e-Invoice (e-Fatura)Guide
e-Invoice Exemption Codes 2026: Complete Updated List
All full (3xx) and partial (2xx) VAT exemption codes under UBL-TR Code Lists 1.43, the invoice types each code is valid for, and the September 14, 2026 changes on one page.
Last checked against regulations: September 29, 2026
Contents
- How do e-invoice exemption codes work?
- Full exemption codes list (3xx)
- Partial exemption codes list (2xx)
- Why are 351 and 555 not exemption codes?
- 308 and 339 now apply only in the Investment Incentive scenario
- Code–invoice type compatibility and rejected codes
- Most common exemption codes for marketplace sellers
- Export-registered and special tax base codes are separate lists
- Checklist for choosing the right exemption code
e-Invoice (e-Fatura) exemption codes are three-digit codes that tell the Turkish Revenue Administration (GİB) why a sale is tax-free on an invoice line where no VAT (KDV) is calculated. 0% is not a VAT rate; on every line where the VAT amount is zero, you must select an exemption code or other transaction code. In this guide you will find the complete current list based on UBL-TR Code Lists version 1.43 (published July 27, 2026, effective September 14, 2026), which code is valid with which invoice type, and the codes marketplace sellers run into most often.
How do e-invoice exemption codes work?
Each VAT line on an invoice is either calculated at a rate (1%, 10%, 20%) or has zero VAT. On a zero-VAT line, your e-invoice integrator software asks you for a reason code; this code is written to the TaxExemptionReasonCode field in the UBL-TR file and must pass GİB's validation rules (the schematron).
The codes are grouped into families. The first digit of a code determines which list it belongs to and which invoice types it can be used with:
| Code family | Meaning | Valid invoice types |
|---|---|---|
| 3xx (301–350) | Full exemption | ISTISNA, IADE, SGK, YTBISTISNA, YTBIADE (see the note below for 308 and 339) |
| 2xx (201–250) | Partial exemption | ISTISNA, IADE, SGK, YTBISTISNA, YTBIADE |
| 351 | Other, non-exempt (zero VAT) | SATIS |
| 555 | Sales not subject to VAT rate validation (with VAT) | All except ISTISNA, IHRACKAYITLI and YTB types |
| 7xx (701–704) | Export-registered sale | IHRACKAYITLI, IADE, SGK |
| 8xx (801–812) | Special tax base | OZELMATRAH, IADE, SGK |
As a general rule, with a full exemption the seller can deduct the input VAT it has incurred and claim a refund for the portion it cannot deduct; with a partial exemption, input VAT cannot be deducted. Because this distinction affects your tax return and your costs, confirm your code choice with your certified public accountant (mali müşavir).
Full exemption codes list (3xx)
The table below lists all full exemption codes in UBL-TR 1.43. The reference at the start of each description (such as 11/1-a or 13/d) points to the relevant article of the VAT Law.
| Code | Description | Invoice type / note |
|---|---|---|
| 301 | 11/1-a Export of Goods | ISTISNA |
| 302 | 11/1-a Export of Services | ISTISNA |
| 303 | 11/1-a Roaming Services | ISTISNA |
| 304 | 13/a Delivery, Construction, Modification, Maintenance and Repair of Sea, Air and Rail Transport Vehicles | ISTISNA |
| 305 | 13/b Services Provided at Ports and Airports for Sea and Air Transport Vehicles | ISTISNA |
| 306 | 13/c Deliveries and Services for Oil Exploration and the Construction and Modernization of Oil Pipelines | ISTISNA |
| 307 | 13/c Deliveries and Services for Mineral Exploration and for the Operation, Enrichment and Refining of Gold, Silver and Platinum Mines | ISTISNA |
| 308 | 13/d Delivery of Incentivized Investment Goods | YATIRIMTESVIK scenario only (YTBISTISNA on e-archive invoices, e-Arşiv); expenditure type 01 |
| 309 | 13/e Construction, Renovation and Expansion of Ports and Airports | ISTISNA |
| 310 | 13/f Deliveries and Services for National Security Purposes | ISTISNA |
| 311 | 14/1 International Transportation | ISTISNA |
