The VAT exemption applied to social content creators online will also be applied to those offering courses and training. The amendment that changes the VAT general application communiqué issued by the Revenue Administration has been published in today’s issue of the Official Gazette. According to the communiqué, as of January 1, 2022, the scope of the VAT exemption applied to supplies and services related to the income generated from activities such as sharing text, images, sound, videos through social network providers by social content creators who are individuals and developing applications for mobile devices such as smartphones or tablets has been expanded. As a result, as of January 1, 2024, the income generated from activities of individuals who share text, images, sound, videos through the internet and similar electronic platforms, as well as the income from individual courses, trainings, data processing and development, product promotion services provided in these platforms, will also fall within the scope of this exemption.