What Are Special Tax Base Codes (801–812)?

Special tax base codes (801–812) mark transactions where VAT (KDV) is calculated not on the full sale price but on a special tax base set by law. Sales of gold and silver jewelry, tobacco products and used vehicles purchased without VAT are examples of these transactions. These codes are valid only on invoices with the OZELMATRAH, IADE and SGK invoice types.

List of special tax base codes

How does the special tax base work?

In a normal sale, VAT applies to the full sale price. In special tax base transactions, however, Article 23 of the VAT Law sets the tax base differently. For example, for jewelry made of gold, the tax base is the amount remaining after the value of the gold is deducted; for a used vehicle purchased commercially and acquired without VAT, it is the difference between the sale price and the purchase price.

On the invoice, this is shown with the OZELMATRAH type and the relevant 8xx code; the special tax base amount and the VAT calculated on it are stated separately. Because the way the tax base is calculated varies by transaction, confirm it with your certified public accountant (mali müşavir) before issuing your first invoice.

Which codes matter for marketplace sellers?

• 805: Jewelers selling gold jewelry on Trendyol, Hepsiburada or n11.
• 808: Sellers of silver jewelry such as silver necklaces and rings.
• 806: Tobacco products (selling tobacco products online and shipping them by courier is prohibited under Law No. 4207; this code is not used for marketplace sales).
• 810: Electronic communications services such as prepaid lines and airtime credit.
• 812: Sale of used motor land vehicles or real estate purchased without VAT.

Products that contain no gold or silver, such as fashion jewelry or steel or brass accessories, do not fall under the special tax base; they are invoiced with the SATIS type at the standard rate.

Don't confuse them with full withholding codes

The 801–825 range is also reserved for full VAT withholding (tevkifat) codes. Although the numbers are the same, the meaning is completely different: a special tax base code shows how the tax base is calculated, while a full withholding code shows that the entire VAT is declared by the buyer. The invoice type determines which list applies: the special tax base list for the OZELMATRAH type, the withholding list for the TEVKIFAT type. For the full list of withholding codes, see VAT withholding codes and rates; for exemption codes, see e-invoice (e-Fatura) exemption codes.