| 312 | 15/a Deliveries and Services to Diplomatic Bodies and Missions | ISTISNA |
| 313 | 15/b Deliveries and Services to International Organizations | ISTISNA |
| 314 | 19/2 Exemptions Under Duly Enacted International Agreements | ISTISNA |
| 315 | 14/3 Diesel Deliveries to Trucks, Tractors and Semi-Trailers Carrying Export Goods | ISTISNA |
| 316 | 11/1-a Contract Manufacturing Services for Customers in Free Zones | ISTISNA |
| 317 | 17/4-s Equipment and Software for the Education, Professions and Daily Lives of Persons with Disabilities | ISTISNA |
| 318 | Provisional 29 Deliveries and Services for Health and Education Facilities Built Under Build-Operate-Transfer Projects or in Return for Leasing | ISTISNA |
| 319 | 13/g Vehicle Deliveries to the Central Organization of the Prime Ministry | ISTISNA |
| 320 | Provisional 16 (Law No. 6111) Deliveries and Services to the Istanbul Project Coordination Unit Under İSMEP | ISTISNA |
| 321 | Provisional 26 Deliveries and Services to UN and NATO Representations and Affiliated Organizations and to the OECD for Official Use | ISTISNA |
| 322 | 11/1-a Deliveries to Non-Residents of Türkiye with a Special Invoice (Suitcase Trade) | ISTISNA |
| 323 | 13/ğ First Delivery of Product Certificates Issued Under Law No. 5300 Through Specialized/Commodity Exchanges | ISTISNA |
| 324 | 13/h Deliveries and Services to the Turkish Red Crescent and Deliveries and Services by the Turkish Red Crescent | ISTISNA |
| 325 | 13/ı Feed Deliveries | ISTISNA; premix and flake deliveries excluded since February 1, 2026 |
| 326 | 13/ı Delivery of Fertilizers Registered by the Ministry of Agriculture and Forestry | ISTISNA |
| 327 | 13/ı Delivery of Raw Materials Contained in Registered Fertilizers to Fertilizer Producers | ISTISNA |
| 328 | 13/i Housing or Workplace Deliveries | ISTISNA |
| 329 | Delivery of Goods and Provision of Services to the Ministry of National Education Under the FATİH Project | ISTISNA |
| 330 | 13/j Deliveries and Services for the Construction of Organized Industrial Zones and Small Industrial Sites | ISTISNA |
| 331 | 13/m New Machinery and Equipment Deliveries for Use in R&D, Innovation and Design Activities | ISTISNA |
| 332 | Provisional 39 New Machinery and Equipment Deliveries for Use in the Manufacturing Industry | ISTISNA |
| 333 | 13/k Exemption for the Construction of Facilities Donated to Public Administrations, Municipalities and Villages | ISTISNA |
| 334 | 13/l Healthcare Services Provided to Foreigners | ISTISNA |
| 335 | 13/n Deliveries of Printed Books and Periodicals | ISTISNA |
| 336 | Provisional 46 Deliveries and Services for UEFA Competitions | ISTISNA |
| 337 | Gas Transportation Services Under Article 9/h of the Agreement on the TurkStream Gas Pipeline Project | ISTISNA |
| 338 | Exports of Goods by Manufacturers | ISTISNA |
| 339 | Deliveries and Services for Construction Works Under Investment Incentive Certificates for the Manufacturing Industry and Tourism | YATIRIMTESVIK scenario only (YTBISTISNA on e-archive invoices); expenditure type 02 |
| 340 | Engineering Services for the Development of Electric Motor Vehicles | ISTISNA |
| 341 | Exemption for the Construction of Housing to Be Donated to Disaster Victims | ISTISNA |
| 342 | Exemption for the Construction of Real Estate to Be Donated to General Budget Public Administrations | ISTISNA |
| 343 | Exemption for the Delivery of Housing to Be Donated to General Budget Public Administrations to Foreign State Institutions and Organizations | ISTISNA |
| 344 | 13/o Vehicle Deliveries for National Defense and Internal Security Needs | ISTISNA; added with UBL-TR 1.39, effective October 1, 2025 |
| 350 | Other (full exemption) | ISTISNA; only for full exemptions without a specific code |
Partial exemption codes list (2xx)
Partial exemptions mostly come from Article 17 of the VAT Law and from its provisional articles. Code 233 was added with UBL-TR 1.43 and has been in use since September 14, 2026.
