The VAT exemption applied to social content creators on the internet will also apply to providers of courses and training. The amendment to the VAT general application communiqué made by the Revenue Administration Presidency was 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 derived from activities of social content creators who share content such as text, image, audio, video through social media providers and individuals developing applications for mobile devices such as smartphones or tablets has been expanded. Therefore, as of January 1, 2024, income derived from activities of social content creators who share content such as text, image, audio, video through the internet and similar electronic platforms, as well as income from individual courses, training, data processing and development, product promotion services provided on these platforms, will also be covered by the mentioned exemption.