Legal and natural person providing hospitality services.
TAX BASE / SUBJECT OF TAXATION
Sales price of beverages sold in hospitality facilities. Consumption tax is paid on consumption of alcoholic beverages (wine brandy, brandy and strong drinks), natural wine, special wine, beer and non-alcoholic beverages in hospitality facilities, excluding the value added tax.
RATE / AMOUNT
up to 3%
Local Taxes Act, Official Gazette 115/16,101/17