Turkey published VAT General Communiqué No. 53 in the Official Gazette on 30 December 2024, which establishes the VAT refund limit for transactions subject to the reduced VAT rate. This includes that the refund limit for the 2025 tax year is TRY 130,700, which is up from TRY 90,800 for 2024. The provisions of the Communiqué entered into force on 1 January 2025.