**exemption invoice**”. So what is an exemption invoice, and when is it used? The answer is closely tied to tax legislation and **VAT (Value Added Tax)** practice. An exemption invoice is a special type of invoice for the sale of certain goods or services on which VAT is not applied. This applies to situations defined by law, and VAT is neither calculated nor collected on sales of these goods or services.

These invoices are generally issued for the sale of certain goods and services that tax legislation defines as exempt from VAT. Certain education and healthcare services, export transactions, or other legally defined exemptions are examples. Issuing an exemption invoice requires both accountants and business owners to be sufficiently informed on the subject. Otherwise, invoices may mistakenly be issued with VAT applied, or situations that call for a VAT-free invoice may be misunderstood.

**Correct use of an exemption invoice** helps businesses meet their tax obligations properly and offers tax advantages to both seller and buyer. These invoices can be issued easily in accounting software by setting the VAT rate to “**0**” for the relevant product or service and selecting the appropriate exemption code. In this way, invoices issued for exceptional cases ensure compliance with tax legislation and the accuracy of financial transactions.

In short, an exemption invoice is a type of invoice issued for special cases in which VAT is not applied under certain conditions. It is a requirement of tax legislation and, with accurate knowledge and practice, an important financial and legal tool for businesses. Issuing exemption invoices correctly plays a critical role in businesses meeting their tax obligations, which is why being well informed on the subject matters greatly.

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Key Takeaway

Exemption invoices are a strategic tool that minimizes businesses' tax obligations while maximizing their competitiveness in the global market.

## Why Is an Exemption Invoice Issued?

Although it may seem somewhat complicated, an exemption invoice is in fact a practice that makes life easier for businesses. So why is an exemption invoice issued? Once we look into it, we see there are quite logical reasons. Especially where VAT (Value Added Tax) exemption is involved, the importance of these invoices grows even more.

### Exports and VAT Exemption

The most common reason is export transactions. When goods are sold abroad, no VAT is charged on these sales under the Value Added Tax Law. In other words, if a producer or business sells its product to another country, VAT is not applied to that sale. In this case, producers issue VAT-free invoices. The key point here is that VAT is set to zero for exported goods.

### VAT Refund

Businesses that export can apply to have the uncollected VAT amount refunded by the state. Thanks to this system, exporters can sell their products abroad without taking on a tax burden. This is an important practice that encourages our country's exports.

### Exemption Codes and Invoice Layout

The VAT amount is mandatory information on invoices. However, for VAT-free sales, entering an exemption code on the invoice turns it into an exemption invoice. In other words, if no VAT is to be applied, this is stated on the invoice and the appropriate exemption code is used.

### Scope of the Exemption Invoice

The exemption invoice is not limited to export transactions. VAT-free sales are possible in many different situations. For example:

- Sales made under investments and incentives,
- Transportation services,
- Diplomatic exemptions,
- Certain imported goods,
- Sales made for social and military purposes.

This variety shows how important a role exemption invoices play in different sectors and situations.

**Conclusion**

The exemption invoice is an important provision in our tax legislation. It provides VAT exemption in certain cases, above all for exports. This both increases businesses' competitiveness and encourages sales abroad. Knowing the situations in which VAT-free sales are possible, and how to issue invoices for them, is very important for businesses. The exemption invoice is the key tool that ensures this process runs correctly.

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Tip

Optimize Your Tax Burden with Exemption Invoices

Understanding tax legislation correctly and using exemption invoices effectively can significantly reduce your business's tax burden. For businesses that want to reach global markets through exports in particular, exemption invoices offer tax advantages. Take advantage of this opportunity to increase your business's profitability and step ahead in international competition.

## How Is an Exemption Invoice Issued?

In e-commerce and business, the question "**how do you issue an exempt invoice?**" matters a great deal, especially for accountants and business owners who want to comply with tax legislation. An exempt invoice is a special type of invoice issued for sales on which VAT (Value Added Tax) is not applied in certain cases. Carrying out this process correctly ensures both compliance with the legislation and the accuracy of financial transactions. Here is the exempt invoicing process step by step:

**Step 1: Open the e-Invoice or e-Archive Screen**

- First, open the e-invoice or e-archive screen in the accounting software used to issue invoices. This is required to prepare and send the invoice electronically.

**Step 2: Select the Invoice Type**

- Once the relevant screen is open, select "exemption" (istisna) as the invoice type. This indicates that the product or service involved in the transaction is exempt from VAT.

