Coretax VAT Draft Support
for Logistics & Freight.

MoF Regulation 71/PMK.03/2022 collects VAT at 10% of the VAT rate, multiplied by the amount billed or that should be billed, for postal parcel delivery and for freight forwarding whose invoice includes freight charges. It replaces the old 10% deemed tax base in PMK 75/PMK.03/2010 and its amendments, which PMK 71 revoked. Input VAT related to those specific services cannot be credited. Under the PER-11/PJ/2025 annex, a self-collected specific-amount supply uses transaction code 05. If the customer is a VAT collector, code 02 or 03 still takes priority.

Government Regulation No. 49 of 2022, Article 10(h) and Articles 18 to 20, exempts public transport on land and water, including general road freight. The exemption does not cover chartered trains, nor water transport under a charter agreement or a vessel carrying only one party’s cargo. Parcel delivery and freight forwarding within PMK 71 follow the specific VAT amount, rather than this exemption by default. Each bill has to be classified before an e-Faktur draft is prepared.

PER-11/PJ/2025 Article 32 allows one combined Tax Invoice for all supplies to the same customer during one calendar month. The combined invoice is issued by the end of the delivery month at the latest. Many waybills to the same customer do not each require a separate invoice. The invoice must still be uploaded and approved by the 20th of the following month (Article 44). Timing follows Article 31: on delivery, on payment if payment precedes delivery, or on a progress payment.

MoF Regulation 141/PMK.03/2015 lists freight forwarding, logistics, document handling, and carriage or expedition among other services subject to 2% Article 23 withholding on the gross amount. Payments to third parties and reimbursements supported by invoices are excluded from that gross amount. The gross amount excludes VAT. The withholding reduces the cash received, not the tax base on the Tax Invoice.

The client shares waybill registers, customer invoices, and third-party bills for recharged transport costs.

The operator separates exempt public transport, PMK 71 services, and ordinary service fees, then prepares drafts with the matching transaction code.

The operator assembles month-end combined invoices per customer and separates input VAT that cannot be credited against PMK 71 services.

The client reviews the drafts, signs, submits the return in Coretax, and creates the billing code.

Specific-amount VAT on parcel delivery and freight forwarding that includes freight charges

VAT exemption for public land and water transport, with charter limits

Month-end combined Tax Invoices and the 20th upload and approval deadline

Article 23 withholding on freight forwarding, logistics, and expedition; the gross base excludes VAT

Tax representative rules and the Coretax Drafter role without sharing passwords