Official Letter No. 4696/CT-CS dated October 27, 2025, issued by the Tax Department, regarding tax policies applicable to collection and payment on behalf of state agencies

In cases where a business establishment receives amounts collected on behalf of state agencies or remuneration from state agencies that are not related to the sale of goods or the provision of services by the business, such collected amounts and remuneration from state agencies for performing collection or payment activities on behalf of such agencies shall not be included in the VAT taxable price of the business’s sale of goods or provision of services.

Furthermore, for these transactions, the issuance of invoices is not required.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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