What Is Code 555? Sales Not Subject to VAT Rate Control

Code 555 is a transaction code meaning "Sales Not Subject to VAT Rate Control" (KDV Oran Kontrolüne Tabi Olmayan Satışlar). It was added with UBL-TR Code Lists 1.42 and has been in use since April 1, 2026. It is not an exemption code: VAT (KDV) is still calculated on the invoice; the code simply ensures that the rate check the integrator runs for that line is not applied.

Why was code 555 introduced?

Since April 1, 2026, private integrators in Türkiye have been checking the VAT rate on each invoice against the seller's activity (NACE) code. If the rate on the invoice doesn't match the rate expected for your activity code, the invoice may fail this check.

Yet every business occasionally makes sales outside its main activity at a different rate. Code 555 flags these sales and is the way to say, "this rate was chosen deliberately, don't check it against the activity code."

Which sales is code 555 used for?

• Recharge invoices (yansıtma): When you pass an expense on to another company exactly as incurred, the expense's own rate may differ from the rate for your activity code.
• Sales of fixed assets and vehicles: When you sell a computer, shelving or company vehicle you've been using, the applicable rate may not be the same as the rate for the products you sell.
• Other non-core sales: One-off sales at a different rate that have nothing to do with your main business.

Example: Say the expected VAT rate for your activity code is 10%. When you sell the old barcode printer you used in your warehouse to another company with 20% VAT, the rate check flags this sale as a mismatch. You select 555 on this line, and VAT continues to be calculated at 20%.

If the rates of the products you sell on marketplaces match your activity code, you don't need 555 for your regular sales. If your product sales keep triggering rate warnings, the problem most likely lies in the rate on the product card or in the activity code registered with your tax office; 555 should not be used to hide this.

Rules to follow when using 555

The difference between code 555 and 351

Neither code is an exemption, but they don't do the same job. 351 is the "VAT - Other Non-Exempt" code and is used on lines where VAT is zero. 555, on the other hand, only disables the rate check on a line where VAT has been calculated. Entering 555 on a zero-VAT sale, or 351 on a sale with VAT, can lead to the invoice being rejected. For the conditions for using 351, see the exemption code 351 article, and for the full list of codes, see the e-invoice (e-Fatura) exemption codes guide.

If you're unsure which of your sales count as non-core or which rate applies, confirm with your certified public accountant (mali müşavir).