General Application Communiqué on Accommodation Tax is Published

Through the promulgation of the General Application Communiqué on Accommodation Tax (Communiqué), published in the Official Gazette dated 14 December 2022 and No. 32043, the procedures and principles for the implementation of the accommodation tax are regulated.

Some of the explanations regarding the accommodation tax are as follows:

• Accommodation services provided in accommodation facilities such as hotels, motels, holiday villages, pensions, apart-hotels, guesthouses, camping, chalets, highland houses, and all other services offered within the accommodation facility are subject to accommodation tax.
• Taxpayers of accommodation tax are those who operate and manage the facility where accommodation services are provided. As per to the provisions of the Communiqué, the ownership of the facility does not have any effect regarding the accommodation tax liability.
• The rate of accommodation tax is determined as 2%. Accordingly, as of January 1, 2023, the 2% accommodation tax will be paid for the above-mentioned services.
• Accommodation tax is shown separately on invoices and similar documents issued by the accommodation facilities, without being included in the VAT base.

The Communiqué will enter into force on 01.01.2023.