According Regulation of Revenue Administration on tax collections to be made through banks as of 01.01.2020, the tax payment of VAT Return for e-service providers can make on the web page using DEBIT cards (Turkish public bank or all foreign banks ) and only foreign bank credit cards or EFT to the following bank account of The Large Taxpayer Tax Office.
Which VAT rate should I apply to my supply of electronic services?
According Regulation of Revenue Administration on tax collections to be made through banks as of 01.01.2020, the tax payment of VAT Return for e-service providers can make on the web page using DEBIT cards (Turkish public bank or all foreign banks ) and only foreign bank credit cards or EFT to the following bank account of The Large Taxpayer Tax Office.
VAT Rates is determined according to Cabinet Decree No:2007/13033 .
• %18
“From 1 January 2019, The rate of VAT ;
-on the sales of newspapers and magazines in electronic environment,
-on the sales of electronic books (e-books) and similar publications magazines in electronic environment,
is determined as 18%, with the decision of the President numbered 475 published in the Official Gazette dated 19/12/2018 and numbered 30630.”
How do I know if my company is required to register with Turkish tax authorities?
You may take our online test and answer a few questions to find out whether your company is subject to registration with Turkish tax authorities.
What types of electronic services are subject to VAT in Turkey?
Non-resident electronic service providers have to declare and pay VAT which is charged on electronic services for consideration to non-VAT registered individuals. Electronic services include online services like streaming music, films, gaming services, domain names, hosting, website and webpage support etc.
How often do I need to report to the Turkish tax authorities?
The VAT return period of taxpayers who registered as “Special VAT Registration for Electronic Service Providers” is monthly. Returns must be submitted electronically through the internet by the 26th day of the month following the end of the return period. VAT return should be made out in Turkish lira. Payment in full must be made by the 26th day of the same month.
Source: Revenue Administration of Turkey / link: https://www.digitalservice.gib.gov.tr/kdv3_side/main.jsp?token=d1078f5e3dc646b78d5d4e5842f21e97feb48d366bc7617458b6679dec12675154a01fccc42292bb04d926bc259dbc75e39dd8e202535fd70a7098396c74a6f7
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