**Step 3: Determine the Exemption Code**

- Find the code that matches the exemption the transaction is based on, and state it on the invoice. Each exemption code corresponds to an exemption article in the law; the code is selected according to the type of transaction carried out, not the product (for example, 301 for the export of goods).

**Step 4: Issuing a VAT-Free Invoice for Multiple Products**

- If the products on the invoice are based on different exemptions, the exemption code is entered separately for each line. The "**350 – Others**" code is used for exemptions that have no equivalent in the list; it is not used to combine different codes into a single code.

**Step 5: Cases That Are Not Exemptions**

- For cases where VAT is not calculated on a line even though it does not fall under an exemption, the "**351 – Other Non-Exempt**" code is used with the invoice type set to Sale. This is a situation that is rarely encountered.

**Step 6: Fill in the Description Section**

- When issuing an exempt invoice, you may sometimes see the warning "The exempt invoice description cannot be left blank." In this case, the exemption code of the product invoiced and a detailed description must be added to the invoice description and to the VAT exemption reason field.

**Step 7: Send the Invoice**

- The issued exempt invoice is transmitted electronically to the recipient and to the Revenue Administration (GİB) through the e-Invoice or e-Archive system. This is what makes the invoice legally valid.

Issuing exempt invoices is important for recording VAT-exempt transactions in line with tax legislation. This process may seem complicated, especially for beginners, but by following the steps above you can issue exempt invoices correctly and in compliance with the law.

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Tip

Avoid Mistakes by Using the Correct Exemption Codes

Every exempt invoice requires a code that matches the exemption the transaction is based on. These codes ensure that your invoices are processed correctly by the tax office. Using the wrong code can lead to unnecessary tax liabilities or delays in refund requests. Take care to use the correct exemption codes to keep your company's accounting processes running smoothly. This way, you save both time and cost while carrying out your transactions in compliance with the law.

## Complete List of Exemption Codes

**Exemption codes** are codes used on e-Invoice and e-Archive invoices to show the basis of transactions on which VAT or SCT is not applied, on which withholding is applied, or which are calculated on a special base. The single list below contains all 145 codes: VAT exemption, export-registered sales, special base, SCT exemption and withholding codes. Type a code number (e.g. 301) or a word from the description (e.g. export, meal, scrap) in the search box to find the code you need right away, and tap a code to copy it. The "Invoice type" column shows which invoice type the code is used with.

Showing 145 codes

### VAT Exemption Codes 71 codes

VAT exemption codes used on exempt invoices and on returns of these invoices. The label at the start of the description is the basis of the exemption in the VAT Law (e.g. 11/1-a, Temporary 20/1). The exemption rate for these codes is 100%.

