• The VAT base of 11/12 is exempted on delivery of taxable goods and/or services using the tax base of other values and certain amounts (Article 4(1) of MoF Regulation No. 131/2024),

• As a result, the 12% VAT applies not only to the category of luxury goods. It also applies to the delivery of taxable goods/services that use the tax base of other values and certain amounts.

• PMK 11/2025 has been issued in order to reorganize the guidelines for the calculation of the tax base for the delivery of taxable goods and/or services using the tax base of other values and certain amounts.

• PMK 11/2025 confirms that the calculation of VAT on the delivery of taxable goods and services using the tax base of other values and certain amounts also uses the guidelines for the calculation of the tax base 11/12, so that the calculation of VAT on the supply will basically be the same as the previous VAT calculation (11%).

• The PMK 11/2025 did not come into force until February 4, 2025, but the provisions of the PMK 11/2025 are applicable (retroactively) to delivery transactions carried out since January 1, 2025.

• PMK 11/2025 does not clearly state whether tax invoices issued in connection with deliveries from January 1, 2025 to February 3 , 2025, that do not comply with PMK 11/2025 are considered non-compliant or shall be corrected/replaced.

• Regardless of the fact that the DGT regulation No. 1/2025 stipulates that errors in the recording of the value of the tax base on the tax invoices are still considered to be in compliance with the provisions and consequently, in the event of an excess of VAT collection, the seller may correct or replace the tax invoice; there is still a tax risk that tax invoices issued in connection with the delivery of tax base of other values and a certain amounts from January 1, 2025 to 3 February, 2025 that are not in compliance with PMK 11/2025 (not using the calculation guidelines for tax base 11/12) will be considered out of compliance since DGT regulation No. 1/2025 is specifically addressed to errors in the issuance of tax invoices that are not in accordance with the provisions of PMK 131/2024 and not in accordance with PMK 11/2025.

Below are some examples of taxable delivery of other values and certain amounts before and after PMK 11/2025 and the calculation of the effective VAT rate:

PDF Version : The Provision Of Other Values As The VAT Base And Of A Certain Amount Of VAT