Turkish Tax News
08 June 2023Nazmi KARYAĞDI

VAT exemption for the 2023 UEFA Champions League Cup Final in Istanbul

Football fans will witness a very important moment in Istanbul on Saturday, June 10, 2023.

The 2022/23 UEFA Champions League Cup match will be played between Manchester City and Inter at Istanbul’s Atatürk Olympic Stadium.

Polish referee Szymon Marciniak will officiate the match which will start at 21:00 Turkish time. The final match will be broadcast live on TV8 and Exxen.

VAT exemption for Champions League Final game

With the provisional Article 40 added to the Value Added Tax Law, a value added tax exemption was previously granted for the 2019 UEFA Super Cup Final played in Turkey.

The same exemption will apply to the 2023 Champions League Final.


2023 Union of European Football Associations (UEFA) Champions League Final, the deliveries of goods and services to be made by UEFA, participating football clubs (Manchester City and Inter) and the legal entities involved in the organization to those whose place of business, legal and business center is not located in Turkey, and the deliveries of goods and services to be made by them for this competition will be exempt from value added tax. In other words, no tax will be calculated.

However, for this, the Turkish Football Federation must issue a letter to the above-mentioned parties stating that "they are within the scope of Provisional Article 40 of the VAT Law" and this letter must be submitted to the sellers.

The sellers are required to keep this letter for 5 years in accordance with the provisions of the Tax Procedure Law.

Since the VAT exemption is within the scope of full exemption, sellers will be able to deduct the value added taxes they have incurred from other taxes calculated on taxable transactions, and they will be able to request the return of the taxes that cannot be compensated by deduction by offsetting or in cash.

Unfortunately, we cannot mention a tax exemption for football fans.

We wish them enjoyable viewing experience.

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