| Code | Description | Invoice type |
| --- | --- | --- |
| 201 | 17/1 Transactions of a Cultural and Educational Nature | ExemptionReturn |
| 202 | 17/2-a Transactions for Health, Environmental and Social Aid Purposes | ExemptionReturn |
| 204 | 17/2-c Purchases of Goods and Services by Foreign Diplomatic Bodies and Charities Related to Donations They Make | ExemptionReturn |
| 205 | 17/2-d Deliveries Relating to Immovable Cultural Assets and Architectural Services | ExemptionReturn |
| 206 | 17/2-e Transactions of Professional Bodies | ExemptionReturn |
| 207 | 17/3 Transactions of Military Factories, Shipyards and Workshops | ExemptionReturn |
| 208 | 17/4-c Merger, Transfer, Conversion and Demerger Transactions | ExemptionReturn |
| 209 | 17/4-e Transactions Subject to Banking and Insurance Transactions Tax | ExemptionReturn |
| 211 | 17/4-h Deliveries of Water for Agricultural Purposes and Drinking Water Deliveries by Village Legal Entities | ExemptionReturn |
| 212 | 17/4-ı Services Provided in Free Zones | ExemptionReturn |
| 213 | 17/4-j Oil and Gas Transportation by Pipeline | ExemptionReturn |
| 214 | 17/4-k Deliveries of Land and Business Premises in Organized Industrial Zones and Deliveries of Housing to Members of Housing Construction Cooperatives | ExemptionReturn |
| 215 | 17/4-l Transactions of Asset Management Companies | ExemptionReturn |
| 216 | 17/4-m Transactions of the Savings Deposit Insurance Fund | ExemptionReturn |
| 217 | 17/4-n News Services Provided to the General Directorate of Press and Information | ExemptionReturn |
| 218 | 17/4-o Services Related to Customs Warehouses, Temporary Storage Places, Customs Areas and Duty-Free Stores | ExemptionReturn |
| 219 | 17/4-p Transactions of the General Directorate of the Treasury and Land Office | ExemptionReturn |
| 220 | 17/4-r Sales of Real Estate and Participation Shares Held for Two Full Years | ExemptionReturn |
| 221 | Geçici 15 Construction Contracting Services Provided to Housing Construction Cooperatives, Municipalities and Social Security Institutions | ExemptionReturn |
| 223 | Geçici 20/1 Transactions in Technology Development Zones | ExemptionReturn |
| 225 | Geçici 23 Deliveries Related to Computer Donations to the Ministry of National Education | ExemptionReturn |
| 226 | 17/2-b Free Education and Training Services Provided by Private Schools, Universities and Colleges | ExemptionReturn |
| 227 | 17/2-b Free Deliveries and Services Made as Required by Laws | ExemptionReturn |
| 228 | 17/2-b Free Deliveries to the Institutions and Organizations Listed in Article (17/1) of the Law | ExemptionReturn |
| 229 | 17/2-b Food, Cleaning, Clothing and Fuel Items Donated to Associations and Foundations Engaged in Food Banking | ExemptionReturn |
| 230 | 17/4-g Delivery of Gold Bullion, Silver Bullion and Precious Stones | ExemptionReturn |
| 231 | 17/4-g Delivery of Metal, Plastic, Rubber, Paper and Glass Scrap and Waste | ExemptionReturn |
| 232 | 17/4-g Deliveries of Foreign Currency, Money, Stamps, Securities, Shares and Bonds | ExemptionReturn |
| 234 | 17/4-ş Delivery of Homes Pledged as Collateral and Mortgaged for Housing Finance | ExemptionReturn |
| 235 | 16/1-c Delivery of Goods Subject to Transit and Customs Warehouse Regimes and to Temporary Storage and Free Zone Provisions | ExemptionReturn |
| 236 | 19/2 Exemptions Under Duly Ratified International Agreements (No Right of Refund) | ExemptionReturn |
| 237 | 17/4-t Deliveries Following the First Delivery of Commodity Notes Issued Under Law No. 5300 Through Specialized/Commodity Exchanges | ExemptionReturn |
| 238 | 17/4-u Transfer of Assets to Asset Leasing Companies, Leasing of These Assets by Asset Leasing Companies and Their Transfer to the Assuming Institution | ExemptionReturn |
| 239 | 17/4-y Transfer of Real Estate to Financial Leasing Companies, Leasing Back to the Transferor by the Financial Leasing Company, and Transfer | ExemptionReturn |
| 240 | 17/4-z Leasing, Transfer and Sale of Intangible Rights Relating to Inventions with a Patent or Utility Model Certificate | ExemptionReturn |
| 242 | 17/4-ö Warehousing, Storage and Terminal Services Provided in Customs Warehouses, Temporary Storage Places and Customs Areas for Goods Subject to Import and Export Transactions and for Goods Handled Under the Transit Regime | ExemptionReturn |
| 250 | Others | ExemptionReturn |
| 301 | 11/1-a Export of Goods | ExemptionReturn |
| 302 | 11/1-a Export of Services | ExemptionReturn |
| 303 | 11/1-a Roaming Services | ExemptionReturn |
| 304 | 13/a Delivery of Sea, Air and Rail Transport Vehicles and Their Construction, Modification, Maintenance and Repair | ExemptionReturn |
| 305 | 13/b Services Provided at Ports and Airports for Sea and Air Transport Vehicles | ExemptionReturn |
| 306 | 13/c Deliveries and Services Related to Petroleum Exploration and the Construction and Modernization of Petroleum Pipelines | ExemptionReturn |
| 307 | 13/c Deliveries and Services Related to Mining Exploration and the Operation, Enrichment and Refining of Gold, Silver and Platinum Mines [KDVGUT-(II/8-4)] | ExemptionReturn |
| 308 | 13/d Delivery of Incentivized Investment Goods | ExemptionReturn |
| 309 | 13/e Construction, Renovation and Expansion of Ports and Airports | ExemptionReturn |
| 310 | 13/f Deliveries and Services for National Security Purposes | ExemptionReturn |
| 311 | 14/1 International Transportation | ExemptionReturn |
| 312 | 15/a Deliveries and Services to Diplomatic Bodies and Missions | ExemptionReturn |
| 313 | 15/b Deliveries and Services to International Organizations | ExemptionReturn |
| 314 | 19/2 Exemptions Under Duly Ratified International Agreements | ExemptionReturn |
| 315 | 14/3 Diesel Fuel Deliveries to Trucks, Tractor Units and Semi-Trailers Carrying Goods for Export | ExemptionReturn |
| 316 | 11/1-a Subcontracting Services for Customers in Free Zones | ExemptionReturn |
| 317 | 17/4-s Equipment and Computer Programs Related to the Education, Professions and Daily Lives of Disabled People | ExemptionReturn |
| 318 | Geçici 29 Deliveries and Services Related to Projects Carried Out Under the Build-Operate-Transfer Model Under Law No. 3996, Health Facility Projects Built in Exchange for Lease Under Law No. 3359, and Education Facility Projects Built in Exchange for Lease Under Decree-Law No. 652 | ExemptionReturn |
| 319 | 13/g Vehicle Deliveries to the Prime Ministry Central Organization | ExemptionReturn |
| 320 | Geçici 16 (6111 sayılı K.) Deliveries and Services to the "Istanbul Project Coordination Unit" Operating Under the Istanbul Special Provincial Administration Within the Scope of ISMEP | ExemptionReturn |
| 321 | Geçici 26 Deliveries of Goods and Performance of Services for the Official Use of the United Nations (UN) and North Atlantic Treaty Organization (NATO) Representations and Their Affiliated Programs, Funds and Specialized Agencies, and of the Organisation for Economic Co-operation and Development (OECD), and Deliveries of Goods and Services Made to Them in Connection with Goods and Services They Provide Free of Charge for Social and Economic Aid Purposes | ExemptionReturn |
| 322 | 11/1-a Deliveries Made with a Special Invoice to Non-Residents of Türkiye (Suitcase Trade) | ExemptionReturn |
| 323 | 13/ğ First Delivery of Commodity Notes Issued Under Law No. 5300 Through Specialized/Commodity Exchanges | ExemptionReturn |
| 324 | 13/h Deliveries and Services to the Turkish Red Crescent Society and Deliveries and Services of the Turkish Red Crescent Society | ExemptionReturn |
| 325 | 13/ı Feed Deliveries | ExemptionReturn |
| 326 | 13/ı Delivery of Fertilizers Registered by the Ministry of Agriculture and Forestry | ExemptionReturn |
| 327 | 13/ı Delivery to Fertilizer Producers of Raw Materials Contained in Fertilizers Registered by the Ministry of Agriculture and Forestry | ExemptionReturn |
| 331 | 13/m Exemption for Deliveries of New Machinery and Equipment to Be Used in R&D, Innovation and Design Activities | ExemptionReturn |
| 332 | Geçici 39 Exemption for Deliveries of New Machinery and Equipment to Be Used in Manufacturing Industry | ExemptionReturn |
| 335 | Deliveries of Printed Books and Periodicals | ExemptionReturn |
| 338 | Export of Goods by Manufacturers | ExemptionReturn |
| 339 | Deliveries and Services Related to Construction Work Covered by an Investment Incentive Certificate for Manufacturing Industry and Tourism | Exemption |
| 350 | Others | ExemptionReturn |
| 351 | VAT – Other Non-Exempt | SaleReturn |

