Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Article 53

Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions

The term invoices and similar documents used in this Law refers to the documents regulated in the Tax Procedure Law.

Record-keeping system:

Original Turkish text

MADDE 53

Bu Kanunda geçen Fatura ve benzeri vesikalar tabiri Vergi Usul Kanununda düzenlenen vesikaları ifade eder.

Kayıt düzeni:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.