Turkey | KPMG | GLOBAL

Turkey

Turkey

Explore the requirements and rules that apply to electronically supplied services in Turkey.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No.

If there is no current requirement, is there any anticipated change to that position?

Currently the Ministry of Finance is investigating non-resident vendors' revenue generations (e-commerce in Turkey such as pop-up ads etc.) and they are sending formal letters to headquarters asking them to provide additional information. The Ministry of Finance's main aim is to subject any revenues to tax which are earned in Turkey. Double taxation engagements will be evaluated as well. This is currently a hot topic in Turkey.

Is an invoice compliant with the VAT/GST law in the customer's country required?

No

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the business customer must self-assess for VAT in its VAT return on a reverse charge basis

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

Not applicable.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

Not applicable.

Is simplified or standard registration required?

Not applicable.

Does the requirement apply to all e-services?

Not applicable.

Contact

Murat Palaoglu
Partner
T +90 216 681 90 00
E mpalaoglu@kpmg.com
 

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