### Export-Registered Sales Codes 2 codes

VAT codes used for deliveries made on an export-registered basis. The exemption rate is 100%.

| Code | Description | Invoice type |
| --- | --- | --- |
| 701 | Export-Registered Sale Under Article 11/1-c of VAT Law No. 3065 | ReturnExport-Registered |
| 702 | Sales Under the Inward Processing Regime (DİİB) and Temporary Admission Regime | ReturnExport-Registered |

### Special Base Codes 10 codes

Codes for transactions on which VAT is calculated on a special base.

| Code | Description | Invoice type |
| --- | --- | --- |
| 803 | Shows and concerts featuring professional artists, and sporting activities, matches and races featuring professional athletes, and competitions | Special BaseReturn |
| 804 | Sales made in customs warehouses and auction halls | Special BaseReturn |
| 805 | Delivery and import of jewelry made of gold or containing gold, and gold coins | Special BaseReturn |
| 806 | Tobacco products and certain alcoholic beverages | Special BaseReturn |
| 807 | Newspapers, magazines and similar periodical publications | Special BaseReturn |
| 808 | Deliveries of silver bullion and articles made of silver | Special BaseReturn |
| 809 | Sale by dealers of tickets and cards used in city passenger transport operated by municipalities | Special BaseReturn |
| 810 | Sales of phone cards and tokens | Special BaseReturn |
| 811 | Printing of vehicle license plates and certain documents used in driving schools by the Turkish Federation of Drivers and Automobile Owners | Special BaseReturn |
| 812 | Delivery of second-hand motor land vehicles or real estate, purchased without any substantial change in their nature from persons who are not VAT payers (including purchases made under an exemption from VAT payers), by taxpayers engaged in second-hand motor land vehicle or real estate trade | Special BaseReturn |

