Trucks, tractor units, buses, vans
The statutory expense restriction does not apply to vehicles that are not passenger cars. Fuel, maintenance, insurance and depreciation are fully deductible where documented.
Haulage
Tax for hauliers: vehicles, fuel and waybills
Three things drive the tax burden in haulage: the class of vehicle, how fuel costs are documented, and whether the carriage is domestic or international. Get all three right and the tax paid equals the tax due.
First distinction
Is your vehicle a passenger car or commercial?
This distinction directly determines how much of your costs you can deduct.Vehicle within the restriction
70% of costs is deductible, with statutory caps on rental and depreciation. A fleet containing passenger cars needs separate tracking.
Business and private
The private-use share must be separated. Tachograph, fuel card and journey records document that split.
Fuel
Documenting fuel costs
- Buying through a vehicle recognition system or fuel card produces reports per registration plate — the strongest evidence in an audit.
- Taking an invoice rather than a till slip is safer for both VAT recovery and the expense record.
- Tracking consumption per journey supports both cost analysis and any defence against claims of undocumented fuel.
- Fuel bought abroad requires its own documentation.
Value added tax
Domestic and international carriage
| Carriage | VAT |
|---|---|
| Domestic carriage | VAT charged under general rules |
| International carriage | Transit carriage and carriage between Türkiye and other countries is exempt under Article 14 of the VAT Law |
| Related input VAT | Input VAT on exempt work may be reclaimed |
| Documents | Transport documents, customs declarations and journey records |
The refund process needs its own documentation; journeys and input VAT must be tracked separately from the start.
Documents
Waybills and transport paperwork
- 01
Despatch note
Issued on the physical movement of goods and carried in the vehicle. It is the first document requested at a roadside check.
- 02
Carriage waybill
Issued by those carrying goods for a fee, showing whose goods they are and where they are going.
- 03
e-Waybill
Within scope, waybills are issued electronically. The scope widens each year, so confirm your position at the start of the year.
- 04
Invoice
Issued for the carriage fee. Showing freight, waiting and storage separately makes cost analysis easier.
Frequently asked
Can I deduct all my truck's costs?
For vehicles that are not passenger cars there is no statutory restriction; fuel, maintenance, insurance and depreciation are fully deductible where documented. Any private use is separated out.
Do I charge VAT on international carriage?
Transit carriage and carriage between Türkiye and other countries is exempt under Article 14 of the VAT Law. Input VAT on such work may be reclaimed, provided the documentation is set up from the start.
Can I deduct fuel bought on a till slip?
A document is required for the expense record, but an invoice is far safer for VAT recovery and audit. A vehicle recognition system produces plate-level reports, which is the strongest support.
I am starting with one vehicle — should I form a company?
With a single vehicle, individual registration is usually lighter. As the fleet and turnover grow, limiting liability and taking partners favour a company. Do not decide without running the numbers.
This page is general information based on the legislation in force at the time of writing. Rates and amounts change. Talk to us before applying it to your own situation.
Other guides
Foreign income
Developers and Freelancers
The service-export earnings deduction, foreign currency collection, VAT exemption and the young entrepreneur relief.
Real estateRental Income
The residential exemption, lump-sum versus actual expenses, withholding on commercial rent and the filing thresholds.
Doctors, lawyers, architectsProfessional Income
The professional earnings ledger, receipts, withholding, VAT and the cash basis — for doctors, lawyers, architects and consultants.
Construction worksConstruction and Subcontracting
Which year the income is declared, offsetting the 5% withholding on progress payments, and allocating shared costs.
Food and beverageRestaurants and Cafés
Two VAT rates on one bill, cash registers, wastage and portion costing, and payroll with high staff turnover.
Let us talk about your own position
The guides give the general framework. Let us work out which rule applies to your specific facts.