A typographical error has been found in Article (4) of Article 2 of Ministerial Decision No. (197) of 2026 concerning the amendment of certain provisions of Ministerial Decision No. (243) of 2025 on the electronic invoicing system, as published in the Official Gazette, Issue No. 832, dated 30 September 2026. It is therefore necessary to correct it and publish it as follows:
| Correction | Typographical error |
|---|---|
| Article (4) Exceptions | Article (4) Exceptions |
| 1. The following business transactions are deemed to be exempt transactions: a. Any business transactions carried out by government entities in their sovereign capacity, which do not compete with the private sector, in accordance with the Value Added Tax Law. b. International passenger transport services provided by an airline by air, where an electronic ticket is issued to passengers. c. Any services provided directly by an airline to passengers, which are related to the services mentioned... |