### SCT Exemption Codes 10 codes

Codes used for special consumption tax (SCT) exemptions and export-registered SCT sales. The exemption rate is 100%.

| Code | Description | Invoice type |
| --- | --- | --- |
| 101 | Export Exemption | ExemptionReturn |
| 102 | Diplomatic Exemption | ExemptionReturn |
| 103 | Military Purpose Exemption | ExemptionReturn |
| 104 | Deliveries to Those Engaged in Petroleum Exploration Activities | ExemptionReturn |
| 105 | Exemption Arising from an International Agreement | ExemptionReturn |
| 106 | Other Exemptions | ExemptionReturn |
| 107 | 7/a Deliveries Made Under the Article | ExemptionReturn |
| 108 | Deliveries Made Under Temporary Article 5 | ExemptionReturn |
| 151 | SCT – Other Non-Exempt | SaleReturn |
| 703 | Export-Registered Sale Under Article 8/2 of SCT Law No. 4760 | ReturnExport-Registered |

### Withholding Codes 52 codes

Codes for transactions to which VAT withholding applies. The 6xx codes are partial withholding and the 8xx codes are full (10/10) withholding; the rate column shows the share of VAT paid by the buyer.

| Code | Description | Invoice type | Rate |
| --- | --- | --- | --- |
| 601 | Engineering-Architecture and Survey-Project Services Performed Together with Construction Works | Withholding | 4/10 |
| 602 | Survey, Planning-Project, Consulting, Audit and Similar Services | Withholding | 9/10 |
| 603 | Modification, Maintenance and Repair Services for Machinery, Equipment, Fixtures and Vehicles | Withholding | 7/10 |
| 604 | Catering Service | Withholding | 5/10 |
| 605 | Organization Service | Withholding | 5/10 |
| 606 | Labor Supply Services | Withholding | 9/10 |
| 607 | Private Security Service | Withholding | 9/10 |
| 608 | Building Inspection Services | Withholding | 9/10 |
| 609 | Subcontracted Textile and Garment Work, Bag and Shoe Sewing Work, and Intermediary Services for These Works | Withholding | 7/10 |
| 610 | Customer Finding/Delivery Services Provided to Tourist Shops | Withholding | 9/10 |
| 611 | Transactions Relating to Sports Clubs' Broadcasting, Advertising and Naming Rights Income | Withholding | 9/10 |
| 612 | Cleaning Service | Withholding | 9/10 |
| 613 | Environmental and Garden Maintenance Services | Withholding | 9/10 |
| 614 | Shuttle Transportation Service | Withholding | 5/10 |
| 615 | All Kinds of Printing Services | Withholding | 7/10 |
| 616 | Other Services | Withholding | 5/10 |
| 617 | Ingot Deliveries Obtained from Scrap Metal | Withholding | 7/10 |
| 618 | Delivery of Copper, Zinc, Iron-Steel, Aluminum and Lead Ingots Other Than Those Obtained from Scrap Metal | Withholding | 7/10 |
| 619 | Delivery of Copper, Zinc and Aluminum Products | Withholding | 7/10 |
| 620 | Delivery of Scrap and Waste by Those Who Waived the Exemption | Withholding | 7/10 |
| 621 | Delivery of Raw Materials Obtained from Metal, Plastic, Rubber, Paper and Glass Scrap and Waste | Withholding | 9/10 |
| 622 | Deliveries of Cotton, Mohair, Wool and Wool Waste, and Raw Hides and Skins | Withholding | 9/10 |
| 623 | Delivery of Wood and Forest Products | Withholding | 5/10 |
| 624 | Freight Transport Service | Withholding | 2/10 |
| 625 | Commercial Advertising Services | Withholding | 3/10 |
| 626 | Other Deliveries | Withholding | 2/10 |
| 627 | Delivery of Iron and Steel Products | Withholding | 4/10 |
| 801 | Engineering-Architecture and Survey-Project Services Performed Together with Construction Works | Withholding | 10/10 |
| 802 | Survey, Planning-Project, Consulting, Audit and Similar Services | Withholding | 10/10 |
| 803 | Modification, Maintenance and Repair Services for Machinery, Equipment, Fixtures and Vehicles | Withholding | 10/10 |
| 804 | Catering Service | Withholding | 10/10 |
| 805 | Organization Service | Withholding | 10/10 |
| 806 | Labor Supply Services | Withholding | 10/10 |
| 807 | Private Security Service | Withholding | 10/10 |
| 808 | Building Inspection Services | Withholding | 10/10 |
| 809 | Subcontracted Textile and Garment Work, Bag and Shoe Sewing Work, and Intermediary Services for These Works | Withholding | 10/10 |
| 810 | Customer Finding/Delivery Services Provided to Tourist Shops | Withholding | 10/10 |
| 811 | Transactions Relating to Sports Clubs' Broadcasting, Advertising and Naming Rights Income | Withholding | 10/10 |
| 812 | Cleaning Service | Withholding | 10/10 |
| 813 | Environmental and Garden Maintenance Services | Withholding | 10/10 |
| 814 | Shuttle Transportation Service | Withholding | 10/10 |
| 815 | All Kinds of Printing Services | Withholding | 10/10 |
| 816 | Ingot Deliveries Obtained from Scrap Metal | Withholding | 10/10 |
| 817 | Delivery of Copper, Zinc, Iron-Steel, Aluminum and Lead Ingots Other Than Those Obtained from Scrap Metal | Withholding | 10/10 |
| 818 | Delivery of Copper, Zinc, Aluminum and Lead Products | Withholding | 10/10 |
| 819 | Delivery of Scrap and Waste by Those Who Waived the Exemption | Withholding | 10/10 |
| 820 | Delivery of Raw Materials Obtained from Metal, Plastic, Rubber, Paper and Glass Scrap and Waste | Withholding | 10/10 |
| 821 | Deliveries of Cotton, Mohair, Wool and Wool Waste, and Raw Hides and Skins | Withholding | 10/10 |
| 822 | Delivery of Wood and Forest Products | Withholding | 10/10 |
| 823 | Freight Transport Service | Withholding | 10/10 |
| 824 | Commercial Advertising Services | Withholding | 10/10 |
| 825 | Delivery of Iron and Steel Products | Withholding | 10/10 |

