Konaklama Vergisi 1 Ocak 2023 Tarihinden itibaren Uygulanmaya Başlıyor

1) The accommodation tax comes into effect as of January 1, 2023.

2) Overnight services provided in accommodation facilities such as hotels, motels, holiday villages, boarding houses, apart hotels, guesthouses, campsites, mountain houses, and plateau houses are subject to accommodation tax.

3) All other services provided within the accommodation facility, sold together with the overnight service, are subject to accommodation tax.

4) The rate of accommodation tax is 2%.

5) Services such as circumcision ceremonies, weddings, cocktails, meetings, congresses, symposiums, and similar organizational services provided independently of the overnight service in accommodation facilities are not within the scope of the tax. If such organizational services are provided including accommodation, provided that the nature and amount of the organizational service are clearly shown on the issued invoice or a separate invoice is issued for this service, accommodation tax shall not be calculated on these services.

6) In sales made to travel agencies defined in the Travel Agencies Regulation, the tax does not arise at the stage of sale to the agency. Likewise, at the stage of the agency's sale, the taxable event does not occur for the accommodation facility operator.

7) Services provided to students in student dormitories, boarding houses, and camps, as well as services provided on a reciprocal basis to foreign states' diplomatic missions, consulates, and their members with diplomatic rights in Turkey, and to international organizations and their members granted tax exemption under international agreements, are exempt from tax.

8) VAT is not included in the accommodation tax base.

9) Accommodation tax is not included in the VAT base.

10) All kinds of benefits, services, and values provided under various names such as maturity differences, price differences, exchange rate differences, interest, premiums, and similar income related to the accommodation services provided are also included in the tax base.

11) If the price is calculated in foreign currency, the foreign currency is converted into Turkish Lira at the Turkish Republic Central Bank's foreign exchange buying rate valid on the date the taxable event occurs.

12) The accommodation tax liability is established before the commencement of operations, upon the facility being fully or partially made ready for operation.

13) Even if an invoice or similar document is issued before the provision of the accommodation service, the accommodation tax shall not be shown on this document.

14) The taxation period for accommodation tax is one-month periods of the calendar year in which the activity is carried out.

15) The accommodation tax is declared to the tax office to which the taxpayer is affiliated for VAT purposes by the evening of the twenty-sixth day of the month following the taxation period; for those without VAT liability, it is declared to the tax office of the location of the facility.

16) The accommodation tax is paid within the declaration submission period.

17) If the taxpayer is an ordinary partnership, any one of the partners is held liable for the assessment, with joint and several responsibility for the payment of the tax.