| Code | Description | Invoice type / note |
|---|---|---|
| 201 | 17/1 Transactions with Cultural and Educational Purposes | ISTISNA |
| 202 | 17/2-a Transactions for Health, Environmental and Social Aid Purposes | ISTISNA |
| 204 | 17/2-c Purchases of Goods and Services by Foreign Diplomatic Bodies and Charities Related to Donations | ISTISNA |
| 205 | 17/2-d Deliveries and Architectural Services Related to Immovable Cultural Assets | ISTISNA |
| 206 | 17/2-e Transactions of Professional Organizations | ISTISNA |
| 207 | 17/3 Transactions of Military Factories, Shipyards and Workshops | ISTISNA |
| 208 | 17/4-c Merger, Transfer, Conversion and Demerger Transactions | ISTISNA |
| 209 | 17/4-e Transactions Subject to Banking and Insurance Transactions Tax | ISTISNA |
| 211 | 17/4-h Water Deliveries for Agricultural Purposes and Drinking Water Deliveries by Village Legal Entities | ISTISNA |
| 212 | 17/4-ı Services Provided in Free Zones | ISTISNA |
| 213 | 17/4-j Oil and Gas Transportation by Pipeline | ISTISNA |
| 214 | 17/4-k Land and Workplace Deliveries in Organized Industrial Zones (OSB) and Housing Deliveries by Housing Cooperatives to Their Members | ISTISNA |
| 215 | 17/4-l Transactions of Asset Management Companies | ISTISNA |
| 216 | 17/4-m Transactions of the Savings Deposit Insurance Fund | ISTISNA |
| 217 | 17/4-n News Services Provided to the Directorate General of Press and Information | ISTISNA |
| 218 | 17/4-o Leasing of Independent Units in Customs Warehouses, Temporary Storage Facilities and Customs Areas | ISTISNA |
| 219 | Transactions of the Treasury, the Housing Development Administration, Municipalities, Special Provincial Administrations and Investment Monitoring and Coordination Directorates | ISTISNA |
| 220 | 17/4-r Sale of Real Estate and Participation Shares Held for Two Full Years and of Real Estate Recorded in Assets Before July 15, 2023 | ISTISNA |
| 221 | Provisional 15 Construction Contracting Services Provided to Housing Cooperatives, Municipalities and Social Security Institutions | ISTISNA |
| 223 | Provisional 20/1 Transactions in Technology Development Zones | ISTISNA |
| 225 | Provisional 23 Deliveries Related to Computer Donations to the Ministry of National Education | ISTISNA |
| 226 | 17/2-b Free Education and Training Services Provided by Private Schools, Universities and Colleges | ISTISNA |
| 227 | 17/2-b Deliveries and Services Made Free of Charge as Required by Law | ISTISNA |
| 228 | 17/2-b Free Deliveries to Institutions and Organizations Listed in 17/1 | ISTISNA |
| 229 | 17/2-b Food, Cleaning, Clothing and Fuel Items Donated to Food Bank Associations and Foundations | ISTISNA |
| 230 | 17/4-g Delivery of Gold Bullion, Silver Bullion and Precious Stones | ISTISNA |
| 231 | 17/4-g Delivery of Metal, Plastic, Tire, Rubber, Paper and Glass Scrap and Waste | ISTISNA |
| 232 | 17/4-g Deliveries of Foreign Currency, Money, Revenue Stamps, Valuable Papers, Shares and Bonds | ISTISNA |
| 233 | Transfer of Real Estate to the Expropriating Authority Under Expropriation Law No. 2942 | ISTISNA; added with UBL-TR 1.43 (the wording in the official list may differ) |
| 234 | 17/4-ş Delivery of Homes Pledged as Collateral and Mortgaged for Housing Finance | ISTISNA |
| 235 | 16/1-c Delivery of Goods Under Transit and Customs Warehouse Regimes, Temporary Storage and Free Zone Provisions | ISTISNA |
| 236 | 19/2 Exemptions Under International Agreements (Without Refund Right) | ISTISNA |
| 237 | 17/4-t Deliveries of Product Certificates After Their First Delivery Through Exchanges | ISTISNA |
| 238 | 17/4-u Transfer of Assets to Asset Leasing Companies, Their Leasing and Transfer to the Institution They Were Acquired From | ISTISNA |
| 239 | 17/4-y Transfer of Real Estate to Financial Leasing Companies, Their Leasing and Transfer | ISTISNA |
| 240 | 17/4-z Leasing, Transfer and Sale of Intangible Rights to Patented or Utility Model–Certified Inventions | ISTISNA |
| 241 | Services Under Article 9/b of the Agreement on the TurkStream Gas Pipeline Project | ISTISNA |
| 242 | 17/4-ö Storage, Warehousing and Terminal Services for Import, Export and Transit Goods in Customs Areas | ISTISNA |
| 250 | Other (partial exemption) | ISTISNA; only for partial exemptions without a specific code |
Why are 351 and 555 not exemption codes?