No code matches your search. Try the code number or a word from its description.

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Exemption invoices and the exemption codes used on them play a key role in VAT exemption practices. This guide aims to give accountants and business owners the information they need to issue invoices in line with tax legislation. Understanding and applying exemption invoices correctly both ensures that tax obligations are fulfilled properly and keeps your financial transactions transparent and orderly.

We hope this information contributes valuable insight to your business's tax planning and accounting processes. With the full list of exemption codes, you can manage your transactions with ease and make the most of VAT exemptions.

## Frequently Asked Questions (FAQ)

**1. What Is an Exemption Invoice?**

An exemption invoice is a special type of invoice issued for the sale of certain goods or services on which Value Added Tax (VAT) is not applied. These invoices are issued for situations defined by tax legislation and provide VAT exemption.

**2. What Are Exemption Codes?**

Exemption codes are special codes used to classify goods or services that are exempt from VAT. Each code represents a specific type of exemption and helps accountants issue exemption invoices correctly.

**3. When Is an Exemption Invoice Issued?**

Exemption invoices are issued when selling goods or services that are exempt from VAT, such as export transactions, certain education and healthcare services, and investments with an incentive certificate.

**4. How Is an Exemption Invoice Issued?**

Exemption invoices are issued through accounting software using the e-Invoice or e-Archive system. The appropriate exemption code for the product or service is selected and added to the invoice details.

**5. What Are the Advantages of an Exemption Invoice?**

Exemption invoices allow businesses to manage their tax obligations correctly. VAT exemption gives businesses financial advantages and encourages sales abroad.

**6. What Information Does an Exemption Invoice Contain?**

An exemption invoice contains the basic invoice information, such as the details of the product or service sold, the exemption code, and the buyer and seller information. It also includes a statement indicating that the VAT is zero.

**7. Where Can Exemption Codes Be Found?**

Exemption codes can be found on the official website of the Revenue Administration (GİB) and in the up-to-date lists of accounting software. These codes are updated regularly and renewed in line with legislative changes.

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