According to the VAT General Communiqué No. 117, which entered into force on 01.05.2012, VAT Withholding application has become mandatory for all service purchases made by public institutions. All details on the subject are available in the files below. When receiving a service invoice, please contact the relevant personnel and be sure to remind the company that will issue the invoice of the situation. VAT Withholding application is not an optional application but a mandatory application.