351 is named "VAT – Other, Non-Exempt," but it does not represent an exemption. According to GİB, it is for situations that fall outside the transaction codes in VAT return No. 1, are not exempt, but still require a zero-VAT invoice, and it is used with the SATIS type. Reporting a genuine exemption such as an export with 351 is wrong; for details, see our article what is exemption code 351.
555, on the other hand, is the "Sales Not Subject to VAT Rate Validation" code and took effect on April 1, 2026 with UBL-TR 1.42. VAT is calculated on an invoice with this code, and the amount cannot be zero. Because integrators check the VAT rate against your activity (NACE) code, it is used for rated sales that do not match your activity code, such as recharge invoices or sales of fixed assets. It cannot be selected with the ISTISNA, IHRACKAYITLI and YTB types. Usage examples are in the 555 code article.
308 and 339 now apply only in the Investment Incentive scenario
The UBL-TR 1.43 change that causes the most errors concerns codes 308 (delivery of incentivized investment goods) and 339 (construction works under an investment incentive certificate). Since September 14, 2026, these two codes are valid only in the YATIRIMTESVIK scenario; on e-archive invoices, the equivalent is the YTBISTISNA type. If you enter 308 or 339 on an invoice issued with the ISTISNA type under the TEMELFATURA or TICARIFATURA scenario, the invoice is rejected.
The expenditure type on the incentive certificate determines which code to choose: 308 for expenditure type 01, 339 for 02. For a step-by-step fix, read why exemption codes 308 and 339 are rejected.
Code–invoice type compatibility and rejected codes
The GİB schematron checks two things: whether the code is on the list and whether it is compatible with the invoice type you selected. If either check fails, the invoice is rejected before it reaches the buyer.
- Code not on the list: The numbers are not sequential. In partial exemptions, 202 is followed by 204; 209 is followed by 211, 221 by 223, 223 by 225, and after 242 the list jumps straight to 250. In full exemptions, the code after 344 is 350. An invoice that uses one of the missing numbers in between is rejected.
- Wrong invoice type: A 3xx or 2xx code cannot be used with the SATIS type, a 7xx code cannot be used with the ISTISNA type, and an 8xx special tax base code cannot be used with the SATIS type.
- Scenario restriction: 308 and 339 are valid only in the Investment Incentive scenario.
- VAT amount and code match: Codes 2xx, 3xx and 351 are for lines where the VAT amount is zero; on a line with 555, VAT cannot be zero.
Our e-invoice scenarios and invoice types guide, which covers scenario and invoice type selection in detail, also explains the logic behind these checks.
