LEGAL INCENTIVES & TAX LEGISLATION

VAT Exemption Guide for Accessibility Platforms

The principles of the 0% VAT exemption applicable to vertical platforms, lifts and accessibility elevator systems specially manufactured for the education, employment and daily lives of persons with disabilities under Turkish Value Added Tax Law No. 3065.

Legal Basis: VAT Law Article 17/4-s

Deliveries of “all kinds of equipment and special computer programs specially produced for the education, employment and daily lives of persons with disabilities” are exempt from Value Added Tax. Accordingly, approved accessibility lift and vertical lifting platform orders on ElevatorTrade are invoiced with a 0% Value Added Tax rate.

Accessibility Systems Covered by the Exemption

EN 81-41

Vertical Accessibility Platforms (Open and Enclosed Types)

Vertical lift systems specially manufactured for wheelchair access at building entrances, public areas and low-rise residences, with a speed not exceeding 0.15 m/s, are covered by the 100% VAT exemption.

ISO 9386-2

Horizontal and Inclined Stair Platforms

Accessibility lifting systems that move horizontally or along an incline on a specially designed steel rail installed over existing stair steps, with a foldable platform mechanism, are included within the legal exemption.

HOME LIFT

Seated Stairlifts for Residential Use

Special residential mechanisms that allow elderly, patients or persons with disabilities with walking difficulties to travel while seated on an integrated chair mounted on a rail along straight or curved stairways.

AISI 316

Compact Scissor Lifts & Pool Lifts

Hydraulic scissor lifting solutions that minimize the need for a pit, together with special stainless-steel, fluid-pressure or battery-powered pool seat systems that provide water access for persons with disabilities.

Who Can Benefit from the VAT Exemption?

Individual Buyers (Persons with Disabilities)

Holders of a valid Disability Health Board Report obtained from a fully equipped state hospital, indicating a disability rate of 40% or higher and stating that the use of a vertical accessibility lift is necessary, or first-degree legal guardians purchasing on behalf of such persons, may directly benefit from this exemption.

Corporate Contractors

Contractors, architects and construction contractors who officially document that, in a project at the licensing stage, the location where the lift will be installed is explicitly registered as an “Accessibility Platform / Accessibility Lift Area” on the architectural project approved by the municipality are included within the scope.

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Public and Official Institutions

Government institutions such as schools, hospitals, rehabilitation centers, municipalities and governorates, where general accessibility is legally required, as well as subcontractor partners supplying lifts to these institutions through distributor networks, may benefit from the exemption.

Conditions and Required Documents for the Exemption

To ensure that the process does not result in any tax penalties during legal financial audits, the document package specified below must be completed in full before the ElevatorTrade sales department issues the invoice:

✅ GIB Exemption Certificate

The official digitally signed printout of the “Exemption Certificate under Article 17/4-s of the VAT Law,” obtained electronically by the buyer (individual or company) from the relevant Tax Office or through the Internet Tax Office system (gib.gov.tr).

✅ Approved Architectural Project Sheet

For corporate projects, the original or digitally signed copy of the architectural project sheet approved by the relevant municipality, showing the dimensions of the equipment to be manufactured, the shaft/pit opening, and the entrance and exit directions.

✅ Health Board Report

For individual and private residential purchases, a copy of the current health report declaring the end user’s disability status and verifiable through the systems of the Ministry of Health of the Republic of Türkiye using the Turkish ID number.

Manufacturing and Official Invoicing Workflow

The structured workflow that your factory’s technical infrastructure and financial advisors should follow to ensure full compliance with the applicable legal regulations is as follows:

Document Verification

The official VAT Exemption Certificate submitted by the dealer or end user is verified by our financial advisors through the Revenue Administration (GIB) system.

Engineering Approval

The pit parameters and device type (e.g. Open-Type Vertical Platform or Pool Lift) are reviewed by the technical team, and the device’s intended production for accessibility purposes is formally documented in the technical file.

Proforma Contract

Following engineering and document approvals, the order contract is sealed and released for production in the applicable corporate currency (EUR/USD) or Turkish Lira, excluding VAT (0% VAT).

Official Invoice Annotation

When the device is dispatched, the official e-invoice is issued with a zero tax rate (0%), and the legally required registered annotation is formally added to the invoice description.

INVOICE DESCRIPTION NOTE (LEGAL ANNOTATION VERSION):

"This device, specially manufactured for the daily lives of persons with disabilities as specified under Article 17/4-s of Value Added Tax Law No. 3065, is exempt from VAT."

🇪🇺 European and International (Global Trade) Operating Standards

The customs clearance and supply processes for accessibility systems for persons with disabilities in the international B2B export market and under European Union norms are integrated according to the following strict technical rules:

EN 81-41 and 2006/42/EC Standard Requirement: For a device to be included within the legal VAT exemption and international accessibility classification, its travel speed is expected to be strictly 0.15 m/s or below and it must leave the factory with a registered CE Declaration of Conformity. Conventional high-speed passenger elevators cannot be included in this exemption regime.
International Shipment (Export) Regime: For corporate B2B shipments outside Türkiye (Europe, the Middle East and Russia), in addition to VAT exemption requirements, a Customs Export Declaration (EX-1) is registered and the goods are invoiced for export using registered storage systems (SABER, GOST) for international tenders.

GET REGULATORY SUPPORT

VAT Exemption Application Desk

Consult our project engineers for examples of tax office exemption letters, required undertaking templates and invoicing requirements for accessibility lift orders within your project.

🏢 Ask the Engineering Desk ➔