Most common exemption codes for marketplace sellers
On a normal sale to a customer in Türkiye on Trendyol, Hepsiburada or n11, there is no exemption code: VAT is calculated at the product's rate. Exemption codes mostly come into play for sales abroad and for certain special product groups.
| Situation | Code | Invoice type |
|---|---|---|
| Sale of goods to a buyer abroad (export) | 301 Export of Goods | ISTISNA |
| You manufacture and export the product yourself | 338 Exports of Goods by Manufacturers | ISTISNA |
| Services such as design or software for a company abroad | 302 Export of Services | ISTISNA |
| Sale with a special invoice to a buyer who does not reside in Türkiye and takes the goods through customs personally (sales shipped abroad by cargo fall under 301; confirm the conditions with your certified public accountant) | 322 Suitcase Trade | ISTISNA |
| Sale of printed books and magazines | 335 | ISTISNA |
| Equipment and software for people with disabilities | 317 | ISTISNA |
| Sale of scrap and waste | 231 | ISTISNA |
| Not an exemption, but a zero-VAT transaction | 351 | SATIS |
| Sale at a rate that does not match your activity code (fixed assets, etc.) | 555 | Non-exempt types such as SATIS |
Export-registered and special tax base codes are separate lists
Although they are entered in the same field as exemption codes, these two groups are kept in separate lists and are tied to their own invoice types. Export-registered sale codes (701–704) are valid only with the IHRACKAYITLI, IADE and SGK types; they show deliveries a manufacturer makes to an exporter on an export-registered basis. Details are in the export-registered invoice codes article.
Special tax base codes (801–812), meanwhile, are for transactions whose tax base is calculated using a special method, such as gold jewelry, tobacco products and used vehicles; they are used with the OZELMATRAH, IADE and SGK types. They should not be confused with the full VAT withholding (tevkifat) codes that share the same numbers. For the list, see special tax base codes; for withholding, see VAT withholding codes.
Checklist for choosing the right exemption code
- Determine whether the transaction is really an exemption; if it is not, calculate VAT.
- Find the article of law the exemption is based on and select the matching code from the table; use 350 or 250 only if there is no specific code.
- Choose the invoice type based on the code: ISTISNA for 2xx and 3xx, SATIS for 351.
- If you are going to use 308 or 339, set the scenario to YATIRIMTESVIK.
- Check that your integrator's code list has been updated to version 1.43.
- Get your certified public accountant's approval before issuing the first invoice for a new type of transaction.
Code lists are updated several times a year. The list on this page was checked as of September 29, 2026.
Frequently asked questions
When is an exemption code mandatory on an e-invoice?
You must select an exemption code or other transaction code on every invoice line where the VAT (KDV) amount is zero. Because 0% is not a VAT rate, a zero-VAT line without a code will not pass validation by the Turkish Revenue Administration (GİB).
What is the difference between a full exemption and a partial exemption?
With a full exemption (3xx), the seller can deduct the input VAT it has incurred and claim a refund for the portion it cannot deduct. With a partial exemption (2xx), input VAT generally cannot be deducted.
What happens if I enter an exemption code that is not on the list?
The GİB schematron rejects any code that is not on the list, and the invoice never reaches the buyer. Because the code numbers are not sequential, do not guess a number without checking the current list.
When was exemption code 233 added?
Partial exemption code 233 was added with UBL-TR Code Lists 1.43 and has been available since September 14, 2026. It covers the transfer of real estate to the expropriating authority under the Expropriation Law.
Which exemption code is used for sales abroad?
For exports of goods, the general code is 301; when a manufacturer exports goods it produces itself, the code is 338. The invoice type is ISTISNA. Confirm which one applies to you with your certified public accountant (mali müşavir).
Resources
- PwC e-Transformation Bulletin 2026/23 – UBL-TR Code Lists update
- Vergi Teknolojileri – September 14, 2026 guide changes
- Denge Akademi Circular 2026/054 – UBL-TR Code Lists v1.42
- PwC – e-Invoice Package and UBL-TR Code Lists update (555)
- GİB – Tax Procedure Law (VUK) General Communiqué No. 509, current text (2026)
#exemption code#UBL-TR#VAT exemption#export invoice#e-invoice
Kafatura Editorial Team
We answer the everyday questions of marketplace sellers using a verified regulatory knowledge base. If you spot an error or something out of date, please let us know.
This article is translated from the Turkish original; regulatory references apply to Türkiye. Read the Turkish original →
